Form 1 of the organization. Legislative base of the Russian Federation. How to find out which forms of statistical reporting you need to report on

Thus, this line reflects the indicated payments recorded on the Debit of expense accounts 20, 23, (25, 26), 29, 44 in correspondence with the corresponding sub-accounts of the Credit of accounts 76, 69 (by the aggregate of all possible correspondences of accounts from this group). Compulsory insurance payments for insurance against industrial accidents and occupational diseases are allocated from line 646 to line 647.

48. Line 648 shows the accrued voluntary insurance payments made in accordance with the legislation of the Russian Federation and recorded on the accounts of production costs: insurance of property used in the implementation of activities aimed at generating 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, produced in accordance with the legislation of the Russian Federation.

This line does not reflect voluntary medical and other insurance payments made from profits and other earmarked receipts of the organization.

Thus, this line reflects the specified payments recorded on the Debit of expense accounts 20, 23, (25, 26), 29, 44 in correspondence with the corresponding sub-accounts of Credit account 76 (by the aggregate of all possible correspondences of accounts from this group).

49. Line 649 shows the accrued representation expenses of the organization for receiving and servicing representatives of other organizations and institutions (including foreign ones) who have arrived for negotiations in order to establish and maintain mutual cooperation, as well as participants who have arrived at meetings of the Board of Directors (Management Board) and members of the audit organization commissions; expenses associated with holding an official reception (breakfast, lunch, dinner or other similar event) of representatives; buffet service for persons participating in the meeting during negotiations, their transportation, attendance at cultural and entertainment events, cultural program, payment for the services of interpreters who are not on the staff of the organization, that is, the costs accounted for on the Debit of accounts 20, 23, (25, 26), 29, 44 in correspondence with Account 71 Credit.

50. Line 650 takes into account the costs of business trips related to production activities: daily allowance, lifting and field allowances, costs of processing and issuing visas, passports, invitations and other similar documents (except for payment of transport costs reflected in lines 721, and hotel services to business travelers, employees, reflected in line 720), that is, expenses recorded on the Debit of expense accounts 20, 23, (25, 26), 29, 44 in correspondence with Credit account 71 (by the aggregate of all possible correspondences of accounts from this groups).

51. Line 651 shall reflect the amounts of taxes and fees, state duties, payments and other mandatory contributions accrued in accordance with the procedure established by law, accounted for as part of the cost of production of products, goods, works, services (water tax, land tax, tax on mining, transport tax, payments for environmental pollution natural environment, fees for the use of objects of the animal world and for the use of objects of aquatic biological resources, payments for maximum permissible emissions, discharges, levels of harmful effects, waste disposal limits, state duty for issuing licenses and others).

From line 651, the following are allocated: on line 652 - tax on the extraction of minerals, on line 653 - land tax, on line 654 - water tax, on line 655 - transport tax.

This line does not reflect taxes calculated based on the financial results of the organization (income tax, gambling tax, unified imputed income tax, unified agricultural tax, tax paid in connection with the application of the simplified taxation system).

This line also does not reflect: insurance premiums in the Pension Fund of the Russian Federation, FSS, FFOMS, the amount of VAT, excise taxes, customs and export duties, the amount of payments for excess emissions of pollutants in environment, the amount of payments paid under the terms of the restructuring of debts to the budget and extra-budgetary funds, as well as the amounts of taxes charged to budgets of various levels in the event that such taxes were previously included by the taxpayer in the composition of expenses when writing off accounts payable the taxpayer for these taxes.

Thus, these lines reflect the amounts of taxes and payments taken into account when they are accrued on the Debit of accounting accounts of expenses 20 (23, 25, 26, 29, 44) in correspondence with the Credit of the corresponding sub-accounts of account 68 (by the aggregate of all possible correspondences of accounts of this group ).

52. Line 656 reflects the amount of payment under the contract for the sale and purchase of forest plantations for the volume of harvested wood, taken into account in the costs of production of goods (works, services), that is, the amount recorded on the Debit of accounting accounts of costs 20 (23, 25, 26, 29).

