Legislative framework of the Russian Federation. Statistical reporting Sample form 1 enterprise

Many companies included in Rosstat’s special sample will have to report on Form 1-enterprise of the federal statistical surveillance for 2017. Please note: New instructions for completing the form have been introduced. Banks, financial and insurance companies, and also budgetary institutions. This article describes the procedure for filling out this report, as well as the 1-enterprise form, which can be downloaded.

Statistical reporting form No. 1-enterprise, which is called “Basic information about the activities of the organization,” was approved by Rosstat order No. 541 dated August 21, 2017, as amended on December 12, 2017. By Order of Rosstat dated January 30, 2018 N 39, new instructions for filling out the form were introduced. The federal statistical observation form is annual and contains all the basic information about the activities of Russian enterprises of all forms of ownership and industries. Sometimes accountants have questions: what kind of Form 1 is this enterprise, who submits it? It is not difficult to deal with these issues. The Rosstat website has a service that allows you to identify respondents to all statistical reports. Only budgetary enterprises, banks and financial institutions, as well as insurance companies are spared the need to submit this report to statistics. Individual entrepreneurs also do not rent it out. Deadline for submitting the report 1-enterprise Form 1 enterprise for 2017 must be sent to the territorial statistics office no later than April 1, 2018. Since this is Saturday, a non-working day, the deadline is moved to April 3, 2018. If the respondent is late with the report, he will be fined. In this regard, it is better not to delay sending the form to Rosstat until the last day, but to do it in advance. Form 1-enterprise: form and its features Form 1-enterprise is updated by the statistics service annually, but in fact, officials did not make any changes to it compared to the reporting for 2016. In addition, the 1-enterprise form approved by Rosstat for 2017 has been supplemented special instructions(instructions) for filling it out. New instructions introduced by Rosstat Order No. 39 dated January 30, 2018 and contains all necessary recommendations on filling out the report. Following her instructions, coping with this task will not be difficult. In addition, Rosstat, by its order dated July 29, 2016 N 374, introduced one-time attachments to Form N 1-enterprise for the 2017 report. They are divided according to the types of activities of organizations. Form 1 enterprise for 2017 has not changed compared to the form for 2016. It consists of 9 sections. They are divided as follows:

• Information about the organization (sections 1–4, and 8–9);
• Data on the organization’s activities and its income and expenses (sections 5–7).

1. date of registration (or re-registration) of the legal entity;
2. date of actual start of business activity.

• fields 502–505 - volumes of products, services and work performed by the legal entity itself,
• fields 505–506 - revenue from processing of customer-supplied raw materials,
• fields 507–511 - revenue from the resale of goods and services of other companies,
• field 512 - revenue from the sale of inventory items that were purchased for own production,
• fields 513–514 - revenue from construction work performed by third parties under subcontracts,
• fields 515–516 - cost of goods produced,
• field 517 - cost of construction installation work, performed for own needs,
• field 518 - cost of products shipped to third parties free of charge,
• field 520 - the cost of agricultural products transferred to separate divisions that are not engaged in agriculture,
• field 519 - cost of produced feed and fertilizers used for own production,
• fields 521–522 - the cost of building materials and structures used in construction work,
• fields 523, 524 - amounts of subsidies from the budget, if any,
• field 525 - the number of months in the reporting year when the company carried out commercial activities.
• field 526 - the amount of customs duty for the reporting year.

Particular attention should be paid to field 657, since the entire section 7 of the form is intended for its decryption. Here is information and the cost of the respondent company's costs for paying for the work and services of third-party organizations. Filling out the rest of the form is not at all difficult, since you need to indicate all the codes for the types of activities of the enterprise, as well as decipher information about separate divisions and the parent organization, if any.

After which you need to sign the form, put a stamp (if provided for by the Charter) and the date the document was completed. Marks and corrections are not allowed. You can submit a report to the territorial statistics office in person, through a representative, or by sending it by mail. Responsibility for errors and delays

By Article 13.19 of the Code of Administrative Offenses of the Russian Federation for failure to provide statistical reporting, the organization will be fined from 10 thousand to 20 thousand rubles. Repeated violation will increase the fine to 50 thousand rubles. The statute of limitations for prosecution under this article is two months. This means that if Rosstat specialists discover the absence of a report later, they will no longer be able to fine the respondent.

