Form 1 IP in electronic form. Information about the activities of an individual entrepreneur in retail trade. Who is obliged to take

Who submits the statistical reporting form and when?

Form 1-IP trade, approved by Rosstat order No. 185 dated May 12, 2010, is submitted by individual entrepreneurs who:

• repair household products and personal items.

The nominal deadline for submitting the form is October 17. But the actual deadline for submitting 1-IP trade depends on whether the individual entrepreneur belongs to a small (medium) enterprise or not. Let us remind you that the SME category includes businesses with revenues of no more than 2 billion rubles. per year (Resolution of the Government of Russia dated April 4, 2016 No. 265).

If the entrepreneur is a SME, then he submits statistical reporting in two cases (clauses 2, 3, article 5 of the Law “On SMEs” dated July 24, 2007 No. 209-FZ):

1. During the years of continuous observations.

Such observations are carried out once every 5 years. The last time this happened was in 2015 (Rosstat letter dated January 14, 2016 No. 03-03-1/1-SMI). If the current schedule continues, the form will need to be submitted by October 17, 2020.

2. When included in the Rosstat sample.

Rosstat, as a rule, itself informs the entrepreneur about the need to submit certain reporting forms. But it would be a good idea for any individual entrepreneur to look at a special page on the department’s website and check which specific forms he needs to submit to Rosstat. If the individual entrepreneur is included in the sample, then the form will need to be submitted before October 17 of the year in which such a sample was formed.

Don't know your rights?

If the business has grown to scale large enterprise, then the statistical reporting of individual entrepreneurs is presented according to the nominal deadlines established for each form. Thus, you will have to submit the form by October 17 each year.

Filling out the form: nuances

How is the document filled out and where can I download the 1-IP trade statistical reporting form?

There are no particular difficulties in filling out the form. It shows, in particular:

• the approximate amount of revenue (specifically in September or an earlier month, if it was the last one in which activities were carried out in the reporting year);
• approximate volume of revenue from trading activities;
• distribution of revenue by type of activity;
• size of the enterprise staff as of October 1;
• procurement costs for goods subsequently resold to citizens (in September);
• number of retail facilities owned by individual entrepreneurs;
• distribution of revenue by quarter (for the 3rd and 4th quarters - projected);
• self-produced goods are sold or not.

On title page The form thus indicates that it is submitted for September (or an earlier month) of the reporting year.

Form 1-IP (trade) is submitted by entrepreneurs who sell goods at retail and provide household services citizens. If the entrepreneur is a SME, then this form is filled out only once every 5 years as part of continuous observation or if included in the Rosstat sample.

Individual entrepreneurs (IP) provide data on work results before government agencies 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. 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 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

Who reports and when

Form No. 1-IP is an annual statistical report 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.

The notice is given in different 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 conduct of federal statistical observation 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:

1. When they find information on the websites of territorial divisions of Rosstat (TOGS).
2. 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:

1. To begin, follow the link to the official Rosstat page.
2. 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

3. 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.

4. We go to the desired site using the link received and proceed in the following way:
   
5. 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 tax number IP - 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:

1. In the "Mail Address" field individual entrepreneur» indicate the true place of residence, even if it does not coincide with the place of registration.
2. In the “Individual Entrepreneur” field, enter the last name, first name and patronymic of the individual entrepreneur and sign.
3. 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:

1. When answering the first and second questions, you need to put an “x” in the appropriate boxes.
2. In the second question, in the case of carrying out the main activity (bringing largest share income) not at the place of registration, enter the subject in which it was carried out in a special field.
3. 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

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

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, 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

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 for home computer. The form was copied from legal system“ConsultantPlus”, opening in it the Rosstat order indicated in the presented 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:

1. When answering the first question, Ivan Petrovich put an “X” next to the word yes; he did not answer question 1.1.
2. Answering the second question, Ivan Petrovich put an “X” next to the word yes.
3. When answering the third question, he entered: 100 thousand rubles.

   Examples of the individual entrepreneur's response are filled in blue

4. Answering the fourth question, Ivan Petrovich entered “Manufacture of kitchen furniture to individual orders” and indicated that the share was 100%.
5. I put dashes in paragraphs 5.1, 5.2 and 5.3 because I worked alone.
6. 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 do not receive 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.

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.

