Form 1 entrepreneur sample. New statistic reporting for SP

This is a form of statistical reporting that is submitted to the Rosstat authorities at the place of business of the entrepreneur. It is provided by individuals who are engaged in entrepreneurial activity without forming a legal entity, with the exception of persons who are engaged in retail trade and repair of household goods, personal items, the exception is trade in motor vehicles and motorcycles, their parts and motor fuel, in the same category not individual entrepreneurs who are engaged in agriculture are also suitable. The form itself is approved by order of Rosstat No. 547 dated 09/04/2014. 1-IP is provided once a year. The deadline is set until March 02 of the year following the reporting period.

By the way! You can easily prepare and submit reports to Rosstat with the help of Internet accounting for small businesses - "My business". The service automatically generates reports, checks them and sends them electronically. You can get free access to the service following the link.

You can find out about the provision of this form of statistical reporting on the Rosstat website, you just need to enter the data of the TIN of the entrepreneur. If you fell under the submission of this report, then it will be displayed on the Rosstat website. Thus, you can check not only the provision of the 1-IP form, but also any other form of statistical reporting.

We fill out the 1-IP form in stages

In the code part of the form, the fields with the entrepreneur's personal data must be filled in: OKPO - on the basis of the notification of this number from Rosstat and TIN - on the basis of the data issued from the tax authority.

Question 1: Did you carry out business activities in the reporting year?

There are two possible answers - "yes" or "no". If the entrepreneur did not carry out activities in the reporting year, then the answer should be “no”. If the activity was carried out, even not the full reporting year, then the answer is “yes”.

If the entrepreneur provided services to another entrepreneur or legal entity, then the answer should be “no” (since the question implies the attitude of the activity in the part of his own business). If you, as an entrepreneur, provided services in relation to your own business and at the same time were hired by another legal entity, then in this case the answer is “yes” (your business activity was conducted and all data must be filled in on the basis of your own business).

Question 2: did you carry out business activities in the same constituent entity of the Russian Federation where you are registered as an individual entrepreneur?

It also offers two options for the answer. If you, as an individual entrepreneur, carry out labor activities in a constituent entity of the Russian Federation, where you were registered as an individual entrepreneur, then the answer is “yes”. If your main income comes from the region of the Russian Federation where you are not registered as an individual entrepreneur, then the answer is “no”. In this case, in the free field, it is necessary to enter the region of the constituent entity of the Russian Federation, where the individual entrepreneur actually operates.

Question 3: indicate the amount of proceeds in the reporting year (including taxes and other mandatory payments) from the sale of goods, services or works that you received in the reporting year of entrepreneurial activity.

Here it is necessary to indicate the amount of proceeds received by an individual entrepreneur in the reporting period (year). This is the total amount of cash receipts associated with the settlement of sales of goods or work performed. If the entrepreneur received his income not in cash, but in kind, then this income should also be reflected. If there was a deal, then the cost was agreed in advance and you should take this figure from the contract. If the value of the actual value was not documented, then this value is determined from the market prices of the given period.

Question 4: give a detailed name of the types of activities you actually carried out in the reporting year, describe what products or services you produced in the reporting year.

Here is a kind of table where you need to describe in more detail the products that you sold or the services that you provided. If an individual entrepreneur traded in construction goods, then it is necessary to indicate “sale of construction materials”, if cargo transportation was carried out, then “cargo transportation services”.

It should be noted that goods purchased for resale to legal entities should be classified as wholesale, and if there was a sale to the population, then this is equivalent to retail trade. If an entrepreneur carries out several types of activities, then opposite each type it is necessary to put down the percentage for each type. In general, the result should be 100% of the proceeds from all types of economic activity.

Question 5: indicate the types of products you manufacture and estimate the volume of their production in the reporting year.

This question must be answered by entrepreneurs who are engaged in the production of products. There is also a table in which you need to fill in all the fields in more detail. Column 1 indicates the name of a specific type of product manufactured. Column 2 indicates the unit of measurement of the manufactured product. Column 3 - the amount of products produced. The name of the product must contain detailed information, for example, "rice noodles" or "sauerkraut with cranberries". The unit of measurement is indicated in kilograms, liters, meters, etc. Here you need to choose the unit that is right for you.

Question 6: How many people worked on average in your business, partners, helping family members, employees?

In the answer to this question, you must indicate the number of people who helped you carry out this type of business activity. This includes employees, family members who were involved in the entrepreneur's activities, all individuals who worked for you under a paper or verbal agreement. It will be necessary to calculate their number. To do this, you need to add the number of people each month and divide by 12 (this is the case if the entrepreneur has been doing business for a whole year). If you have not worked for a full year, then you must divide by the number of working months in the reporting period. The resulting number must be rounded to the nearest whole. For example, if you got 1.6 people, then this equates to 2 people. Business partners are defined as people who provide services with you, but who are not members of your family. Business partners do not include those who provided financial support or assistance to your business, but did not participate in the activities of your enterprise.