Form 1 enterprise for 2017 can be downloaded at PPT.RU (xls format) Download Sample filling download

Everything is reported according to form legal entities, with the exception of micro and small enterprises, commercial banks and insurance companies. Individual entrepreneurs are also exempt from the obligation to submit it.

1-The enterprise is handed over to the territorial bodies of Rosstat. The deadline for submitting reports for 2018 is April 1, 2019. Submission form: paper or electronic.

Form structure

In 2019, report on new form. It was approved by Rosstat Order No. 461 dated July 27, 2018. For instructions on filling out Form 1-Enterprise, please see Order No. 39 of Rosstat dated January 30, 2018. The form itself consists of title page and 9 sections. Sections 1-4, 8 and 9 reveal the main facts about the company's activities in the past year. And reflect data on income and expenses in sections 5, 6 and 7.

Filling procedure

To get started, download the sample form 1-Enterprise. Start filling out with the title page - indicate the full name of the company, postal address, OKUD and OKPO code. There will obviously be no problems with the title page, so let’s take a closer look at filling out the sections.

Section 1. General information about the legal entity

In lines 101 and 102, indicate the corresponding dates - registration and start of business activities. They will not match if you have re-registered. Codes 103-108 are needed for companies formed in the reporting year.

Section 2. Distribution of authorized capital between shareholders (founders)

In line 201, indicate the total amount of the authorized capital. Lines 202-210 reveal the capital structure by categories of its owners. If there is a foreign share in the authorized capital, circle code 211, otherwise - 212.

Section 3. Contributions of foreign legal entities and individuals to the authorized capital by partner countries

Section 3 is completed by those who circled code 211 in section 2. On line 301, indicate the share of capital that belongs to foreign legal entities or individuals. On line 302, disclose information about their nationality.

Section 4. Organizational structure of a legal entity in the reporting year

In line 401, indicate the number of separate divisions, including branches. Subdivisions in other constituent entities of Russia should be indicated separately in line 402. Subsidiaries are indicated on line 403.

Section 5. Information on the production and shipment of goods, works and services

This is an extensive section. On line 501, indicate the company’s annual turnover without VAT and excise taxes. Lines 502-504 display information about goods and services produced by the firm itself. If you processed customer-supplied raw materials, then indicate the revenue on line 505. Line 506 records the revenue from repair work.

For those engaged in the resale of goods, lines 507-511 have been developed. If you did not plan to engage in resale, but by coincidence you sold part of the goods and materials, then enter the amount of revenue in line 512.

For revenue from construction work, line 513 is provided, from scientific and technical work - 514. If you produced products and credited them to fixed assets, then reflect their cost in lines 515 and 516.

Costs for construction and installation work for own needs are reflected on line 517.

There is a line even for those who donated products to individuals and legal entities. The cost of the transferred is reflected in line 518.

Lines 519 and 520 are of interest to agricultural organizations.

The cost of building materials and structures that were used in construction and installation work is reflected in lines 521 and 522.

For recipients of budget subsidies, lines 523 and 524 are provided.

Line 525 indicates the number of months during which you conducted business activities.

Participants in foreign trade activities are required to indicate the amount of customs duties that they must pay for the reporting year in line 526.

Section 6. Costs of production and sale of products

Another large section containing information about your expenses. All costs in form 1-Enterprise are collected in 6 groups:

• code 601-609 - expenses for the purchase of goods for resale;
• code 610-615 - costs for the acquisition of inventories;
• code 616-625 - spending on energy sources, water, fuel;
• code 626 - costs for land reclamation;
• code 633-636 and 646-650 - labor costs;
• code 639-645 - rent;
• code 637-638 — depreciation charges;
• code 651-655 and 670 - taxes and fees, as well as VAT.

There are other more specific lines. The procedure for filling them out is presented in the Order of Rosstat. The resulting line 659 reflects the sum of all expenses.

Section 7. Expenses for payment for services of third parties

The list of services for which you must indicate expenses on the form is presented in lines 701-737.

Section 8. Types of economic activity in the reporting year

In this section, indicate the types economic activity your organization, the number of employees engaged in this activity, and the wage fund for their labor. Also, do not forget to indicate revenue by type of work for the reporting and previous year.

If other companies provided you with workers in accordance with service agreements, then their number is entered in line 803. Line 804 records the number of workers who were already provided by your company.