53. Line 657 reflects the costs of paying for the work and services of third-party organizations and individual entrepreneurs, which are included in the costs of the production of goods, products, works, services in accordance with the procedure established by law (including works and services of a non-production nature), that is, the cost of paid by this organization of works and services performed and rendered by third-party organizations and individual entrepreneurs, recorded on the Debit of expense accounts 20, 23, (25, 26), 29, 44 in correspondence with the Credit of sub-accounts of accounts 60, 76 (by the aggregate of all possible correspondences of accounts from of this group).

This line also reflects the amount of non-refundable VAT for work and services paid by this company, performed and rendered by third parties. Do not reflect on this line the services of third-party organizations included in the transport and procurement costs accounted for in the purchase price of goods, raw materials, materials, semi-finished products and components.

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

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

All report on the form legal entities, excluding micro and small enterprises, commercial banks and insurance companies. Also, individual entrepreneurs are exempt from the obligation to submit it.

1-The enterprise is handed over to the territorial bodies of Rosstat. The deadline for submitting reports for 2018 is April 1, 2019. Submission form - paper or electronic.

Form structure

In 2019, report on the new form. It was approved by the Order of Rosstat dated July 27, 2018 No. 461. For instructions on how to fill out the 1-Enterprise form, see the Rosstat Order No. 39 dated January 30, 2018. The form itself consists of a title page and 9 sections. Sections 1-4, 8, and 9 provide key facts about the company's activities in the past year. And reflect the data on income and expenses in sections 5, 6 and 7.

Filling procedure

To get started, download a sample form 1-Enterprise. Start filling out with the title page - indicate the full name of the company, postal address, OKUD and OKPO codes. Obviously, there will be no problems with the title, so we will take a closer look at filling out the sections.

Section 1. General information about the legal entity

In lines 101 and 102, indicate the corresponding dates - registration and commencement of economic activity. They will not match if you re-registered. Codes 103-108 are required for companies formed in the reporting year.

Section 2. Distribution of the authorized capital among shareholders (founders)

In line 201, indicate the total amount of the authorized capital. Lines 202-210 disclose the capital structure by owner category. 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 to the authorized capital by partner countries

Section 3 is completed by those who circled code 211 in section 2. On line 301, indicate the share of capital that belongs to foreign legal or natural persons. On line 302, disclose their nationality information.

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

On line 401, indicate the number of separate subdivisions, including branches. Subdivisions in other constituent entities of Russia should be specified separately on line 402. Subsidiaries are indicated on line 403.

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

This is an extensive section. On line 501, indicate the annual turnover of the company, excluding VAT and excise taxes. Lines 502-504 display information about goods and services produced by the firm itself. If you processed raw materials supplied by the customer, indicate the proceeds on line 505. Line 506 records the proceeds from repair work.

For those who are engaged in the resale of goods, lines 507-511 have been developed. If you did not plan to engage in resale, but by coincidence you sold part of the inventory, then enter the amount of proceeds in line 512.

For proceeds from construction work, line 513 is provided, from scientific and technical - 514. If you produced products and credited it to fixed assets, then reflect their value in lines 515 and 516.

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

There is a line even for those who donated products to individuals and legal entities. Reflect the cost of the transferred in line 518.

Lines 519 and 520 are of interest to agricultural organizations.

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

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

Line 525 indicates the number of months during which you have been in business.

Foreign economic activity participants are required to indicate the amount of customs duties that they must pay for the reporting year in line 526.

Section 6. Costs of production and sale of products

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

• code 601-609 - expenses for the purchase of goods for resale;
• code 610-615 - the cost of purchasing inventories;
• code 616-625 - spending on energy sources, water, fuel;
• code 626 - expenses for land reclamation;
• codes 633-636 and 646-650 - labor costs;
• code 639-645 - rent;
• code 637-638 - depreciation charges;
• codes 651-655 and 670 - taxes and duties, as well as VAT.

There are other more specific lines. The procedure for filling them out is presented in the Order of Rosstat. The resulting line 659 reflects the sum of all expenses.

Section 7. Costs of payment for services of third parties

The list of services for which you must indicate the costs on the form is presented on lines 701-737.

Section 8. Types of economic activity in the reporting year

In this section, indicate the types of economic activities of your organization, the number of employees employed in this activity, and the payroll for their labor. Also, do not forget to indicate revenue by type of work for the reporting and previous year.