For failure to submit statistical reports, there are still penalties for individual entrepreneurs, in accordance with Part 1 of Article 13.19 of the Code of Administrative Offenses of the Russian Federation. For an entrepreneur, such a fine is 10,000-20,000 rubles. The same penalty is provided for incorrectly provided information. Therefore, if you have any questions about filling out the 1-IP form, you can contact your TOGS.

It does not work Edition from 15.10.2007

Name document	DECISION of Rosstat of 15.10.2007 N 78 "ON APPROVAL OF STATISTICAL INSTRUMENTATION FOR ORGANIZATION OF STATISTICAL OBSERVATION OF THE ACTIVITIES OF ENTERPRISES, ORGANIZATIONS AND INDIVIDUAL ENTREPRENEURS FOR 2008"
Type of document	decree
Host body	Rosstat
Document Number	78
Date of adoption	01.01.1970
Date of revision	15.10.2007
Date of registration with the Ministry of Justice	01.01.1970
Status	It does not work
Publication	At the time of inclusion in the database, the document was not published
Navigator	Notes (edit)

DECISION of Rosstat of 15.10.2007 N 78 "ON APPROVAL OF STATISTICAL INSTRUMENTATION FOR ORGANIZATION OF STATISTICAL OBSERVATION OF THE ACTIVITIES OF ENTERPRISES, ORGANIZATIONS AND INDIVIDUAL ENTREPRENEURS FOR 2008"

The procedure for filling out and submitting form N 1-IP

I. Basic provisions

Federal state statistical observation form N 1-IP serves only to obtain summary statistical information and cannot be provided to third parties without the consent of the entrepreneur who provided statistical information in this form.

The form is filled in by each individual entrepreneur who has passed state registration and received the status of an entrepreneur without forming a legal entity.

In the address part of the form, it is mandatory to fill in the fields with the personal unique codes of an entrepreneur without forming a legal entity: OKPO - on the basis of a notification received from the territorial statistical bodies, TIN - on the basis of data from the tax service.

II. Filling out the form N 1-IP

Question 1. "Did you carry out entrepreneurial ACTIVITIES in the reporting year?"

The question assumes a choice of two options "YES" or "NO". In the case when an individual entrepreneur confirms the fact of his entrepreneurial activity in the reporting year, it is necessary to mark the answer option "YES" and go to question 2.

In the case when an individual entrepreneur did not carry out entrepreneurial activity in the reporting year, it is necessary to mark the answer option "NO", this is the end of the survey.

Temporarily unemployed individual entrepreneurs who have been operating for any period of time in the reporting year submit data on a general basis. In this case, answers to all questions are given in relation to this time period of the reporting year.

Question 2. "Did you carry out your main business activity in the settlement where you are registered as an individual entrepreneur?"

In the case when the place of business activity coincides with the address at which the official registration as an individual entrepreneur took place, the answer "YES" is noted and you should go to question 3.

If the address of registration as an individual entrepreneur does not coincide with the place of actual implementation of the main activity, the answer "NO" is noted and additional information is provided on the address of the place of implementation of the main business activity. This address should be indicated when the place of business is located on the territory of another constituent entity of the Russian Federation. The actual address of the place of implementation of the main business activity with decoding to the level of the district, city, name of the settlement is clearly and fully entered in the free field. It is not required to indicate the street name, house and apartment number.

The main entrepreneurial activity is considered to be an activity that brings a large share of revenue in the total revenue from entrepreneurial activity.

Question 3. "Indicate the approximate amount of REVENUE (including taxes and similar mandatory payments) from the sale of goods, products, works, services received by you in the reporting year for all types of business activities"

The answer to this question indicates the total amount of all receipts associated with settlements for the goods (work, services) sold.

When determining the proceeds, the amounts of taxes (value added tax, excise taxes and other similar payments) presented to the buyer (acquirer) of goods (works, services) are taken into account.

If an individual entrepreneur received payment for goods (work, services) not in cash, but in kind, i.e. in the form of goods (works, services) and other property, then the amount of proceeds is determined based on the transaction price.

If the transaction price has not been determined, then the amount of proceeds is determined by the value of the received goods (works, services) and other property, calculated at their market prices.

If it is impossible to establish the value of the received goods (works, services) and other property, then the amount of proceeds is determined based on the prices that were usually charged for similar goods (works, services) sold under comparable circumstances.