Section 9. Information about the parent organization and territorially separate divisions

As the name suggests, this section is filled out by organizations with 2 or more separate divisions. Displayed here general information about the types of activities of the parent organization and its specific divisions. Indicate the average number of employees, their wage fund and revenue.

Form 1-Enterprise is not the smallest. It will take a lot of time to fill it out. And if you hand in the paper form in person at the statistics office, you will also waste time in line.

It is much more convenient to generate reports and send them directly to Rosstat through the cloud service Kontur.Accounting. An intuitive interface will speed up filling out the form. A free trial period of 14 days is provided for all newbies.

Not valid Editorial from 26.12.2000

DECREE of the State Statistics Committee of the Russian Federation dated December 26, 2000 N 130 "ON APPROVAL OF INSTRUCTIONS FOR COMPLETING THE FORM OF THE FEDERAL STATE STATISTICAL OBSERVATION ON THE ACTIVITIES OF ENTERPRISES"

INSTRUCTIONS FOR COMPLETING FEDERAL STATE STATISTICAL OBSERVATION FORM N 1-ENTERPRISE "BASIC INFORMATION ABOUT THE ENTERPRISE'S ACTIVITIES"

33. This section provides the main indicators by type of economic activity that the enterprise was engaged in in the reporting year, including all its structural divisions. In this case, line 64 reflects the indicators for the legal entity as a whole, i.e. in total for all types of activities, and on lines 65 - 89 - for each type of activity in accordance with the list given in Appendix No. 1 to this instruction.

Column A indicates the name of the type of activity, column B - its code according to the Classifier of Sectors of the National Economy (OKONH), column D - its code according to the All-Russian Classifier of Types of Economic Activities, Products and Services (OKDP), columns 1 - 4 provide the corresponding indicators for this type of activity. The sum of data on types of activities given in lines 65 - 89 should be equal to the corresponding indicator for the legal entity as a whole (line 64).

Auxiliary activities (activities of management units, logistics and sales departments, transport units that do not provide services to other legal entities and individuals, etc.) are not allocated separately. Data on them are reflected by the main type of activity or distributed proportionally to several types of activities that occupy the largest specific gravity in product release.

34. Column 1 provides data on the average number of employees (including external part-time workers and employees performing work under civil contracts) in total for the legal entity and for each type of activity.

Column 2 provides data on the accrued fund wages. When filling out indicators in columns 1 and 2, you should be guided by paragraphs 76 - 79 of the Instructions for filling out unified forms of federal state statistical observation N N P-1 - P-4, approved by Resolution of the State Statistics Committee of Russia dated January 19, 2000 N 4, additions and amendments to the Instructions , approved by Resolution of the State Statistics Committee of Russia dated December 7, 2000 N 123.

Column 3 provides data on the release of goods and services intended for external sales (individuals and legal entities), included in the fixed assets of this enterprise and released to its employees as wages in actual prices (excluding VAT, excise taxes, sales tax, export duties and customs duties). This column also shows industrial products of its own production, transferred to its non-industrial divisions, and agricultural products - to its non-agricultural divisions. When filling out this column, you should be guided by clauses 12 and 17 of the above Instructions, additions and amendments to the Instructions.

Column 4 reflects investments in new fixed assets for the legal entity as a whole (column 1, line 56 of Section VII) and for each type of activity.

35. Section IX provides data on the head and other territorially separate divisions of a legal entity, indicating their name, location (by postal address).

A geographically separate division is a part of an enterprise located in one place from a spatial point of view, carrying out economic activities at this place or from this place.

All divisions of the enterprise located on the same territory (at the same postal address) belong to one territorially separate division; parts of the enterprise located in different territories are reflected as different territorially separate divisions.

Parts of an enterprise located at different postal addresses at a short distance from each other (for example, within the administrative boundaries of one district) may be reflected as one territorially separate division if their activities are technologically closely related to each other (for example, separate areas same production). Parts of an enterprise located in different administrative territories are considered different territorially separate divisions.

As a rule, the head unit is indicated as a territorially separate unit where the administration of the enterprise is located or whose location corresponds to the registered legal address.

