Form 1 entrepreneur sample. Legislative framework of the Russian Federation

Individual entrepreneurs (IP) provide data on work results before government agencies Russian Federation. Form No. 1-IP serves as a report to federal authorities state statistics. Based on the entered indicators, Rosstat specialists draw conclusions about the conduct or absence of activities, production volumes, demand for work results, and labor resources.

Why do you need form 1-IP?

Form No. 1-IP is an annual reporting form to Rosstat, designed to collect information about individual entrepreneurs and study the revenue they receive and labor resources.

Instructions for filling out form 1-IP can be obtained on the Rosstat website or from employees of the statistical office of your city

Who collects information

According to the law of November 29, 2007 No. 282-FZ, in our country, federal authorities monitor the economy, ecology, demography and other social processes, including the activities of individual entrepreneurs. Does it Federal service state statistics (Rosstat), subordinate to the Ministry economic development. The information contained in form No. 1-IP is intended specifically for it.

Based on the data from this form, information about individual entrepreneurs is collected and conclusions are drawn about their activities. Information is provided through departments territorial bodies Rosstat.

Rosstat analyzes the activities of individual entrepreneurs in order to give the Ministry of Finance of the Russian Federation recommendations on improving the business climate in the country

Table: contents of the form in 2019

Information for the filler

Recipient Information

The form is intended for federal statistical observation.
The recipient guarantees confidentiality.
Responsibility is provided for violation of the filling procedure and unreliability of information.
The form can be submitted in electronic form.
Personal data (address, full name) are anonymized.
Indication that the form is being filled out by individual entrepreneurs. The exception is those engaged in retail trade, other than trade motor vehicles and motorcycles.
Where should I submit it?
Submission deadline.
Specified normative act, who approved the form.
The frequency of the form is one year.
OKUD form code - 0601018.
An indication that the survey is random.

Personal data: postal address, last name, first name, patronymic.
Entrepreneur code according to OKPO and INN.
Was there any entrepreneurial activity. If not, did the entrepreneur work for another employer?
Where the business activity was carried out.
The amount of revenue from all types of activities in thousands of rubles.
Detailed names of types of activities indicating the products produced and the share of revenue from each type of activity in total revenue.
The total number of employees, including partners, helping family members, and employees.
Information about the person responsible for submitting the data: position, surname, first name, patronymic, signature, telephone, e-mail.
Date filled.

Who reports and when

Form No. 1-IP is an annual statistical report of all individual entrepreneurs, with the exception of those engaged in retail trade (except for trade in motor vehicles and motorcycles).

The obligation to submit Form 1-IP to statistics arises for entrepreneurs after receiving a written notification from Rosstat. They do not disclose this information on their own initiative.

Such a notification from Rosstat contains the following information:

name of the Rosstat division;
address to deliver to;
submission deadlines;
observation period.

Notification is provided in a variety of ways, including:

by letter delivered by Russian Post;
message by e-mail;
via courier against signature.

This procedure is established by Decree of the Government of the Russian Federation dated August 18, 2008 No. 620.

Primary statistical data is provided by respondents on approved forms of federal statistical observation in accordance with the instructions for filling them out at the addresses, within the time frame and with the frequency indicated on the forms of these forms.
Subjects of official statistical accounting inform respondents free of charge (including in writing) about the federal statistical observation carried out in relation to them according to specific forms of federal statistical observation that are required to be provided.
Government of the Russian FederationClause 4 of Resolution No. 620 dated 18.08.2008

How to make sure that reporting is required

Let's consider two ways to determine the need to submit Form 1-IP:

When they find information on the websites of territorial divisions of Rosstat (TOGS).
When contacting the Rosstat department specified in the notification.

On the official website

On the website of the territorial division of Rosstat, you can find information about the need to submit statistical reports using the following algorithm:

To begin, follow the link to the official Rosstat page.
Next, in the search or on the map, select the desired region (region of individual entrepreneur registration).
To select the desired region, you can use the map or search at the bottom of the page
After these steps, under the “Search” section, contact information for the Rosstat management website for the selected region opens.
As a result of the search, contact details of the desired territorial administration become available to you.
We go to the desired site using the link received and proceed in the following way:
Next, we simply select “List of individual entrepreneurs in [region] included in the sample statistical observation according to form No. 1-IP (annual) based on the results for ... year.” This list contains all entrepreneurs (their TIN and OKPO are indicated) who are required to submit a report. To download the list, you just need to click on it.

In the Rosstat division

To establish the address, phone number, e-mail of the statistics department to which you need to submit the form, you usually go to the Rosstat website:

Statistics departments are usually contacted to inquire about the need to fill out a form before the list is published on the website.

Procedure and example of filling out the form

Form 1-IP consists of two parts. The first contains general information for those filling out, positions for entering personal (personal) data of the individual entrepreneur, as well as the statistical code of the individual entrepreneur - according to OKPO and the tax number of the individual entrepreneur - INN. The second part is a questionnaire with questions.

You can download the current 2019 form to fill out.

