Form 1 organization. Legislative base of the Russian Federation. How to find out which forms of statistical reporting must be reported

Thus, this line reflects these payments, taken into account on the debate of cost accounts 20, 23, (25, 26), 29, 44 in correspondence with the relevant subaccounts of account loan 76, 69 (for the totality of all possible correspondence of accounts from this group). From the line 646 on line 647 there are mandatory insurance payments for insurance against industrial accidents and occupational diseases.

48. On line 648, accrued voluntary insurance payments are shown, produced in accordance with the legislation of the Russian Federation and the production costs taken into account: the insurance of property used in the implementation of activities aimed at obtaining income; liability insurance for harm; risk insurance; Contracts of non-state pension provision in favor of employees, as well as other types of voluntary insurance, manufactured in accordance with the legislation of the Russian Federation.

For this line, voluntary medical and other insurance payments are not reflected, carried out by profits and other target revenues of the organization.

Thus, this line reflects the specified payments, taken into account on the debate of cost accounts 20, 23, (25, 26), 29, 44 in correspondence with the relevant subaccounts of the account of account 76 (for the totality of all possible correspondence of accounts from this group).

49. Line 649 shows the accrued representative expenses of the organization for receiving and servicing representatives of other organizations and institutions (including foreign) who arrived for negotiations to establish and maintain mutual cooperation, as well as participants who arrived at the meeting of the Board of Directors (Management Board) and members of the Audit Commissions of the organization; expenses related to the conduct of official reception (breakfast, dinner, dinner or other similar event) representatives; Boftle service of persons participating in a meeting during negotiations, their transport support, visiting cultural and entertainment activities, a cultural program, the payment of services of translators who are not consisting in the state of the organization, that is, expenses taken into account on the debit of accounts 20, 23, (25, 26), 29, 44 in correspondence with credit account 71.

50. The line 650 takes into account the costs of office business trips related to industrial activities: daily, lifting and field allowances, costs for designing and issuing visas, passports, invitations and other similar documents (except for payment of transportation costs reflected in lines 721, and hotel services sent by specialists, employees, reflected in line 720), that is, the costs taken into account on the debate of cost accounts 20, 23, 25, 26), 29, 44 in correspondence with the account of account 71 (for the totality of all possible correspondence of accounts from this Groups).

51. The line 651 reflects the amounts of taxes and fees, state duties, payments and other mandatory contributions, accrued in accordance with the established legislation, taken into account in the cost of production, products, works, services (water tax, land tax, tax on mining, transport tax, payments for pollution of the environment, fees for using the objects of the animal world and for the use of water biological resources, payments for maximum permissible emissions, discharges, levels of harmful effects, waste placement limits, state duty for issuing licenses and licenses and Others).

From the row 651 allocated: on line 652 - tax on mining, on line 653 - land tax, line 654 - water tax, on line 655 - transport tax.

This line does not reflect taxes accrued on the basis of the financial performance of the organization (income tax, gambling tax, a single tax on imputed income, a single agricultural tax, tax paid in connection with the use of a simplified taxation system).

This line also does not reflect: insurance premiums in the FFR, FSS, FFOMS, the amount of VAT, excise taxes, customs and export duties, the amount of payments for excess emissions of pollutants into the environment, the amounts of payments paid under the terms of debt restructuring to budget and extrabudgetary funds , as well as the amounts of taxes accrued in the budgets of various levels in the event that such taxes were previously included in the taxpayer in the costs of debiting the taxpayer's payables on these taxes.

Thus, these lines reflect the amounts of taxes and payments, taken into account when accrued on the debit of accounting accounts of costs 20 (23, 25, 26, 29, 44) in correspondence with the loan of the respective accounts of account 68 (for the totality of all possible correspondence of the accounts of this group ).

52. The line 656 reflects the amount of fees under the sale and sale of forest plantations for the volume of wood harvested, taken into account in the cost of the production of goods (works, services), that is, the amount taken into account on the debit of accounting accounts costs 20 (23, 25, 26, 29).

53. Line 657 reflects the costs of paying for work and services of third-party organizations and individual entrepreneurs who are included in the costs of the production of goods, products, works, services in accordance with the procedure established by law (including work and unproductive services), that is, the cost of paid by the organization of works and services performed and supported by third-party organizations and individual entrepreneurs, accountable on the debit of cost accounts 20, 23, (25, 26), 29, 44 in correspondence with the loan of sub-accounts of accounts 60, 76 (for the aggregate of all possible correspondence of accounts from of this group).

