Procedure for filling out the report 1 individual trade. Information about the activities of an individual entrepreneur in retail trade. How reports are submitted

To know how to develop the country's economy, you need to clearly know the current state of affairs. For this there are special government agencies, including Rosstat, where the 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 Federal service State statistics themselves determine who is obliged to provide 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 provided 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 IP trade, a sample, as an example of filling, 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 a small business, monthly, before the 4th day of the 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 of individual entrepreneurs is required to 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 on his own, 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 in 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:

• through 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, manufacturing 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 personal-produced goods, revenue from retail trade is not displayed, but a specific type of activity is displayed (for example, shoe production).

Opposite each type of activity it is necessary to indicate the percentage of gross revenue. total amount should be equal to 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).

Question 7 should indicate the number of retail facilities operating on October 1 (or on the 1st 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.”

This is the form statistical reporting, which is provided to Rosstat authorities at the place of business of the entrepreneur. They provide it individuals who are engaged in entrepreneurial activity without education legal entity, with the exception of persons who are engaged retail trade and repair of household products, personal items, with the exception of trade in motor vehicles and motorcycles, their parts and motor fuel; individual entrepreneurs who are engaged in agriculture. The form itself was approved by Rosstat order No. 547 dated September 4, 2014. 1-IP is provided once a year. The deadline for completion is March 2 of the year following the reporting period.

By the way! You can easily prepare and submit reports to Rosstat accurately using online accounting for small businesses - “My Business”. The service automatically generates reports, checks them and sends them to in electronic format. You can get free access to the service using this link.

You can find out about the provision of this form of statistical reporting on the Rosstat website; you just need to enter the entrepreneur’s TIN data. If you are subject to the provision of this report, this will be displayed on the Rosstat website. In this way, you can check not only the provision of Form 1-IP, but also any other form of statistical reporting.

Fill out form 1-IP step by step

In the code part of the form, fields with the personal data of the entrepreneur must be filled in: OKPO - based on the notification of this number from Rosstat and TIN - based on the data issued from the tax authority.

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

There are two answer options - “yes” or “no”. If the entrepreneur did not carry out activities in the reporting year, then the answer should be “no”. If the activity was carried out, even not for a full reporting year, then the answer is “yes”.

If an entrepreneur provided services to another entrepreneur or legal entity, then the answer should be “no” (since the question implies a relation of activity in terms of own business). If you, as an entrepreneur, provided services in relation to your own business and at the same time were employed by another legal entity, then in this case the answer is “yes” (your entrepreneurial activity was carried out and you must fill out all the data on the basis of your own business).

Question 2: you carried out business activities in the same entity Russian Federation where you are registered as individual entrepreneur?

There are also two answer options. If you, as an individual entrepreneur, carry out labor activity in the subject of the Russian Federation, where they were registered as individual entrepreneurs, then the answer is “yes”. If your main income comes from a region of the Russian Federation where you are not registered as an individual entrepreneur, then the answer is “no”. In this case, in the open field it is necessary to enter the region of the subject of the Russian Federation where the individual entrepreneur actually operates.

Question 3: indicate the amount of revenue in the reporting year (including taxes and other obligatory payments) from the sale of goods, services provided or work received by you in the reporting year of business activity.

Here you must indicate the amount of revenue received by the individual entrepreneur in the reporting period (year). This is the total amount of cash receipts associated with payments for sales of goods or work performed. If the entrepreneur received his income not in cash, but in kind, then this income should also be reflected. If there was a deal, then the cost was agreed upon in advance and this figure should be taken from the contract. If the value of the natural value was not specified in documents, then this value is determined from market prices of the given period.

Question 4: provide 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.

Here is a kind of table where you need to describe in more detail the products that you sold or the services that you provided. If an individual entrepreneur traded construction products, then “sale of construction materials” should be indicated; if cargo transportation was carried out, then “cargo transportation services.”

It is worth noting that goods purchased for resale to legal entities should be classified as wholesale trade, and if there was a sale to the public, then this is equated to retail trade. If an entrepreneur carries out several types of activities, then opposite each type it is necessary to indicate a percentage for each type. In general, the result should be 100% of revenue for all types economic activity.

Question 5: indicate the types of products you produce and estimate the volume of their production in the reporting year.