Question 4. "Give the detailed name of the ACTIVITIES actually carried out by you in the reporting year, describe what PRODUCT or service you produced in the reporting year"

Record the answers to question 4 in each space provided in as much detail as possible. It is necessary to list all types of products and services that were produced (provided) by an individual entrepreneur in the reporting year. For example, if an individual entrepreneur was engaged in retail or wholesale trade, then it is imperative to indicate what goods he sold.

That is, the specially designated fields should contain records of the following type:

production of canned meat

sewing children's dresses

vegetable retail

wholesale of building materials

carriage of goods by road

growing grain crops

pig breeding.

The sale of goods purchased for resale to legal entities or other individual entrepreneurs is referred to as wholesale trade, and the sale of the same goods to the population is referred to as retail trade.

If an individual entrepreneur sells goods of his own production to the population through his own trading network or leased trading establishments, then the proceeds from the sale of these goods refer to the type of activity as a result of which they were produced. Trading activity in this case is not highlighted.

Opposite each cell filled in with the name of a specific type of activity, it is necessary in fields 4.1 to indicate the approximate share of proceeds from this type of economic activity in the total amount of the entrepreneur's proceeds (in%, in whole numbers).

The sum of the shares of proceeds from all types of economic activities should be 100%.

Example of filling out question 4:

4. Give the detailed name of the TYPES of ECONOMIC ACTIVITIES actually carried out by you in the reporting year, what PRODUCTS or services you produced in the reporting year

4.1. Estimate the approximate share of the proceeds received from the specified type of economic activity in its total volume (in%, in whole numbers)

OKVED code (not filled in)

Production of canned meat

60%

Growing flowers

20%

Retail trade of garments

20%

Question 5. "Indicate the types of products you manufacture and estimate the volume of their production in the reporting year"

Question 5 is answered only by individual entrepreneurs engaged in the production of agricultural and / or industrial products in the reporting year.

When answering question 5, in column 1, the names of specific types of manufactured products are recorded, in column 2 the name of the unit of measurement in which these products are taken into account is entered, in column 3 the quantity of products produced in accordance with the specified unit of measurement is given.

The name of the type of product should give its detailed characteristics, in particular, an indication of the material from which it is made and / or its purpose, for example, "canned meat", "grape wine", "cotton dresses", "women's coats made of natural fur" , "women's leather shoes", "metal-plastic windows", "wooden door blocks", "sugar beet (factory)", etc.

Production volumes must be given in kind. The natural units of measurement can be meters, square meters, cubic meters, liters, kilograms, tons, centners, etc.

Assessment of the production of certain types of industrial products is carried out in the following units of measurement: electricity - thousand kWh; heat energy - Gcal; water (cleaning and supply) - cubic meters m; oil, coal, certain types of ferrous and non-ferrous metal ores, non-metallic building materials, ferrous and non-ferrous metals by type, metal products (for example, bent steel profiles, steel pipes, cold-rolled steel strips, steel wire, welding electrodes, fasteners) - tons ( for precious and rare non-ferrous metals - kg); steel mesh - thousand sq. m; cables - km; tractor mowers, seeders, cultivators - pieces; frozen fish, smoked fish, herring of all types of processing, beef, pork, sausages, semi-finished meat products, dairy products, bread and bakery products, pasta, confectionery - kg; beer, soft drinks, table vinegar (in terms of 6% strength) - decaliters; mineral waters - thousand half liters; fabrics, tulle garments and knitted haberdashery (braid, ribbons, etc.) - running meters; hosiery and footwear - pairs; harvesting and removal of wood, production of lumber - cubic meters. m; doors, windows, parquet, etc. - sq. m; chairs, tables, wardrobes, etc., dresses, men's suits, women's trousers, including children's ones; toilet paper - rolls (roll = 250 grams); wallpaper - conventional pieces (1 conventional piece = 3 m2); enameled steel dishes in sets (2 or more items) - sets; toothpaste - conditional tubes (a tube weighing 60 g is taken as a conditional tube); canned food - conditional cans (for a conditional can of canned food, taken into account by weight, a can with a mass of 400 g is taken, taken into account by volume - a can with a capacity of 353 ml, for canned fish and canned seafood - a can weighing 350 g), etc.

It should be borne in mind that the data on industrial output includes products of its own production, produced by the manufacturer both from its own raw materials and materials, and from raw materials and materials of the customer, intended for outsourcing, issued to its employees as payment for labor used by him. for their own production needs. So, if a manufacturer produces meat and meat products, then in column 3 it is necessary to show the entire production of meat, including those volumes that went for further processing, for example, for the production of sausages, canned food, etc.

To evaluate certain types of agricultural products, the following units of measurement are preferable: for the production of crop products - centners (with the exception of items such as seeds of vegetables, melons and fodder crops, which are shown in kilograms); cut flowers, seedlings of fruit crops and other perennial plantings, seedlings of flower and vegetable crops - pieces; livestock and poultry for slaughter and milk - centners; wool, honey - kilograms; eggs - thousands of pieces.

