Thus, this line reflects the indicated payments recorded on the Debit of expense accounts 20, 23, (25, 26), 29, 44 in correspondence with the corresponding sub-accounts of the Credit of accounts 76, 69 (for 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 the accrued voluntary insurance payments made in accordance with the legislation of the Russian Federation and accounted for in the accounts of production costs: insurance of property used in the implementation of activities aimed at generating income; liability insurance for causing harm; risk insurance; contracts of non-state pension provision in favor of employees, as well as other types of voluntary insurance produced in accordance with the legislation of the Russian Federation.
This line does not reflect voluntary medical and other insurance payments made at the expense of profits and other targeted income of the organization.
Thus, this line reflects the indicated payments recorded on the Debit of expense accounts 20, 23, (25, 26), 29, 44 in correspondence with the corresponding sub-accounts of the Credit of account 76 (for the totality of all possible correspondences of accounts from this group).
49. Line 649 shows accrued hospitality expenses of the organization for the reception and servicing of 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 (Board) and members of the audit 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, attendance at cultural and entertainment events, cultural program, payment for the services of translators who are not on the staff of the organization, that is, expenses taken into account on the Debit of accounts 20, 23, (25, 26), 29, 44 in correspondence with Credit of account 71.
50. Line 650 takes into account expenses for business trips related to production activities: daily allowance, 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 in line 720), that is, expenses recorded on the Debit of expense 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 shall reflect 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 objects of wildlife and for the use of objects of aquatic biological resources, payments for maximum allowable emissions, discharges, levels of harmful effects, waste disposal limits, state duty for issuing licenses and other).
From line 651, the following are distinguished: line 652 - mineral extraction tax, line 653 - land tax, line 654 - water tax, line 655 - transport tax.
This line does not reflect taxes accrued on the basis of the financial results of the organization's activities (profit tax, gambling tax, unified tax on imputed income, unified agricultural tax, tax paid in connection with the application of the simplified taxation system).
This line also does not reflect: insurance premiums to the PFR, FSS, FFOMS, the amount of VAT, excises, customs and export duties, the amount of payments for excess emissions of pollutants into the environment, the amount of payments paid under the terms of restructuring debts to the budget and extrabudgetary funds , as well as the amounts of taxes accrued to the budgets of various levels in the event that such taxes were previously included by the taxpayer in 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 charged on the Debit of accounting accounts of expenses 20 (23, 25, 26, 29, 44) in correspondence with the Credit of the corresponding sub-accounts of account 68 (on the basis of all possible correspondences of accounts of this group ).
52. Line 656 reflects the amount of payment under the contract for the sale of forest plantations for the volume of harvested timber, taken into account in the costs of production of goods (works, services), that is, the amount recorded on the Debit of accounting accounts of costs 20 (23, 25, 26, 29).
53. Line 657 reflects the costs of paying for works and services of third-party organizations and individual entrepreneurs, which are included in the costs of manufacturing 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 works and services performed and rendered 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 sub-accounts of accounts 60, 76 (on the basis of all possible correspondence of accounts from this group).
This line also reflects the amounts of non-refundable VAT for the work and services paid for by this enterprise, performed and rendered by third parties. This line does not reflect the services of third-party organizations included in transportation and procurement costs accounted for 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 allocated.
54. On line 658, expenses incurred directly by the organization itself, without involving outside organizations, are shown, associated with the production and sale of products (goods, works, services), but by their nature not directly related to any of those listed in lines 601, , , . . .
