Form 1 enterprise directory of periods. Legislative framework of the Russian Federation. List of statistical reporting for the oil and gas industry
Representatives of some organizations are required to submit the so-called P-1 form to Rosstat. How to correctly draw up a document, why it is needed and a ready-made example of filling it out - all this is discussed in detail below.
The report refers to documents for statistical purposes. It is submitted every month to the local Rosstat office. Moreover, the deadline for submission is set on the 4th day of the month closest to the reporting month. However, if the 4th falls on a weekend or holiday, it is due on the next business day.
The document is intended 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):
- General indicators of the company's economic development.
- The number of goods and services that were created (produced) directly by the enterprise. The classification is given in accordance with the types of activities.
- Sale of goods and provision of services - wholesale and retail.
- Indicators for cargo transportation, freight turnover indicators (for vehicles only).
- Indicators for production volumes, as well as shipment of goods, dividing them into types (services are also taken into account).
NOTE. Since the January 2017 report, a new P-1 form has been used. It is given below.
Who passes and who doesn't pass
The following organizations are exempt from submitting this reporting document:
- small businesses – i.e. all small businesses (annual revenue less than 800 million rubles, total number of employees less than 100 people);
- Insurance companies;
- banks;
- companies with a maximum of 15 employees, including freelancers working as external part-time workers.
All other companies submit a report. In this case, the purpose and nature of their activities do not matter - for example, non-profit organizations (public, religious associations) are also required to submit a reporting document to the local branch of Rosstat.
It can be provided either by mail or electronically. It is advisable to keep a backup copy of the document, and in the case of a postal item, send it by registered mail with return receipt requested.
Instructions for filling
Before you start drawing up the document, you should take into account that the data 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 separate division provides its own document to the local branch of Rosstat.
Title page
When preparing the title page, you should adhere to the general rules provided for in such cases:
- The name of the company is indicated exactly as it is given in the constituent documents (full), and an abbreviated one is written next to it in brackets.
- The code is entered in accordance with the accepted OKPO classification.
- The postal address must indicate the legal address; You must also provide your postal code.
Section 1
Each section provides data with or without VAT. In this case, all information must be provided without VAT. You also need to consider the following rules:
- Line 1 does not take into account income that was received as a result of the sale of the company's fixed assets, inventories, currency, shares and other securities, as well as intangible assets.
- Lines 3 to 5 are filled in only if reporting is submitted for the months, the last in the quarter: for the 1st quarter this is March, for the 2nd - June, for the 3rd - September and for the 4th - December.
- In line 5, only the balances of purchased goods should be taken into account.
Section 2
In this section, the information is taken without VAT. Recommendations for filling out the following:
- In fact, the entire section clarifies and details the information of 1 line of 1 section - i.e. provides data on goods and/or services produced and/or provided by the organization itself.
- In the table, the total number of lines to be filled in must be equal to the number of codes according to the OKVED system.
- Accordingly, the entire amount in the lines must exactly correspond to the amount given in line 1.
Section 3
Here all data is calculated and filled in excluding VAT. In this case, they are guided by the following rules:
- Line 22 takes into account only the revenue that was received from goods sold directly to private citizens for their personal needs.
- In this case, when analyzing and calculating the data in line 22, you should exclude all goods that:
- were received by employees of the enterprise as part of their wages;
- which during operation broke down completely or partially 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 telephone and other communication services.
- In lines 23, 24 and 25, the data is given in accordance with the name of the column.
- In line 26, you should note only the revenue that was received from the sale of goods to other companies and/or individual entrepreneurs. Thus, any goods that were sold to private citizens are not counted in this column.
- In line 27, you should take into account only the revenue that was received from the sale of such goods to private citizens: culinary products, as well as goods that have not undergone culinary processing.
- In line 28 you need to enter the entire amount of income that was received as a result of providing services to private citizens.
NOTE. If a company fills out line 28, it must also submit Appendix 3 to the reporting form P-1 in question.
Section 4
Here you need to enter all the information that relates to the transportation of goods exclusively by road:
- Data on lines 29 and 30 are taken into account in tons.
- Data on lines 31 and 32 are in tonne-kilometers.