Grain production is given as a total and for individual types of grain and leguminous crops (wheat, rye, barley, oats, corn, millet, sorghum, buckwheat, rice, peas, beans, etc.) in weight after processing (excluding unused waste and shrinkage during finalization on the farm).

The production of products of other agricultural crops (flax, sugar beet, sunflower, soybeans and other oilseeds, hops, tobacco and makhorka, potatoes, vegetables and melons, fodder crops) is reflected in physical (initially recorded) weight.

The production of fiber flax products is given in the following positions: "fiber flax straw", "fiber flax trust", "raw fiber flax" - according to that of the specified types of products, which was handed over for processing to a flax mill, and "flax seeds - fiber ". Cannabis production is shown in the same way.

Sugar beet is reflected depending on the production purpose: for delivery to sugar factories for processing - as "sugar beet (factory)", for fodder purposes - as "sugar beet for livestock feed"; a separate line shows "mother sugar beet".

Vegetable products are shown separately for vegetables in open ground and protected ground. Open field vegetables are summarized with full decoding by types of vegetables: any cabbage, cucumbers, tomatoes, table beets, table carrots, turnip onions, garlic, green peas, vegetable beans, sugar corn, sweet peppers, eggplants, lettuce, green crops , pumpkin, zucchini, other vegetables (radish, rutabaga, radish, etc.). Onion sets are shown as a separate item and are not included in the vegetable total. Indoor vegetables are shown as a total with the selection of the main types of them (cucumbers, tomatoes). A separate line shows the seedlings of greenhouse vegetables.

Food melons are reflected in the overall total, including by types: table watermelons, melons.

Harvesting of forage crops is shown by types: forage root crops, sugar beets for livestock feed, fodder melons, corn for silage, green fodder and haylage, silage crops, green fodder of all types; hay harvesting of sown grasses and natural hayfields is like "any hay".

Harvesting of fruits and berries is shown in the following positions: "pome fruit" (apple, pear, quince and other pome fruit), "stone fruit" (plum, cherry, cherry, apricot, peach and others), "nut fruit" (walnut, almond, hazelnuts, pistachio and others), "subtropical" (figs, persimmons, pomegranates, medlar, feijoa, other subtropical), "citrus" (lemon, orange, tangerine, other citrus fruits), "berries".

Floriculture products are listed by type as follows: "cut flowers of the open ground", "cut flowers of the closed ground", "flower seedlings".

The products of nurseries are listed separately for seedlings of fruit, berry crops, grapes, forestry and flower-ornamental species.

Livestock products are reflected in the following items:

"livestock and poultry for slaughter in live weight - total", including by types of livestock (cattle, pigs, sheep and goats, poultry, rabbits, horses, camels, deer), where livestock sold for slaughter is taken into account, and also slaughtered in his household;

"milk - total", including by species (cow and buffalo, sheep, goat, mare, camel) - the actual milk yield, regardless of whether it was sold on the side or consumed on the farm for calves and piglets;

"eggs - total" - the number of eggs obtained from all types of poultry, including the loss of eggs (fighting, spoilage, etc.), and eggs consumed for hatching chickens (this line does not include eggs purchased or obtained from outside for incubation and other purposes); chicken eggs are shown from the total number of eggs;

"wool - total" - the volume of actually trimmed sheep, goat, camel hair and goat down; wool production is given in physical weight (i.e. the weight of the unwashed wool immediately after shearing the sheep); the production of sheep wool, goat wool, goat down is distinguished from the total volume of wool;

"honey" - the amount of honey collected by the bees removed from the hives.

Farms engaged in breeding fur animals in cage conditions show the number of animals slaughtered for skins: foxes, polar foxes, minks, nutria, sables, both belonging to the farm and purchased from outside.

Forestry products reflect the collection of seeds from trees and shrubs, seeds in fruits (in kilograms); separately seedlings and seedlings of trees and shrubs (in pieces).

Farms engaged in fish farming reflect fish products in their heads as follows: "young fish (pond, lake and river)", "fingerlings of fish (pond, lake and river)", "yearlings of fish (pond, lake and river)", " fish fry (pond, lake and river) ".

