Instructions for filling out the form 1 mp. Statistical reporting

New form "Information on the main indicators of the activity of a small enterprise (form PM)" officially approved by the document Order of Rosstat dated July 27, 2018 N 461 (as amended on October 10, 2018).

More about the application of the OKUD 0601013 form:

• On the new statistical form N PM "Information on the main indicators of the activity of a small enterprise"

  Filling in the form of federal statistical observation N PM "Information on the main indicators of the activity of a small enterprise" Approved new form federal ... statistical observation N PM "Information on the main indicators of the activity of a small enterprise ...

• On new guidelines for filling out the statistical form N PM on the main indicators of the work of small enterprises

  Instructions for filling out the form of federal statistical observation N PM "Information on the main indicators of the activity of a small enterprise" by Rosstat ... statistical form N PM, according to which information is submitted on the main indicators of the activity of a small enterprise. This form is provided by legal entities that are small enterprises ...

For the activities of enterprises" Statistical forms have been updated, according to which information is provided on the activities of enterprises in ... also on the activities of small enterprises and individual entrepreneurs The following statistical forms have been approved: 1) ... (gas) "Information on the operation gas wells"; Appendix to form N 1 ... (m) "Basic information about the activities of the organization"; N PM "Information on the main indicators of the activity of a small enterprise"; 4) Quarterly ...

• On updating many reporting forms submitted to Rosstat

  Federal Statistical Monitoring of the Activities of Enterprises" The following forms have been approved: annual, effective from ... the report for 2018: N 1-enterprise "Basic information ..."; N MP (micro) "Information on the main indicators of micro-enterprise activity"; monthly - from the report... connected with nanotechnologies"; N PM "Information on the main indicators of the activity of a small enterprise"; quarterly - from the report ...

• On updating the instructions for filling out the quarterly statistical form N PM for small businesses

  Instructions for filling out the form of federal statistical observation N PM "Information on the main indicators of the activity of a small enterprise" Rosstat ... updated the instructions for filling out the quarterly statistical form N PM ..., according to which information is submitted on the main indicators of the activity of a small enterprise, effective from the report. ..

• Rosstat updated the forms of federal statistical monitoring of the activities of enterprises

  ... : N PM "Information on the main indicators of the activity of a small enterprise"; N P-5 (m) "Basic information about the activities of the organization ... PM "Information on the main indicators of the activity of a small enterprise" (Appendix N 16); N P-5 (m) "Basic information ...; Form of federal statistical observation N PM "Information on the main indicators of the activity of a small enterprise", Appendix N 19 "Form ...

• Rosstat has indicated how to fill in information on the main indicators of small business activity

  Instructions for filling out the form of federal statistical observation N PM "Information on the main indicators of the activity of a small enterprise." New... . N 33. Form N PM "Information on the main indicators of the activity of a small enterprise" is submitted by legal entities that are small enterprises in accordance with ... the Russian Federation. "Small enterprises on the simplified tax system are no exception. The form is not handed over to individual entrepreneurs ... and micro-enterprises. Form N PM includes information on the legal entity as a whole ...

• Updated instructions for filling out the statistical form on the main indicators of small enterprises

  On filling in the statistical form N PM "Information on the main indicators of the activity of a small enterprise." New guidelines apply... - March 2018. The form must be submitted by small businesses (legal entities), including those applying the simplified tax system ... do not submit. Form N PM includes information on the legal entity as a whole ... all branches and structural divisions of a small enterprise, regardless of their location. ... activity at the place of its location, then the form is provided at the place of actual implementation of the activity...

• Updated instructions on the statistical form on the main indicators of small enterprises

  Instructions for filling out the statistical form N PM "Information on the main indicators of the activity of a small enterprise." Previous instructions taken... years. A report in this form is submitted by legal entities - small enterprises, except for micro-enterprises. By...

• Rosstat has updated many reporting forms, including those submitted by small businesses and individual entrepreneurs

  ...) (monthly)) Basic information about the activities of the organization (Form N P-5 (m) (quarterly)) Information about the main indicators of the activity of a small enterprise (Form N PM (quarterly ...)) Survey of business activity of small mining enterprises , manufacturing industries...

• Rosstat has updated many statistical forms relating to a wide range of business entities

  New statistical forms: basic information about the activities of the organization - form N 1-enterprise (annual); information about production ... (annual); information on the main performance indicators of a micro-enterprise - form N MP (micro) (annual); information on the main indicators of the activity of a small enterprise - form N PM (quarterly ...); as well as a number of specific industry forms. Lose...

