Example of filling out form 1 service. Taxes and business activities

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ORDER of Rosstat dated 08/20/2009 177 ON APPROVAL OF STATISTICAL INSTRUMENTS FOR THE ORGANIZATION OF FEDERAL STATISTICAL... Relevant in 2018

Instructions for filling out form N 1-services

Respondents to the federal statistical observation form N 1-services are legal entities (commercial and non-profit organizations) regardless of the form of ownership and legal form, citizens carrying out entrepreneurial activity without forming a legal entity (individual entrepreneurs), with the exception of micro-enterprises that provide paid services to the population or have information about the volume of services provided to the population by other organizations or individual entrepreneurs, legal entities, including law offices.

The respondent fills out this form and submits it to the territorial body of Rosstat at his location. If the respondent has separate divisions located on the territory of other entities Russian Federation- this form is filled out both for each such separate division and for the respondent as a whole without these separate divisions (on the territory of other constituent entities of the Russian Federation).

The completed form is submitted by the respondent to the territorial bodies of Rosstat at the location of the corresponding separate division (for a separate division) and at the location of the respondent (without separate divisions). In the event that the respondent (its separate division) does not carry out activities at its location, the form is provided at the place where it actually carries out activities.

The head of a legal entity appoints officials authorized to provide statistical information on behalf of a legal entity.

In the address part of the form, the full name of the respondent is indicated in accordance with the constituent documents registered in the prescribed manner, and then in brackets - the short name. The form containing information on a separate division indicates the name of the separate division and the respondent to which it belongs.

The line "Postal address" indicates the name of the subject of the Russian Federation, legal address with postal code; if the actual address does not coincide with the legal address, then the actual postal address is also indicated. For separate divisions that do not have a legal address, a postal address with a postal code is indicated.

The respondent enters the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) in the code part of the form on the basis of the Notification of assignment of the OKPO code sent (issued) to organizations by the territorial bodies of Rosstat.

For separate divisions of the respondent, an identification number is indicated, which is established by the territorial body of Rosstat at the location of the separate division.

Line 001 shows the total volume of paid services provided to the population, which represents the amount Money paid by the consumer himself for the service provided to him (or members of his family) or by the organization (enterprise) in which he works. Producers of services are exclusively residents Russian economy(organizations, enterprises, individual entrepreneurs various types activities registered on the territory of the Russian Federation). Legal entities, including law offices, reflect on this line and line 030 the amount of money received from citizens in the form of remuneration for the legal assistance provided to them and (or) compensation for expenses associated with the execution of an assignment by a lawyer. Consumers of services are citizens of the Russian Federation, as well as citizens of other states (non-residents) who consume certain services on the territory of the Russian Federation.

Payment for services by citizens (consumers of services) can be made in cash (through the organization's cash desk), or by credit cards, by bank checks, by transfers from depositors' accounts (which is also counted as cash sales).

The volume of paid services to the population is given in actual market prices, including value added tax, excise taxes and similar mandatory payments.

On lines 002 - 030, the total volume of paid services to the population in accordance with the current All-Russian Classifier of Services to the Population (OKUN), approved by Resolution of the State Standard of Russia dated June 28, 1993 N 163 (with amendments and additions), is distributed by type.

When filling out lines 001 - 030 of the form, you must be guided by the “Procedure for reflecting information on the “Volume of paid services to the population” in federal state statistical observation forms, approved by Rosstat Resolution No. 61 of October 27, 2006.

The law is simple: Due to the loss of force of Rosstat Resolution No. 61 of October 27, 2006, one should be guided by the Rosstat Order adopted in its place

Companies and individual entrepreneurs send thousands of forms to Statistics every year. Each form has its own deadlines for submission, depending on the number of staff of the company and other conditions. In this article we will talk about the current Form P (services) and tell you how to fill it out in 2019.

Who submits Form P (services)?

Check on the Rosstat website whether you need to submit certain forms. As for Form P, more precisely, “Information on the volume of paid services to the population by type,” it is submitted only by legal entities. Moreover, small businesses are exempt from this obligation. For individual entrepreneurs There is form 1-IP (services).

IN general case, form P (services) is submitted under the following conditions:

• you provide services to the public and sell them directly: you accept orders and payment from the buyer of the service;
• you are an employer and are paying for a service that someone provided to your employee (for example, training or a travel package);
• you are an intermediary, and the service is provided through you;
• you are a resource supply company, and then you will have to submit form P (services) even when concluding contracts for the provision utilities with management companies.