This question needs to be answered by entrepreneurs who produce products. There is also a table in which you need to fill out all the fields in more detail. Column 1 indicates the name of the specific type of product produced. Column 2 indicates the unit of measurement of the manufactured product. In column 3 - the number of products produced. The product name must contain detailed information, for example, “rice noodles” or “sauerkraut with cranberries.” The unit of measurement is indicated in kilograms, liters, meters, etc. Here you need to choose the unit that suits you.

Question 6: On average, how many people worked in your business, partners, helping family members, employees?

In answer to this question, you must indicate the number of people who helped you implement this type entrepreneurial activity. This includes employees, family members who participated in the activities of the entrepreneur, all individuals who worked for you under a contract on paper or by verbal agreement. It will be necessary to calculate their number. To do this, you need to add up the number of people each month and divide by 12 (this is if the entrepreneur has been operating for a whole year). If you did not work for a full year, then you need to divide by the number of months you worked in the reporting period. The resulting number must be rounded to the nearest whole number. For example, if you got 1.6 people, then this equates to 2 people. Business partners are defined as persons who provide services with you, but who are not members of your family. Business partners do not include those who provided financial support or assistance to your business, but did not participate in the activities of your enterprise.

For failure to submit statistical reports, there are still penalties for individual entrepreneurs, according to Part 1 of Article 13.19 of the Code of Administrative Offenses of the Russian Federation. For an entrepreneur, such a fine is 10,000-20,000 rubles. The same fine is provided for incorrectly provided information. Therefore, if you have any questions about filling out Form 1-IP, you can contact your TOGS.

The form of annual statistical reporting No. 1-IP “Information on the activities of an individual entrepreneur” has been approved. We will tell you who needs to take it and in what time frame in our consultation.

Who submits Form No. 1-IP and when?

Form No. 1-IP is drawn up based on the results of 2017 and must be submitted no later than 03/02/2018.

You can download statistical reporting form No. 1-IP in Excel format.

Composition of form No. 1-IP

Form No. 1-IP includes the following blocks:

The average number of people working in the reporting year for each category (partners, helping family members, employees) is determined as follows: add up the number of people working in each calendar month, including those temporarily absent (sick, on vacation, etc.), and divide by 12. If the individual entrepreneur worked for less than a full year, then the resulting amount is divided by the number of months the entrepreneur worked. The resulting data is rounded to the nearest whole number (for example, 1.5 and above should be rounded to 2, and less than 1.5 should be rounded to 1).

Involves a choice of two options: “YES” or “NO”. In the case where an individual entrepreneur confirms the fact of his entrepreneurial activity in the current year, it is necessary to mark the answer option “YES” and go to question 2.

If the individual entrepreneur did not carry out business activities in the current year, the answer option “NO” must be marked.

If an individual entrepreneur performs work only for hire from another individual entrepreneur or legal entity, then to question 1 “Have you carried out entrepreneurial activities in the current year?” in relation to such activities, he must answer “no”.

If an individual entrepreneur who is employee from another individual entrepreneur or legal entity, and also carries out business activities independently, then in this case he fills out form N 1-IP (trade) for all points regarding the activities of his own business.

Individual entrepreneurs who do not carry out entrepreneurial activities choose one of the answer options to question 1.1, this completes the survey.

Individual entrepreneurs who performed work for hire from another individual entrepreneur or legal entity and do not carry out independent entrepreneurial activities, mark the answer “yes” on line 1.1; individual entrepreneurs who are not employees of another individual entrepreneur or legal entity mark the answer “no”.

Temporarily unemployed individual entrepreneurs on the date of the survey, but who were active for any period of time current year, provide data on a general basis. In this case, answers to questions are given in relation to the last month of work of the current year.

If an individual entrepreneur in September (or in the last month of work) of the current year carried out activities only on the market, then the “on the market” option must be checked, and the survey is completed.

If an individual entrepreneur carried out activities in a store, pavilion, kiosk and other retail facilities that are not located on the territory of the market, then it is necessary to mark the answer option “outside the market” and go to question 3; if the activity was carried out both on the market territory and outside the market territory, then the answer option “both on the market and outside the market” is marked and it is also necessary to go to question 3.