• Rosstat has updated a number of forms for reporting enterprises and individual entrepreneurs on the parameters of activity

  414 Rosstat approved many updated forms of statistical observation, including: ... "Information on the main indicators of the activity of a micro-enterprise" N 1-IP "Information on the activities of an individual entrepreneur ... : N PM "Information on the main indicators of the activity of a small enterprise" N P -5 (m) "Basic information about the activities of the organization ...". The corresponding existing forms are no longer valid.

Statistical reporting of micro-enterprises is a minimal obligation of organizations with the status of a micro-enterprise to report to the statistical authorities. One of these reports, submitted at the end of the year, is called “MP-micro Form”: this article will tell you who should submit this report and in what time frame.

Statistical reporting applies to absolutely all organizations, regardless of their size. Some reports need to be submitted regularly, in particular accounting results for the year, and some - after a certain period and only to those respondents who were included in the Rosstat sample. Such a report is the MP-micro form, approved by the Order of Rosstat dated November 2, 2018 No. 654. The report is called "Information on the main indicators of the micro-enterprise" and is annual. Let's consider its features in more detail.

Form MP-micro: who is required to take

This report is intended solely for legal entities that are categorized as microenterprises. These are the organizations that in 2018:

• no more than 15 employees worked;
• annual income from doing business amounted to no more than 120 million rubles;
• participation share state formations, public and religious organizations and foundations did not exceed a total of 25%;
• the share of participation of other companies (including foreign ones) did not exceed 49% in total.

Exceeding the limit values ​​for 3 consecutive calendar years results in loss of status.

If the firm fits these parameters, it is necessary to check whether it fell into the sample of statistical observation. This can be done using a special service on the Rosstat website. It is enough for an organization to enter all its data in the proposed form (name, OKPO, TIN or OGRN) and receive information about all reports to statistics that must be submitted in 2019. In addition, Rosstat authorities notify the respondents in the sample in advance of the need to report. Rosstat sends such written notifications to the addresses of companies known to it.

MP-micro: deadlines 2019

In 2019, the due date for the MP-micro report for 2018 falls on February 5th. There are no reschedules as it is Tuesday. It is this date that appears in the Order of Rosstat as the last day for fulfilling the obligation to report. Being late carries a heavy fine.

Features and order of filling

Filling out the MP-micro is not at all difficult, it is in the form of a questionnaire. In the header, as usual, you must write the details and name of the organization, as well as its postal address.

Next, in MP-micro comes section 1, in which you need to answer only one question: does the company apply a simplified taxation system. There are obviously two possible answers: “yes” and “no”. Against correct option must be marked.

The second section in the MP-micro form is more voluminous. It is intended for information about the number and wages of employees. To fill it out, you will need to calculate the average headcount, as well as indicate the number of external part-time workers and persons who work under civil law contracts. By the same principle, it is necessary to divide the wage fund. At the end, you need to provide information about social benefits to employees, as well as indicate the number of man-hours worked.

The third section is small and is called "General economic indicators". You need to fill in information about the shipment of goods, the performance of work and services. Also in the same section, you need to inform the statistics agency about investments in fixed assets. All data must be given in rubles, and VAT and excises must be deducted from the cost.

The fourth section of the MP-micro form is intended for firms that are engaged in wholesale and retail trade or are catering establishments. It should indicate whether or not there are such turnovers, as well as indicate their volume for the reporting period.

The final, fifth section of the MP-micro report must be completed by organizations if they have drivers on their staff and they use any freight or passenger transport for their needs. Even one car obliges the accountant to complete this section.

At the end, the report must be signed by the accountant who filled it out. You also need to put down the date of filling and indicate your email and phone number.

What reports are submitted to the statistics of microenterprises in 2019

In addition to information about the activities of MP-micro organizations, the smallest companies and individual entrepreneurs are required to send other forms to Rosstat:

• balance sheet and form No. 2 (may be in a simplified version) - until 03/31/2019;
• form No. MP (micro)-nature “Information on the production of products by a micro-enterprise” for firms that manufacture products, mining, manufacturing industries, companies that produce and distribute electricity, gas and water, logging, and also engaged in fishing - until 25.01 .2019 (Order of Rosstat dated July 27, 2018 No. 461);
• annual form No. 1-IP "Information on the activities of an individual entrepreneur" exclusively for individual entrepreneurs - until 03/02/2019.