This line also reflects the sums of non-reported VAT for the work paid by this company and services performed and supported by third-party organizations. The services of third parties are not reflected in this line, included in the transport and preparation costs, taken into account as part of the purchase value of goods, raw materials, materials, semi-finished products and components.

From the line 657 in Section 7, the costs of paying for certain types of work and services of third-party organizations are allocated.

54. The line 658 shows themselves directly by the organization itself, without the involvement of third-party organizations, the costs associated with the production and sale of products (goods, works, services), but in their nature are not directly related to any of those listed on rows 601 ,,, ,,

Replied on the form of all legal entities, with the exception of micro and small enterprises, commercial banks and insurance. Also, individual entrepreneurs were liberated from her delivery.

The 1-enterprise is rented in the territorial authorities of Rosstat. The deadline for reporting on the results of 2018 - April 1, 2019. Shape delivery - paper or electronic.

Form structure

In 2019, report on a new form. It was approved by order of Rosstat dated July 27, 2018 No. 461. With the instructions for filling out the form of 1-enterprise, see the order of Rosstat dated January 30, 2018 No. 39. The form itself consists of a title leaf and 9 sections. Sections 1-4, 8 and 9 reveal the main facts about the company's activities last year. And the data on income and expenses reflect in sections 5, 6 and 7.

Filling order

First, download the sample form 1-Enterprise. Filling Start from the title page - specify the full name of the company, the postal address, OKUD code and OKPO. With a tituer, problems clearly will not arise, therefore consider the filling of sections.

Section 1. General Information on Leices

In lines 101 and 102, specify the relevant dates - registration and start of economic activity. They will not coincide if you have passed the re-registration. Codes 103-108 are needed for companies formed in the reporting year.

Section 2. Distribution of authorized capital between shareholders (founders)

In line 201, specify the overall size of the authorized capital. Rows 202-210 reveal the capital structure by the categories of its owners. If there is a foreign share in the authorized capital, circle the code 211, otherwise - 212.

Section 3. Contributions of foreign legal entities and individuals in the authorized capital of partner countries

Section 3 is filled with those who circled code 211 in Section 2. In line 301, specify the share of capital, which belongs to foreign legal or individuals. In line 302, discover information about their state affiliation.

Section 4. Organizational structure of a legal entity in the reporting year

In line 401, specify the number of separate divisions, including branches. Divisions in other subjects of Russia separately specify in line 402. Subsidiaries are indicated by line 403.

Section 5. Information about the production and shipment of goods, works and services

This is an extensive section. Line 501 Indicate the company's annual turnover without VAT and excise taxes. Rows 502-504 displays information about goods and services produced by the firm on their own. If you recycled the davality, then revenue, specify the line 505. Row 506 fixes the revenue from the repair work.

For those who are engaged in resale products, strings 507-511 have been developed. If the resale you did not have planned to do, but on the coincidence, the part of the TMC was sold, then the amount of revenue to enter into a string 512.

For revenue from construction work, line 513 is provided, from scientific and technical - 514. If you have released products and enrolled it into fixed assets, then their cost is reflected in lines 515 and 516.

The costs of construction and installation work for their own needs are reflected in line 517.

There is a string even for those who donated the products to individuals and legal entities. The cost of the transmitted reflect in line 518.

Rows 519 and 520 are interesting to agricultural organizations.

The cost of building materials and structures that were used in construction and installation works are reflected in strings 521 and 522.

For recipients of subsidies from the budget, strings 523 and 524 are provided.

The line 525 indicates the number of months during which you have made entrepreneurial activities.

The WED participants are required to indicate the size of customs duties that they must pay for the reporting year in line 526.

Section 6. Expenses for the production and sale of products

Another major partition containing information about your expenses. All costs in the form 1-Enterprise are collected in 6 groups:

• code 601-609 - costs to buy goods for resale;
• code 610-615 - the cost of acquiring material and industrial stocks;
• code 616-625 - spending on sources of energy, water, fuel;
• code 626 - land reclamation costs;
• code 633-636 and 646-650 - labor costs;
• code 639-645 - Rent;
• code 637-638 - depreciation deductions;
• code 651-655 and 670 - taxes and fees, as well as VAT.