An example of filling out the answer to question 5:

Name of production	Name of units of measurement (tons, rubles, pieces, decaliters, etc.)	Actually produced in the reporting year	Codes (not filled in)
			by OKP	by OKEI
1	2	3	4	5
Bread and bakery products	Kg	73
Lumber	cub. m	125
Eggs	thousand pieces	45

Question 6. "How many people on average worked in your business in the reporting year:

PARTNERS (persons participating in your case on the terms of property or other contribution and performing certain work in your case may not be members of the same household), HELPING FAMILY MEMBERS, EMPLOYED EMPLOYEES? "

The answer to this question should indicate the number of partners helping family members; the number of employees who worked in the reporting year under a written contract or oral agreement: permanent employees; employees hired for a certain period or performing a certain amount of work; workers performing temporary, seasonal or casual work.

Business partners (6.1) are persons participating in the case on the terms of property or other contribution and performing certain work in this case, they may not be members of the same household. Partners do not include persons whose funds are a source of financing for this entrepreneurial activity, but who do not carry out any work in this activity.

Helping family members (6.2) are persons who work as helpers in a case belonging to a household member or relative.

Employees (6.3) are persons who perform work for hire for remuneration (in cash or in kind) based on a written contract or oral agreement.

Hello! In this article, we will talk about what kind of reporting IP provides to Rosstat.

Today you will learn:

1. to Rosstat;
2. What are the reporting deadlines;
3. Where and how to find out what reports you need to submit.

Rosstat annually collects and analyzes data on the activities of companies in the Russian Federation. Therefore, entrepreneurs provide information on the results of their work. But this is not everyone's responsibility, the final decision is made by Rosstat. Whether your company needs to do this and how reporting is done, let's talk today.

Reporting Regulations

The issues of providing statistical reporting by individual entrepreneurs are regulated by the Federal legislation and the Code of Administrative Offenses.

Is it necessary for an individual entrepreneur to submit reports to statistics

Individual entrepreneurs provide statistical reporting only in two cases:

• All small businesses, and therefore individual entrepreneurs, must report once in 5 years;
• If Rosstat asks the entrepreneur for information.

Every year, only those who are representatives of large and medium-sized businesses (who have more than 100 employees) submit reports to statistics.

If you are on the list of Rosstat, then the obligation to submit reports must be fulfilled monthly, quarterly or every year. It depends on what your company's turnover is.

How to find out that you need to submit a report

In fact, it is easy and simple: the statistical authorities of your region will send a request for the need to provide information. It is delivered by mail along with a report form. But usually there is also a call from the curator in order to make sure that the forms and the request have been received by you.

In addition, you can independently use the information retrieval system on the official website of Rosstat.

How reports are submitted

An entrepreneur can transfer reporting:

• Personally;
• Using email;
• By registered mail: if you choose this option of sending, keep the inventory with the stamp of the Russian mail in order, if necessary, to confirm that the documents were sent on time.

What kind of reporting does an individual entrepreneur submit to statistics?

You need to submit the following reporting forms:

• MP (micro) - nature "Information about production". Annual. For rent until 25.01 of the year following the reporting year;
• MP (micro) "Information on key performance indicators." Annual. For rent until 05.02 of the year following the reporting year;
• PM-prom "Information on production"... For rent if it belongs to a small business. Monthly. Due date - 4th day of the month, which follows the reporting;
• 1-IP "Information on the activities of the IP"... All entrepreneurs, whose field of activity is not related to agriculture, report on it. Annual. It must be handed over before 02.03 of the year that follows the reporting year;
• 1-FE "Information on the activities of individual entrepreneurs in retail trade". Annual. Report back if you provide services to the population or sell something at retail. Term: until 17.10 of each year;
• 1-IP (months) "Information on the production of IP products." Monthly. Due date - 4 business days following the reporting month;
• 1-IP (services) "Information on the volume of paid services for the population." Annual. For rent until 02.03 of the year following the reporting year.

Also, statistical bodies are provided with an annual and.

For a complete list of mandatory reporting, check with the statistics authorities of your region.

The form contains the following sections:

• Cover sheet;
• The first section in which you provide information about your company;
• The second section, which contains the characteristics of the activity;
• You will fill in the third section only if measures of state support were provided. In it, you will need to clarify: do you know that the state provides support to individual entrepreneurs, if you used it, indicate in what form it was provided: financial, informational or other.

As soon as you answer all the questions, sign, decipher your signature, indicate the date and contacts by which you can be contacted if you suddenly have any questions.

How to fill out reports correctly

There are key requirements for filling out the information, which are strongly not recommended to be violated:

1. Do not use paper clips or a stapler to connect forms together;
2. Do not confuse the fields for filling: enter all information in the appropriate lines;
3. Write the numbers as required by the presented sample;
4. If you made a mistake and found it yourself, correct it in the way indicated in the report form;
5. Do not use strokes, correctors;
6. Do not use paper to tape over blots.

Reporting of individual entrepreneurs in which there are no employees

If you have not received a notification about the submission of reports from Rosstat, we strongly recommend that you inquire about this in your department. Then you will certainly avoid unnecessary fines!

