Stat form 1 enterprise per year. Statistical reporting. Filling out the "1-enterprise" form

It does not work Edition from 26.12.2000

DECISION of the Goskomstat of the Russian Federation of December 26, 2000 N 130 "ON APPROVAL OF THE INSTRUCTIONS FOR FILLING IN THE FORM OF THE FEDERAL STATE STATISTICAL OBSERVATION ON THE ACTIVITIES OF ENTERPRISES"

INSTRUCTIONS FOR FILLING IN THE FORM OF FEDERAL STATE STATISTICAL OBSERVATION N 1-ENTERPRISE "BASIC INFORMATION ABOUT THE ACTIVITIES OF THE ENTERPRISE"

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

In column A, the name of the type of activity is indicated, in column B - its code according to the Classifier of branches of the national economy (OKONKh), in column D - its code according to the All-Russian classifier of types of economic activities, products and services (OKDP), in columns 1 - 4 the corresponding indicators for this type of activity. The sum of the data by type of activity shown in lines 65 - 89 must be equal to the corresponding indicator for the whole legal entity (line 64).

Ancillary activities (activities of management units, departments of material and technical support and sales, transport units that do not provide services to other legal entities and individuals, etc.) are not distinguished separately. Data on them are reflected by the main type of activity or distributed in proportion to several types of activities that occupy the largest share in the output.

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

Column 2 provides data on the accrued payroll. When filling out the indicators of columns 1 and 2, one should be guided by clauses 76 - 79 of the Instructions for filling out unified forms of federal state statistical observation NN P-1 - P-4, approved by the Resolution of the State Statistics Committee of Russia dated 01.19.2000 N 4, additions and changes to the Instruction , approved by the Resolution of the State Statistics Committee of Russia dated 07.12.2000 N 123.

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

Column 4 reflects investments in new fixed assets as a whole for the legal entity (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 subdivisions of a legal entity, indicating their name, location (by postal address).

A geographically separate subdivision 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 subdivisions of the enterprise located on the same territory (at one postal address) belong to one territorially separate subdivision; 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) can be reflected as one geographically separate subdivision if their activities are technologically closely related to each other (for example, separate areas of the same production). Parts of an enterprise located in different administrative territories are considered to be different territorially separate subdivisions.

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

Column A of Section IX shall indicate the name of the head (on line 90) and geographically separate divisions (on line 91) and their actual location (postal address); in column B - the code according to the All-Russian Classifier of Enterprises and Organizations (OKPO) (if a geographically separate subdivision does not have its own OKPO code, then this position is not filled in for it); in column G - the code of the territory according to the All-Russian classifier of objects of administrative and 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 and each geographically separate subdivision, and in columns E and I - the code of the main type of activity for OKONKh and OKDP, in accordance with Appendix No. 1.

If a geographically separate subdivision has an OKATO code, then column G is filled in by the enterprise itself, otherwise - by state statistics bodies.

Columns 1 - 4 indicate information, respectively, about the average number of employees, the accrued wages fund, the release of goods and services intended for sale to the outside, investments in fixed assets for all types of activities of this unit.

In the event that products (or part of them) produced by a geographically separate subdivision are sent for industrial consumption to another geographically separate subdivision of this legal entity, then such products are not reflected in column 3. The exception is industrial products of their own production, transferred to their non-industrial divisions, and agricultural products of their own production, transferred to their non-agricultural divisions, which are reflected in column 3.

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

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

The free lines of section X contain information about production, shipment and balances by:

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 put in column B - if the product is made from its own and customer-supplied raw materials, and / or code 125 - only from its own raw materials, and then columns C, D, D, 1 - 8 are filled in. If all products are made from raw materials supplied by the customer, then zeros are entered on line 125);

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

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

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

The list of goods, information about which must be given 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, the following should be followed.

The list (nomenclature) of types of products for which data should be provided is reported by the state statistics authorities.

In the event that an enterprise produces types of products that are not listed in the reported nomenclature, data on them should 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.

For the types of products accounted for in value terms (for example, medicines, furniture, etc.), the data are given in actual prices for the respective years (excluding VAT and excise tax).

The data on the production of specific types of industrial products in columns 1 and 2 include 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 outsourcing, to its own capital construction and their non-industrial farms, issued to their employees as payment for labor, 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 the pig iron consumed at this mill for the production of steel; weaving - spinning mill - all the yarn produced, including that which went for further processing in the weaving shop of this factory.