Photo gallery: Form No. 1-IP

The annual form 1-IP is submitted to Rosstat at the official request of the latter. In the second part of the form 1-IP, the entrepreneur must indicate whether he carried out activities, what kind of activities he had and what the volume of revenue was.
The number of partners of a businessman in the reporting period is also of interest to statistical authorities.

Filling rules

Instructions for completing Form No. 1-IP are set out in Appendix No. 14 to Rosstat Order No. 541 dated August 21, 2017. You can read them in detail at the link.

Fill out the form manually or using a printing device. The information is entered in the appropriate fields of the form. Corrections, additions, and deletions are prohibited. Can only be filled out on the form established sample. Forms are available free of charge at Rosstat departments.

Filling out the first part:

In the “Postal address of an individual entrepreneur” field, indicate the original place of residence, even if it does not coincide with the place of registration.
In the field " Individual entrepreneur“Enter the last name, first name and patronymic of the individual entrepreneur and sign.
In the corresponding columns of the table with which the first part ends, enter the code according to OKPO and TIN.

Filling out the second part:

When answering the first and second questions, you need to put an “x” in the appropriate boxes.
In the second question, if the main activity (bringing the largest share of income) is carried out not at the place of registration, the entity in which it was carried out is entered in a special field.
When answering the third question, the amount of revenue from all types of income in thousands of rubles is indicated on the line. Payments actually received in the reporting year are taken into account. If there was no revenue, they put zero.

Determining the amount of revenue depends on various factors.

Table: features of revenue calculation

No.	Factors influencing the calculation of the amount of revenue	How is revenue determined?
1	Amounts of taxes (value added tax, excise taxes and other similar payments) presented to the buyer (acquirer) of goods (works, services)	Amounts are added to the revenue amount
2	Payment was received in kind, i.e. in the form of goods (work, services) and other property	The amount of revenue is determined based on the transaction price
3	The transaction price has not been determined	the amount of revenue is determined by the cost of goods (work, services) and other property received, calculated at their market prices
4	It is impossible to establish the cost of goods (work, services) received and other property	The amount of revenue is determined based on prices for similar goods (work, services) sold under comparable circumstances
5	Activities were carried out, but there was no revenue	Put "0"
6	Revenue from retail(sale of goods purchased for resale to the public), except for trade in motor vehicles and motorcycles	Information about such revenue is not included in Form No. 1-IP

When answering the fourth question, the types of activities carried out and the goods produced are entered in the rectangles on the right, and the shares of these products in total revenue are indicated next to them. Each type of activity and product produced corresponds to one rectangle. The sum of all specified shares must be 100%.

When answering the fifth question, enter information about the number of employees by group in the designated spaces:

in clause 5.1 - about partners;
in paragraph 5.2 - about helping family members;
in paragraph 5.3 - about hired workers.

Table: characteristics of employee groups

No.	Group of workers	Who applies	Notes
1	Partners	Persons who participate in the business on the terms of a property or other contribution and perform certain work in this business (may or may not be members of the same household)	Partners do not include persons who do not work for the individual entrepreneur
2	Helping family members	Persons who work as assistants in a business owned by a household member or relative	–
3	Employees	Persons who perform work for hire for compensation (cash or in kind) on the basis of a written contract or oral agreement.	Hired employees are not individual entrepreneurs who pay taxes and have entered into a civil law agreement and/or have a patent taxation system

The form indicates the average number of persons working in the reporting year for each group. For calculation average number For the group, add up the number of persons who worked in each calendar month, including those temporarily absent (sick, on vacation, etc.), and divide:

by 12, if the reporting individual entrepreneur worked for a full year;
for the number of months of work of an individual entrepreneur, if he worked for less than a year.

The results obtained are rounded to whole numbers according to general mathematical rules.

At the bottom of the form, the person responsible for the accuracy of the information signs and indicates his contact information, entering them in the indicated place.

Sample filling

It's no secret that 2018 is over. Let's fill out form 1-IP from Pyotr Ivanovich Nektov (fictitious person).

Conditions for filling out the form

Let’s assume that on December 28, 2018 Nektov P.I. received a letter from Rostat with form No. 1-IP for submission to statistics.

Pyotr Ivanovich received notification of the submission of form No. 1-IP

Entrepreneur P.I. Nektov assigned TIN: 4709ХХХХХХХХ; OKPO: XXXXXXXXXXX. Ivan Petrovich carried out activities at the address: 187700, Leningrad region, city of Lodeynoye Pole, Gagarin street, building 77, has a telephone number 8 (21364) 33251. In 2018, Petr Ivanovich manufactured kitchen furniture according to individual orders residents of the area. Sales revenue received in 2018 amounted to 100,000 rubles.

Actions after receiving the letter

Let us assume that IP Nektov P.I. delivered a letter from Rostat regarding the submission of form No. 1-IP for 2018 on February 20, 2019. To make sure that the report was required, he opened the Rosstat website and performed the operations described in the subsection of the article “How to make sure that submission is required.” Having visited the Petrostat website on February 20, 2019, IP Nektov P.I. in the list of Leningrad region entrepreneurs required to submit the form, I found my TIN and OKPO. After that, I started filling out the form on my home computer. I copied the form from the ConsultantPlus legal system, opening in it the Rosstat order indicated in the provided sample.