If other companies provided you with workers in accordance with service agreements, then their number is entered in line 803. Line 804 records the number of employees that were already provided by your company.

Section 9. Information about the head organization and territorially separate subdivisions

As the name implies, this section is filled in by organizations with 2 or more separate divisions. Shown here general information on the types of activities of the parent organization and its specific divisions. Indicate the average number of employees, their payroll and revenue.

Form 1-Enterprise is not the smallest. It will take a long time to fill it out. And if you submit the paper form in person to the statistics authorities, then you will also spend time on the line.

It is much more convenient to generate reports and send them directly to Rosstat through the Kontur.Buschtry cloud service. The intuitive interface will speed up filling out the form. For all newbies, a free trial period of 14 days is provided.

There are many forms that need to be submitted to Rosstat at the end of 2019. One of the most common annual forms is 1-enterprise. Who leases this form and in what time frame, we will describe below.

Form 1-Enterprise: Who Leases

The form must be handed over to all legal entities of all forms of ownership. Non-profit organizations submit Form 1-Enterprise if they produce goods and services and sell them to legal entities and individuals.

There is no need to hand over this form to small companies, banks, budgetary organizations, insurance companies and financial and credit organizations.

Branches, representative offices and subdivisions of foreign organizations operating on the territory of the Russian Federation also submit this form.

Reporting deadlines

The form with information for 2019 must be sent to the territorial statistics office by 01.04.2020 inclusive.

The form is presented at the location of the company. If the legal entity does not carry out activities at the place of its location, then it submits the form at the place of actual implementation of the activity.

What is Form 1-Enterprise about

In this statistic form, companies collect information for a whole year. It includes information as a whole on the legal entity, that is, with all branches and divisions, regardless of their location. The form is quite voluminous, and it will take time to fill it out.

A total of 1 enterprise includes nine sections and a title page. In it, you need to talk about the distribution and formation of the authorized capital, the organizational structure of the legal entity, types of economic activities, the production and sale of goods, works and services and interaction with third-party organizations.

Most of the form lines are self-explanatory. If you have difficulty understanding the meaning of the strings, you can use the instructions for the form.

It is convenient to fill out the form by analyzing accounting accounts with a breakdown by cost item.

It is important that the data for the last year reflected in the form must match the data for the last year's form. The exception is if the company has been reorganized or the methodology for generating indicators has changed. Other cases of discrepancy need to be clarified.

Appendix to Form 1-Enterprise

Some of the companies submit an application to Form 1-Enterprise - IOT.

There are 54 such applications. Which one to take depends on the type of activity.

It does not work Edition from 26.12.2000

DECISION of the Goskomstat of the Russian Federation of December 26, 2000 N 130 "ON APPROVAL OF THE INSTRUCTIONS FOR FILLING IN THE FORM OF THE FEDERAL STATE STATISTICAL OBSERVATION ON THE ACTIVITIES OF ENTERPRISES"

INSTRUCTIONS FOR FILLING IN THE FORM OF FEDERAL STATE STATISTICAL OBSERVATION N 1-ENTERPRISE "BASIC INFORMATION ABOUT THE ACTIVITIES OF THE ENTERPRISE"

33. This section provides the main indicators in the context of the types of economic activities that the enterprise was engaged in in the reporting year, including all of its structural divisions. In this case, line 64 reflects the indicators as a whole for the legal entity, i.e. in total for all types of activity, and on lines 65 - 89 - for each type of activity in accordance with the list given in Appendix No. 1 to this instruction.

In column A, the name of the type of activity is indicated, in column B - its code according to the Classifier of branches of the national economy (OKONKh), in column D - its code according to the All-Russian classifier of types of economic activities, products and services (OKDP), in columns 1 - 4 the corresponding indicators for this type of activity. The sum of the data by type of activity shown in lines 65 - 89 must be equal to the corresponding indicator for the whole legal entity (line 64).

Ancillary activities (activities of management divisions, logistics and sales departments, transport divisions that do not provide services to other legal entities and individuals, etc.) are not distinguished separately. Data on them are reflected by the main type of activity or are distributed in proportion to several types of activities that occupy the largest specific gravity in production.

34. Column 1 provides data on the average number of employees (including external part-time workers and employees who performed work under civil contracts) in total for a legal entity and for each type of activity.