To know how to develop the country's economy, you need to clearly know the current state of affairs. For this purpose, there are special government structures, including Rosstat, where subjects entrepreneurial activity are obliged to regularly submit reliable information about their own economic activity. But individual entrepreneurs do not have to submit statistical reports every year. Employees of the Federal State Statistics Service themselves determine who is required to submit reports and when.

Rosstat sends a letter containing the reporting forms required to be filled out.

Main forms of statistical reporting:

1. Form 1 IP – information about the activities of the individual entrepreneur. The form must be submitted once a year, before March 2 of the year following the reporting year. This is a form to be submitted by all entrepreneurs except those engaged in agriculture. Form 1 Individual Entrepreneur can download the form in Excel, fill it out and submit it to the State Statistics Service.
2. Form 1 Individual entrepreneur trade – provision of information about the business practices of individual entrepreneurs in retail. Individual entrepreneurs engaged in retail trade and provision of services report using this form. Submissions must be made by October 17th following the reporting year. You can also 1 individual entrepreneur download the form, fill it out and submit it to the branch of the Federal Statistics Service. In order to correctly draw up reports, template 1 Individual Entrepreneur Trade, a sample, as an example of filling out, is located in the branches of Rosstat.
3. PM industrial form – submission of data by a small enterprise on the production of products. In the case where the individual entrepreneur belongs to small businesses, monthly, until the 4th next month, you need to submit this report to the statistics department.

You can also find out what reporting forms need to be submitted to Rosstat by sending a request. The Federal State Statistics Service itself sends all the necessary forms and instructions.

Form 1 Individual Entrepreneur Trade is submitted by entrepreneurs who are included in the Rosstat list.

Depending on business turnover, statistical reporting IP must be submitted with the following frequency:

• once a month;
• quarterly;
• once a year;
• once every five years (in the case when the individual entrepreneur is not on the Rosstat list).

Reporting may be submitted in person or via email.

In the form you need to fill in the OKPO and INN code.

This form is filled out by an individual entrepreneur who sells goods to the public and/or repairs household products.

The form consists of 9 questions. You must answer all or only the 3rd and 4th questions. It depends on what information Rosstat requests.

The first question requires a “Yes” or “No” answer. If the answer is “Yes,” we move on to the next question. If an individual entrepreneur worked as an employee for another individual entrepreneur or for a legal entity, but did not engage in his own business, this also means that the real individual entrepreneur did not have any activities, that is, “No” should be marked.

When an individual entrepreneur combines employment with another business entity and runs a business independently, then he must submit Form 1 Individual Entrepreneur Trade, but he must take the indicators solely based on the results of his entrepreneurial activities.

Individual entrepreneurs who did not conduct activities during the reporting period answer question 1.1, and, at this stage, they stop filling out the form. If they worked for hire, put the mark “Yes”, if they did not work – “No”.

In the case where an individual entrepreneur temporarily stopped his business, but carried it out for some part of the reporting period, he must provide data on his activities. In this case, the report provides information about the last working month.

There are three versions of the answer to the second question about the location of activity:

• in markets;
• outside markets;
• both options.

If the individual entrepreneur worked only in the market, he indicates this information in the report, and, for him, the survey ends.

In the other two cases, you need to move on to question 3.

The answer to Question No. 3 requires you to indicate the amount of all income from business activities. The amount of taxes and fees is also taken into account here.

With the natural payment method, the amount is based on the transaction price. In the case where it has not been agreed upon, revenue is formed on the basis of market prices. If there are no market prices as such for a specific product or service, then revenue is formed from prices for analogues sold under similar circumstances.

Question 3.1 displays the amount of revenue from retail sales of food, drinks, dietary supplements and tobacco products.

Question 4 must be answered in great detail, identifying all types of goods and services that were sold in September (or the last month when work was carried out) of the current year. It is necessary to indicate the specific types of goods and services sold.

When the range of products sold is extensive, you need to indicate the advantage: food or non-food.

In addition to stores, there are other ways of selling goods and services:

• via the Internet;
• by mail;
• through TV stores.

If the individual entrepreneur was engaged in other types of activities in addition to retail trade, for example, repairing bags, making confectionery, and so on, this information must also be indicated in the form.

Retail trade is resale to the public, wholesale is sale to other individual entrepreneurs and legal entities. persons.