First part of the form

In the first part of the form Pyotr Ivanovich:

Second part of the form

The second part of the form is filled out by the entrepreneur as follows:

When answering the first question, Ivan Petrovich put an “X” next to the word yes; he did not answer question 1.1.
Answering the second question, Ivan Petrovich put an “X” next to the word yes.
When answering the third question, he entered: 100 thousand rubles.
Examples of the individual entrepreneur's response are filled in blue
Answering the fourth question, Ivan Petrovich entered “Manufacture kitchen furniture for individual orders" and indicated that the share was 100%.
I put dashes in paragraphs 5.1, 5.2 and 5.3 because I worked alone.
Below, I once again entered my last name, first name, patronymic, signed, indicated the telephone number and date of completion.
Information submitted on behalf of the individual entrepreneur is entered in blue.

Deadlines for submitting form 1-IP to statistics

The deadline for submitting form No. 1-IP (annual) for 2018 is indicated on the form in the first part - March 2. Therefore, the 2018 form should have been submitted no later than March 2, 2019. The deadlines for submitting reports for 2019 should be determined similarly.

If you have not received the notification, before the deadline for submission, you should contact the Rosstat website or TOGS and check whether the individual entrepreneur is included in the list of those submitting the form.

Failure to provide or untimely provision by respondents of primary statistical data or administrative data or provision of unreliable primary statistical data or administrative data entails the responsibility of respondents provided for by the legislation of the Russian Federation - the imposition of an administrative fine on officials in the amount of 10 to 20 thousand rubles; on legal entities- from 20 to 70 thousand rubles.

Responsibility is provided for violation of deadlines for submitting form No. 1-IP

When submitted by mail, the date of delivery is considered to be the date of the stamp on the envelope and the inventory of the contents. Therefore, the completed form is usually sent by registered mail with notification of delivery. The date on the mail stamp on the copy of the sender's inventory confirms the fact of dispatch, and the receipt notification will notify the individual entrepreneur that the letter has been received by the addressee.

When submitting to the statistics department, they usually submit a form with cover letter. On the second copy, which remains with the person who submitted the form, the employee who accepted it makes a note of acceptance indicating the date.

Submit form No. 1-IP to statistics no later than deadline those who were included in the Rosstat list. Other businessmen do not prepare this report. The information presented on the forms is used for statistical monitoring of the activities of individual entrepreneurs.

By order dated August 21, 2017 No. 541, Rosstat approved a new report form for individual entrepreneurs. In 2016, a comprehensive study of IP was conducted. Those. Based on the results of work for 2015, all active individual entrepreneurs were required to submit Form 1-Entrepreneur to the territorial statistics body. For all subsequent years, including 2018, this reporting form is provided only by individual entrepreneurs that are selectively included in the Rosstat list.

The reporting form to Rosstat for 2018 is called Form 1-entrepreneur 2019 (“Information on the activities of an individual entrepreneur for 2018”). In the first year after approval of this form, this document filled out by all entrepreneurs. In 2019, the situation is different, as will be described below. Many businessmen in Russia, in order not to track changes in legislation and other important issues on their own, use a convenient online service . The service allows you to minimize risks and save time.

The deadlines for submitting reports to Rosstat in 2019 allow you to fill out and submit the document in advance. The report must be submitted to Rosstat no later than April 1. This can be done electronically or on paper.

In our material today we will look at who submits reports to Rosstat in 2019 and how this document is filled out. At the bottom of the page, the reader can download the 1-entrepreneur form 2019 for 2018, as well as a sample form.

Please note that this form is not provided by individual entrepreneurs engaged in retail trade, except for the sale of motor vehicles and motorcycles.

Why is Form No. 1-IP necessary?

Form 1-entrepreneur 2019 was introduced by Rosstat for statistical monitoring of the activities of small and medium-sized businesses. This form is relevant for submitting the 1-P entrepreneur report for 2018 in 2019. The previous continuous survey of individual entrepreneurs was conducted in 2016 (based on the results of 2015).

In 2019, only those representatives of small and medium-sized businesses who are on the list approved by Rosstat will submit the 1-P entrepreneur report for 2018. This is the so-called selective observation, in contrast to the continuous observation carried out by Rosstat in 2016 based on the results of 2015. If the legislation in this area does not change, then the next continuous observation, i.e. Submission of the 1-P entrepreneur report will be mandatory for all small and medium-sized enterprises, including individual entrepreneurs, in 2021, based on the results of 2020.

Rosstat carries out selective observation annually. Typically, territorial authorities independently notify individual entrepreneurs by sending them in writing the forms of reports required for submission. But the human factor can interfere with this, so in order to find out whether you need to submit a report for 2018, go to the Rosstat website and fill out the form. If you are included in the selective reporting list, this service will give you the report form required to submit to Rosstat.