There are other more specific lines. The order of their completion is presented in the order of Rosstat. The resulting line 659 reflects the amount of all expenses.

Section 7. Expenses for payment of third-party services

The list of services, the costs of which you must specify in the form is presented in lines 701-737.

Section 8. Types of economic activity in the reporting year

In this section, specify the types of economic activity of your organization, the number of workers employed in this activity and the fund of their labor. Also do not forget to indicate the revenue in the context of the types of work for the reporting and previous year.

If other companies provided you with workers in accordance with the service contracts, then their quantity is made in line 803. The number 804 records the number of employees who have already been provided with your company.

Section 9. Information about the head organization and territorial-separate divisions

As can be seen from the name, this section is filled with organizations with 2 and more separate divisions. There is a general information about the activities of the head organization and its specific divisions. Specify the average number of employees, the fund of payment of their work and revenue.

Form 1-enterprise is not the smallest. It will take a lot of time on its filling. And if you pass the form in paper personally in statistical organs, then spend more time on the queue.

It is much more convenient to form reporting and send it straight to Rosstat through the cloud service of the contour. Bukhgalkhery. An intuitive interface will accelerate the filling of the form. For all newcomers, a free trial period is available for 14 days.

There are many forms that need to be surrendered to Rosstat in 2019. One of the common annual forms -1 enterprise. Who gives this form and in what time frames will tell below.

Form 1-Enterprise: who gives

The form should be given to all legal entities of all forms of ownership. Non-profit organizations hand over 1-Enterprise's form if they produce goods and services and sell them to legal entities and individuals.

No need to take this form to small companies, banks, budget organizations, insurance companies and financial and credit institutions.

Branches, representation and divisions of foreign organizations operating in the Russian Federation also pass this form.

Reporting deadlines

The form with information for 2019 should be sent to the territorial authority of statistics until 04/01/2020 inclusive.

The form is represented at the location of the company. If Jurliso does not carry out activities at the place of its location, then the form at the place of actual implementation of activities.

What form 1-Enterprise

This company statform collect information for the whole year. It includes information on the whole in the overseas, that is, with all branches and divisions, regardless of their location. The form is quite voluminous, and on its filling will have to spend time.

A total of 1-enterprise includes nine sections and a title page. It needs to be told about the distribution and formation of the authorized capital, the organizational structure of the Journey, the types of economic activity, the production and sale of goods, works and services and interaction with third-party organizations.

Most shape rows speak for themselves. If there are difficulties in understanding the row values, you can use the instructions for form.

It is convenient to fill out with the analysis of accounting accounts with decoding under cost articles.

It is important that the data over the past year, reflected in the form, should coincide with the data of last year's form. Exception - if the company has been reorganized or changed the method of forming indicators. Other cases of discrepancies must be explained.

Appendix to form 1-Enterprise

Some of the companies give the application to the form 1-enterprise - T30.

Such applications 54. What exactly to pass depends on the type of activity.

It does not work Editorial 26.12.2000

Resolution of the State Statistics Committee of the Russian Federation of 26.12.2000 N 130 "On Approval of the Instructions for Filling the Form of Federal State Statistical Observation of Enterprises"

Instructions for filling out the form of federal state statistical observation N 1-Enterprise "Basic information on the activities of the enterprise"

33. This section provides the main indicators in the context of the types of economic activity, which the enterprise was engaged in the reporting year, including all its structural units. At the same time, according to line 64, the indicators as a whole on a legal entity are reflected, i.e. Total for all types of activities, and on strings 65 - 89 - for each type of activity in accordance with the list given in Appendix N 1 to this instruction.

In column A indicates the name of the type of activity, in the column in its code on the classifier of the sectors of the national economy (windows), in the graph of G - its code on the All-Russian Classifier of the types of economic activities, products and services (OHDP), in columns 1 - 4 are the corresponding Indicators for this type of activity. The amount of data by type of activity given in lines 65 - 89 should be equal to the corresponding indicator as a whole on a legal entity (line 64).

Auxiliary activities (the activities of management divisions, logistics and sales and sales departments, transport units that do not provide services to other legal entities and individuals, etc.) are not allocated separately. These on them are reflected in the main type of activity or are distributed in proportion to several types of activity that occupies the greatest specific weight in the production of products.

34. Column 1 provides data on the average number of employees (including external partners and workers who performed work on civil and legal agreements) in total on legal entity and for each type of activity.