Column A of Section IX indicates the name of the head office (on line 90) and territorially separate divisions (on line 91) and their actual location (postal address); in column B - code according to the All-Russian Classifier of Enterprises and Organizations (OKPO) (if a territorially separate division does not have its own OKPO code, then this position is not filled in); in column D - territory code according to the All-Russian Classifier of Objects of Administrative Territorial Division (OKATO) in accordance with the location of the unit; in column D - the name of the main type of activity of the head office and each territorially separate division, and in columns E and I - the code of the main type of activity for OKONH and OKDP, - in accordance with Appendix No. 1.

If a territorially separate division has an OKATO code, then column D is filled in by the enterprise itself, otherwise - by the authorities state statistics.

Columns 1 - 4 indicate information, respectively, on the average number of employees, the accrued wage fund, the production of goods and services intended for external sales, and investments in fixed capital for all types of activities of this division.

If products (or part thereof) produced by a territorially separate division are sent for industrial consumption to another territorially separate division of a given legal entity, then such products are not reflected in column 3. The exception is industrial products of own production, transferred to its non-industrial divisions, and agricultural products of own production, transferred to its non-agricultural divisions, which are reflected in column 3.

The number of units listed on lines 90 and 91 must be equal to the data indicated in line 25, column 1.

36. The data in Section X is provided by a legal entity in total for all its territorially separate divisions, except for territorially separate divisions located on the territory of other constituent entities of the Russian Federation. Geographically separate divisions located on the territory of other constituent entities of the Russian Federation submit data from Section X to the statistical authorities at their location.

The free lines of section X provide information on production, shipment and balances for:

Each type of industrial product produced by this legal entity (in this case, the name of the industrial product is indicated in column A, code 120 is entered in column B - if the product is produced from its own and customer-supplied raw materials, and / or code 125 - only from its own raw materials, and then columns B, D, E, 1 - 8 are filled in. If all products are made from raw materials supplied by customers, then zeros are entered on line 125);

Each type of goods sold in retail trade, including catering(in this case, the name of the goods is indicated in column A, code 130 is entered in column B, and then columns C, D, E, 5 - 8 are filled in);

Each type sold in wholesale trade goods (in this case, the name of the goods is indicated in column A, code 140 is entered in column B, and then columns C, D, E, 5 - 8 are filled in). Wholesale sales refers to the resale of goods purchased externally to legal entities and individuals for professional use (further processing or sale). Own-produced goods shipped to other legal entities and individuals for professional use (further processing or sale) are not shown in this line.

The list of goods, information about which must be provided on page 130, is given in Appendix No. 2.

The list of goods, information about which must be provided on page 140, is given in Appendix No. 3.

37. When filling out the data in Section X on specific types of industrial products produced by a legal entity, you should be guided by the following.

The list (nomenclature) of types of products for which data must be provided is reported by state statistics bodies.

If the enterprise produces types of products that are not listed in the reported nomenclature, data on them must also be given in Section X with a clear indication of the name of the type of product produced.

Column B indicates the unit of measurement of the product, which contains the data in columns 1 - 5, 7 and 8.

By type of product accounted for in monetary terms (for example, medicines, furniture, etc.), data are given in actual prices of the corresponding years (excluding VAT and excise tax).

The data on the production of specific types of industrial products in columns 1 and 2 includes industrial products produced by a legal entity (regardless of the type of main activity) both from its own raw materials and materials, and from unpaid raw materials and materials of the customer, intended for supply to its own capital construction and their non-industrial farms, issued to their employees as wages, as well as spent on their own industrial and production needs, i.e. gross output. For example, a metallurgical plant must show the entire output of pig iron, including pig iron used at this plant for the production of steel; weaving and spinning factory - all produced yarn, including that which went for further processing in the weaving shop of this factory.

As an exception for certain types of products, if provided for in the nomenclature, established by the authorities state statistics, data are provided for commodity output, i.e. without products spent by the manufacturer for its own industrial production needs.

Columns 3 and 4 provide data on the volumes of products produced by the legal entity during the reporting year, which in the same year were used by it for further processing as raw materials, materials, components or directed to other industrial production needs of this legal entity (except for products included in the fixed assets of this legal entity). Thus, the data in columns 3 and 4 should not exceed the data in columns 1 and 2, respectively.

Columns 5 and 6 provide data in physical and monetary terms on products of own production, actually shipped (transferred) in the reporting period to the party, included in its own fixed assets, and also issued to its employees as wages.