Based on Art. 2 Federal Law dated July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”, such statistical observations are carried out once every five years to develop a realistic policy of the Russian Federation in relation to SMEs.

It should be noted that the information provided by the individual entrepreneur must be based on real facts, and not just on the data submitted to the Federal Tax Service. Rosstat guarantees complete confidentiality of information and information. The transfer of data to tax authorities, according to Rosstat management, is excluded.

The information received by Rosstat on the state of small and medium-sized businesses in 2018 will be used to generate official statistics. The observation results will be available on the Rosstat website - www.gks.ru

Structure and features of filling out the report

At the bottom of the page there is a sample of filling out the 1-entrepreneur form 2019. But it would not be amiss to consider in detail the rules and features of filling out this document.

Form 1-entrepreneur 2019 is easy to fill out and does not look like a report at all; rather, it is a regular questionnaire.

The first sheet of form 1-IP consists of two parts, one of which is torn off and remains with the individual entrepreneur to confirm that he has submitted a report to the Statistical Office.

In the detachable part of the report, you need to fill in two lines:

In the line “Postal address of an individual entrepreneur”, you must write down the actual address of the individual entrepreneur.
In the line “Individual entrepreneur”, indicate the last name, first name, patronymic and put the personal signature of the entrepreneur.

In the code part of the form, fields with personal unique codes of an entrepreneur without forming a legal entity must be filled in: OKPO - on the basis of the Notification of assignment of the OKPO code posted on the Rosstat Internet portal: http://statreg.gks.ru, TIN - on the basis data from the Federal Tax Service.

Filling out Section 1. “INFORMATION ABOUT THE ACTIVITIES OF AN INDIVIDUAL ENTREPRENEUR FOR 2018”

In this section of the form you must indicate data with personal unique IP codes:

OKPO - indicated in the notification of code assignment received by you at the regional office of the statistical office, so OKPO can be found on the Roststat website at the link http://statreg.gks.ru
TIN - indicated in the TIN certificate or on the Federal Tax Service website at the link https://service.nalog.ru/inn.do

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

If the answer to the question is “YES,” then you must move on to the next question and then fill out the entire 1-IP form.

If the answer to the question is “NO”, then you must put an X in the following question:

If you did not carry out entrepreneurial activity in the reporting year, did you work as an employee for another entrepreneur or legal entity.

If the answer to point 1 is “YES”, you must fill out the following form:

Question 2.“Did you carry out your main business activities in the same subject of the Russian Federation where you are registered as an individual entrepreneur?”

If the place of business activity is located in the same subject of the Russian Federation in which official registration as an individual entrepreneur took place, then you must mark “YES” and proceed to question 3.

If the address of registration as an individual entrepreneur and the place of actual implementation of the main activity do not coincide, then the answer is “NO” and the additional information about the address of the place where the main business activity is carried out. This address should be indicated only if the place of business activity is located on the territory of another constituent entity of the Russian Federation. In a large field, enter the name of the republic, territory, region of the actual place of implementation of the main business activity.

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

In this paragraph it is necessary to indicate the total volume of all receipts related to payments for goods (work, services) sold:

if the individual entrepreneur did not receive payment for goods (work, services) in cash, but in kind, i.e. in the form of goods (works, services) and other property, then the amount of revenue is determined based on the transaction price.
if the transaction price is not determined, then the amount of revenue is determined by the cost of the received goods (works, services) and other property, calculated at their market prices.
if it is impossible to establish the cost of the received goods (work, services) and other property, then the amount of revenue is determined based on the prices that were usually charged for similar goods (work, services) sold under comparable circumstances.
if an individual entrepreneur conducted activities in the reporting year, but did not receive revenue from it, then “0” is entered in the line.

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

In answers to this question, it is necessary to indicate all types of products and services that were produced (provided) by the individual entrepreneur in the reporting year.

Opposite each cell filled in indicating the name of a specific type of activity, it is necessary in fields 4.1. indicate the share of revenue from this type economic activity in the total revenue of the entrepreneur (in%, in whole numbers).

The sum of the shares of revenue for all types of economic activity should be 100%.

Question 5.“On average, how many people worked in your business in the reporting year: partners (persons participating in your business on the basis of a property or other contribution and performing certain work in your business, may or may not be members of the same household), helping family members, hired workers?

In answering this question, you should specifically highlight:

partners
helping family members
hired workers.

To indicate the number of these three categories, it is necessary to determine their average number. To do this, you need to add up the number of people who worked in each calendar month, including those temporarily absent (sick, on vacation, etc.), divide the resulting number by 12. If the individual entrepreneur worked for less than a full year (12 months), then the resulting amount is divided by the number of months the entrepreneur has been in business. The resulting data is rounded according to the arithmetic rule (1.5 and above should be rounded to 2; less than 1.5 - to 1).

Business partners cannot be members of the same household. They are persons who participate in the business on the terms of a property or other contribution, and who perform certain work in this matter.