Count 2 provides data on the accrued wage fund. When filling in the indicators, Count 1 and 2 should be guided by paragraph 76 - 79 instructions for filling out the unified forms of federal state statistical observation NN P-1 - P-4, approved by the Resolution of the State Statistics Committee of Russia from 19.01.2000 N 4, add-ons and changes to the instructions , approved by the Resolution of the State Statistics Committee of Russia from 07.12.2000 N 123.

The column 3 provides data on the release of goods and services intended for implementation on the side (individuals and legal entities) enrolled in the fixed assets of the enterprise and released by their employees to pay in factual prices (without VAT, excise taxes, sales tax, export duty and customs fees). This graph also shows the industrial products of their own production, transmitted by its non-industrial divisions, agricultural products - their non-agricultural units. When filling in this graph, paragraph 12 and paragraph 17 of the above instructions, additions and changes to the instructions should be guided.

Column 4 reflects the investment in new fixed assets as a whole on a legal entity (graph 1 line 56 of section VII) and for each type of activity.

35. Section IX provides data on the head and other geographically separate divisions of the legal entity with the name of their name, location (by postal address).

The territorially separate division is part of the enterprise located in one place from a spatial point of view that performs economic activities at this place or from this place.

All divisions of the enterprise located on one territory (one postal address) belong to one territorially separated division; Parts of the enterprise located in different territories are reflected as different geographically separable divisions.

Parts of the enterprise, located in different postal addresses at a short distance from each other (for example, in the administrative boundaries of one area), can be reflected as one geographically separate division, if their activities are technologically related to each other (for example, individual sections of the same production). Parts of the enterprise located on different administrative territories are considered different territorially separate divisions.

As a head unit, as a rule, a territorially separated division is indicated, where the administration of the enterprise or the location of which corresponds to the registered legal address.

In column and section IX, the name of the head (on line 90) and geographically separate divisions (on line 91) and their actual location (postal address) are indicated; In the column in the code on the all-Russian classifier of enterprises and organizations (OKPO) (if a territorially separated unit has no own OKPO code, then this position is not filled); In the Count G - the code of the territory on the All-Russian Classifier of the objects of administrative and territorial division (OKATO) in accordance with the location of the division; In the graph D - the name of the main activity of the head and every territorially separate division, and in the graphs E and and the code of the main activity according to the windows and OHDP, in accordance with Appendix N 1.

In the event that a territorially separate unit has an OKATO code, then the graph g is filled with the enterprise itself, otherwise, the state statistical authorities.

In columns 1 - 4, information is indicated accordingly about the average number of employees, the fund of accrued wages, the release of goods and services intended for the side, investments in fixed assets for all types of activity of this unit.

If the products (or part of it), produced by a territorially separate division, are sent to production consumption to another territorially separate division of this legal entity, then in column 3 such products are not reflected. The exception is the industrial products of their own production, transmitted by its non-industrial divisions, and agricultural products of their own production, transmitted by their non-agricultural units, which is reflected in column 3.

The number of divisions listed on line 90 and 91 should be equal to the data specified in the line 25 of the column 1.

36. Section X data is given by a legal entity in accordance with all its territorially separate divisions, except for geographically separate divisions located on the territory of other constituent entities of the Russian Federation. The territorially isolated divisions located on the territory of other constituent entities of the Russian Federation present the data of the section X into statistical authorities at their location.

According to the free lines of section X, information on the production, shipment and balances of software are given:

Each type of industrial product produced by this legal entity (in the column A, the name of industrial products is indicated, in the graph B it is set to code 120 - in case the products are made from their own and davalic raw materials, and / or code 125 - only from its own raw materials, and Next, the graphs in, g, d, 1 - 8 are filled out. If all the products are made from davalic raw materials, then zeros are affixed by line 125);

Each type of goods sold in retail trade, including public catering (at the same time, in the column A, the name of the goods is indicated, the code 130 is set and then the graphs in, g, d, 5 - 8 are filled);

Each type of goods sold in the wholesale trade (in this case, the name of goods is indicated in the graph, the code 140 is set and then the graphs B, G, D, 5 - 8 are filled). Under wholesale sale, the resale of goods acquired on the side of goods and individuals for professional use (further processing or sale) is understood. Products of own production, shipped by other legal entities and individuals for professional use (further recycling or sales), are not shown for this line.

The list of goods whose information must be brought according to page 130, is given in Appendix N 2.