Column 2 provides data on the accrued fund wages... When filling out the indicators of columns 1 and 2, one should be guided by clauses 76 - 79 of the Instructions for filling out unified forms of federal state statistical observation NN P-1 - P-4, approved by the Resolution of the State Statistics Committee of Russia dated 01.19.2000 N 4, additions and changes to the Instructions , approved by the Resolution of the State Statistics Committee of Russia dated 07.12.2000 N 123.

Column 3 provides data on the release of goods and services intended for sale to third parties (to individuals and legal entities), credited to the fixed assets of this enterprise and released to their employees on account of wages in actual prices (excluding VAT, excise taxes, sales tax, export duty and customs fees). This column also shows industrial products of their own production, transferred to their non-industrial divisions, agricultural products - to their non-agricultural divisions. When filling out this column, one should be guided by clauses 12 and 17 of the above Instructions, additions and changes to the Instructions.

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

35. Section IX provides data on the head and other territorially separate subdivisions of a legal entity, indicating their name, location (by postal address).

A geographically separate subdivision is a part of an enterprise located in one place from a spatial point of view, performing economic activity at this place or from this place.

All subdivisions of the enterprise located on the same territory (at one postal address) belong to one territorially separate subdivision; parts of the enterprise located on different territories, are reflected as different geographically separate subdivisions.

Parts of an enterprise located at different postal addresses at a short distance from each other (for example, within the administrative boundaries of one district) can be reflected as one geographically separate subdivision if their activities are technologically closely related to each other (for example, separate areas of the same production). Parts of an enterprise located in different administrative territories are considered to be different territorially separate subdivisions.

As a head subdivision, as a rule, a territorially separate subdivision is indicated where the administration of the enterprise is located or the location of which corresponds to the registered legal address.

Column A of Section IX shall indicate the name of the head (on line 90) and territorially separate divisions (on line 91) and their actual location (postal address); in column B - the code according to the All-Russian Classifier of Enterprises and Organizations (OKPO) (if a geographically separate subdivision does not have its own OKPO code, then this position is not filled in for it); in column D - the code of the territory according to the All-Russian classifier of objects of administrative and territorial division (OKATO) in accordance with the location of the unit; in column D - the name of the main type of activity of the head and each geographically separate subdivision, and in columns E and I - the code of the main type of activity for OKONKh and OKDP, in accordance with Appendix No. 1.

If a geographically separate subdivision has an OKATO code, then column D is filled in by the enterprise itself, otherwise - by state statistics bodies.

In columns 1 - 4, information is indicated, respectively, on the average number of employees, the accrued wages fund, the release of goods and services intended for sale to the outside, investments in fixed assets for all types of activities of this unit.

In the event that products (or part of them) produced by a geographically separate subdivision are sent for industrial consumption to another geographically separate subdivision of this legal entity, then such products are not reflected in column 3. The exception is industrial products of their own production, transferred to their non-industrial divisions, and agricultural products of their own production, transferred to their non-agricultural divisions, which are reflected in column 3.

The number of subdivisions listed on lines 90 and 91 must be equal to the data indicated in line 25, column 1.

36. The data of Section X are provided by a legal entity in total for all of its geographically separate subdivisions, except for geographically separate subdivisions located on the territory of other constituent entities of the Russian Federation. Geographically separate subdivisions located on the territory of other constituent entities of the Russian Federation submit the data of section X to the statistical authorities at their location.

For free lines in section X, information about production, shipment and balances is given by:

For each type of industrial product produced by this legal entity (in this case, the name of the industrial product is indicated in column A, code 120 is put in column B - if the product is made from its own and customer-supplied raw materials, and / or code 125 - only from its own raw materials, and then columns C, D, D, 1 - 8 are filled in. If all products are made from raw materials supplied by the customer, then zeros are entered on line 125);

Each type of goods sold in retail trade, including public catering (in this case, the name of the goods is indicated in column A, code 130 is put in column B, and then columns C, D, D, 5 - 8 are filled in);

For each type of goods sold in wholesale trade (in this case, the name of the goods is indicated in column A, code 140 is put in column B, and then columns C, D, D, 5 - 8 are filled in). Wholesale is the resale of goods purchased on the side to legal entities and individuals for professional use (further processing or sale). Own-made goods shipped to other legal entities and individuals for professional use (further processing or sale) are not shown for this line.