As an exception, for certain types of products, if it is provided for by the nomenclature established by the state statistics bodies, the data are given for commodity output, i.e. without the products consumed by the manufacturer for their own industrial and production needs.

Columns 3 and 4 provide data on the volumes of products produced by a legal entity for the reporting year, which in the same year was used by it for further processing as raw materials, materials, components or sent to other industrial and production needs of this legal entity (except for products, credited to 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 kind - material and value terms on products of own production, actually shipped (transferred) in the reporting period to the party enrolled in its own fixed assets, as well as issued to its employees as payment for labor.

The valuation of specific types of products shipped to the outside (column 6) is carried out at actual sales prices (excluding VAT, excise taxes, sales tax, export duties and customs duties). In the case when only the prices for a specific type of product are applied ex-carriage of the destination station, then the cost of transporting products from the departure station to the destination station is excluded from its cost estimate. If only the prices ex-warehouse of the manufacturer are applied for a specific type of product, then the valuation of the value is carried out at these prices.

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

Products made from customer-supplied raw materials are included in the data on the shipment of goods at the cost of services for the processing of 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 transport costs from the station of departure to the point of export are excluded, and converted into rubles at the exchange 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 of finished products of own production in kind, incl. produced from raw materials supplied by the customer, located in finished goods warehouses or other storage places, respectively, at the end of the reporting year and the previous year.

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

38. Information on the attachment "Stroy" to the form of federal state statistical observation No. 1-enterprise is provided by legal entities carrying out work on construction contracts concluded with customers, as well as design and engineering surveys for construction.

This application is presented by general construction and specialized organizations, including repair and construction organizations, trusts (departments) of mechanization and house-building factories, commissioning organizations, drilling organizations carrying out deep exploration 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 assets, design and survey organizations, etc. Multidisciplinary industrial, transport and other organizations performing contracting and design and exploration work under construction contracts with customers also fill out the appendix "Build".

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

From line 30 of section V of form N 1-enterprise, on line 150 of the "Story" application, data on works performed on their own (including own construction by a construction contractor) under construction contracts concluded with customers are highlighted. 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 washing, drilling and blasting, overburden, cultural engineering, construction and restoration work, work on the manufacture of non-standardized and boiler-auxiliary equipment (excluding the cost of prefabricated units and parts), works on pre-installation revision of equipment and related repairs performed by construction organizations (excluding the cost of pre-fabricated units and parts), etc.

Data are presented in actual prices excluding value added tax and other similar taxes and fees.

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

On line 152, data are allocated on capital 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 capital repairs of their own buildings and structures, performed by a contractor construction organization at their own expense.

On line 153, capital repairs of buildings and structures for production and non-production purposes are allocated from line 152. Overhaul of buildings and structures includes work on the restoration or replacement of individual parts of buildings (structures) or entire structures, parts and engineering equipment due to their physical wear and tear and destruction for more durable and economical ones that improve their performance.

On line 154 of line 153, capital repairs of residential buildings are allocated.

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

On line 156 of line 155, the current repair of buildings and structures is highlighted, which includes work on the systematic and timely protection of parts of buildings and structures from premature wear, by taking preventive measures and eliminating minor damage and malfunctions.

Line 157 reflects work on the repair and construction of dwellings (apartments) and other buildings ordered by the population. These works include work on the repair of apartments, the construction and repair of houses, garden houses, individual garages and other structures, the bulkhead of log and block houses and log cabins, the disassembly and assembly of houses in a new place, the assembly of standard houses and other structures, work on the improvement of residential fund (wiring and repair of electrical, water supply, sewerage, heating and gas networks, installation of appropriate equipment on the territory of the household and in the house), etc. of these materials shall not be included in the completed scope of contract work.

On line 158 of line 157, work is allocated to repair dwellings (apartments) and other buildings on orders from the population.

Not included in the cost of work performed under construction contracts (including in the cost of capital and current repairs):

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

The cost of work on the elimination of 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 for completing the equipment;

Products and services of ancillary production and service facilities of a contractor construction organization;

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

Advance payments from customers.

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

Line 160 shows the cost of materials received from the customer, recorded 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 No. KS-3, signed customer and contractor.