The list of goods whose information must be brought by page 140 is given in Appendix N 3.

37. When filling out the data section X on the specific types of industrial products produced by the legal entity, followed by the following.

The list (nomenclature) of products on which the data should be given is communicated to state statistical authorities.

In case the company issues products that are not listed in a reported nomenclature, data on them should also be shown in Section X with a clear indication of the name of the product produced.

In the graph, the unit indicates the unit of measurement of products, in which the data is given in columns 1 - 5, 7 and 8.

By types of products taken into account in value terms (for example, drugs, furniture, etc.), the data is given in the actual prices of the corresponding years (without VAT and excise).

The data on the production of specific types of industrial products in graphs 1 and 2 includes industrial products produced by a legal entity (regardless of the type of main activity) both from their own raw materials and materials and from unpaid raw materials and customer materials, intended for holidays to side, its own Capital construction and its non-industrial farms issued to their employees on wage, as well as spent on their own industrial - production needs, i.e. Gross edition. For example, the Metallurgical Plant should show the entire cast iron edition, including cast iron, spent at this plant for steel production; Weavko - a spinning factory - all the developed yarn, including further processing into the weaving workshop of this factory.

In order of exception to individual types of products, if it is provided for by the nomenclature established by state statistical authorities, the data is given by commodity issuance, i.e. No products consumed by the manufacturer on its own industrial production needs.

In columns 3 and 4, data on the volumes of the legal entity produced during the reporting year of products are given, which in the same year was used by it for further processing as raw materials, materials, component products, or aimed at other industrial - the production needs of this legal entity (except for production, enrolled in fixed assets of this legal entity). Thus, these graph 3 and 4 should not exceed the correspondingly data Count 1 and 2.

Counts 5 and 6 provide data in natural - real and value terms on products of its own production, actually shipped (transmitted) in the reporting period as followed in the composition of own fixed assets, as well as issued to their employees to pay for labor.

The value assessment of specific types of products shipped to the side (graph 6) is carried out in the actual pricing of implementation (without VAT, excise taxes, sales tax, export duty and customs fees). In the case when only Franco prices are applied to the specific type of product, the cost of transportation of products from the departure station to the destination station is excluded from its valuation. If only the prices of the manufacturer are applied to a specific type of product, the valuation value is carried out at these prices.

Products released under the contract (barter), transmitted to consumers for free or provided to their employees to pay, as well as intended to be enrolled in their own fixed assets, when inclusive in Count 6 is estimated at the average sales price of the same or similar product.

Products made from Davalic raw materials are included in the data on shipment of goods at the cost of such raw materials processing services, i.e. Excluding the cost of recycled raw materials of the customer.

Products delivered to exports are included in Count 6 at contract prices, of which value-added tax is excluded, excise tax, sales tax, export duty, customs fees and transportation costs from the departure station to export item, and translated into rubles at the rate, Installed by the Central Bank of the Russian Federation at the time of shipment.

In graphs 7 and 8 for each specific type of products, the remnants of the finished products of their own production in physical terms are reflected, incl. Developed from Davalic raw materials located in warehouses of finished products or other storage places, respectively, at the end of the reporting and previous year.

Appendix "Stroy" to form N 1-Enterprise. Construction and design - survey activities

38. Information on the application "Stroy" to the form of federal state statistical observation N 1-Enterprise represents legal entities that work on concluded with customers of the contracts of construction contracts, as well as work on design and engineering surveys for construction.

This app is presentation of general construction and specialized organizations, including repair and construction organizations, trusts (management) of mechanization and house-building combines, commissioning organizations, drilling organizations carrying out deep exploration drilling and other works related to the construction of exploration wells from oil and gas, as well as construction Operational wells for oil, gas and thermal waters, built at the expense of investments in fixed assets, design - survey organizations, etc. Multidisciplinary industrial, transport and other organizations that perform contractual and design - survey work on construction contract agreements with customers also fill the application "Stroy".

Construction - installation work performed by the economic method, in the "Stroy" application are not reflected.

From the line 30 of section V forms N 1-Enterprise on line 150 of the "Stroy" application, data on the works performed by their own forces are allocated (including its own construction contracting organization) on concluded with customers of construction contracts. This line reflects the cost of contracting work, which includes the cost of construction and installation work (new construction, reconstruction, expansion, technical re-equipment, etc.), work on capital and current repair, as well as commissioning, hydraulic, drilling, stripping, culture, Construction and restoration work, works on the manufacture of non-standardized and boiler-auxiliary equipment (without the cost of nodes and parts of factory manufacture), works on the pre-adjusting audit of the equipment and the repairs associated with the construction of construction organizations (without the cost of nodes and details of factory manufacture), etc.