Employees are persons who perform work for hire for remuneration (cash or in kind), on the basis of a written contract or oral agreement.

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One of the bodies monitoring the work of entrepreneurs is the Federal State Statistics Service. Providing a report to Rosstat for individual entrepreneurs is mandatory. However, this rule does not apply to all business entities. Therefore, let’s try to figure out who submits a statistical report from the individual entrepreneur to Rosstat .

Who is the report for?

As practice shows, statistics solve management issues independently. If an entrepreneur needs to report, he is sent a letter with an attached form to fill out.

What should an individual entrepreneur do without employees? You will have to report to Rosstat using Form No. 1-IP. It also comes with instructions. The list of requirements and economic entities that must report on this form may be changed at the discretion of Rosstat.

The individual entrepreneur's report to Rosstat for 2016 was mandatory with a deadline of April 1. The next reporting period falls in 2021. Statistics are taken different categories economic entities depending on the amount of total turnover. The limit is 2 billion rubles. (Government Decree No. 265 dated April 4, 2016). However, Rosstat regularly selects small business representatives for inspection. In Russia this number is 1%.

Reporting forms

What reports do individual entrepreneurs submit to Rosstat?

The following statistical reporting forms must be submitted:

1-IP - intended for all entrepreneurs, except those engaged in agricultural activities. The report is submitted by March 2 of the following reporting year.
1-IP trade - this includes businessmen who sell goods at retail and provide services to the public. The report must be submitted by October 17.

An entrepreneur will need a sample of accounting and financial statements (Federal Law No. 402-FZ).

On video: How can I find out what reports an individual entrepreneur must submit to Rosstat?

Filling procedure

Individual entrepreneurs submit reports for 2016 to Rosstat in 2017. new form 1-IP (Rosstat order dated August 11, 2016 No. 414). Only selective observation is valid. To do this, the completed documents are submitted to the statistics department at the individual entrepreneur’s place of residence. The document is a one-time form that may change. For each businessman, instructions have been developed that you need to rely on when filling out. Despite the fact that there is a sample filling, the specifics of entering data should be taken into account. The reporting documentation includes a title page and three sections.

IN title page indicate the following data:

OKPO code.

When submitting a report to Rosstat, form 1-IP is filled out from the first section displaying information about the business.

This includes:

operating time in months;
where the activity took place;
what taxation system does the entrepreneur use;

When filling out the Rosstat 1-IP report, in the “Employees” category you need to enter:

Employees for hire or verbal agreement.
Partners with whom the individual entrepreneur shares business.
Family members acting as helpers.

For individual entrepreneurs, a report to Rosstat in 2017 involves filling out the second section with the corresponding lines:

Does the businessman provide services?
What income was received in 2016 from goods sold.
Are there fixed assets?

In the second section, a check mark is placed opposite the points that were used by the entrepreneur:

5.1 – services were provided;
5.2 – the businessman acted as an intermediary;
5.3 – no services were provided.

On video: Why is Rosstat changing its calculations? Vladislav Zhukovsky

In paragraph 6 of the second section, it is necessary to indicate how much revenue the businessman will receive from the sale of goods, including VAT. This point is influenced by the taxation system that the individual entrepreneur uses.

When working on the OSN, income is contributed based on the Accounting Procedure.
On a single tax - data is taken from primary documentation.
Using the simplified tax system, a businessman takes income from KUDiR and enters information from the declaration.
If a patent is used, you will need an Income Book.

When filling out the document form, which you can download yourself, it is important to pay attention to some nuances:

If trade is carried out in a store, the entrepreneur indicates the group of goods. You also need to enter the OKVED code.
If the range of goods is wide, the presence of alcoholic and alcoholic beverages is noted.
Intermediaries in wholesale sales reflect the amount received.

The seventh section has fields to fill out:

7.3 – how much assets are worth;
7.4 – whether money was spent on new funds in 2016.

Fixed assets do not include rented premises, livestock, and land.

Third section fill in if the state provided support:

8.2 – monetary.
8.3 – informational.
8.4 – with the provision of consultation.
8.5 – property.
8.6 – on retraining of employees.

If the entrepreneur did not participate in the programs, then paragraphs 8.7–8.9 indicate whether the businessman knows that there is an opportunity to use them. After filling out all the fields, you must put a date, signature, and also indicate your phone number and email address.

Methods for submitting information:

If documents are submitted in person, the Federal Tax Service is provided with a completed form and a disk with the file.
When sending by registered mail, documents are printed, an inventory is made and sent. The presence of a stamp indicates that the documents were sent on time.
You can use the Internet. For this, the xml format is used and an electronic signature is placed.

On video: Instructions for submitting reports to Rosstat using digital signature for legal entities

Penalties for late filing of reports

In 2016, liability was tightened if a businessman fails to submit reports or provides false information. Individual entrepreneurs face a fine of up to 20 thousand rubles. According to the law, which came into force in July 2016, a businessman will be given a warning for the first time.

On video: How to submit a statistical report electronically

Rosstat sends out fines and must pay them immediately upon receipt. Therefore, reports must be submitted on time.