Section 5
Here is information about products that were produced and shipped at the expense of the enterprise’s own resources. In this case, the data should be organized according to 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. reports only cover the most recent quarterly months: March, June, September and December.
Example
A ready-made example of a reporting document is presented below.
No later than 04/01/2019, organizations (except for small businesses, budgetary organizations, banks, insurance and other financial and credit organizations) must submit to their territorial body of Rosstat “Basic information on the organization’s activities for 2018” in form 1-enterprise. We will tell you how to fill out 1-enterprise statistics in our consultation.
Instructions for filling out form 1-enterprise
Form 1-enterprise for statistics was approved by Rosstat Order No. 461 dated July 27, 2018.
You can download form 1-enterprise (statistics) in Excel format.
Form No. 1-enterprise includes information for the organization as a whole, i.e. for all branches and other structural divisions, regardless of their location (clause 2 of the Instructions for filling out the form).
Form No. 1-enterprise consists of 9 sections:
| Section number | Section name |
|---|---|
| 1 | General information about the legal entity |
| 2 | Distribution of authorized capital (fund) between shareholders (founders) |
| 3 | Contributions of foreign legal entities and individuals to the authorized capital (fund) by partner countries |
| 4 | Organizational structure of the legal entity in the reporting year |
| 5 | Information on the production and shipment of goods, works and services |
| 6 | Expenses for production and sale of products (goods, works and services) |
| 7 | Expenses for payment for certain types of work and services of third parties |
| 8 | Types of economic activity in the reporting year |
| 9 | Information about the parent organization and territorially separate divisions |
For form 1-enterprise, instructions for filling out in more detail have been approved
Many companies included in Rosstat’s special sample will have to report on Form 1-enterprise of the federal statistical surveillance for 2017. Please note: New instructions for completing the form have been introduced. Banks, financial and insurance companies, as well as budgetary institutions do not have to submit this report. This article describes the procedure for filling out this report, as well as the 1-enterprise form, which can be downloaded.
Statistical reporting form No. 1-enterprise, which is called “Basic information about the activities of the organization,” was approved by Rosstat order No. 541 dated August 21, 2017, as amended on December 12, 2017. By Order of Rosstat dated January 30, 2018 N 39, new instructions for filling out the form were introduced. The federal statistical observation form is annual and contains all the basic information about the activities of Russian enterprises of all forms of ownership and industries. Sometimes accountants have questions: what kind of Form 1 is this enterprise, who submits it? It is not difficult to deal with these issues. The Rosstat website has a service that allows you to identify respondents to all statistical reports. Only budgetary enterprises, banks and financial institutions, as well as insurance companies are spared the need to submit this report to statistics. Individual entrepreneurs also do not rent it out. Deadline for submitting the report 1-enterprise Form 1 enterprise for 2017 must be sent to the territorial statistics office no later than April 1, 2018. Since this is Saturday, a non-working day, the deadline is moved to April 3, 2018. If the respondent is late with the report, he will be fined. In this regard, it is better not to delay sending the form to Rosstat until the last day, but to do it in advance. Form 1-enterprise: form and its features Form 1-enterprise is updated by the statistics service annually, but in fact, officials did not make any changes to it compared to the reporting for 2016. In addition, Form 1-enterprise for 2017 approved by Rosstat is supplemented with special instructions (instructions) for filling it out. The new instructions were introduced by Rosstat Order No. 39 dated January 30, 2018 and contain all the necessary recommendations for filling out the report. Following her instructions, coping with this task will not be difficult. In addition, Rosstat, by its order dated July 29, 2016 N 374, introduced one-time attachments to Form N 1-enterprise for the 2017 report. They are divided according to the types of activities of organizations. Form 1 enterprise for 2017 has not changed compared to the form for 2016. It consists of 9 sections. They are divided as follows:
- Information about the organization (sections 1–4, and 8–9);
- Data on the organization’s activities and its income and expenses (sections 5–7).
- date of registration (or re-registration) of the legal entity;
- date of actual start of business activity.