If your company has separate divisions, then submit Form P (services) for the legal entity as a whole and separately for each separate division.

When should I submit Form P (services)?

Form P (services) has two submission deadlines:

• for up to 15 employees, submit the form quarterly within 15 days after the end of the reporting quarter;
• If you have 16 or more employees, report monthly within 4 days after the end of the reporting month.

How to fill out form P (services)

You will find a detailed procedure for filling out in Rosstat Order No. 564 dated August 31, 2017. IN title page Enter your company registration information.

The tabular part of the form consists of five columns. In column 3 of the table we enter the service code (codes are given in the form). In column 4, indicate the cost of paid services in thousands of rubles for the current period. In column 5, indicate the cost of paid services in thousands of rubles for the previous period. Please provide all information including VAT.

In the table, mark 30 types of services: legal, sewing, medical, etc. Line 31 is provided for those services that cannot be classified into the listed 30 types: for example, home security services or property rental). There is a list of services that do not need to be indicated in the form - it is given in the order in which the form is filled out.

When filling out the form, you must comply with the control ratios, which are also given in a small table.

It’s easier to submit reports using web services that fill out the forms themselves and check them before sending. Kontur.Accounting - cloud service for simple accounting, payroll and sending reports to the tax office, Funds and Rosstat. Get rid of the rush and routine, try working in Kontur.Accounting!

Organizations and individual entrepreneurs are required to submit statistical reporting(Article 8 of the Federal Law of November 29, 2007 No. 282-FZ). We will tell you about the form of 1-service in statistics (annual) in our consultation.

1-services: statistics form

Form No. 1-services “Information on the volume of paid services to the population” has been approved.

You can download the form “Information on the volume of paid services to the population” in Excel format here:

Statistics (form 1-service) annual:

1-services in statistics: who provides

In general, Form No. 1-services is drawn up and submitted to the territorial body of Rosstat at the place of their location or actual business activities by commercial and non-profit organizations, regardless of ownership and legal form, that provide paid services to the population, legal entities (except for lawyers who have founded law offices).

The above means that individual entrepreneurs do not submit form 1-service to statistics.

Whether your organization needs to submit this form can be checked on the Rosstat website by contacting the service at http://statreg.gks.ru/.

1-services (annual) in statistics 2018: when to submit

Information on the volume of paid services to the population (form 1-services) is submitted annually no later than March 1. This means that the deadline for submitting Form 1-service for 2017 is 03/01/2018.

1-service statistics (annual): how to fill out

Instructions for filling out the form “Information on the volume of paid services to the population” 1-services were approved by Rosstat Order No. 564 dated August 31, 2017.

Thus, line 001 “Volume of paid services to the population” shows the total volume of paid services to the population. It represents the monetary equivalent of the volume of services that were provided in the reporting year Russian organizations citizens of the Russian Federation, as well as foreign citizens consuming certain services on the territory of the Russian Federation.

The volume of paid services to the population is given in actual market sales prices, taking into account VAT and other obligatory payments, with one decimal place.

On lines 002 - 031, the total volume of paid services to the population should be distributed by type of service in accordance with the collective classification group " Paid services population" based on

EXPLANATIONS
on filling out the state statistical observation form
No. 1-services (annual) “Report on the volume of services sold”

General provisions

1. These Explanations contain information on the indicators of the state statistical observation form No. 1-services (annual) “Report on the volume of services sold” (hereinafter referred to as the form).

2. The form is provided by enterprises - legal entities, separate divisions legal entities(hereinafter referred to as enterprises), which are identified by their main type economic activity as service sector enterprises, and in accordance with the Classification of Economic Activities Civil Code 009:2010 (hereinafter - KVED) carry out activities in the field of:
- transport, warehousing, postal and courier activities (section H);
- temporary accommodation and catering (section I);
- information and telecommunications (section J);
- transactions with real estate (section L);
- professional, scientific and technical activities (section M);
- administrative and support services (section N);
- education (section P);
- health protection and provision of social assistance (section Q);
- arts, sports, entertainment and recreation (section R);
- provision of other types of services (sections 95 and 96 of section S).