The amount of penalties may vary:

Failure to submit a return is subject to a fine of 5% of the tax amount for each month of delay.
If information about employees is not provided - 10% of the amount to be paid.
Reporting to the Social Insurance Fund – 5% of the amount of insurance payments for 3 months.
To statistical authorities - from 3 to 5 thousand rubles.

Every entrepreneur must know when and what documents to submit. This will help avoid penalties and warnings from the statistical authority.

On video: Why submit a report to Rosstat

Hello! In this article we will talk about what kind of reporting an individual entrepreneur provides to Rosstat.

Today you will learn:

to Rosstat;
What reporting deadlines exist;
Where and how to find out what reports need to be submitted.

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

Regulatory reporting

The provision of statistical reporting by individual entrepreneurs is regulated by Federal legislation and the Code of Administrative Offences.

Do individual entrepreneurs need to submit reports to statistics?

Individual entrepreneurs provide statistical reporting only in two cases:

All small enterprises, and therefore individual entrepreneurs, must report once every 5 years;
If Rosstat requests information from an entrepreneur.

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

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

How to find out when you need to submit a report

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

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

How reports are submitted

An entrepreneur can submit reports:

Personally;
Using email;
By registered mail: if you choose this sending option, keep the inventory, which has a Russian postal stamp, so that, if necessary, you can confirm that you sent the documents on time.

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

The following reporting forms must be submitted:

MP (micro) - nature “Information about the production of products.” Annual. Available until 25.01 of the year following the reporting year;
MP (micro) “Information on key performance indicators.” Annual. Available until 05.02 of the year following the reporting year;
PM-prom “Information on production of products”. Available for rent if it is a small business. Menstruation. The due date is the 4th day of the month following the reporting month;
1-IP “Information about the activities of individual entrepreneurs”. All entrepreneurs whose field of activity is not related to agriculture. Annual. Must be submitted by 02.03 of the year following the reporting year;
1-IP “Information on the activities of individual entrepreneurs in retail trade”. Annual. You report if you provide services to the population or sell anything at retail. Deadline: until 17.10 each year;
1-IP (months) “Information on the production of IP products.” Menstruation. Due date: 4 working days following the reporting month;
1-IP (services) “Information about the volume paid services for the population." Annual. For rent until 02.03 of the year following the reporting year.

Also, statistical authorities are provided with annual and.

For a complete list of mandatory reporting, please check with the statistical authorities in your region.

The form contains the following sections:

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

As soon as you answer all the questions, sign, decipher your signature, indicate the date and contacts where you can be contacted if any questions arise.

How to fill out reports correctly

There are key requirements for filling out information, violation of which is strictly not recommended:

Do not connect sheets of forms together with paper clips or a stapler;
Do not confuse the fields to fill out: enter all information in the appropriate lines;
Write the numbers as required by the presented sample;
If you made a mistake and discovered it yourself, correct it in the manner indicated in the report form;
Do not use strokes or correctors;
Do not use paper to cover marks.

Reporting of an individual entrepreneur with no employees

If you have not received a notification about submitting reports from Rosstat, we strongly recommend that you inquire about this at your branch. Then you will definitely avoid unnecessary fines!

More details about deadlines

We have already mentioned reporting deadlines in today's conversation. Let us dwell on them in more detail, and also consider the consequences for an entrepreneur of violating them.

So, when and what we hand over:

Ready:

MP (micro) - in kind: until 25.01 of the year following the reporting year ( Download the form);
MP (micro): until 05.02 of the year following the reporting year ( Download form);
1-IP “Information on the activities of individual entrepreneurs”: until 02.03 of the year following the reporting year ( Download form);
1-IP (services): until 02.03 of the year following the reporting year ( Download form);
1-IP trade: until 17.10 of the year following the reporting year ( Download the form).

Period:

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

If you are late by at least a day, a fine will be generated immediately. If the deadline for submitting one of the reports is a weekend or non-working holiday, the deadline will be moved to the first working day.

Penalties

The fines for failure to submit statistical reports are quite large. Minimum size fine - 10,000 rubles, maximum - 20,000, if you violated the deadline for submitting the report for the first time. If the violation is repeated, or you violate it systematically, you will have to pay up to 50,000 rubles.

Conclusion

All entrepreneurs should adhere to the rules and deadlines for submitting reports to Rosstat. In addition, there are now many opportunities to prevent missed deadlines, since statistical authorities send all documents themselves, and also include instructions for their correct execution.

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

Individual entrepreneurs (IP) present data on their work results to government agencies of the Russian Federation. Form No. 1-IP serves as a report to the federal state statistics bodies. Based on the entered indicators, Rosstat specialists draw conclusions about the conduct or absence of activities, production volumes, demand for work results, and labor resources.

Why do you need form 1-IP?

Form No. 1-IP is an annual reporting form to Rosstat, designed to collect information about individual entrepreneurs and study the revenue they receive and labor resources.