In addition, other statistical documents may be added depending on the industry in which the firm operates and its field of activity.

Responsibility for failure

Large fines apply for violation of deadlines or ignoring the obligation to submit statistical reports. They are provided article 13.19 of the Code of Administrative Offenses of the Russian Federation, and their size is:

• for officials - from 10,000 to 20,000 rubles;
• for organizations - from 20,000 to 70,000 rubles.

A repeated violation will cost significantly more, the fine rises to 50,000 rubles for officials, and up to 150,000 rubles for legal entities. The statistics agency may be held liable within two months from the date of the violation.

The PM form (quarterly) must be submitted to the territorial statistical bodies following the results of the quarter - by the 29th day of the month following the corresponding quarter, by those legal entities that:

• are classified as small enterprises;
• were included in the Rosstat sample.

Small businesses are firms that:

• employs from 15 to 100 people (subclause “a”, clause 2, part 1.1, article 4 of the law “On the development of small and medium-sized businesses” dated July 24, 2007 No. 209-FZ);

• annual revenue is up to 800 million rubles. (clause 1 of the Decree of the Government of the Russian Federation of 04.04.2016 No. 265).

Rosstat collects data on small businesses as part of quarterly sample observations - forming representative samples of enterprises (clause 3, article 5 of Law No. 209-FZ). The lists of firms included in the sample are usually published on the websites of the department's territorial offices.

However, the information on this site is not always correct. More about this - in the material “Attention: the Rosstat service with a list of reporting forms can be misleading!” .

Starting from the reporting for the 1st quarter of 2018, a form approved by the order of Rosstat dated August 21, 2017 No. 541 is used to submit the PM form to statistics. The document must be drawn up in accordance with the general instructions for filling out approved by the same order. Consider the main features of filling out the PM form in statistics according to the instructions in 2019.

Read more about the penalty for non-submission of statistical reports. “Not submitting statistical reports has become more expensive” .

Instructions for filling out the quarterly form of PM in statistics (how to fill out the document, what to look for)

The considered form consists of 3 sections.

Section 1 is a questionnaire that reflects the fact of application / non-application of the simplified tax system.

Section 2 reflects indicators on the number of staff of the company, as well as on the salary of employees. The reporting entity shall indicate in the form:

• information about the payroll: qualitative (including single out ordinary employees, external part-time workers and external contractors under contracts) and quantitative;
• the size of the fund of the average accrued salary with its distribution among the main 3 types of employees with the additional allocation of other non-listed persons;
• the amount of social payments, also broken down by the main 3 types of employees, with an additional allocation of other non-listed persons;
• the number of hours worked during the reporting period by employees on the payroll.

In sec. 3 forms reflect the main economic indicators of the company for the period (excluding VAT, excises and other mandatory transfers):

• goods, services and works independently produced by the company;
• goods sold produced by third parties;
• catering products, independently produced by the company;
• expenses for the purchase of products for resale;
• investment in new and imported fixed assets;
• internal spending on research and technological development;
• the value of resold properties and the cost of their acquisition.

The PM form includes indicators for the entire company as a legal entity (that is, the document includes figures that summarize the indicators for all divisions).

The document is signed by the head of the company or a responsible officer who has the authority to submit data to Rosstat. A person can be vested with the appropriate authority by a separate order of the company's management. The contact details of the responsible person are indicated next to the signature.

Results

Legal entities belonging to the category of small enterprises - in accordance with the criteria established by law No. 209-FZ, as well as those included in the sample of Rosstat, must report to the department according to the results of the quarter in the form of PM. Its current form was approved by the order of Rosstat dated August 21, 2017 No. 541. This form contains information about the company's staff, employee salaries, company turnover, that is, the main economic indicators of the company's activities.

At the beginning of this year, the statistics authorities sent letters to many small enterprises with a request to submit a form to statistics. MP-SP observations. It consists in filling in information on important performance indicators of firms over the past year. The form is compiled in accordance with federal law in without fail if the firm is a small business.

The norms of the act determine that the requirement to submit forms applies to small businesses, including farms and peasant farms. The assignment of firms to this category is based on the indicators specified in the Federal Law No. 209 of July 24, 2007. Basically, this is the number, revenue, etc.