- fields 502–505 - volumes of products, services and work performed by the legal entity itself,
- fields 505–506 - revenue from processing of customer-supplied raw materials,
- fields 507–511 - revenue from the resale of goods and services of other companies,
- field 512 - revenue from the sale of inventory items that were purchased for own production,
- fields 513–514 - revenue from construction work performed by third parties under subcontracts,
- fields 515–516 - cost of goods produced,
- field 517 - cost of construction and installation work performed for own needs,
- field 518 - cost of products shipped to third parties free of charge,
- field 520 - the cost of agricultural products transferred to separate divisions that are not engaged in agriculture,
- field 519 - cost of produced feed and fertilizers used for own production,
- fields 521–522 - the cost of building materials and structures used in construction work,
- fields 523, 524 - amounts of subsidies from the budget, if any,
- field 525 - the number of months in the reporting year when the company carried out commercial activities.
- field 526 - the amount of customs duty for the reporting year.
Particular attention should be paid to field 657, since the entire section 7 of the form is intended for its decryption. Here is information and the cost of the respondent company's costs for paying for the work and services of third-party organizations. Filling out the rest of the form is not at all difficult, since you need to indicate all the codes for the types of activities of the enterprise, as well as decipher information about separate divisions and the parent organization, if any.
After which you need to sign the form, put a stamp (if provided for by the Charter) and the date the document was completed. Marks and corrections are not allowed. You can submit a report to the territorial statistics office in person, through a representative, or by sending it by mail. Responsibility for errors and delays
By Article 13.19 of the Code of Administrative Offenses of the Russian Federation for failure to provide statistical reporting, the organization will be fined from 10 thousand to 20 thousand rubles. Repeated violation will increase the fine to 50 thousand rubles. The statute of limitations for prosecution under this article is two months. This means that if Rosstat specialists discover the absence of a report later, they will no longer be able to fine the respondent.
Form 1 enterprise for 2017 can be downloaded at PPT.RU (xls format) Download Sample filling download
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 subaccounts of the Credit of accounts 76, 69 (according to the totality of all possible correspondence accounts from this group). From line 646 to line 647, mandatory insurance payments for insurance against industrial accidents and occupational diseases are allocated.
48. Line 648 shows accrued voluntary insurance payments made in accordance with the legislation of the Russian Federation and recorded in production cost accounts: insurance of property used in activities aimed at generating income; liability insurance for damage; risk insurance; non-state pension agreements 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 at the expense of profits and other targeted revenues of the organization.
Thus, this line reflects the specified payments recorded on the Debit of cost accounts 20, 23, (25, 26), 29, 44 in correspondence with the corresponding subaccounts of the Credit account 76 (according to the totality of all possible correspondence 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 arrived for negotiations in order to establish and maintain mutual cooperation, as well as participants who arrived at meetings of the Board of Directors (Management Board) and members of the audit committee organization commissions; expenses related to the official reception (breakfast, lunch, dinner or other similar event) of representatives; buffet service for persons participating in the meeting during negotiations, their transportation, their attendance at cultural and entertainment events, a cultural program, payment for the services of translators who are not on the staff of the organization, that is, expenses recorded in the Debit of accounts 20, 23, (25, 26), 29, 44 in correspondence with Credit account 71.
50. Line 650 takes into account expenses for business trips related to production activities: daily allowances, lifting and field allowances, expenses for processing and issuing visas, passports, invitations and other similar documents (except for payment of transportation costs reflected in lines 721, , and hotel services to seconded specialists, employees, reflected on line 720), that is, expenses taken into account on the Debit of cost accounts 20, 23, (25, 26), 29, 44 in correspondence with the Credit of account 71 (according to the totality of all possible correspondence accounts from this groups).
51. Line 651 reflects the amounts of taxes and fees, state duties, payments and other mandatory deductions accrued in accordance with the procedure established by law, taken into account as part of the costs of production of products, goods, works, services (water tax, land tax, tax on mining, transport tax, payments for environmental pollution, fees for the use of wildlife and for the use of aquatic biological resources, payments for maximum permissible emissions, discharges, levels of harmful effects, waste disposal limits, state fees for issuing licenses and other).
From line 651 there are: line 652 - mineral extraction tax, line 653 - land tax, line 654 - water tax, line 655 - transport tax.
This line does not reflect taxes accrued based on the financial results of the organization (income tax, gambling tax, single tax on imputed income, single agricultural tax, tax paid in connection with the application of the simplified taxation system).
