Instructions for filling out 1 enterprise. Legislative base of the Russian Federation. Terms of statistical reporting for the tourist and hotel business

Not 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 office of Rosstat “Basic information about the activities of the organization for 2018” in form 1-enterprise. We will tell you how to fill in 1-enterprise for statistics in our consultation.

Instructions for completing Form 1-Enterprise

Form 1-enterprise for statistics was approved by the Order of Rosstat dated July 27, 2018 No. 461.

You can download form 1-enterprise (statistics) in Excel format.

Form No. 1-enterprise includes information on the organization as a whole, i.e., for all branches and others structural divisions regardless of their location (paragraph 2 of the Instructions for filling out the form).

Form No. 1-enterprise consists of 9 sections:

For form 1-enterprise, the instructions for filling out in a more detailed form are approved

The list of reporting forms sent to Rosstat for each enterprise or individual entrepreneur is, as a rule, individual. Someone must submit one or several statistical reports in 2018, while someone does not need to submit anything. We will tell you further about how to find out which reports to statistics in 2018 should be submitted, what kind of forms they are and what is the responsibility for not submitting them.

Who should report to Rosstat

Statistical reporting is provided for any business entities, regardless of their type of activity. Large organizations are required to report regularly, often they submit several reporting forms at once. Representatives of small and medium-sized businesses, as well as micro-enterprises, submit statistical reports when they participate in continuous statistical observations every 5 years, and in the period between these they can be included in the Rosstat sample according to various criteria - type of activity, revenue, number, etc. (Decree of the Government of the Russian Federation of February 16, 2008 No. 79).

Reports within the framework of sample studies can be submitted quarterly or monthly, and for micro-enterprises only annual statistical reporting is allowed (paragraph 5 of article 5 of the law of 24.07.2007 No. 209-FZ).

How to find out what forms of statistical reporting you need to report on

Having formed a sample, the territorial bodies of Rosstat are obliged to notify individual entrepreneurs and organizations that fall into it of the need to submit relevant reports, as well as provide forms to fill out. If there was no such notification, individual entrepreneurs and firms can independently find out in what forms they will have to report in 2018.

How to find out in the statistics agency what reports (according to TIN, PSRN or OKPO) need to be submitted in 2018? The easiest and fastest way is to go to the website of Rosstat, on the page ]]> statreg.gks.ru ]]> indicate your status (legal entity, individual entrepreneur, branch, etc.) and enter one of the listed details in the special fields. As a result, the system will generate a list of statistical reporting forms that a person must submit, indicating their name, frequency and deadline for submission. If the list of forms statistical reporting 2018 is empty, there is no need to report to Rosstat in this period. Information on the website is updated monthly.

Also, a company or an individual entrepreneur can apply to the territorial body of Rosstat with an official written request for a reporting list, but this will take much more time (paragraph 2 of the Rosstat letter of 01/22/2018 No. 04-4-04-4/6-cm).

Statistical reporting forms and deadlines for their submission

Statistical forms can be grouped depending on the type of business entity: for example, statistical reporting of individual entrepreneurs, micro-enterprises, medium and small firms, large organizations, there are also forms that all of the listed entities can report on.

Some statistical reporting 2018 may be intended only for certain industries: Agriculture, retail, construction, etc. It is also possible to single out statistical reports submitted by the number and composition of personnel, revenue, output, etc.

Each statistical form has its own deadlines for submission, the violation of which threatens with significant fines (Article 13.19 of the Code of Administrative Offenses of the Russian Federation): 10 - 20 thousand rubles. for officials, and 20-70 thousand rubles. For the company. Responsibility for repeated violation of the deadlines for submitting statistical reports will increase to 30-50 thousand rubles. for responsible officials, and up to 100-150 thousand rubles. for the organization. The same penalties apply when submitting false statistical data.

If there are no indicators for filling out reports, Rosstat must be notified by letter, and it should be written every time the next reporting date(Clause 1 of the letter of Rosstat No. 04-4-04-4/6-cm dated January 22, 2018).

Along with statistical reports, legal entities are required to submit to Rosstat a copy of the annual accounting. Accounting "statistical" reporting (including simplified forms) is submitted no later than 3 months after the end of the reporting year (for 2017, the deadline is 04/02/2018). For violating the deadline, officials can be fined 300-500 rubles, and the company 3-5 thousand rubles. (Article 19.7 of the Code of Administrative Offenses of the Russian Federation).

Submission of statistical reporting in 2018

Please note that for almost any economic industry and type of activity, many reporting statistical forms have been developed. Here we provide tables for the current statistical reporting in 2018, some of them with the deadlines for submission.

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

Form 1-enterprise: who rents

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

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

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

Reporting deadlines

The form with information for 2019 must be sent to the territorial body of statistics before 04/01/2020 inclusive.

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

What Form 1-Enterprise is about

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

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

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

It is convenient to fill out the form using the analysis of accounting accounts with a breakdown by cost items.

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

Appendix to form 1-enterprise

Some of the companies hand over the application to the form 1-enterprise - TZV.

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

The reporting form "1-enterprise" must be annually submitted to the statistical authorities by all legal entities, as well as branches and representative offices acting on behalf of foreign companies. An exemption from this obligation is provided for:

representatives of small businesses;

state and municipal organizations;

banking structures;

insurance companies;

credit institutions.