If the company has divisions, then it must send general information at your legal address. In cases where the enterprise partially temporarily did not work during the year, it also needs to submit a form of MP SP in the general manner.

Deadlines and penalties

Statistics form MP SP is a one-time report. It is submitted either on paper or in electronic form until April 1 of the year following the reporting year at the place of registration of the company, regardless of the actual address.

In cases where an enterprise does not complete and send the form of statistical observation to the smp sp on time, or incorrect data is indicated when filling it out, administrative measures may be applied to it, in particular the provisions of Art. 13.19 of the Code of Administrative Offenses of the Russian Federation.

According to these standards, fines are provided for the company from 20,000 rubles. up to 70,000 rubles, on her responsible persons from 10000r. up to 20000r. If this violation is repeated, the organization can be fined from 100,000 to 150,000 rubles, officials - from 30,000 to 50,000 rubles.

Sample of filling out the MP SP form

For the preparation of this statistical reporting, the instructions for filling out the mp sp form are used as a guide.

The report must indicate the name of the company, its address at the place of registration with the inclusion of a postal code, registration numbers, TIN.

IN line 01 the start date is recorded as a month and a year. Next, a mark is placed on whether the activity was carried out, and in the case of a positive answer, for how many months. If the actual and legal addresses do not match, then the place of business should be entered in line 5.

Clause 1.5 fill only joint-stock companies, in it they must reflect whether there was a change of founders or not in the reporting period.

IN section 2.1 you need to fill in the data on the main indicators in relation to employees. Here you need to indicate the number on average per year for total employees and with a breakdown by payroll. The funds of accrued wages for all employees and for the payroll are also indicated.

IN line 16 information is recorded on the average number for the previous year.

IN section 2.2 it is necessary to record information on the costs of production and sale in the context of the cost of goods sold, the cost of goods used in the reporting period, rent for equipment, premises, and other services and works.

If the processing of raw materials and materials was carried out, then you need to fill out line 18.

IN section 2.4 it is noted whether the company provided services to the public, and it is necessary to decipher whether it is a manufacturer, intermediary, etc.

The next line should reflect whether there were export operations in the reporting period.

IN section 2.6 information is filled in on the proceeds from sales in general for the reporting period in comparison with the previous one with a breakdown by type of activity. If construction services were provided, then the revenue is recorded in line 30.

IN section 2.8 it is necessary to fill in the proceeds from construction work if, when receiving it, the services of third-party enterprises were used with a breakdown for services of a construction and scientific and technical nature.

Further, data on the implementation of technological, organizational and marketing innovations are noted.
IN section 3.1 fill in information about the availability of fixed assets and intangible assets. In the relevant sections, it is necessary to reflect the balances of funds at the beginning and end of the year for the initial and residual value. Information about the receipt of property during the year is also entered here. The last column of the section records information about the presence of intangible assets at the beginning and end of the year, as well as their receipt.

IN section 3.2 You need to make an appropriate record of the presence of freight transport.

Then information about state support is filled in. Here you need to record whether the assistance was within the framework special programs and decipher which one. In the case when state support is not provided, it is necessary to indicate whether the company is informed about it or not.

The report is signed by the responsible official, with a description of the position, full name. The date of signing, contact phone number, and Email.

An example of filling out the MP JV form can be viewed below, the picture in the article shows only part of it.

Nuances

If the company has a truck, but leases or leases it, then it needs to fill in line 40.

The list of reporting forms sent to Rosstat for each enterprise or individual entrepreneur is, as a rule, individual. Someone must submit one or several statistical reports in 2018, while someone does not need to submit anything. We will tell you further about how to find out which reports to statistics in 2018 should be submitted, what kind of forms they are and what is the responsibility for not submitting them.

Who should report to Rosstat

Statistical reporting is provided for any business entities, regardless of their type of activity. Large organizations are required to report regularly, often they submit several reporting forms at once. Representatives of small and medium-sized businesses, as well as micro-enterprises, submit statistical reports when they participate in continuous statistical observations every 5 years, and in the period between this they can be included in the Rosstat sample according to various criteria - type of activity, revenue, number, etc. (Decree of the Government of the Russian Federation of February 16, 2008 No. 79).

Reports within the framework of sample studies can be submitted quarterly or monthly, and for micro-enterprises only annual statistical reporting is allowed (clause 5 of article 5 of the law of July 24, 2007 No. 209-FZ).