In addition to tax reporting, legislative acts provide for the obligation of an economic entity to 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. It is submitted to statistics after it is accepted by the 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
| Form name | Who is submitting? | Submission deadline |
| monthly | ||
| Information about fuel reserves (4-reserves) 0607019 | OOO | Until the 2nd day of the month after the reporting month. On April 1st, May 1st and June 1st is not issued |
| Information on the production of products by an individual entrepreneur (1-IP (month)) 0610001 | IP | |
| Information on the production and shipment of goods and services (P-1) 0610013 | OOO | On the 4th business day after the reporting month |
| Information about the production of military (defense) products ( Appendix 2 to form No. P-1) 0610054 | OOO | On the 4th business day after the reporting month |
| OOO | On the 4th working day after the reporting month - if the average number of employees is more than 15 people | |
| 1-producer prices) 0616007 | LLC, IP | On the 22nd day of the reporting month |
| Information about the production of products by a small enterprise (PM-prom) 0610010 | LLC, IP | On the 4th business day after the reporting month |
| Information on average prices for grain purchased by industrial organizations for the main production ( 2-purchase prices (grain)) 0616021 | OOO | Until the 15th day of the month after the reporting month. |
| Information about the purchase prices of certain types of goods ( 2-purchase prices) 0616008 | OOO | Until the 18th day of the month after the reporting month. |
| Information on producer prices for mineral fertilizers ( 1-producer prices (fertilizers)) 0616022 | OOO | On the 22nd day of the reporting month |
| Survey of business activity of organizations of mining, manufacturing, production and distribution of electricity, gas and water (1-DAP) 0610019 | OOO | By the 10th of the reporting month |
| Information about the production and supply of military (defense) products (1-PO) 0610053 | OOO | Until the 5th day of the month after the reporting month. |
| Information about the remains of explosive materials for industrial use (1-VM (urgent)) 0607033 | OOO | |
| Information about the production, shipment and residues of explosive materials for industrial use (1-PS (urgent)) 0610033 | OOO | On the 5th day after the reporting month |
| Quarterly | ||
| Basic information about the activities of the organization (P-5 (m) ) 0610016 | OOO | By the 30th day of the month following the reporting quarter |
| Information on the costs of production and sale of products (goods, works, services) (5-Z) 0608014 | OOO | By the 30th day of the month following the reporting quarter. It is necessary to draw up a form for 3 months, half a year, nine months |
| Information on the main performance indicators of a small enterprise (PM) 0601013 | OOO | Until the 29th day of the month following the reporting quarter |
| Information about activities for the publication of book products (1-I) 0609503 | OOO | Until the 5th day of the month after the quarter of the report |
| Information about the activities of the insurer (1-SK) 0608012 | OOO | 35 days after the reporting quarter |
| Questionnaire for a survey of the transportation activities of entrepreneurs - owners of trucks (No. 1-IP (truck)) 0615069 | IP | The specific deadline is determined by Rosstat |
| Information on the volume of paid services to the population by type (P (services)) 0609707 | OOO | On the 15th working day after the quarter of the report - if the average number of employees is less than 15 people |
| Survey of business activity in the service sector (1-YES (services)) 0609708 | OOO | On the 15th day of the second month of the reporting quarter |
| Survey of business activity of small enterprises in mining, manufacturing, production and distribution of electricity, gas and water (DAP-PM) 0610017 | OOO | By the 10th day of the final month in the reporting quarter |
| Information about the production, shipment and prices of medicines (2-LEK (prom)) 0610032 | OOO | |
| Information on the release and shipment of medical devices (medical equipment and medical devices) (1-medical products) 0610082 | LLC, IP | On the 20th day after the quarter of the report |
| Information on the production and shipment of products of folk art crafts by a small enterprise (P-NHP-M) 0610099 | OOO | Until the 15th day after the quarter of the report |
| Information on the shipment of goods, works and services related to nanotechnology (1-NANO) 0610012 | OOO | |
| Information about the production of rocket and space technology (1-RKT) 0610100 | OOO | By the 30th day after the quarter of the report |
| LLC, IP | By the 30th day after the quarter of the report | |
| semi-annual | ||
| Information on activities for the publication of periodical print media (1-I (media)) 0609516 | OOO | Until January 15 and July 15 for the past six months |
| annual | ||
| Basic information about the activities of the organization (1-enterprise) 0601009 | OOO | |
| Information on the main performance indicators of a micro-enterprise (MP (micro)) 0601016 | OOO | Until February 5 after the end of the reporting year |
| Information on the production of products by a micro-enterprise (MP (micro)-nature) 0601024 | OOO | |
| Information on the use of intellectual property (4-NT (list)) 0604013 | OOO | Until January 25 after the end of the reporting year |
| Information on the use of fuel and energy resources (4-TER) 0610068 | OOO | Until February 16 after the end of the reporting year |
| Information on the use of information and communication technologies and the production of computer equipment, software and the provision of services in these areas (3-inform) 0604018 | OOO | Until March 25 after the end of the reporting year |
| Information about the activities of a socially oriented non-profit organization (1-SONKO) 0608028 | OOO | By April 1 after the end of the reporting year |
| Information on the activities of the self-regulatory organization of auditors (3-audit) 0609712 | OOO | By April 1 after the end of the reporting year |
| Information on the volume of paid services provided to the population by an individual entrepreneur (No. 1-IP (services)) 0609709 | IP | |
| Information about the activities of an individual entrepreneur (1-IP) 060101 | IP | By March 2 after the end of the reporting year |
| Information about the production of products by a micro-enterprise ( MP (micro)-nature) 0601024 | IP | Until January 25 after the end of the reporting year |
| Information about technological innovations of a small enterprise (2-MP innovation) 0601011 | OOO | Until April 9 after the end of the reporting year - once every two years |
| Information on the volume of paid services to the population (1-services) 0609703 | OOO | |
| Information on producer prices for industrial goods (services) ( 1-producer prices) 0616007 | LLC, IP | Until March 11 after the end of the reporting year |
| Information about the production, shipment of products and the balance of production capacities (1-natura-BM) 0610035 | OOO | |
| Information about the production and shipment of composite materials ( application to the form No. 1-nature-BM) 0610034 | OOO | Until February 10 after the end of the reporting year |
| Information on the production of DOCs and PSF chemicals subject to declaration and control under the Convention (1-XO) 0610086 | OOO | Until January 27 after the end of the reporting year |
| Information on the production and consumption of chemicals of lists 2 and 3, subject to declaration and control under the convention (2-XO) 0610087 | OOO | Until January 25 after the end of the reporting year |
| Information on audit activities (2-audit) 0609711 | LLC, IP | By March 1 after the end of the reporting year |
| Information on stationary social service organizations for the elderly and disabled (adults and children) (3-social security (consolidated)) 0609318 | LLC, IP | Until February 10 after the end of the reporting year |
| Information on the cost and profitability of military (defense) products (1-SR) 0610052 | OOO | By April 1 after the end of the reporting year |
| Information on the catch of fish, the extraction of other aquatic biological resources and the seizure of objects of commercial aquaculture (commercial fish farming) (1-P (fish)) 0610075 | LLC, IP | Until February 15 after the end of the reporting year |
| Information on the current market value of mineral reserves (1-RSPI) 0609062 | LLC, IP | By April 1 after the end of the reporting year |
There is also a separate liability for failure to submit or violation of the deadline for submission of financial statements to Rosstat:
- the legal entity faces a fine of 3000.00 - 5000.00 rubles.