Instructions for filling out form 1-IP can be obtained on the Rosstat website or from employees of the statistical office of your city

Who collects information

According to the law of November 29, 2007 No. 282-FZ, in our country, federal authorities monitor the economy, ecology, demography and other social processes, including the activities of individual entrepreneurs. This is done by the Federal State Statistics Service (Rosstat), subordinate to the Ministry of Economic Development. The information contained in form No. 1-IP is intended specifically for it.

Based on the data from this form, information about individual entrepreneurs is collected and conclusions are drawn about their activities. Information is provided through the divisions of territorial bodies of Rosstat.

Rosstat analyzes the activities of individual entrepreneurs in order to give the Ministry of Finance of the Russian Federation recommendations on improving the business climate in the country

Table: contents of the form in 2019

Information for the filler

Recipient Information

The form is intended for federal statistical observation.
The recipient guarantees confidentiality.
Responsibility is provided for violation of the filling procedure and unreliability of information.
The form can be submitted electronically.
Personal data (address, full name) are anonymized.
Indication that the form is being filled out by individual entrepreneurs. The exception is those engaged in retail trade, except for the sale of motor vehicles and motorcycles.
Where should I submit it?
Submission deadline.
The normative act that approved the form is indicated.
The frequency of the form is one year.
OKUD form code - 0601018.
An indication that the survey is random.

Personal data: postal address, last name, first name, patronymic.
Entrepreneur code according to OKPO and INN.
Was there any business activity? If not, did the entrepreneur work for another employer?
Where the business activity was carried out.
The amount of revenue from all types of activities in thousands of rubles.
Detailed names of types of activities indicating the products produced and the share of revenue from each type of activity in total revenue.
The total number of employees, including partners, helping family members, and employees.
Information about the person responsible for submitting the data: position, surname, first name, patronymic, signature, telephone, e-mail.
Date filled.

Who reports and when

Form No. 1-IP is an annual statistical report of all individual entrepreneurs, with the exception of those engaged in retail trade (except for trade in motor vehicles and motorcycles).

The obligation to submit Form 1-IP to statistics arises for entrepreneurs after receiving a written notification from Rosstat. They do not disclose this information on their own initiative.

Such a notification from Rosstat contains the following information:

name of the Rosstat division;
address to deliver to;
submission deadlines;
observation period.

Notification is provided in a variety of ways, including:

by letter delivered by Russian Post;
message by e-mail;
via courier against signature.

This procedure is established by Decree of the Government of the Russian Federation dated August 18, 2008 No. 620.

Primary statistical data is provided by respondents on approved forms of federal statistical observation in accordance with the instructions for filling them out at the addresses, within the time frame and with the frequency indicated on the forms of these forms.
Subjects of official statistical accounting inform respondents free of charge (including in writing) about the federal statistical observation carried out in relation to them according to specific forms of federal statistical observation that are required to be provided.
Government of the Russian FederationClause 4 of Resolution No. 620 dated 18.08.2008

How to make sure that reporting is required

Let's consider two ways to determine the need to submit Form 1-IP:

When they find information on the websites of territorial divisions of Rosstat (TOGS).
When contacting the Rosstat department specified in the notification.

On the official website

On the website of the territorial division of Rosstat, you can find information about the need to submit statistical reports using the following algorithm:

To begin, follow the link to the official Rosstat page.
Next, in the search or on the map, select the desired region (region of individual entrepreneur registration).
To select the desired region, you can use the map or search at the bottom of the page
After these steps, under the “Search” section, contact information for the Rosstat management website for the selected region opens.
As a result of the search, contact details of the desired territorial administration become available to you.
We go to the desired site using the link received and proceed in the following way:
Next, we simply select “List of individual entrepreneurs in [region] included in the sample statistical observation according to form No. 1-IP (annual) based on the results for ... year.” This list contains all entrepreneurs (their TIN and OKPO are indicated) who are required to submit a report. To download the list, you just need to click on it.

In the Rosstat division

To establish the address, phone number, e-mail of the statistics department to which you need to submit the form, you usually go to the Rosstat website:

Statistics departments are usually contacted to inquire about the need to fill out a form before the list is published on the website.

Procedure and example of filling out the form

You can download the current 2019 form to fill out.

Photo gallery: Form No. 1-IP

Filling rules

Instructions for completing Form No. 1-IP are set out in Appendix No. 14 to Rosstat Order No. 541 dated August 21, 2017. You can read them in detail at the link.

Fill out the form manually or using a printing device. The information is entered in the appropriate fields of the form. Corrections, additions, and deletions are prohibited. It can only be filled out on the prescribed form. Forms are available free of charge at Rosstat departments.

Filling out the first part:

In the “Postal address of an individual entrepreneur” field, indicate the original place of residence, even if it does not coincide with the place of registration.
In the “Individual Entrepreneur” field, enter the last name, first name and patronymic of the individual entrepreneur and sign.
In the corresponding columns of the table with which the first part ends, enter the code according to OKPO and TIN.