More about timing

We have already mentioned the reporting deadlines in today's conversation. Let us dwell on them in more detail, and also consider how the entrepreneur threatens their violation.

So, when and what do we rent:

Ready:

1. MP (micro) - nature: until 25.01 of the year following the reporting year ( Download the form);
2. MP (micro): until 05.02 of the year following the reporting year ( Download Form);
3. 1-IP "Information on the activities of the IP": until 02.03 of the year following the reporting year ( Download the form);
4. 1-IP (services): until 02.03 of the year following the reporting year ( Download the form);
5. 1-IP trade: until 17.10 of the year following the reporting year ( Download the form).

Period:

1. : before the 4th day of the month following the reporting month ( Download the form);
2. : by the 4th day of the month following the reporting month ( Download the form).

If you are even a day late, a fine will be imposed immediately. If the last date of one of the reports is a weekend or a non-working holiday, the deadline will be rescheduled to the first working day.

Penalties

The penalties for failure to submit statistical reports are rather high. The minimum fine is 10,000 rubles, the maximum is 20,000 if you have violated the deadline for submitting the report for the first time. If the violation is committed repeatedly, or you violate systematically, you will have to pay up to 50,000 rubles.

Conclusion

All entrepreneurs should adhere to the rules and deadlines for submitting reports to Rosstat. In addition, now there is a lot of opportunities to prevent violation of the deadlines, since the statistics authorities send all the documents themselves, and also attach instructions for their correct execution.

Do not commit violations, this will avoid unnecessary waste of time and money.

Rosstat, by order of 09.06.2015 No. 263, approved a new form of statistical observation for individual entrepreneurs No. 1-entrepreneur "Information on the activities of an individual entrepreneur for 2015". Let's talk about which of the merchants should submit this type of reporting, what information it should contain and when it should be submitted.

General information about the form

Form No. 1-entrepreneur was introduced for the purpose of continuous statistical monitoring of the activities of small and medium-sized businesses. The previous such survey was conducted in 2011 based on the results of 2010. Comprehensive statistical observations are carried out once every five years (clause 2 of article 5 of the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation ").

Reliable statistics on the current state of small and medium-sized businesses are essential for the development of clear and realistic government policies.

Note that the information provided is based not only on the data submitted to the tax reports, but is based on real facts of entrepreneurship. Therefore, Rosstat guaranteed complete confidentiality of data, protection of information provided by participants in continuous monitoring, the absence of a fiscal nature of observation - the transfer of information to tax and other authorities was excluded.

In the future, the information obtained will be used to form official statistical information on the state of the small and medium-sized business sector in 2015. The results of the continuous observation will be published and available on the official Rosstt website (www.gks.ru).

Form No. 1-Entrepreneur consists of three sections and a title page. Let's consider how they should be arranged.

Title page

Filling out the title page should be straightforward. There are only two points to note.

If the actual address does not coincide with the registration address of the individual entrepreneur, then the address at which the individual entrepreneur is actually located is indicated.

OKPO stands for the All-Russian Classifier of Enterprises and Organizations. Nevertheless, the objects of the OKPO classification are also individual entrepreneurs. Information about the codes can be found on the regional Rosstat website. Note that in the form No. 1-entrepreneur, in the absence of notification, the OKPO code is not filled in.

General information about the business

Here you should reflect general information about the business: the number of months of work, the place of business, the taxation system, the number of employees.

Let's pay attention only to such an indicator as the number of employees, since in normal tax practice, this headcount calculation is not applied. In this case, we are talking about the following persons:

• employees (4.3) are persons who perform work for hire on the basis of a written contract or oral agreement;
• partners (4.4) are persons participating in business on terms of property or other contribution and performing certain work in this matter;
• helping family members (4.5) are persons who work as helpers in a business owned by a household member or relative. If family members work for wages, then they are considered employees.

The average number (clauses 4.3 - 4.5) is determined as follows: the number of people who worked in each calendar month, including those temporarily absent (sick, who were on leave, etc.), should be added and divided by 12. The number of people is reflected with one decimal place.

Example 1

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Let's calculate how many people, on average, worked for the individual entrepreneur O.A. Petrov in 2015, provided that:

1. employees (monthly): January - 10, February - 11, March - 9, April - 10, May - 15, June - 17, July - 17, August - 15, September - 12, October - 10, November - 10, December - 7;
2. partners - 1 (all year);
3. helping family members - 2 (all year: wife, son).

The average number of employees is 11.9:

((10 + 11 + 9 + 10 + 15 + 17 + 17 + 15 + 12 + 10 + 10 + 7) : 12)

If the business has been operating for an incomplete year, then when calculating the average number of persons working for an individual entrepreneur (pp. 4.3-4.5), it is also divided by 12.