The list of goods, information about which must be given on page 130, is given in Appendix No. 2.

The list of goods, information about which must be given on page 140, is given in Appendix No. 3.

37. When filling out the data in Section X on specific types of industrial products produced by a legal entity, the following should be followed.

The list (nomenclature) of types of products for which data should be provided is reported by the state statistics authorities.

In the event that an enterprise produces types of products that are not listed in the reported nomenclature, data on them should also be given in section X with a clear indication of the name of the type of product produced.

Column B indicates the unit of measurement of the product, which contains the data in columns 1 - 5, 7 and 8.

By types of products accounted for in value terms (for example, medicines, furniture, etc.), the data are given in actual prices of the respective years (excluding VAT and excise tax).

The data on the production of specific types of industrial products in columns 1 and 2 includes industrial products produced by a legal entity (regardless of the type of main activity) both from its own raw materials and materials, and from unpaid raw materials and materials of the customer, intended for outsourcing, to its own capital construction and to their non-industrial farms, issued to their employees as payment for labor, as well as spent on their own industrial and production needs, i.e. gross output. For example, a metallurgical plant must show the entire output of pig iron, including the pig iron consumed at this mill for steel production; weaving - spinning mill - all the yarn produced, including that which went for further processing in the weaving shop of this factory.

As an exception, for certain types of products, if it is provided for by the nomenclature established by the state statistics bodies, the data are given for commodity output, i.e. without the products consumed by the manufacturer for their own industrial and production needs.

Columns 3 and 4 provide data on the volumes of products produced by a legal entity for the reporting year, which in the same year was used by it for further processing as raw materials, materials, components or sent to other industrial and production needs of this legal entity (except for products, credited to the fixed assets of this legal entity). Thus, the data in columns 3 and 4 should not exceed the data in columns 1 and 2, respectively.

Columns 5 and 6 provide data in kind - material and value terms on products of own production, actually shipped (transferred) in the reporting period to the party enrolled in its own fixed assets, as well as issued to its employees as payment for labor.

The valuation of specific types of products shipped to the outside (column 6) is carried out at actual sales prices (excluding VAT, excise taxes, sales tax, export duties and customs duties). In the case when only the prices for a specific type of product are applied ex-carriage of the destination station, then the cost of transporting products from the departure station to the destination station is excluded from its cost estimate. If only the prices ex-warehouse of the manufacturer are applied for a specific type of product, then the valuation of the value is carried out at these prices.

Products sold under an exchange agreement (barter), transferred to consumers free of charge or provided to their employees as payment, as well as intended to be credited to their own fixed assets, when included in column 6, are estimated at the average selling price of the same or similar products.

Products made from customer-supplied raw materials are included in the data on the shipment of goods at the cost of services for the processing of such raw materials, i.e. excluding the cost of the customer's recycled raw materials.

Products supplied for export are included in column 6 at contract prices, which exclude value added tax, excise tax, sales tax, export duty, customs duties and transport costs from the station of departure to the point of export, and are converted into rubles at the exchange rate, established by the Central Bank of the Russian Federation at the time of shipment.

Columns 7 and 8 for each specific type of product reflect residues finished products own production in kind, incl. produced from raw materials supplied by the customer, located in finished goods warehouses or other storage places, respectively, at the end of the reporting year and the previous year.

Appendix "Story" to the form N 1-enterprise. Construction and design and survey activities

38. Information on the attachment "Stroy" to the form of federal state statistical observation No. 1-enterprise is presented by legal entities carrying out work on construction contracts concluded with customers, as well as design and engineering surveys for construction.

This application is presented by general construction and specialized organizations, including repair and construction organizations, trusts (departments) of mechanization and house-building factories, commissioning organizations, drilling organizations carrying out deep exploration drilling and other work related to the construction of exploratory wells from oil and gas, as well as construction production wells for oil, gas and thermal waters, constructed through investments in fixed assets, design and survey organizations, etc. Multidisciplinary industrial, transport and other organizations performing contracting and design and exploration work under construction contracts with customers also fill out the appendix "Build".

Construction and installation work performed in an economic way are not reflected in the "Construction" application.