Filling out the second part:

When answering the first and second questions, you need to put an “x” in the appropriate boxes.
In the second question, if the main activity (bringing the largest share of income) is carried out not at the place of registration, the entity in which it was carried out is entered in a special field.
When answering the third question, the amount of revenue from all types of income in thousands of rubles is indicated on the line. Payments actually received in the reporting year are taken into account. If there was no revenue, they put zero.

Determining the amount of revenue depends on various factors.

Table: features of revenue calculation

No.	Factors influencing the calculation of the amount of revenue	How is revenue determined?
1	Amounts of taxes (value added tax, excise taxes and other similar payments) presented to the buyer (acquirer) of goods (works, services)	Amounts are added to the revenue amount
2	Payment was received in kind, i.e. in the form of goods (work, services) and other property	The amount of revenue is determined based on the transaction price
3	The transaction price has not been determined	the amount of revenue is determined by the cost of goods (work, services) and other property received, calculated at their market prices
4	It is impossible to establish the cost of goods (work, services) received and other property	The amount of revenue is determined based on prices for similar goods (work, services) sold under comparable circumstances
5	Activities were carried out, but there was no revenue	Put "0"
6	Revenue from retail trade (sale of goods purchased for resale to the public), excluding trade in motor vehicles and motorcycles	Information about such revenue is not included in Form No. 1-IP

When answering the fifth question, enter information about the number of employees by group in the designated spaces:

in clause 5.1 - about partners;
in paragraph 5.2 - about helping family members;
in paragraph 5.3 - about hired workers.

Table: characteristics of employee groups

No.	Group of workers	Who applies	Notes
1	Partners	Persons who participate in the business on the terms of a property or other contribution and perform certain work in this business (may or may not be members of the same household)	Partners do not include persons who do not work for the individual entrepreneur
2	Helping family members	Persons who work as assistants in a business owned by a household member or relative	–
3	Employees	Persons who perform work for hire for compensation (cash or in kind) on the basis of a written contract or oral agreement.	Hired employees are not individual entrepreneurs who pay taxes and have entered into a civil law agreement and/or have a patent taxation system

The form indicates the average number of persons working in the reporting year for each group. To calculate the average number for a group, add up the number of people who worked in each calendar month, including those temporarily absent (sick, on vacation, etc.), and divide:

by 12, if the reporting individual entrepreneur worked for a full year;
for the number of months of work of an individual entrepreneur, if he worked for less than a year.

The results obtained are rounded to whole numbers according to general mathematical rules.

At the bottom of the form, the person responsible for the accuracy of the information signs and indicates his contact information, entering them in the indicated place.

Sample filling

It's no secret that 2018 is over. Let's fill out form 1-IP from Pyotr Ivanovich Nektov (fictitious person).

Conditions for filling out the form

Let’s assume that on December 28, 2018 Nektov P.I. received a letter from Rostat with form No. 1-IP for submission to statistics.

Pyotr Ivanovich received notification of the submission of form No. 1-IP

Entrepreneur P.I. Nektov assigned TIN: 4709ХХХХХХХХ; OKPO: XXXXXXXXXXX. Ivan Petrovich carried out activities at the address: 187700, Leningrad region, city of Lodeynoye Pole, Gagarin street, building 77, has a telephone number 8 (21364) 33251. In 2018, Pyotr Ivanovich manufactured kitchen furniture based on individual orders from area residents. Sales revenue received in 2018 amounted to 100,000 rubles.

Actions after receiving the letter

First part of the form

In the first part of the form Pyotr Ivanovich:

Second part of the form

The second part of the form is filled out by the entrepreneur as follows:

When answering the first question, Ivan Petrovich put an “X” next to the word yes; he did not answer question 1.1.
Answering the second question, Ivan Petrovich put an “X” next to the word yes.
When answering the third question, he entered: 100 thousand rubles.
Examples of the individual entrepreneur's response are filled in blue
Answering the fourth question, Ivan Petrovich entered “Manufacture of kitchen furniture to individual orders” and indicated that the share was 100%.
I put dashes in paragraphs 5.1, 5.2 and 5.3 because I worked alone.
Below, I once again entered my last name, first name, patronymic, signed, indicated the telephone number and date of completion.
Information submitted on behalf of the individual entrepreneur is entered in blue.

Deadlines for submitting form 1-IP to statistics

Responsibility is provided for violation of deadlines for submitting form No. 1-IP

When submitted by mail, the date of delivery is considered to be the date of the stamp on the envelope and the inventory of the contents. Therefore, the completed form is usually sent by registered mail with return receipt requested. The date on the mail stamp on the copy of the sender's inventory confirms the fact of dispatch, and the receipt notification will notify the individual entrepreneur that the letter has been received by the addressee.

When submitted to the statistics department, the form is usually submitted with a covering letter. On the second copy, which remains with the person who submitted the form, the employee who accepted it makes a note of acceptance indicating the date.

Those included in the Rosstat list submit Form No. 1-IP to statistics no later than the deadline. Other businessmen do not prepare this report. The information presented on the forms is used for statistical monitoring of the activities of individual entrepreneurs.