How to find out what forms of statistical reporting you need to report on

Having formed a sample, the territorial bodies of Rosstat are obliged to notify individual entrepreneurs and organizations that fall into it of the need to submit relevant reports, as well as provide forms to fill out. If there was no such notification, individual entrepreneurs and firms can independently find out in what forms they will have to report in 2018.

How to find out in the statistics agency what reports (according to TIN, PSRN or OKPO) need to be submitted in 2018? The simplest and fast way– go to the website of Rosstat, on the page ]]> statreg.gks.ru ]]> indicate your status (legal entity, individual entrepreneur, branch, etc.) and enter one of the listed details in the special fields. As a result, the system will generate a list of statistical reporting forms that a person must submit, indicating their name, frequency and deadline for submission. If the list of statistical reporting forms 2018 is empty, there is no need to report to Rosstat in this period. Information on the website is updated monthly.

Also, a company or an individual entrepreneur can apply to the territorial body of Rosstat with an official written request for a reporting list, but this will take much more time (paragraph 2 of the Rosstat letter dated 01.22.2018 No. 04-4-04-4 / 6-cm).

Statistical reporting forms and deadlines for their submission

Statistical forms can be grouped depending on the type of business entity: for example, statistical reporting of individual entrepreneurs, micro-enterprises, medium and small firms, large organizations, there are also forms that all of the listed entities can report on.

Some statistical reporting 2018 may be intended only for certain industries: Agriculture, retail, construction, etc. It is also possible to single out statistical reports submitted by the number and composition of personnel, revenue, output, etc.

Each statistical form has its own deadlines for submission, the violation of which threatens with significant fines (Article 13.19 of the Code of Administrative Offenses of the Russian Federation): 10 - 20 thousand rubles. for officials, and 20-70 thousand rubles. For the company. Responsibility for repeated violation of the deadlines for submitting statistical reports will increase to 30-50 thousand rubles. for responsible officials, and up to 100-150 thousand rubles. for the organization. The same penalties apply when submitting false statistical data.

If there are no indicators for filling out reports, Rosstat must be notified by letter, and it should be written every time the next reporting date occurs (clause 1 of Rosstat letter No. 04-4-04-4/6-cm dated January 22, 2018).

Along with statistical reports, legal entities are required to submit to Rosstat a copy of the annual accounting. Accounting "statistical" reporting (including simplified forms) is submitted no later than 3 months after the end of the reporting year (for 2017, the deadline is 04/02/2018). For violating the deadline, officials can be fined 300-500 rubles, and the company 3-5 thousand rubles. (Article 19.7 of the Code of Administrative Offenses of the Russian Federation).

Submission of statistical reporting in 2018

Please note that for almost any economic industry and type of activity, many reporting statistical forms have been developed. Here we provide tables for the current statistical reporting in 2018, some of them with the deadlines for submission.