When selling goods personal production, revenue from retail trade is not displayed, but a specific type of activity (for example, shoe production) is displayed.

Opposite each type of activity it is necessary to indicate the percentage of gross revenue. The total must equal 100%.

In question No. 5, it is required to indicate the number of hired workers, family members, partners involved in the individual entrepreneur’s business. Information is entered as of the 1st day of the month following the reporting month.

The 6th question displays the costs of purchasing goods sold in September (or in the last month of doing business).

In the 7th question, you must indicate the number of retail facilities operating on October 1 (or on the 1st day of the month following the reporting month).

Even in the case where an individual entrepreneur simply rented part of the premises and works in it, this part is also considered a separate unit

Question No. 8 shows the redistribution of revenue for the year; distribution is immediately planned for the 3rd and 4th quarters of the current year. The total amount must be 100%.

Question No. 9 requires a “Yes” or “No” answer. If the individual entrepreneur produced and sold industrial goods– mark “Yes”, otherwise – “No”.

The Federal State Statistics Service conducts a sample study of the activities of individual entrepreneurs who sell goods to the public and repair household products (as well as personal items).

Form 1-IP trade, which is used to conduct the study, was approved by Rosstat Order No. 185 dated May 12, 2010 (as amended on August 9, 2013). The report is submitted to the territorial Rosstat no later than October 17 of the current year by entrepreneurs included in the sample (the statistical agency sends a corresponding notification).

When filling out the form, you must answer either all questions, or only questions 3 and 4 one at a time shopping facility at the location of the study, in accordance with the mark placed on the form.

Filling out form 1-IP (trade)

The research is carried out in the form of a questionnaire; in total, the entrepreneur needs to answer nine questions. Before answering the research questions, you will need to fill out your postal address (zip code, registration address), indicate your last name, first name and patronymic in the “Individual Entrepreneur” line, and sign. 1-IP (trade) also contains the code part of the form - in it you must indicate the OKPO code and TIN. After filling out this information, you can begin filling out the main part of the form.

The first research question that an entrepreneur needs to answer is whether he carried out activities in the current year? The answer to this question involves choosing from two options: “yes” or “no”. If the activity was carried out, you need to move on to question 2.

If the answer to the first question is “no,” then the entrepreneur needs to clarify whether he worked in the current year as an employee for another entrepreneur or in an organization. After answering this question, completing the research for the entrepreneur will be completed.

Next, report 1-IP (trade) contains a question about the place where the activity was carried out. If the activity was carried out outside the market territory or both on the market territory and outside it, then you should move on to answering the next question. If the activity was carried out on the market, then the survey for the entrepreneur will be over.

Answering the third question of the 1-IP statistics report (trade), the entrepreneur must indicate the approximate amount of revenue, taking into account taxes and other obligatory payments. If payment for goods was received in kind (for example, in the form of goods), then the amount of revenue is calculated based on the transaction price. If this price cannot be established, then the value of the transaction must be determined based on the cost of the goods. Separately indicate the cost of sold food products and tobacco products.

Next, the entrepreneur indicates in detail the types of activities carried out in September (or during the last month of work). A separate field is provided for each type of activity. If the entrepreneur traded retail goods it is necessary to indicate the goods traded. If there are a lot of goods and it is not possible to indicate each type separately, they should be generalized, for example: “retail trade in non-food products.” If trade is carried out outside stores or other types of activities (other than trade) were carried out, this must also be indicated. Opposite each type of activity, it is necessary to indicate the approximate share of revenue from each type of activity (as a percentage, rounded to whole numbers, if necessary).

Answering the fifth question, the entrepreneur indicates the number of people who worked for him on October 1 of the current year (or on the last month of the activity). Partners, family members, and employees are indicated separately.

The answer to the seventh question reflects the number of retail outlets (that is, stores, kiosks, etc.) owned by the entrepreneur that were actually operating as of October 1 (or the 1st day of the month following the last month of operation) of the current year.

If an entrepreneur trades in goods of his own production, in the answer to the last, ninth research question, it is necessary to mark the answer “yes”.

The current completed form 1-IP (trade) for 2019 is given at the end of the article. The completed form must be signed by the person responsible for providing information to Rosstat, indicating the position, full name, contact phone number and date of filling out the report.