With the entry into force of this instruction, the previously valid Instruction for filling out the form of federal state statistical observation No. 1-enterprise "Basic information about the activities of the enterprise", approved by the Resolution of the State Statistics Committee of Russia dated 08.12.98 No. 124, is canceled.

Enterprise Statistics Department
and structural surveys

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

Form 1-Enterprise: Who Leases

The form must be handed over 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.

There is no need to hand over this form to small companies, banks, budgetary organizations, insurance companies and financial and credit organizations.

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

Reporting deadlines

The form with information for 2019 must be sent to the territorial statistics office by 01.04.2020 inclusive.

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

What is Form 1-Enterprise about

In this statistic, companies collect information for a whole year. It includes information as a whole on the legal entity, 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.

A total of 1 enterprise includes nine sections and a title page. In it, you need to talk about the distribution and formation of the authorized capital, the organizational structure of the legal entity, the types of economic activities, the 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 accounts with a breakdown by cost item.

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

Appendix to Form 1-Enterprise

Some of the companies submit an application to Form 1-Enterprise - IOT.

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

The list of reporting forms sent to Rosstat is usually individual for each enterprise or individual entrepreneur. Someone has to submit one or several statistical reports at once in 2018, while someone does not need to submit anything. How to find out what reports should be submitted to statistics in 2018, what these forms are and what is the responsibility for not submitting them, we will tell below.

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; they often 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 surveys once every 5 years, and in the meantime they can be included in the Rosstat sample according to various criteria - type of activity, volume of revenue, number of employees, etc. (Resolution of the Government of the Russian Federation of February 16, 2008 No. 79).

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

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

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

How to find out in the statistics body which reports (according to TIN, PSRN or OKPO) need to be submitted in 2018? The easiest and fastest way is to go to the Rosstat website, 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 statistical reporting forms for 2018 is empty, there is no need to report to Rosstat in this period. The information on the site is updated monthly.

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

Statistical reporting forms and deadlines for their submission

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

Some statistical reports 2018 may only target certain industries: agriculture, retail, construction, etc. You can also single out the statistical reports presented by the number and composition of personnel, the volume of revenue, manufactured products, etc.

Each statistical form has its own submission deadlines, violation of which can lead to substantial fines (Article 13.19 of the Administrative Offenses Code 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 grow to 30-50 thousand rubles. for officials in charge, and up to 100-150 thousand rubles. for the organization. The same penalties apply when submitting inaccurate statistics.

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

Along with statistical reports, legal entities are obliged to submit to Rosstat a copy of the annual accounting. Accounting "statistical" statements (including those in simplified forms) are submitted no later than 3 months after the end of the reporting year (for 2017, the deadline is 02.04.2018). For violation of the term, 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 reports in 2018

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

New form "Basic information about the activities of the organization (1-enterprise)" officially approved by the document Order of the Federal State Statistics Service of 27.07.2018 N 461 (as amended on 10.10.2018).

More details about the application of the OKUD 0601009 form:

• Capital construction on its own: reflection in accounting

  Forms of federal statistical observation N 1-enterprise "Basic information about the activities of the organization", approved by order of the Federal State Statistics Service ... dated 20.12.2012 N 643 * (1 ... . stated, in the accounting of the organization carrying out the construction of the object of fixed assets, as construction proceeds ...

• Submission by civil servants of information on income for 2018

  Sections: 1 "Information on income"; 2 "Information on expenses"; 3 "Information about the property"; 4 “Information about accounts in .... If the pedagogical or scientific activity was an activity at the main place of work (for example, himself ... of the organization), information on the income received from it should be indicated in the column “Income from the main ... type of gift certificates (cards) issued by trade enterprises; in the form of loans, loans ... organizations and funds. Income from securities held is reflected in sect. 1 "Information about ...

• How tax authorities look for victims for on-site inspections

  Content. First of all, basic information about the taxpayer is analyzed (section 1), based on data ... groups of interrelated persons, business organization, functional diagram of an enterprise, flow chart, commodity ... the organization was not managed). The fourth section is an analysis of the indicators of the financial and economic activities of the taxpayer ... (balance sheet, income statement, general ...