	Kind of activity		Frequency and deadline for submission to Rosstat
Statistical reporting in 2018, submitted regardless of the type of activity:
		microenterprises
		small businesses	Quarterly, on the 29th after the reporting quarter
		legal entity, except SMP
1-T (working conditions)		legal entity, except SMP
	All types except retail trade (excluding trade in motor vehicles)
		legal entity, except SMP
1-T (working conditions)		legal entity, except SMP
		legal entity, except SMP
P-2 (investment)		legal entity, except SMP
			Monthly, 28th day after the reporting month Quarterly, 30th after the quarter
		legal entity, except SMP	Monthly, with SCH above 15 people. – 15th of the next month Quarterly, with SCH 15 people. and less - on the 15th day after the reporting quarter
		legal entity with SSC above 15 people, except for SMP	Quarterly, 8 days after the reporting quarter
		legal entity with SSC above 15 people, except for SMP	Quarterly, 30th after the reporting quarter
		legal entity, except SMP	Quarterly, 20th after the reporting quarter
	All types, except insurance, banks, government agencies, financial and credit organizations	legal entity, except SMP	Quarterly, on the 30th day after the reporting period (Q1, half a year, 9 months)
		legal entity, except SMP and non-profit organizations
	All types, except insurance, private pension funds, banks, government agencies	legal entity, except SMP
		legal entity, except SMP
Submission of statistical reporting in the field of trade:
	Wholesale	SMEs other than microenterprises	Monthly, 4 days after the reporting month
1-conjuncture	Retail
1-conjuncture (opt)	Wholesale		Quarterly, 10th day of the last month of the reporting quarter
	Trade	legal entity, except for micro-enterprises
	Wholesale and retail trade	legal entity, except SMP
	Sale of goods to the population, repair of household products
	Trade in certain goods	IP and legal entity
	Retail	SMEs other than microenterprises	Quarterly, 15th day after the reporting period
Statistical reporting of organizations providing services:
	Paid services to the population
	Paid services to the population	legal entity, law firms (except for law offices)
1-YES (services)		legal entity, except for micro-enterprises and non-profit organizations	Quarterly, 15th day of the second month of the reporting quarter
	Production and services	Individual entrepreneurs and legal entities, except for micro-enterprises
What reports to submit to statistics for those who are employed in the field of agriculture:
	Agricultural activity	legal entity, except SMP and KFH	Monthly, 3 days after the reporting month
	Sowing crops	SMP, KFH, IP
	Sowing crops, perennial plantings	SMP, KFH, IP
	Availability of livestock of agricultural animals	SMEs (monthly), individual entrepreneurs and micro-enterprises (once a year)
1-purchase prices	Agricultural production	legal entity, except KFH
2-purchase prices (grain)	Acquisition of domestic grain for the main production		Monthly, 15th of the next month
	Agricultural activity		Monthly, 20th of the reporting month
1-SH (balance) - urgent	Purchase, storage, processing of grain and products of its processing		Quarterly, 7 days after the reporting quarter
10-MEX (short)	Agricultural activity	legal entity, except for peasant farms and micro-enterprises
	Agricultural activity in the presence of sown areas, hayfields, or only perennial plantations	legal entity, except SMP and KFH
Statistical reporting 2018 - timeline for the extractive industry:
	Extraction and processing; production and distribution of gas, steam, electricity; fishing, logging	Individual entrepreneur with employees from 101 people.	Monthly, 4th working day of the next month
MP (micro) - nature		Individual entrepreneurs and micro-enterprises with up to 15 employees.
		Individual entrepreneurs with employees from 16 to 100 people, small businesses	Monthly, 4 working days after the reporting month
1-natura-BM		legal entity, except SMP
	Mining, manufacturing, air conditioning, gas, steam, electricity	small businesses	Quarterly, 10th day of the last month of the quarter
		legal entity, except SMP	Monthly, 10th of the reporting month
	Mining, manufacturing, air conditioning, gas, steam, electricity, water supply, sanitation, waste collection and disposal, pollution control	legal entity, except for micro-enterprises
List of statistical reporting for the oil and gas industry:
1-TEK (oil)	Production of oil, associated gas and gas condensate	legal entity, except SMP
1-TEK (drill)	Drilling of the wells	legal entity, except SMP
2-TEK (gas)	Availability of gas wells on the balance sheet	legal entity, except SMP
	Extraction and processing of oil	legal entity, except SMP	Quarterly, 30th
1-gasoline	Production of gasoline and diesel fuel	legal entity, except SMP	Weekly, 1 day after the reporting week, until 12 noon
Construction statistics - reports in 2018:
	Construction	legal entity, except for micro-enterprises	Quarterly, 10th day of the second month of the reporting quarter
	Construction	legal entity, except for micro-enterprises	Monthly, 25th of the reporting month
12-construction	Construction	legal entity, except SMP
Statistical reporting of transport enterprises:
	Operation and maintenance of urban electric transport
65-autotrans	Transportation of passengers by buses and taxis	legal entity, except for micro-enterprises
1-TR (motor transport)	Transportation of goods by road; non-public roads on the balance sheet	legal entity, except for micro-enterprises
	air transportation	legal entities and their separate subdivisions	Quarterly, 15 days after the reporting quarter
			Monthly, 7 days after the reporting quarter
			Monthly, 15 days after the reporting quarter
32-GA and 33-GA			Quarterly, 7 days after the reporting quarter
1-TARIFF (auto), 1-TARIFF (ha), 1-TARIFF (mor), 1-TARIFF (yellow), 1-TARIFF (pipes), 1-TARIFF (internal water)	Transportation of goods by road, air, sea, railway, pipeline, water transport		Monthly, 23rd of the reporting month
Terms of statistical reporting for the tourist and hotel business:
	Tourist activity	IP and legal entity
	Services of hotels and similar accommodation facilities	legal entity, except SMP	Quarterly, 20 days after the reporting quarter