3. According to the KVED, services are the result of economic activity, in respect of which ownership rights cannot be established. Services cannot be sold separately from the process of their production. The moment the production of a service is completed coincides with the moment it is provided to the consumer.

4. Services are understood as economic activities carried out, as a rule, on order in accordance with the demand of the consumer (individual citizens, enterprises, organizations, entrepreneurs) with the aim of changing the state of consuming units (either the physical or intellectual state of the consumer himself, or items belonging to him) .

5. The form displays the results of the actual activities of the enterprise in the sale of all types of services (main and secondary activities). The form does not contain data on the activities of the enterprise for the production and sale of goods (industry, Agriculture, construction, production of electricity, gas, water, heat supply), as well as the provision of financial services.

6. Enterprises that are primarily financed by budget funds, the report shows only sales for the main type of economic activity market prices(if such services were provided during the year).

7. The form contains data for the reporting year. When compiling annual report The form contains clarifications of data for all months of the reporting year that were not taken into account in the monthly reports of the enterprise.

8. These forms correspond to the data of the primary documents, in accordance with which services are performed and accounted for (receipts, checks, tickets for travel on public transport, work orders, commitment orders, certificates of work performed, etc.).

9. All cost indicators are given in thousand Russian rubles. with one decimal place.

Indicators and content of the form

Section I. Sales of services

1.1. Line 02 “Volume of services sold” provides data on the volume of services sold, performed by the enterprise’s own resources. It is determined by the sales price of finished products (services performed) shipped outside the enterprise, which is indicated in the documents drawn up as the basis for settlements with buyers (customers) (including services (products) under a barter contract). Services are considered implemented after paperwork is completed, regardless of receipt of payments.

1.2. The scope of services provided also includes:
- the cost of transport, packaging and other work performed by the enterprise itself, which is compensated at the expense of the buyer;
- cost of services for operational lease of assets.

1.3. An enterprise that engages third-party enterprises (contractors, subcontractors) to perform services on a contractual basis, includes in the total volume of sales the cost of the services of the contractor (subcontractor), if they are provided on the basis of providing raw materials to be supplied.

1.4. Enterprises containing housing, communal services and socio-cultural facilities on their balance sheets reflect the cost of services sold outside the enterprise or to their employees (members of their families) on a commercial basis in the volume of services sold (products, works). Volumes products sold(services) of these divisions are taken into account in the total volume of sales as secondary types of economic activity.

1.5. Discounts provided to customers are not excluded from the volume of services (products, work) sold.
The volume of services sold does not include:
- the cost of products of own production for the internal needs of the enterprise;
- the amount of subsidies and subsidies received for production;
- amounts of advance payment for services (products, works);
- advance payments;
- receipts that belong to third parties (other enterprises), i.e., if the enterprise performed intermediary functions, only the margin for intermediation is displayed in the volume of services sold.

1.6. The volume of sold services (products, works) for certain types of economic activity is determined as follows:
- transport - as the cost of services sold outside the enterprise for all types of transportation;
- pipeline transport - as the cost of services sold outside the enterprise for the transportation of oil, petroleum products, gas and other products without the cost of the products themselves;
- warehousing - as the cost of storage and warehousing services sold outside the enterprise for all types of goods, hydrocarbons, liquid or gaseous fuel, chemical products, etc. in the relevant warehouses (in commodity warehouses general purpose, in granaries, refrigerated warehouses, bunkers, etc.) without taking into account the cost of the goods accepted for storage;
- auxiliary activities in the field of transport - as the cost of services for auxiliary maintenance of transport, for transport processing of goods (loading and unloading);
- postal and courier activities - in terms of the activities of the national postal operator - as the cost of services provided for reception, processing, transportation and delivery (delivery) postal items and other postal services; in terms of other postal and courier activities - as the cost of services provided for the collection, transportation and delivery of letters, parcels and parcels carried out by other business entities (except for the national postal operator);
- temporary accommodation and catering - in terms of the activities of hotels and similar places of temporary accommodation - as the cost of the services provided; in terms of the activities of restaurants (restaurant enterprises) - as the cost of services for serving food and drinks, including the amount of the trade margin and the cost of products;
- publishing activity - as the cost of searching for authors to acquire copyrights to the content (information products - books, brochures, booklets, dictionaries, encyclopedias, atlases, maps and diagrams; newspapers, magazines and periodicals, catalogs and other types printed publications) and its publication (publication) by reproduction and distribution in different forms: in printed, electronic or audio form, on the Internet, in the form of multimedia products, etc.;
- Scientific research and development - as the cost of in-house research and experimental developments in the field of natural and technical, social and human sciences;
- activities of travel agencies and tourism operators - in terms of the activities of travel agencies - as the amount of commission for the sale of a tourism product of tourism operators and tourism services of other subjects of tourism activity or the difference between the sale and purchase price of a tourism product; in terms of the activities of tourism operators - as the cost of created and sold tourism products, as well as provided tourism services;
- comprehensive maintenance of facilities (activities of housing maintenance enterprises) - as amounts accrued to tenants for payment for services provided for the maintenance of houses and local areas, except for subsidies provided to certain categories of citizens, and compensation for losses of enterprises associated with the establishment of prices/tariffs for services below the economically justified costs of their production;
- information and telecommunications - as the cost of services provided for radio and television broadcasting, telecommunications (telecommunications) (including maintenance technical means and communication structures of all types), computer programming, other information services;
- real estate transactions, professional, scientific and technical activities, activities in the field of administrative and support services, education, healthcare and social assistance, art, sports, entertainment and recreation - as the cost of services sold outside the enterprise.