• Review of letters from the Ministry of Finance of the Russian Federation for October 2019

  Before the reorganization, the subsidiary met the criteria established by subparagraph 1 of paragraph 3 ... of all property of specialized prosthetic and orthopedic enterprises, including temporarily ... the provision of property for rent is the main activity of the taxpayer and is carried out by him ... patents in accordance with subparagraph 1.1 of paragraph 8 of Article 346 ... by individual entrepreneurs to the tax authority information about the information issued by organizations and individual entrepreneurs to individuals ...

• Administrative expenses of the organization: analysis of judicial practice

  In case No. А47-9881 / 2017). The beginning of this case is usual: ... income of the taxpayer according to the rules of paragraph 1 of Art. 272 of the Tax Code of the Russian Federation, ... clause 1 of Art. 264 of the Tax Code of the Russian Federation as expenses for managing an organization; costs ... by the head of 5 organizations; the main activity of the management company is the management of holding companies; information about the average headcount ... 9 classes, opened an enterprise for remuneration, never worked as a director of the management company ... did not contribute to the minimization of tax payments. This decision is contained in the Overview ...

• On the question of the definition of the concept and essence of the term "ecology" and the current and future branches of this science (with amendments and additions as of December 12, 2019)

  And their environment [1]. The above definition of this ... person and culture, as well as basic information about the listed branches of general environmental science ... scientific (pseudo-scientific) and pseudo-teaching activities, in their motivated by selfish fake ... international prizes, high international titles, organization of performances, tours and "recognition" ... of the prices of enterprises On the "personal responsibility" (irresponsibility) of the main participants in the assessment of the cost of enterprises for ...

• All about personal medical records of employees

  The period of internship at enterprises, institutions, organizations, whose employees are subject to professional ... medical examination. For your information: The list of medical examinations depends on the scope of the employing organization. He ... and laboratory tests, information about past infectious diseases, a mark on the passage of hygienic training ... fakes can be distinguished by the following main features: the medical book is printed on paper ...) Validity of certification Note 1 2 3 4 5 6 .. ...

• Statistical forms for fixed assets: what has changed?

  ...); - 11 (short) "Information on the availability and movement of fixed assets (funds) of non-profit organizations" (form and ... 11 (short) "Information on the availability and movement of fixed assets (funds) of non-commercial organizations" Comparing the form ... (except small enterprises, including micro-enterprises) of all types of economic activity, in fact ... not used in the economic activity of the organization. Column 1 indicates the name of the object in ...

• Income tax in 2018: clarifications of the Ministry of Finance of Russia

  The debt obligation specified in clause 1.1 of Article 269 of the Tax Code of the Russian Federation. Under ... fixed assets are used both in income-generating activities and in non-commercial activities of the organization ... shares of a subsidiary organization only after the information on the liquidation of the organization is entered into the Unified State Register of Legal Entities. Letter dated ... -03-06 / 1/40729 Any income received by an organization in the framework of activities aimed at ... institutions, state and municipal unitary enterprises; the provision of these services is an obligation ...

• What you need to know about non-resident workers

  Legal regulation The main legislative acts regulating the labor activity of migrants from other ... other countries, first of all, an enterprise (or an individual) must ... independently conclude an agreement with a medical organization on the provision of paid medical services and ... an employee, an employer must indicate information about a work permit or a patent ... which provides for the administrative responsibility of the employer: 1) if a foreigner is employed without ...

• Sale of bankruptcy property: on the deduction of "input" VAT

  Manufactured in the course of the current production activities of the debtor organization, recognized under the legislation of the Russian Federation ... (bankruptcy) "(hereinafter referred to as the Bankruptcy Law). According to paragraph 1 of Art. 131 of the law all ... @, may be invalidated. For your information: before this event, the FTS administrative ..., services) - in full; for fixed assets and intangible assets - in ... Tax Code of the Russian Federation; the enterprise, being a heat supply organization, carries out a regulated type of activity and is deprived of the opportunity ...

• Disputes about tax benefits (Practice of the Supreme Court of the Russian Federation for 2018)

  Primary documents contain inaccurate information and do not confirm reality ... The documents contain inaccurate and contradictory information, the Taxpayer's counterparties are absent at the address ... on the application by the applicant of a scheme to conceal part of the income from his main activity ... head "; the number of employees was 1 person; organizations are registered at the addresses of "mass" ... p. Pershutov A.G., Novomichurinsk enterprise of industrial railway transport) - Contrary to ...