- the director will pay for this violation 300.00 -500.00 rubles.
- entrepreneurs can be held liable 100.00 - 300.00 rubles.
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 body 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 whole organization, that is, on all branches and other structural divisions, regardless of their location (paragraph 2 of the Instructions for filling out the form).
Form No. 1-enterprise consists of 9 sections:
| Partition 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 a legal entity in the reporting year |
| 5 | Information on the production and shipment of goods, works and services |
| 6 | Expenses for the 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 subdivisions |
For form 1-enterprise, the instructions for filling out in a more detailed form are approved
According to the form 1-enterprise of the federal statistical observation for 2017, many companies that fall into the special sample of Rosstat will have to report. Please note: new instructions for filling out the form have been introduced. Banks, financial and insurance companies, as well as budgetary institutions should not submit this report. This article describes how to fill 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", approved by order of Rosstat dated 08.21.2017 N 541 as amended on 12.12.2017. Rosstat Order No. 39 dated January 30, 2018 put into effect new guidelines for filling out the form. The form of federal statistical observation 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 enterprise is it, who rents it? It is easy to deal with these questions. The Rosstat website has a service that allows you to identify the respondents of all statistical reports. Only state-owned enterprises, banks and financial institutions, as well as insurance companies have been spared the need to submit this report to statistics. Individual entrepreneurs also do not rent it. Deadline for submitting the report 1-enterprise Form 1 enterprise for 2017 must be sent to the territorial body of statistics no later than April 1, 2018. Since this is a Saturday, 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 postpone 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, however, in fact, officials did not make any changes in comparison with the reporting for 2016. In addition, the form 1-enterprise for 2017 approved by Rosstat was supplemented with special instructions (instructions) for filling it out. The new instruction was introduced by Rosstat Order No. 39 dated January 30, 2018 and contains all the necessary recommendations for filling out the report. Following her instructions, it will not be difficult to cope with this task. In addition, Rosstat, by its order of July 29, 2016 N 374, introduced one-time annexes to the form N 1-enterprise for the report for 2017. They are divided according to the types of activities of organizations. The form 1 enterprise for 2017 has not changed compared to the form for 2016. It consists of 9 sections. They are subdivided as follows:
- Organization data (sections 1–4, and 8–9);
- Data on the activities of the organization and its income and expenses (sections 5–7).
- date of registration (or re-registration) of the legal entity;
- date of actual commencement of business activity.
- fields 502–505 - volumes of products, services and works produced by the legal entity itself,
- fields 505–506 - proceeds from the processing of raw materials supplied by the customer,
- fields 507–511 - proceeds from the resale of goods and services of other firms,
- field 512 - proceeds from the sale of inventory items that were purchased for own production,
- fields 513–514 - proceeds from construction work performed by third parties under subcontracts,
- fields 515–516 - cost of goods produced,
- field 517 - cost of construction and installation works performed for own needs,
- field 518 - the cost of products shipped to third parties free of charge,
- field 520 - the value of agricultural products transferred to separate subdivisions that are not engaged in agriculture,
- field 519 - the cost of produced feed and fertilizer used for own production,
- fields 521–522 - the cost of building materials and structures used in the performance of 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 whole section 7 of the form is intended for its decoding. It provides information and the cost of the cost of the respondent firm to pay for the work and services of third parties. 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 that, you need to sign the form, put a seal (if it is provided for by the Charter) and the date the document was filled out. Blots and corrections are not allowed. You can submit a report to the territorial statistical office in person, through a representative or by sending it by mail. Liability 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 in the amount of 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)