Example 2

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Let's calculate how many people, on average, worked for the individual entrepreneur O.A. Petrov in 2015, provided that:

1. IP activity began in June 2015;
2. employees (monthly): June - 2, July - 5, August - 7, September - 7, October - 5, November - 7, December - 5;
3. helping family members (from the beginning of activity) - 3 (wife, sons).

The average number of employees is 3.2: ((2 + 5 + 7 + 7 + 5 + 7 + 5): 12)

Helping family members - 1.8: (3 × 7: 12)

Key business performance indicators

This section reflects the main indicators of the IP business (whether services are provided, revenue by type of activity, information about fixed assets).

Services

In clause 5, you must answer whether you provided services to the population:

• p. 5.1 - if they provided services to the population;
• page 5.2 - if you were an intermediary for services (did not provide paid services, but only received payments from consumers for a service provided to them by another person). For example: intermediary services for the organization of transportation, the agent's sale of express payment cards for communication services, etc .;
• p. 5.3 - did not provide services.

If the individual entrepreneur was both a manufacturer and an intermediary in the market of paid services to the population, then two marks should be put: on page 5.1 and on page 5.2.

Revenue

Next, you should indicate the proceeds from the sale of goods (works, services) in general for all types of activities performed (p. 6.1), and with a subdivision for each type of activity (p. 6.2, if there are not enough lines, then information on the types of activities is filled in on a separate sheet).

Revenue is shown including VAT, excise taxes and other similar mandatory payments. The revenue indicator depends on the applied taxation system:

Please note that when carrying out trade in stores, it is imperative to indicate the name of the goods sold with the addition of the words "in the store (pavilion, department)" for each group of goods. For example: "retail trade in clothing in a store" (OKVED code - "52.42"), "retail trade in footwear and leather goods in the pavilion" ("52.43"), etc.

In the case of trade in a wide range of goods in a non-specialized store, indicate “retail sale in non-specialized stores mainly of food, beverages and tobacco” (“52.11”) or “other retail sale in non-specialized stores” (“52.12”).

If an individual entrepreneur sells goods of his own production to the population through his trading network or leased retail facilities, then the proceeds from the sale of these goods refer to the type of activity as a result of which they were produced. For example: production of sausages and sales through our own shops / stalls - “production of products from meat and poultry meat” (“15.13”).

Intermediaries carrying out activities in the wholesale trade under commission agreements (orders) or agency agreements show only the amount of the received remuneration.

When carrying out travel agency activities, lines 6.1 and 6.2 reflect either the size of the commission (agency) fee, or the difference between the sale and purchase value of the tourist product.

Example 3

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Let's fill in clause 6 of section 2 of form No. 1-entrepreneur for individual entrepreneur G.I. Astakhov, provided that:

1. taxation regime - STS;
2. p. 213 of section 2.2 of the declaration under the simplified taxation system for 2015 - 5 251 107;
3. revenue by type of activity:
   • RUB 1,710,215 - retail trade in clothing (OKVED code - 52.42). Shop trade;
   • RUB 3 330 892 - wholesale of clothing, except underwear (OKVED code - 51.42.1);
   • RUB 210,000 (agency fee) - activities of agents in the wholesale trade of clothing, including leather clothing, clothing accessories and footwear (OKVED code - 51.16.2).

Fixed assets

This section reflects information on the availability of own fixed assets (p. 7.3 - the value of assets, p. 7.4 - including the cost of creating new fixed assets in 2015).

Fixed assets are assets with a value of at least 40 thousand rubles, which the individual entrepreneur uses in business for a long time (more than 12 months). Land plots and other objects of nature management, young animals and fattening animals, poultry, rabbits, fur-bearing animals, bee families do not belong to fixed assets.

Moreover, we are talking here about all the fixed assets used for entrepreneurial activity, owned by both the individual entrepreneur and his family members. In this case, the objects rented are not taken into account.

The cost of fixed assets is shown at the cost of acquisition, taking into account its changes (as a result of revaluation, completion, expansion, modernization, retrofitting, reconstruction, partial liquidation, disposal) without deducting depreciation at the end of 2015.

Governmental support

This section reflects information on the support received under the state (municipal) program in 2015. We are talking here about the following support for entrepreneurship: financial, property, information, consulting, training (clauses 8.2-8.6).

If a merchant did not receive state support, then an answer must be given to the question: does he know about the implemented programs of state (municipal) support for small businesses (clauses 8.7 - 8.9).

In conclusion, we note that the new statistical reporting form must be filled out by all businessmen, and the deadline for its submission is April 1, 2016.