From line 30 of section V of form N 1-enterprise, on line 150 of the "Story" application, data on works performed on their own (including own construction by a construction contractor) under construction contracts concluded with customers are highlighted. This line reflects the cost of contract work, which includes the cost of construction and installation work (new construction, reconstruction, expansion, technical re-equipment, etc.), work on major and current repairs, as well as commissioning, hydraulic washing, drilling and blasting, overburden, cultural engineering, construction and restoration work, work on the manufacture of non-standardized and boiler-auxiliary equipment (excluding the cost of prefabricated units and parts), works on pre-assembly revision of equipment and related repairs performed by construction organizations (excluding the cost of pre-fabricated units and parts), etc.

Data are presented in actual prices excluding value added tax and other similar taxes and fees.

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

On line 152, data are allocated on the overhaul of buildings, structures and equipment carried out under construction contracts, including overhaul by orders of the population at the expense of their funds. This line also reflects the cost of capital repairs of own buildings and structures, performed by a contractor construction organization at their own expense.

On line 153, capital repairs of buildings and structures for production and non-production purposes are allocated from line 152. Overhaul of buildings and structures includes work on the restoration or replacement of individual parts of buildings (structures) or entire structures, parts and engineering and technical equipment in connection with their physical wear and tear and destruction into more durable and economical ones, which improve their performance.

On line 154 of line 153, capital repairs of residential buildings are allocated.

Line 155 reflects data on the current repair of buildings, structures and equipment carried out by the organization on its own in accordance with the concluded construction contracts, including work on the current repair of apartments on orders from the population.

On line 156 of line 155, the current repair of buildings and structures is highlighted, which includes work on the systematic and timely protection of parts of buildings and structures from premature wear, by taking preventive measures and eliminating minor damage and malfunctions.

Line 157 reflects work on the repair and construction of dwellings (apartments) and other buildings ordered by the population. These works include work on the repair of apartments, the construction and repair of houses, garden houses, individual garages and other structures, the bulkhead of log and block houses and log cabins, the dismantling and assembly of houses in a new location, the assembly of standard houses and other structures, the improvement of residential fund (wiring and repair of electrical, water supply, sewerage, heating and gas networks, installation of appropriate equipment on the territory of the household and in the house), etc. of these materials shall not be included in the completed scope of contract work.

On line 158 of line 157, work is allocated to repair dwellings (apartments) and other buildings on orders from the population.

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

The cost of work on the installation and dismantling of construction machines and mechanisms, while work on the installation and dismantling of tracks for tower cranes included in the cost of contract work;

The cost of work on the elimination of defects and alterations of poorly performed construction, installation and other works;

The cost of installed and repaired equipment, as well as the cost of parts purchased or manufactured at the construction site for completing the equipment;

Products and services of ancillary production and service facilities of a contractor construction organization;

The cost of imported or harvested construction site parts, blocks, structures and building materials that have not yet been put into action;

Advance payments from customers.

Line 159 reflects the volume of design and survey work performed on its own for both completed and unfinished projects, surveys, etc. in the reporting year.

Line 160 shows the cost of materials received from the customer, recorded on off-balance sheet account 003, used in the performance of work under construction contracts in the reporting period, but not reflected in the certificate of the cost of work performed in the reporting period in form No. KS-3, signed customer and contractor.

With the entry into force of this instruction, the previously valid Instruction for filling out the form of federal state statistical observation No. 1-enterprise "Basic information about the activities of the enterprise", approved by the Resolution of the State Statistics Committee of Russia dated 08.12.98 No. 124, is canceled.

Enterprise Statistics Department
and structural surveys

Representatives of some organizations are required to submit the so-called P-1 form to Rosstat. How to correctly draw up a document, why you need it and a ready-made example of filling out - all this is discussed in detail below.

The report refers to documents for statistical purposes. It is rented every month to the local branch of Rosstat. Moreover, the deadline for delivery is set on the 4th day of the month closest to the reporting one. However, if the 4th falls on a weekend or a public holiday, it is returned 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 itself. Consists of a title page, as well as 5 mandatory sections (the form is unified and mandatory for use by all organizations):

1. General indicators of the company's economic development.
2. The number of goods and services that were created (produced) directly by the enterprise. The classification is given according to the type of activity.
3. Sale of goods and provision of services - wholesale and retail.
4. Indicators for the transportation of goods, indicators of cargo turnover (only for vehicles).
5. Indicators on the volume of production, as well as the shipment of goods with their division into types (services are also taken into account).

