The designation P-1 encrypts a report on the production and shipment of products or sales of services. This type of document is sent to the statistical authorities. Although not all, but quite a few enterprises are required to submit it. Moreover, if the company that must fill out these reports has separate divisions, it is also necessary to fill out a separate P-1 form for them. The report must be submitted no later than the 4th day of the month following the reporting month.
Organizations operating in the field of small business, insurance companies, banking and financial institutions, etc. are exempt from reporting.
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Basic rules for filling out the document
The report can be divided into several sections:
- title page,
- main information block,
- certifying part.
All main sections are presented in the form of tables, where specific digital indicators are entered.
When filling out the document, you should be guided by background information and various explanations that are given in the report form, and it would also be useful, at least superficially, to familiarize yourself with some types of all-Russian classifications, the codes of which are used in the report.
This type of reporting refers to regular documents (must be submitted once a month) and all data is entered into it at the end of the reporting period.
If there is a reorganization or closure (liquidation) of a company obligated to provide a P-1 report, then it must be prepared for the entire period of work in the reporting period, up to the moment of reorganization or closure.
Those companies that were temporarily not engaged in their activities during the reporting period are required to provide a document on a general basis, but with a note indicating exactly when they did not work (i.e., indicating specific dates).
What you need to know about form P-1
The form and how to fill it out were last updated on July 22, 2021. The current version was approved by Rosstat order No. 419 dated July 22, 2019 in Appendix No. 14. OKUD form code - 0610013.
Organizations report using this form every month throughout the year. Rosstat receives from it information on the volume of sales of goods that the organization produced independently or purchased, on the balances of finished products and other indicators of trade turnover. It also reports on foreign economic activity.
Read on to find out who is required to submit the report within what time frame and where.
Title page
One of the subtypes of form P-1 is a report on the production and sale of agricultural products , which will be considered in the example of filling out the document.
The first step is to draw up a title page on which the reporting period is written (name of month and year), as well as information about the reporting enterprise: full name (according to the constituent documents), its address: legal and postal address, if they differ from each other (indicating the index ). The OKPO code (All-Russian Classifier of Enterprises and Organizations) and the OKVED code (All-Russian Classifier of Economic Activities) are also entered here - this data can also be found in the company’s registration papers.
Why do you need form P-1 (CX)?
The form in question is a statistical reporting document that must be sent to Rosstat monthly - on the 3rd day of the month following the reporting period - by legal entities operating in the field of agriculture, but not related to:
- to small businesses;
- peasant (farmer) households.
Through a document such as form P-1 Agricultural Organization , Rosstat is informed about the dynamics of production and shipment of goods produced by an agricultural organization.
If the company has separate divisions, reporting in Form P-1 (SH) is provided by each of them, as well as by the head office separately.
The current form, as well as instructions for filling out form P-1 (SH), were approved by Rosstat order No. 344 dated July 28, 2015. Let’s consider the main nuances of working with this document, taking into account the relevant instructions.
Section 1
This section of the form contains information about the movement of agricultural products . The first column of the table contains the name of the indicator (number one - plants, number two - animals and poultry), the second - line number, and the third - OKPD 2 code (All-Russian Classifier of Products by Type of Economic Activity).
Next are four columns, which include information about the movement of products, which refers to such actions of agricultural producers as sowing, production, shipment and balances. If something is not clear, then below the table, in the form of a short reference, explanations are given for some of the concepts used in the document.
Who, where and when provides
Not all legal entities know whether they need to fill out and send data about themselves to the territorial statistical authorities. Form P-1 statistics for 2021, which is required for subsequent completion, must be submitted to Rosstat by organizations with an average number of employees of more than 15 people (including part-time workers and persons working under the GPA). The exceptions are:
- SMP;
- insurers;
- financial organizations (including banks).
For organizations that are on a simplified basis, but not related to the SMP, statistical form P-1 is also required to be filled out. But in accordance with the changes introduced by Rosstat Order No. 686 dated October 27, 2016, non-profit organizations must submit such reports only if they provide services or produce goods.
Such a report must be submitted to Rosstat at the location on a monthly basis, up to the 4th day of the month following the reporting period. Form P-1 for December 2021 is due by January 9, 2021, since the New Year holidays lasted until January 8.
Section 2
The second section of the report records data on the number (i.e., quantity) of animals and poultry on the farm (for each species separately), as well as on the availability of feed (those listed in the first column of the previous section).
It should be noted that in form P-1, under the second section, there is a reference and information block where data on the results of agricultural activities are entered on an accrual basis at the end of the reporting period.
Who submits form P-1
Respondents to this form are legal entities, including those with separate divisions, that are engaged in the production and sale of goods and services. The following categories are required to submit the form:
- legal entities whose average number of employees over the past two years was more than 15 people, and whose annual turnover exceeded 800 million rubles;
- a legal entity with licenses for the extraction of mineral resources, without taking into account revenue and the number of employees;
- legal entities that were created or reorganized in 2021 or 2019, without taking into account the number of employees and turnover;
- non-profit organizations that produce goods and services for sale to other people, entrepreneurs and companies.