This line also does not reflect: insurance contributions to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund, amounts of VAT, excise taxes, customs and export duties, amounts of payments for excess emissions of pollutants into the environment, amounts of payments paid under the terms of debt restructuring to the budget and extra-budgetary funds , as well as the amounts of taxes accrued to budgets of various levels if such taxes were previously included by the taxpayer as expenses when writing off the taxpayer’s accounts payable for these taxes.
Thus, these lines reflect the amounts of taxes and payments taken into account when they are calculated on the Debit of cost accounting accounts 20 (23, 25, 26, 29, 44) in correspondence with the Credit of the corresponding subaccounts of account 68 (according to the totality of all possible correspondence 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 in the Debit of cost accounting accounts 20 (23, 25, 26, 29).
53. Line 657 reflects the costs of payment for work and services of third-party organizations and individual entrepreneurs, which are included in the costs of production of goods, products, works, services in accordance with the procedure established by law (including works and services of a non-productive nature), that is, the cost of paid by this organization of work and services performed and provided by third-party organizations and individual entrepreneurs, recorded on the Debit of cost accounts 20, 23, (25, 26), 29, 44 in correspondence with the Credit of subaccounts of accounts 60, 76 (according to the totality of all possible correspondence accounts from this group).
This line also reflects the amount of non-refundable VAT for work and services paid for by this enterprise, performed and provided by third parties. This line does not reflect the services of third-party organizations included in transportation and procurement costs taken into account as part of the purchase price of goods, raw materials, materials, semi-finished products and components.
From line 657 in section 7, expenses for payment for certain types of work and services of third-party organizations are highlighted.
54. Line 658 shows expenses incurred directly by the organization itself, without the involvement of third parties, related to the production and sale of products (goods, works, services), but by their nature not directly related to any of those listed on lines 601, , , , , ,
What is Form 1-enterprise
Form 1-enterprise (basic information about the activities of the organization) in the current version was approved by Rosstat order No. 461 on July 27, 2018. This regulatory act canceled the force of Rosstat order No. 541 dated August 21, 2017, which put the form into circulation in the previous edition.
Who submits the document
Who submits Form 1-enterprise? The report under consideration is sent to Rosstat by all legal entities, except:
- Small businesses.
That is, companies:- meeting the criteria from Art. 4 of the Law “On the Development of SMEs” dated July 24, 2007 No. 209-FZ (for example, in terms of staff size - no more than 100 people);
- with revenue of no more than 800 million rubles. per year (Resolution of the Government of Russia dated April 4, 2016 No. 265).
- Organizations of the budget system.
- Credit, financial and insurance organizations.
Moreover, if the economic entity is a non-profit organization, it must submit Form 1-enterprise to the statistical authorities only if it produces goods or services for sale (to individuals or legal entities). Organizations in respect of which bankruptcy proceedings have been initiated also submit a form until they are registered in the Unified State Register of Legal Entities as existing business entities.
The deadline for submitting the form is April 1 of the year following the reporting year. Delay entails a fine under Art. 13.19 Code of Administrative Offenses of the Russian Federation up to 70 thousand rubles. to a legal entity. But if you are not too late in submitting the report, there is a small chance of avoiding a fine (Rosstat letter dated January 14, 2016 No. 03-03-1/1-SMI).
Information in form 1-enterprise is reflected for the entire legal entity as a whole (both for the parent organization and for divisions).
Organizations that have not carried out economic activities during the year submit the form only in terms of sections 1, 2, 3 and 4.
Let's look at what sections there are in principle and what are the nuances of filling out the 1-enterprise statistics form.
Form 1-enterprise (basic information about the organization’s activities): document structure
The form of the report in question is presented:
- Title page.
- Section 1, which provides general information about the organization, including how it was formed or reorganized in terms of participation in mergers and business divisions.
- Section 2, which reflects information about the ownership of the authorized capital (shares) by certain persons.
- Section 3, which separately provides data on the participation of foreign persons in the authorized capital of the organization.
- Section 4, which reflects the organizational structure of the company in the context of quantity:
- divisions (in general and located in other constituent entities of the Russian Federation);
- subsidiaries.