The valuation of specific types of products shipped externally (column 6) is carried out in actual sales prices (excluding VAT, excise taxes, sales tax, export duties and customs duties). In the case where only ex-wagon prices at the destination station are applied to a specific type of product, the cost of transporting the product from the departure station to the destination station is excluded from its valuation. If only ex-factory prices are applied to a specific type of product, then the cost volume is assessed using these prices.

Products sold under an exchange agreement (barter), transferred to consumers free of charge or provided to their employees as payment, and also intended to be included in their own fixed assets, when included in column 6, are valued at the average selling price of the same or similar products.

Products made from customer-supplied raw materials are included in data on the shipment of goods at the cost of services for processing such raw materials, i.e. excluding the cost of the customer's processed raw materials.

Products supplied for export are included in column 6 at contract prices, from which value added tax, excise tax, sales tax, export duty, customs duties and transportation costs from the departure station to the point of export, and are converted into rubles at the rate established by the Central Bank of the Russian Federation at the time of shipment.

Columns 7 and 8 for each specific type of product reflect the balances finished products own production in kind, incl. produced from customer-supplied raw materials located in finished product warehouses or other storage places, respectively, at the end of the reporting and previous year.

Appendix "Build" to form N 1-enterprise. Construction and design and survey activities

38. Information according to the Appendix “Stroy” to the Federal State Statistical Observation Form No. 1-enterprise is provided by legal entities carrying out work under construction contracts concluded with customers, as well as design and engineering survey work for construction.

This application is presented by general construction and specialized organizations, including repair and construction organizations, trusts (administrations) of mechanization and house-building plants, commissioning organizations, drilling organizations carrying out deep exploratory drilling and other work related to the construction of exploratory wells from oil and gas, as well as construction production wells for oil, gas and thermal waters, constructed through investments in fixed capital, design and survey organizations, etc. Multidisciplinary industrial, transport and other organizations performing contracting and design and survey work under construction contracts with customers also fill out the application "Build."

Construction and installation work performed in an economic way is not reflected in the "Build" application.

From line 30 of section V of form N 1-enterprise on line 150 of the “Stroy” appendix, data is highlighted on work performed on its own (including its own construction by a contractor construction organization) under construction contracts concluded with customers. This line reflects the cost of contract work, which includes the cost of construction and installation work (new construction, reconstruction, expansion, technical re-equipment, etc.), work on major and current repairs, as well as commissioning, hydraulic pumping, drilling and blasting, stripping, cultural and technical, construction and restoration work, work on the manufacture of non-standardized and boiler-auxiliary equipment (without the cost of factory-made units and parts), work on pre-installation inspection of equipment and related repairs performed by construction organizations (without the cost of factory-made units and parts), etc.

Data are given in actual prices without value added tax and other similar taxes and payments.

Line 151 reflects the cost of work performed by the organization on its own for new construction, reconstruction, expansion, and technical re-equipment of existing enterprises.

Line 152 contains data on major repairs of buildings, structures and equipment carried out under construction contracts, including major repairs ordered by the population at their expense. This line also reflects the cost of major repairs of its own buildings and structures, carried out by the contracting construction organization at its own expense.

Line 153 separates out from line 152 major repairs of buildings and structures for production and non-production purposes. Major repairs of buildings and structures include work on the restoration or replacement of individual parts of buildings (structures) or entire structures, parts and engineering - technical equipment due to their physical wear and destruction into more durable and economical ones, improving their performance characteristics.

Line 154 from line 153 allocates major repairs of residential buildings.

Line 155 reflects data on the current repairs of buildings, structures and equipment performed by the organization on its own in accordance with concluded construction contracts, including work on the current repair of apartments on orders from the population.

Line 156 from line 155 identifies the current repair of buildings and structures, which includes work on the systematic and timely protection of parts of buildings and structures from premature wear, by carrying out preventive measures and eliminating minor damage and malfunctions.

Line 157 reflects work on the repair and construction of dwellings (apartments) and other buildings according to orders from the population. These works include renovation of apartments, construction and repair of houses, garden houses, individual garages and other buildings, reassembly of log and cobblestone houses and log cabins, dismantling and reassembling of houses in a new location, assembly of standard houses and other buildings, work on improvement of residential fund (wiring and repair of electrical, water supply, sewer, heat and gas networks, installation of appropriate equipment on the territory of the household and in the house), etc. The cost of materials sold to the population (customers), and the cost of repair and construction work carried out by the customers themselves using these materials are not subject to inclusion in the completed scope of contract work.