1.7. On lines 03-05, the volume of services sold is distributed by categories of consumers: the population, enterprises (organizations) and other consumers (for example, individual entrepreneurs). The distribution of the volume of sales of services for different categories of consumers is given on the basis of documents for payment for services (the sum of the data in lines 03-05 is equal to the data in line 02).

1.8. On line 08 " Material costs» the costs associated with the provision of services are indicated:
- the cost of raw materials and basic materials, semi-finished products and components, fuel and energy used in production, building materials, spare parts, containers and packaging materials, auxiliary and other materials (stationery, products for medical and preventive nutrition of workers, etc.);
- testing of raw materials and materials used in production; transport services that are part of technological process production, etc.;
- costs associated with the use of natural raw materials (payment for water that is taken from water management systems within approved limits, as well as payments for the use of other natural resources, for emissions and discharges of pollutants into the environment natural environment, waste disposal and other types harmful influence within the limit).

1.9. Line 09 “Other operating costs” indicates the costs of operating activities associated with the provision of services, in particular the costs of business trips within established standards, the cost of work, services of third-party companies (communications, transport, education, healthcare, routine maintenance and repairs) Vehicle, office and computer equipment etc.), fees for settlement and cash services, the amount of taxes, fees, mandatory payments (except for indirect taxes, income tax), depreciation of inventories, damage to valuables, write-off and markdown of assets, amounts of financial sanctions (fines, penalties, penalties ), rent, company expenses for paying scholarships to students studying in educational institutions in the direction of the enterprise, etc. Labor costs, deductions for social events, and depreciation on line 09 are not displayed.
1.10. According to line 10 “In addition, income from leasing (renting) production facilities non-residential premises» indicates the amount of accrued funds (excluding the amount of utility bills) for the rental of premises used for industrial purposes. Data from line 10 are not included in data from line 02 “Volume of services sold” and are not displayed in section II “Information on types of services sold.”
Enterprises for which the provision of lease and operation of their own or leased real estate (NACE code - 68.20) is the main type of economic activity, line 10 is not filled in, since the cost of services is specified type activities are accounted for on line 02.

Section II. Information about the types of services provided

2.1. The section contains information about all types of services provided by the enterprise. The number of completed lines in the section corresponds to the number of types of services provided by the enterprise in the reporting year.

2.2. Column A displays the types of services, and column B displays the corresponding codes for the types of services. The type and code of the service is indicated in accordance with the Statistical Classification of Products, approved by Order of the State Statistics Committee of Ukraine on December 23, 2011 No. 397. The list of types of services is attached to the form. The type of service that takes up the largest share is indicated first. specific gravity in the total volume of services sold by the enterprise.

2.3. Column 1 displays the volume of services sold to all categories of consumers, column 2 shows the volume of services sold to the population (individual citizens).

2.4. The line “Total for the enterprise” reflects the total volume of services sold. The data in the line “Total for the enterprise” in column 1 is equal to the data in line 02 of section I. The data in the line “Total for the enterprise” in column 2 is equal to the data in line 03 of section I.

2.5. The amount of data by type of service is equal to the data in the “Total for the enterprise” line.