- Section 5, which reflects data on the enterprise’s revenue generated in various areas of activity.
- Section 6, which records the company’s expenses for various items.
- Section 7, which reflects the costs associated with ordering certain services from third-party business entities.
- Section 8, which reflects the types of activities of the company. For each of them it is indicated:
- average number of employees;
- salary fund;
- revenue for the reporting year;
- revenue for the previous year.
- Section 9, in which the economic indicators reflected in Section 9 are presented separately for the parent organization and separate divisions.
All data, unless otherwise provided by the structure of the form, is indicated for the reporting year.
Filling out the form has quite a few nuances. Let's look at them.
Instructions for filling out the report: what to pay attention to
When filling out Form 1-enterprise, you should keep in mind that:
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- The data reflected in the form for the year preceding the reporting year (for example, in section 8 - for revenue) must match those shown in the report for that year.
If there are discrepancies, written explanations must be submitted to Rosstat.
- Line 401 of Section 4 reflects the figure corresponding to the sum of the number of separate divisions increased by 1, that is, the parent organization is also taken into account. If there are no separate divisions in the company, then the number 1 is entered.
- The information in sections 5-8 is reflected for the legal entity as a whole for all types of activities.
- The types of activities reflected in sections 8 and 9 are determined in accordance with the list in Appendix 1 to the instructions for filling out the form, approved by Rosstat Order No. 39 dated January 30, 2018.
Indicators in form 1-enterprise can be determined taking into account data from other forms of statistical reporting. Let's look at them.
What to look for in other reports for Rosstat
So, when filling out the form in question, you should take into account that:
- Line 671 contains data similar to what is reflected in field 01 in column 1 of form P-2 (invest).
- Columns 1-3 of sections 8 and 9 reflect data taking into account indicators from reports P-1 and P-4. Since the indicators are monthly, they must be summed up for the entire reporting year to compare them with the form in question.
We are talking about data:
- About the average size of the organization's staff (line 801, column 1).
It must correspond to the indicators on line 01 in column 01 of form P-4.
- The size of the wage fund (line 801, column 2).
Must correspond to the value recorded on line 01 in column 7 of form P-4.
- Revenue (line 801, column 3).
Must correspond to the sum of indicators on lines 01 and 02 of form P-1.
A similar algorithm is used to determine the data reflected in Section 9.
- Shipped goods and services (line 502 in section 5).
Must correspond to the indicator reflected in line 21 in column 1 of form P-1.
If any data in the 1-enterprise report is corrected, corresponding changes must be made to the other specified reporting forms to Rosstat, and vice versa (letter of the Rosstat representative office in the Perm Territory dated March 13, 2018 No. VP-27-204/625-DR) .
Indicators in Form 1-enterprise must in some cases be compared with information from the financial statements. Let's look at them.
What to look for in financial statements when filling out the form
We are talking about indicators such as:
- Sum:
- proceeds from the sale of goods and services of own production (line 502 of section 5);
- proceeds from the sale of goods originally purchased for resale (line 507 of section 5);
- the cost of construction work contracted out to third parties (line 513 of section 5);
- the cost of scientific developments contracted out to third parties (line 514 of section 5).
The sum of the indicated values should not differ by more than 5% (up or down) from the indicator on line 2110 in column 3 of the profit and loss statement.
- The amount of the authorized capital (line 201 of section 2).
It must correspond to the indicator on line 1310 in column 3 of the balance sheet.
If there is a discrepancy in information between statistical and financial statements, Rosstat may recognize the first as unreliable and fine the company, as in the case of failure to submit reports, under Art. 13.19 Code of Administrative Offenses of the Russian Federation.
Note that when comparing data on Form 1-enterprise, other forms of reporting to Rosstat and financial statements, all methodologically comparable indicators should be considered (Permstat letter No. VP-27-204/625-DR).
The report can be submitted to Rosstat in paper or electronic form (using digital signature).
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Full instructions for filling out form 1-enterprise are given in Rosstat order No. 39 dated January 30, 2018.
A report in Form 1-enterprise is submitted to Rosstat by all legal entities, except small enterprises, budget organizations, insurance and financial institutions. Indicators on this form are compared with other reports for Rosstat and financial statements.