Line 158 from line 157 identifies work on the repair of dwellings (apartments) and other buildings according to orders from the population.

The following are not included in the cost of work performed under construction contracts (including the cost of major and current repairs):

The cost of installation and dismantling of construction machinery and mechanisms, while the work of constructing and dismantling tracks for tower cranes is included in the cost of contract work;

The cost of work to eliminate defects and alterations of poorly performed construction, installation and other works;

The cost of installed and repaired equipment, as well as the cost of parts purchased or manufactured at the construction site to complete the equipment;

Products and services of auxiliary production and service facilities of a contracting construction organization;

The cost of parts, blocks, structures and building materials delivered or prepared at the construction site that have not yet been put into operation;

Advance transfers from customers.

Line 159 reflects the volume of design and survey work performed on our own, both for completed and unfinished projects, surveys, etc. in the reporting year.

Line 160 shows the cost of materials received from the customer, accounted for on off-balance sheet account 003, used in the performance of work under construction contracts in the reporting period, but not reflected in the certificate of the cost of work performed in the reporting period in Form N KS-3, signed customer and contractor.

With the entry into force of this instruction, the previously existing Instructions for filling out the federal state statistical observation form N 1-enterprise “Basic information about the activities of the enterprise”, approved by Resolution of the State Statistics Committee of Russia dated December 8, 1998 N 124, are cancelled.

Enterprise Statistics Department
and structural surveys

No later than 04/01/2019, organizations (except for small businesses, budgetary organizations, banks, insurance and other financial and credit organizations) must submit to their territorial body of Rosstat “Basic information on the organization’s activities for 2018” in form 1-enterprise. We will tell you how to fill out 1-enterprise statistics in our consultation.

Instructions for filling out form 1-enterprise

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

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

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

Form No. 1-enterprise consists of 9 sections:

For form 1-enterprise, instructions for filling out in more detail have been approved

What is Form 1-enterprise

Form 1-enterprise (basic information about the activities of the organization) in the current version was approved by Rosstat order No. 461 on July 27, 2018. This normative act canceled the force of Rosstat order No. 541 dated August 21, 2017, which introduced the form in the previous edition.

Who submits the document

Who submits Form 1-enterprise? The report under consideration is sent to Rosstat by all legal entities, except:

1. Small businesses.
   That is, companies:
   • meeting the criteria from Art. 4 of the Law “On the Development of SMEs” dated July 24, 2007 No. 209-FZ (for example, in terms of staff size - no more than 100 people);
   • with revenue of no more than 800 million rubles. per year (Resolution of the Government of Russia dated April 4, 2016 No. 265).

1. Organizations of the budget system.
2. Credit, financial and insurance organizations.

Moreover, if an economic entity is non-profit organization, Form 1-enterprise must be submitted to the statistical authorities only if it produces goods or services for sale (to individuals or legal entities). Organizations in respect of which bankruptcy proceedings have been initiated also submit a form until they are registered in the Unified State Register of Legal Entities as existing business entities.

The deadline for submitting the form is April 1 of the year following the reporting year. Delay entails a fine under Art. 13.19 Code of Administrative Offenses of the Russian Federation up to 70 thousand rubles. to a legal entity. But if you are not too late in submitting the report, there is a small chance of avoiding a fine (Rosstat letter dated January 14, 2016 No. 03-03-1/1-SMI).

Information in form 1-enterprise is reflected for the entire legal entity as a whole (both for the parent organization and for divisions).

Organizations that did not carry out economic activity during the year, submit the form only for sections 1, 2, 3 and 4.

Let's look at what sections there are in principle and what are the nuances of filling out the 1-enterprise statistics form.

Form 1-enterprise (basic information about the organization’s activities): document structure

The form of the report in question is presented:

1. Title page.
2. Section 1, which provides general information about the organization, including how it was formed or reorganized in terms of participation in mergers and business divisions.
3. Section 2, which reflects information about the ownership of the authorized capital (shares) by certain persons.
4. Section 3, which separately provides data on the participation of foreign persons in the authorized capital of the organization.
5. Section 4, which reflects organizational structure companies in the context of quantity:
   • divisions (in general and located in other constituent entities of the Russian Federation);
   • subsidiaries.