NOTE. From the January 2017 report, a new P-1 form has been applied. It is shown below.

Who leases and who does not

Such organizations are exempted from the delivery of this reporting document:

• small businesses - i.e. all small businesses (annual revenue less than 800 million rubles, the total number of employees is less than 100 people);
• Insurance companies;
• banks;
• companies with a maximum of 15 employees, including freelancers working as external part-timers.

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

It can be provided both by mail and in electronic form. It is advisable to save a backup copy of the document, and in the case of a postal item, make it by registered mail with acknowledgment of receipt.

Instructions for filling

Before you start drawing up a document, you should take into account that the data that is entered into it should reflect the situation only for a specific enterprise. That is, if a company has several branches in different regions, then each such separately subdivision submits its own document to the local branch of Rosstat.

Title page

When decorating the title page, you should adhere to general rules provided in such cases:

1. The name of the company is indicated exactly the same as it is given in the constituent documents (full), and an abbreviated one is written in brackets next to it.
2. The code is affixed in accordance with the accepted classification according to OKPO.
3. At the postal address, you must indicate the legal address; the postal code must also be provided.

Section 1

Each section provides data with or without VAT. V this case all information must be provided without VAT. You also need to consider the following rules:

1. Line 1 does not include income from the sale of the company's fixed assets, stocks, currency, shares and other securities, as well as intangible assets.
2. Lines from 3 to 5 are filled in only in case of submitting reports for the month, the last in the quarter: for 1 quarter this is March, for 2 - June, for 3 - September and for 4 - December.
3. In line 5, only the balances of purchased goods should be taken into account.

Section 2

In this section, information is taken without VAT. The recommendations for filling are as follows:

1. In fact, the entire section clarifies and details the information of line 1 of section 1 - i.e. provides data on goods and / or services produced and / or provided by the organization itself.
2. In the table, the total number of lines to be filled in should be equal to the number of codes according to the OKVED system.
3. Accordingly, the entire line amount must exactly match the amount shown on line 1.

Section 3

Here all data is calculated and filled in without VAT. In this case, they are guided by the following rules:

1. Line 22 takes into account only the proceeds that were received from goods sold directly to private citizens for their personal needs.
2. At the same time, when analyzing and calculating the data in line 22, all goods should be excluded that:

• were received by employees of the enterprise on account of their salaries;
• which during operation have broken down in whole or in part before the expiration of the warranty period;
• all immovable objects, regardless of their purpose;
• travel tickets and coupons that allow you to use any type of transport;
• lottery tickets;
• cards that are intended to pay for the phone and other communication services.

1. In lines 23, 24 and 25, the data is given in accordance with the name of the column.
2. In line 26, only the revenue that was received from the sale of goods to other companies and / or individual entrepreneurs should be noted. Thus, any goods that were sold to private citizens are not counted in this column.
3. In line 27, only the proceeds that were received from the sale of such goods to private citizens should be taken into account: culinary products, as well as goods that have not undergone culinary processing.
4. On line 28, you need to enter the entire amount of income that was received as a result of the provision of services to private citizens.

NOTE. If the company fills in line 28, it must also submit Appendix 3 to the considered reporting form P-1.

Section 4

Here you need to enter all the information that relates to the carriage of goods exclusively by road:

1. Data on lines 29 and 30 are recorded in tonnes.
2. Data on lines 31 and 32 - in ton-kilometers.

Section 5

Here you can find information about the products that were produced and shipped at the expense of the enterprise's own resources. In this case, the data should be sorted in accordance with the types. The entire list of these types is established by Rosstat - separately for goods and separately for services. All codes (50, 70, 80) can be set independently based on the types of products produced and / or shipped.

NOTE. In line 90, which follows at the end of the table, it is necessary to provide information about the electricity consumed by the enterprise for the entire quarter. Accordingly, these data are entered not monthly, but quarterly, i.e. in reports only for the last quarter months: March, June, September and December.

Example

A finished example of a reporting document is presented below.