• The procedure for writing off fully depreciated fixed assets from the balance sheet

  Morally outdated computer equipment) are not used in the activities of the organization. How is it correct ..., what postings, what documents? The enterprise has fixed assets (hereinafter referred to as OS), depreciation ... obsolete computer equipment) are not used in the organization's activities. How right is this ... activity (clause 30, part 1, article 12 of the Law on Licensing). Therefore, if the organization ... accounting for income from the sale of fixed assets. Note: For violation of the established rules ...

• Major changes in the accounting statements of budgetary and autonomous institutions

  33n. Consider in the article the main amendments to the specified instructions, which ... of the Order of the Ministry of Finance of the Russian Federation No. 189n). Information on the results of the activities of the institution for the execution of the state (... - code of the identification contour of information about the object: 1 - information that does not constitute a state secret ... to a unitary enterprise 24 Transfer of an object of construction in progress to another economic entity ... sections 5 Unsatisfactory work of contractors organizations (for example, violation of deadlines ...

• On some issues related to the repair work

  To the normative legal acts regulating activities in the field of construction, so ... (reorganization) of the existing workshops of the enterprise and objects of the main, auxiliary and service purposes .... In accordance with clause 1.1 of the BCH 58-88 (p), this ... with the involvement of third-party organizations. Recall that the involvement of a third-party organization must be carried out .... "B" clause 1, part 1 of Art. 95 of the Law on the Contract System, amendment ... information on the timing of work under the contract and actually information on the main object ...

All legal entities, except for micro and small enterprises, commercial banks and insurance companies, report on the form. Also, individual entrepreneurs are 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 the new form. It was approved by the Order of Rosstat dated July 27, 2018 No. 461. For instructions on how to fill out the 1-Enterprise form, see the Rosstat Order of January 30, 2018 No. 39. The form itself consists of a title page and 9 sections. Sections 1-4, 8, and 9 provide key facts about the company's activities in the past year. And reflect the data on income and expenses in sections 5, 6 and 7.

Filling procedure

To get started, download a sample form 1-Enterprise. Start filling out with the title page - indicate the full name of the company, postal address, OKUD and OKPO codes. Obviously, there will be no problems with the title, 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 commencement of economic activity. They will not match if you re-registered. Codes 103-108 are required for companies formed in the reporting year.

Section 2. Distribution of the authorized capital among shareholders (founders)

On line 201, indicate the total amount of the authorized capital. Lines 202-210 disclose the capital structure by owner category. If there is a foreign share in the authorized capital, circle the 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 their nationality information.

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

On line 401, indicate the number of separate subdivisions, including branches. Subdivisions in other constituent entities of Russia should be specified separately on 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 annual turnover of the company, excluding VAT and excise taxes. Lines 502-504 display information about goods and services produced by the firm itself. If you processed raw materials supplied by the customer, then indicate the proceeds on line 505. Line 506 records the proceeds from repair work.

For those who are 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 inventory, then enter the amount of proceeds in line 512.

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

The costs of construction and installation work for their own needs are reflected in line 517.

There is a line even for those who donated products to individuals and legal entities. Reflect the cost of the transferred 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 works is reflected in lines 521 and 522.

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

Line 525 indicates the number of months during which you have been in business.

Foreign economic activity participants 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 the form 1-Enterprise are collected in 6 groups:

• code 601-609 - expenses for the purchase of goods for resale;
• code 610-615 - the cost of purchasing inventories;
• code 616-625 - spending on energy sources, water, fuel;
• code 626 - expenses for land reclamation;
• codes 633-636 and 646-650 - labor costs;
• code 639-645 - rent;
• code 637-638 - depreciation charges;
• codes 651-655 and 670 - taxes and duties, 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. Costs of payment for services of third parties

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

Section 8. Types of economic activity in the reporting year

In this section, indicate the types of economic activities of your organization, the number of employees employed in this activity, and the payroll 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 contracts, then their number is entered in line 803. Line 804 records the number of employees that were already provided by your company.

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

As the name implies, this section is filled in by organizations with 2 or more separate divisions. It displays general information about the activities of the parent organization and its specific divisions. Indicate the average number of employees, their payroll and revenue.

Form 1-Enterprise is not the smallest. It will take a long time to fill it out. And if you submit the paper form in person to the statistics authorities, then you will also spend time on the line.

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