1. Section 5, which reflects data on the enterprise’s revenue generated in various areas of activity.
2. Section 6, which records the enterprise’s expenses for various items.
3. Section 7, which reflects the costs associated with ordering certain services from third-party business entities.
4. Section 8, which reflects the types of activities of the company. For each of them it is indicated:
   • average number of employees;
   • wage fund;
   • revenue for the reporting year;
   • revenue for the previous year.

1. Section 9, in which the economic indicators reflected in Section 9 are presented separately for the parent organization and separate divisions.

All data, unless otherwise provided by the structure of the form, is indicated for the reporting year.

Filling out the form has quite a few nuances. Let's look at them.

Instructions for filling out the report: what to pay attention to

When filling out Form 1-enterprise, you should keep in mind that:

Don't know your rights?

1. The data reflected in the form for the year preceding the reporting year (for example, in section 8 - for revenue) must match those shown in the report for that year.
   If there are discrepancies, written explanations must be submitted to Rosstat.

1. Line 401 of Section 4 reflects the figure corresponding to the sum of the number of separate divisions increased by 1, that is, the parent organization is also taken into account. If there are no separate divisions in the company, then the number 1 is entered.
2. The information in sections 5-8 is reflected for the legal entity as a whole for all types of activities.
3. The types of activities reflected in sections 8 and 9 are determined in accordance with the list in Appendix 1 to the instructions for filling out the form, approved by Rosstat Order No. 39 dated January 30, 2018.

Indicators in form 1-enterprise can be determined taking into account data from other forms of statistical reporting. Let's look at them.

What to look for in other reports for Rosstat

So, when filling out the form in question, you should take into account that:

1. Line 671 contains data similar to what is reflected in field 01 in column 1 of form P-2 (invest).
2. Columns 1-3 of sections 8 and 9 reflect data taking into account indicators from reports P-1 and P-4. Since the indicators are monthly, they must be summed up for the entire reporting year to compare them with the form in question.

We are talking about data:

1. About the average size of the organization's staff (line 801, column 1).
   It must correspond to the indicators on line 01 in column 01 of form P-4.

1. The size of the wage fund (line 801, column 2).
   Must correspond to the value recorded on line 01 in column 7 of form P-4.

1. Revenue (line 801, column 3).
   Must correspond to the sum of indicators on lines 01 and 02 of form P-1.
   A similar algorithm is used to determine the data reflected in Section 9.

1. Shipped goods and services (line 502 in section 5).
   Must correspond to the indicator reflected in line 21 in column 1 of form P-1.

If any data in the 1-enterprise report is corrected, the corresponding changes must be made to the other specified reporting forms to Rosstat, and vice versa (letter from the Rosstat representative office Perm region dated March 13, 2018 No. VP-27-204/625-DR).

Indicators in form 1-enterprise must in some cases be compared with information on financial statements. Let's look at them.

What to look for in financial statements when filling out the form

We are talking about indicators such as:

1. Sum:
   • proceeds from the sale of goods and services of own production (line 502 of section 5);
   • proceeds from the sale of goods originally purchased for resale (line 507 of section 5);
   • the cost of construction work contracted out to third parties (line 513 of section 5);
   • the cost of scientific developments contracted out to third parties (line 514 of section 5).

   The sum of the indicated values ​​should not differ by more than 5% (up or down) from the indicator on line 2110 in column 3 of the profit and loss statement.

2. The amount of the authorized capital (line 201 of section 2).
   It must correspond to the indicator on line 1310 in column 3 of the balance sheet.

If there is a discrepancy in information between statistical and financial statements, Rosstat may recognize the first as unreliable and fine the company, as in the case of failure to submit reports, under Art. 13.19 Code of Administrative Offenses of the Russian Federation.

Note that when comparing data on Form 1-enterprise, other forms of reporting to Rosstat and financial statements, all methodologically comparable indicators should be considered (Permstat letter No. VP-27-204/625-DR).

The report can be submitted to Rosstat in paper or electronic form(using digital signature).

We have selected excellent electronic reporting services for you!

Full instructions for filling out form 1-enterprise are given in Rosstat order No. 39 dated January 30, 2018.

A report in Form 1-enterprise is submitted to Rosstat by all legal entities, except small enterprises, budget organizations, insurance and financial institutions. Indicators on this form are compared with other reports for Rosstat and financial statements.