Data is given in actual prices without value-added tax and other similar taxes and payments.

On line 151 reflects the cost of the work performed by the organization's own forces on new construction, reconstruction, expansion, technical re-equipment of existing enterprises.

On line 152, data on the major repairs of buildings, structures and equipment, carried out under construction contract agreements, including overhaul on the orders of the population through their funds. This line also reflects the cost of capital repairs of its own buildings and structures made by the contracting construction organization at the expense of its funds.

Line 153 stands out from line 152 overhaul of buildings and structures of industrial and non-productive purposes. The overhaul of buildings and structures includes work on the restoration or replacement of individual parts of buildings (structures) or entire designs, details and engineering equipment due to their physical wear and destruction on more durable and cost-effective, improving their operational indicators.

On line 154 from the line 153 there is a major overhaul of residential buildings.

The line 155 reflects data on the current repair of buildings, structures and equipment performed by the organization on its own forces in accordance with the concluded contracts of the construction contract, including work on the current renovation of apartments for orders of the population.

On line 156 of the line 155, the current repair of buildings and structures, to which work on systematic and timely protection of parts of buildings and structures from premature wear, by conducting preventive measures and eliminating small damage and malfunctions.

The line 157 reflects work on the repair and construction of housing (apartments) and other buildings on the orders of the population. These works include the work on the repair of apartments, the construction and repair of houses, garden houses, individual garages and other buildings, the bulkhead of the log and paving houses and log cabins, disassembling and assembling houses in a new place, the assembly of standard houses and other buildings, work on the improvement of residential Foundation (wiring and repair of electrical, water supply, sewer, thermal and gas networks, installation of appropriate equipment on the territory of the household and in the house) and others. The cost of materials implemented by the population (customers) and the cost of repair and construction work produced by the customers themselves These materials are not subject to inclusion in the executed amount of contract work.

On line 158 from the line 157, work on the repair of housing (apartments) and other buildings on the orders of the population are highlighted.

Not included in the cost of work performed under construction contract agreements (including in the cost of work on capital and current repairs):

The cost of installation and dismantling of construction machines and mechanisms, while working on the device and disassembling paths for tower cranes are included in the cost of contracting;

The cost of the removal of marriage and alterations of poor quality completed construction and other works;

The cost of the mounted and repaired equipment, as well as the cost of acquired or manufactured parts for equipping equipment;

Products and services of subsidiary industries and servicing farms of a contract construction organization;

The cost of delivered or prepared on the construction site of parts, blocks, structures and building materials that have not yet laid into the case;

Advance transfer from customers.

The line 159 reflects the volume of design - survey work performed by its own forces both by completed and unfinished in the reporting year projects, research, etc.

On line 160 shows the cost of materials obtained from the Customer, taken into account on the off-balance account 003 used in the work of work under construction contract agreements in the reporting period, but not reflected in the certificate of the cost of work performed in the reporting period in the form of N KS-3, signed Customer and Contractor.

With the introduction of this Instruction, the previously valid instruction on filling out the form of federal state statistical observation N 1-Enterprise "Basic Information on Enterprise Activities", approved by the Resolution of the State Statistics Committee of Russia from 08.12.98 N 124.

Management of enterprise statistics
and structural examinations

Representatives of some organizations are obliged to pass into Rosstat the so-called form of P-1. About how to make a document correctly, why it is needed and a ready-made example of filling - all this is discussed in detail below.

The report refers to statistical documents. It gives up every month to the local branch of Rosstat. Moreover, the deadline for delivery is set by 4th of the month, the nearest to the reporting. However, if the 4th number falls out on the day off or a holiday, it is rented on the next business day.

The document is designed to track the dynamics of economic indicators, the number of goods and services that were created by the enterprise. It consists of a title list, as well as 5 required sections (the form is unified and mandatory for applying by all organizations):

1. General rates of development of the company's economy.
2. The number of goods, as well as services that were created (produced) directly by the enterprise. Classification is provided in accordance with activities.
3. Sale of goods and provision of services - Wholesale and retail.
4. Indicators for the carriage of goods, cargo turnover indicators (for motor vehicles only).
5. Indicators for production volumes, as well as shipment of goods with their division on types (services are also taken into account).