For your information

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There are businessmen who have never submitted statistical reports to Rosstat. This is due to the fact that statistical bodies conduct selective statistical studies in relation to individual entrepreneurs. Therefore, only the merchants who received the corresponding request had to report. But even if the businessman did not comply with this requirement and violated the time frame within which it was necessary to comply with the order of officials, a fine for such a violation can be avoided if more than two months have passed since the violation. The thing is that this type of offense is not lasting (part 1 of article 4.5 of the Administrative Code of the Russian Federation).

Thus, if the inspectors find, for example in July, that the businessman has not submitted information in the form No. 1-entrepreneur, then they have no right to fine him, since the two-month period will have already been missed. If two months do not pass from the moment of violation, then the merchant may be fined in the amount of 300 rubles or more. up to RUB 500 (Article 19.7 of the Code of Administrative Offenses of the Russian Federation).

Form 1 - entrepreneur for 2015 - statistical reporting, mandatory for all entrepreneurs without exception. How should it be filled out, in what time frame and in what way should it be presented?

Who submits form 1 to statistics and when - entrepreneur

Once every five years, Rosstat conducts continuous monitoring of small and medium-sized businesses (clause 2 of article 5 of the Federal Law of July 24, 2007 No.? 209-FZ). And in 2016 it was time for another observation.

That is why Form 1 - Entrepreneur for 2015 must be submitted to the territorial statistics office by all individual entrepreneurs. It does not matter what kind of activity they are engaged in and what taxation regime they apply.

You need to fill out the form approved by order of Rosstat dated June 9, 2015 No.? 263, and submit it by April 1, 2016.

If the report is submitted later than the deadline, the entrepreneur may be fined from 10,000 to 20,000 rubles. (clause 1 of article 13.19, article 2.4 of the Code of Administrative Offenses of the Russian Federation). The same fine is imposed for inaccurate data in the report.

What are the ways to submit Form 1 to statistics - entrepreneur

Form 1 - an entrepreneur can be submitted:

• in paper form (with a personal visit to the territorial statistics office or by mail);

• electronically (via the Internet).

Paper form No. 1-entrepreneur must be sent to the entrepreneur by mail from Rosstat. But you can not wait for the form, but download it on our website. Form 1 entrepreneur download

Sending a report by mail, you will have to spend money on a valuable letter with a list of attachments, in which you can indicate which documents are sent.

It is most convenient to submit Form No. 1-Entrepreneur for 2015 in electronic form. Moreover, this can be done not only through a specialized telecom operator, but through the Rosstat website gks.ru. True, you need an electronic signature certificate.

How to fill in form 1 - entrepreneur

To fill out the form No. 1-entrepreneur, you need to answer the questions. For example, whether the activity was carried out and at what address, whether the entrepreneur worked for hire, what taxation system he used, whether he received assistance from the state, whether he provided paid services to the population.

Some indicators to be indicated require additional calculations.

Average number of employees

In Form 1 - the entrepreneur finds out how many people, on average, participated in the business. Here we are talking about the individual entrepreneur himself, his partners, hired personnel and family members working for free.

Please note: the average number of employees was determined according to the rules given in the order of Rosstat dated October 28, 2013 No.? 428. In the same way, you need to calculate the average number:

• part-time workers;
• workers with whom they work under civil law contracts;
• partners who help you in business;
• family members who help for free.

First, determine the average indicators for each month. And then add up the indicators for all months and divide by 12.

The average number is calculated by the formula:

Round the result to one decimal place.

Revenues from sales

Proceeds from the sale of goods, works and services for 2015 must be indicated including VAT and excise taxes: the total amount and by type of activity.

An individual entrepreneur on the simplified tax system will take income from the Book of Income and Expenses under the "simplified" scheme, a businessman on the patent system - from the Book of Income of an Entrepreneur on a Patent (approved by order of the Ministry of Finance of Russia dated October 22, 2012 No.? 135n). When working on a common system, you need to look at the Book of Records of Income, Expenses and Business Transactions (approved by order of the Ministry of Finance and the Ministry of Taxes and Duties of Russia dated August 13, 2002, No. 86n / BG-3-04 / 430). And upon payment of a single agricultural tax - the Book of Recording of Incomes and Expenses of Individual Entrepreneurs for Unified Agricultural Benefits (approved by order of the Ministry of Finance of Russia dated December 11, 2006 No.? 169n). Entrepreneurs on UTII, who do not keep records of real incomes, will be forced to calculate incomes according to the data of primary documents.

Indicators need to be rounded to thousands of rubles with one decimal place.

Fixed asset value

The report must indicate the value of own fixed assets as of December 31, 2015 (leased assets are not taken into account). Officials are interested in the initial value of fixed assets, not the residual, as well as the value of the property that was acquired in 2015.

Round both figures to the nearest thousand.