Report form "1-enterprise"

Reporting data is taken across the enterprise. If a domestic enterprise has separate structures, branch subdivisions, their performance indicators are not highlighted in a separate report. The form is submitted to the statistics authorities once a year. The deadline for submitting the document is April 1 in the year following the reporting interval. For 2018, you need to report to Rosstat no later than 04/01/2019.

The new form "1-enterprise" was introduced into the system of statistical reporting of business entities from the reporting for 2018. The document has been assigned a code according to OKUD 0601009. Its sample is regulated by Rosstat Order No. 461 dated July 27, 2018. Detailed rules for filling out and reporting are prescribed in Rosstat Order No. 39 dated January 30, 2018 (as amended on December 26, 2018).

Form "1-enterprise" (statistics) consists of the following sections:

title page, which indicates the name and address of the company, OKPO code;

section 1, the columns of which reflect the period of operation of the enterprise;

section 2, which fixes the size of the authorized capital and its structure;

section 3 allocates contributions to the authorized capital from foreign participants;

section 4 shows the organizational structure of the firm;

section 5 consists of a table with data on the production of goods, the volume of services provided or the performance of work;

section 6 displays the expenditure part of production activities;

section 7 is intended to allocate the costs of paying for services ordered from third parties;

in section 8 it is necessary to indicate the types of activities of the company;

section 9 provides a description of the head structure and its separate subdivisions.

Filling out the "1-enterprise" form

The document template provides for the reflection of data for reporting year, and some information also indicates the previous annual interval. When checking the correctness of filling out the form, it is necessary to check whether the information from the previous year in the current report coincides with the information from the last year's report. Form "1-enterprise" (you can download the form below) is filled out according to the following rules:

Name of the reporting entity on title page the name is given in full, the abbreviated version of the name is given in parentheses.

The address is entered by reflecting the subject of the Russian Federation, postal code, settlement and street, house number, building, apartment (office, room). The coordinates reflected in the report must correspond to the legal address of the company.

In section 1, you must indicate the date of registration of the legal entity and the actual day of the start of maintenance economic activity(that is, the moment of the start of production or provision of services), the way the company was formed.

Form "1-enterprise" 2019 in section 2 reflects the amount of the authorized capital fixed at the end of the reporting period. The table provides a breakdown of the size of the shares of depositors - different categories of legal entities and individuals. If an enterprise as a contributor has foreign persons, it is necessary to circle the cell with code 211, followed by a breakdown of these amounts in section 3. In the absence of foreign investors, section 3 is not filled out. Section 4 introduces information on the number of separate and subsidiary structures of the enterprise.

The form "1-enterprise", an example of the design of which is presented by us, in the table of section 5 contains the cost characteristics of the company's activities, taking into account the results of the work of its separate structures (all parameters are indicated in thousands of rubles). In this block, it is necessary to show the value of the company's turnover, the cost of work performed and agricultural products produced, building materials. A separate line highlights the amount of subsidies received from the budget for production purposes. Separately reflected the value of export customs duties payable and the number of months when the company actually worked (in the reporting period).

The completed “1-enterprise” form in section 6 will contain a breakdown of production costs - costs for electricity, water, heat, fuel, purchase of real estate, production stocks, semi-finished products, expenses associated with land reclamation. This section should also include labor costs. rent payments, depreciation deductions, sums of insurance deductions, taxes. Remaining value must be included different types assets at the end of the year.

When detailing the cost of services of third-party organizations, it is necessary to indicate the nature of the work performed, their purpose.

Lines of activity are identified using OKVED2 codes with fixation of the number of personnel involved in each line of business, payroll and turnover.

The last section of the report is filled in only by those legal entities, which in section 4 in the column with the number of separate subdivisions indicated their presence.

Apart from tax reporting Legislative acts provide for the obligation of an economic entity to also submit reports to statistics. Which forms to submit are determined by Rosstat independently, and brought to the attention of companies and entrepreneurs. Currently, there is a service where, by TIN, you can see the reporting to statistics in 2018, a list of forms and deadlines.

The rules of law establish the obligation to submit statistical reports to Rosstat. At the same time, which reports need to be submitted depends on the status of the business entity, the type of activity carried out, size, etc.

If the company does not carry out activities, then the obligation to submit reports does not disappear from it. It is still obliged to fill out forms and send them to the statistics. If she does not have indicators, then she must prepare a letter with explanations and submit it to Rosstat.

Reporting to statistics in 2018 is also provided for organizations classified as small businesses and enjoying a preferential tax regime. For these subjects, the list of forms that need to be sent to statistics has been significantly reduced.

Attention! To find out which reports you need to send to the statistical authorities, you need to go to the website of this authority (http://statreg.gks.ru/), enter your either TIN, or PSRN, or.

After that, the "Reporting to statistics on TIN" service will display a list of forms required for delivery, as well as the deadlines by which subjects must send them to the statistical authorities.

Also, organizations should not forget that all of them must also submit financial statements to Rosstat at the end of the year. She surrenders to statistics after being accepted tax authorities, that is, with a mark of acceptance by them.

Attention! Also, statistics periodically conducts selective studies, as a result of which the subjects included in the sample must submit the prescribed forms. Rosstat officially notifies the business entity about this.

Reporting to statistics in 2018 list of forms and deadlines

Separate liability is also provided for failure to submit or violation of the deadline for submission. financial statements to Rosstat:

1. the legal entity faces a fine of 3000.00 - 5000.00 rubles.
2. the director will pay for this violation 300.00 -500.00 rubles.
3. entrepreneurs can be held liable 100.00 - 300.00 rubles.