NOTE. From the January 2017 report, a new form of form P-1 is applied. It is given below.

Who gives and who does not give

Released from the delivery of this reporting document such organizations:

• small enterprises - i.e. All small business (annual revenue of less than 800 million rubles, the total number of employees is less than 100 people);
• insurance companies;
• banks;
• companies in which the number of employees is a maximum of 15 people, including freelance, working as external parties.

All other companies hand over a report. It does not matter the purpose and nature of their activities - for example, non-profit organizations (public, religious associations) are also obliged to provide the reporting document to the local branch of Rosstat.

You can provide it with both mail and electronically. It is advisable to save a backup copy of the document, and in the case of mail, send it to a registered letter with a receipt notice.

Instructions for filling

Before you begin to draw up a document, it should be noted that the data that is entered into it should reflect the situation only on a specific enterprise. That is, if the company has several branches in different regions, each such separately division provides its own document into the local branch of Rosstat.

Title page

When making a title sheet, you should follow the general rules provided for in such cases:

1. The company name is indicated exactly the same as it is given in the constituent documents (complete), and near parentheses are prescribed.
2. The code is affixed in accordance with the accepted classification in OKPO.
3. By post address, you must specify the legal address; You also need to bring the zip code.

Section 1

Each section provides data with or without VAT tax. In this case, all information must be brought without VAT. It is also necessary to take into account the following rules:

1. The line 1 does not take into account the income that were obtained as a result of the sale of fixed assets of the company, stocks, currency, shares and other securities, as well as intangible assets.
2. Rows from 3 to 5 are filled only in the case of the reporting of the month, the last in the quarter: for the 1st quarter it is March, for the 2nd - June, for 3 - September and for the 4th - December.
3. In 5 row, only the remnants of purchased goods should be taken into account.

Section 2.

In this section, the information is taken without accounting for VAT. Filling recommendations are as follows:

1. In fact, the entire section clarifies and details the information 1 of the lines 1 of the section - i.e. There are data on products and / or services produced and / or provided by the Organization itself.
2. In the table, the total number of rows filled must be equal to the number of codes over the OKVED system.
3. Accordingly, the entire amount of rows should accurately match the amount that is provided in line 1.

Section 3.

Here, all data is calculated and filled with excluding VAT tax. At the same time are guided by the following rules:

1. In line 22, only the revenue is taken into account, which was obtained from the goods implemented directly to private citizens for their personal needs.
2. At the same time, when analyzing and calculating data in line 22, all products should be excluded that:

• were received by employees of the enterprise to their wages;
• which during the exploitation broke in fully or partially before the expiration of the warranty period;
• all real estate objects regardless of their purpose;
• travel tickets and coupons that allow you to use any kind of transport;
• lottery tickets;
• maps that are intended to pay phone and other communication services.

1. In lines 23, 24 and 25, the data is given in accordance with the name of the graph.
2. In 26 row, it should be noted only that revenue that was obtained from the sale of goods to other companies and / or IP. Thus, any products that were sold to private citizens are not taken into account in this graph.
3. In 27 row, only the revenue should be taken into account, which was obtained from the sale of such goods to private citizens: Culinary products, as well as goods that have not passed to culinary processing.
4. In 28, the line needs to enter the entire amount of income, which was obtained as a result of providing services to private citizens.

NOTE. If the company fills 28 string, it should also submit and Appendix 3 to the reporting form in question P-1.

Section 4.

Here you need to enter all the information that concern the transfer of goods exclusively by road:

1. Data on 29 and 30 row are taken into account in tons.
2. Data on 31 and 32 row - in ton kilometers.

Section 5.

Here are information about the products that was manufactured and shipped at the expense of the enterprise's own forces. In this case, the data should be streamlined in accordance with the species. The entire list of these species is set by Rosstat - separately for goods and separately by services. All codes (50, 70, 80) can be installed on their own based on the types of manufactured and / or shipped products.

NOTE. In line 90, which follows the end of the table, it is necessary to bring information about the electricity that the enterprise consume for the entire quarter. Accordingly, this data is not monitable, and quarterly, i.e. In the reports only in the last quarterly months: March, June, September and December.

Example

The finished example of registration of the reporting document is presented below.