Question 3. "Indicate the approximate volume of REVENUE (including taxes and similar obligatory payments) from the sale of goods, products, works, services received by you in September (or for the last month of work) of the current year for all types of business activity"

The answer to this question indicates the total volume of all receipts associated with payments for goods (work, services) sold.

When determining revenue, the amounts of taxes (value added tax, excise taxes and other similar mandatory payments) presented to the buyer (acquirer) of goods (works, services) are taken into account.

If an individual entrepreneur has not received 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 goods (work, services) and other property received, calculated at their market prices.

If it is impossible to determine 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.

Question 3.1. The answer to this question indicates the cost of food products and tobacco products sold through retail trade.

Foodstuffs- products in natural or processed form, consumed by humans as food (including products baby food, dietary food products), bottled drinking water, beer and drinks made from it, soft drinks, chewing gum, food additives and dietary supplements.

Question 4. “Give the detailed name of the TYPES of ACTIVITIES you actually carried out in September (or in the last month of work) of the current year”

Answers to question 4 are recorded in each space provided in as much detail as possible. It is necessary to list all types of products and services that were produced (provided) by an individual entrepreneur in September (or in the last month of work) of the current year. An individual entrepreneur engaged in retail trade must indicate what goods he traded. As a rule, this applies to trade in specialized stores (pavilions). The designated fields should contain entries of the following type:

Retail clothing trade,

Retail sale of footwear,

Retail trade in meat, poultry, products and canned meat and poultry meat,

Retail trade in fish, seafood and canned products thereof,

Retail trade in cosmetics and perfumes,

Retail trade of vegetables, potatoes, fruits,

Retail trade in household electrical goods, radio and television equipment, etc.

If trade is carried out in a wide range of food products, including drinks, in a non-specialized store, the following type of activity is indicated: “retail trade primarily food products, including drinks, and tobacco products."

If the store sells a wide range of non-food products, the type of activity “retail trade primarily in non-food products” is indicated.

If an individual entrepreneur sells goods outside of stores, then the following types of activities are indicated:

Retail trade by Internet,

Retail trade by mail order,

Retail trade through teleshopping, etc.

If an individual entrepreneur sells used goods, then the following types of activities are indicated:

Retail trade in antiques,

Retail trade in second-hand books,

Retail sale of used clothing, etc.

If, in addition to retail trade, other types of activities are carried out, there should be records of the following type:

Shoe repair,

Activities in the cafe,

Wholesale confectionery products,

Renting in rental of premises,

Bread production, etc.

The activity of selling goods previously purchased for resale to the public is classified as retail trade, and the sale of the same goods to legal entities or other individual entrepreneurs is classified as wholesale trade.

If an individual entrepreneur sells goods of his own production to the population through his own distribution network or leased retail facilities, then the proceeds from the sale of these goods relate to the type of activity as a result of which they were produced (for example, the production of sausages). Revenue from retail trade is not shown in this case.

Opposite each cell filled in indicating the name of a specific type of activity, it is necessary to indicate in fields 4.1 the approximate share of revenue from this type of 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 must be 100%.

Question 5. “How many people worked in your business on October 1 (or on the 1st day of the month following the last month of work) of the current year: PARTNERS (persons participating in your business on the terms of a property or other contribution and performing certain work in your business, may be and not be members of the same household), HELPING FAMILY MEMBERS, HIRE EMPLOYEES?

The answer to this question should indicate the number of partners helping family members; the number of employees who, as of October 1 (or the 1st day of the month following the reporting month) of the current year, worked under a written contract or oral agreement: permanent employees; workers hired for a certain period or to perform a certain amount of work; workers performing temporary, seasonal or casual work.

Business partners

This form comes into effect starting with the report for January 2011

Breakaway line

Dear entrepreneur!
The Federal State Statistics Service is conducting a sample survey of the activities of individual entrepreneurs selling goods to the public and repairing household products and personal items, and asks you to fill out this form, which should be provided to the territorial body of the Federal State Statistics Service

The mark is affixed by the territorial body of Rosstat:

1. HAVE YOU CARRIED OUT ANY ENTREPRENEURIAL ACTIVITY this year?
(mark X)

2. Where do you carry out your activities? (mark X)

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