Organizations with less than 15 employees, including part-time workers and civil servants, submit report P-5 (m), instead of form P-1 and a number of others.
Organizations that have temporarily suspended work also submit a report. Similar rules apply to companies subject to bankruptcy proceedings.
The following are exempt from submitting a report:
- Individual entrepreneurs and private practice specialists;
- small and micro enterprises;
- credit and non-credit financial organizations.
Those companies that did not have production and shipments in the reporting month, which are examined according to the form, may also not fill out the report. They either submit a blank signed report with a completed title page, or write an official letter to the relevant Rosstat body.
Sections 3 and 4
The table in section number three contains information on the consumption of various feeds for feeding animals and poultry, as well as on the amount of cereal crops processed for these purposes.
Next comes the fourth section, which contains data on the export of produced agricultural goods (cereals and livestock products), including outside the country. If the goods were not shipped during the reporting period, this part of the document does not need to be filled out.
Composition of form P-1
The form consists of a one-page title page and five sections.
The first section reports general economic indicators in thousands of rubles. Information must be shown for the reporting month and the previous month. The reference part provides information about the export or import of services by a legal entity.
The second section discloses information about goods, works and services that were produced or performed by the organization independently.
The third section separately discloses data on wholesale and retail trade, as well as on the turnover of public catering establishments. The sale of goods of its own production, food, alcohol and beer stands out separately.
The fourth section is needed only for organizations that in the reporting month owned or rented trucks, including pickups and passenger vans. Here you need to indicate data on the volume of cargo transportation and cargo turnover.
The fifth section discloses information about the various types of products that were produced and shipped for the corresponding month.
Signing Form P-1
All information entered in the document must be certified by the employee responsible for its accuracy. Most often, this is the head of the enterprise and his position (director, general director) is entered in the corresponding table at the end of the report, and a signature is also placed with a mandatory decoding.
His contact details should also be indicated (in case the specialist receiving the documents has any questions) and the date the document was issued.
Instructions for filling out form P-1
Fill out the title page in the standard manner. Indicate the reporting month, name of the enterprise, postal address with zip code and OKPO code of the reporting organization or identification number for a separate division and the head division of the legal entity.
Full instructions for filling out the report were approved by Rosstat Order No. 711 dated November 27, 2019. Let’s look at the procedure in more detail.
Section 1
In this section, for each indicator, you need to provide information about the cost for the reporting month in column 01 and for the previous month in column 02. This is necessary, since the information in column 02 can be clarified in comparison with what was submitted for the last reporting month.
On line 01, show the volume of goods and services sold, exchanged, or transferred under trade credit that were produced and performed in-house. Products that the organization produces for itself are not reflected in this line.
On line 02, reflect the cost of goods sold that you purchased with the original purpose of resell, and reflected in the debit of account 41. The cost is reflected upon the sale, even if you have not yet received the money.
The following is information on the balances of industrial or agricultural finished products and on the balances of goods purchased for sale. Separate lines are given for products included in fixed assets.
Separately from line 01 you need to highlight innovative or technology-related.
In the reference section, check the appropriate boxes if you worked with residents of other countries and provided or received services from them.
Section 2
In this section, distribute the data by lines according to the divisions of the organization that carry out certain types of activities from OKVED. In column A, put the name of the type of activity, and in column B, its code.
The sum of all data on the lines of the second section must be equal to line 01 in the corresponding columns.
Section 3
In the third section, decipher the indicators for wholesale and retail trade, as well as public catering turnover.
In line 22, show retail turnover - this is revenue from the sale of goods to the public for personal consumption or household use. One of the main signs that a transaction relates to retail trade is a cash receipt (invoice) or other document replacing it.
Show turnover in actual sales prices, taking into account trade margins, VAT, excise taxes and other mandatory payments. In lines 23 and 24, separately highlight the sale of your own production, food, beverages and tobacco products.
On line 26, show the wholesale turnover. It represents revenue from the sale of previously purchased goods for resale. Show data in actual sales prices.
On line 27, show the turnover of public catering - revenue from the sale of your own culinary products and purchased goods without processing.
Section 4
On lines 29 and 31, show the total volume of cargo transportation and cargo turnover. The car can be owned, rented or leased - take into account either way.
The volume of transported goods is determined by primary accounting indicators, which are reflected in the transport documentation.
Freight turnover takes into account the transportation distance and is defined as:
Σ (Cargo mass for each trip × Distance for each trip)
Recommendations for filling out form P-1
Not all legal entities pay attention to the fact that Rosstat’s order states that it is necessary to prepare separate reports for their branches, separate divisions and representative offices. Statistical reporting form P-1 for each of them must be submitted to the territorial statistics body. But information about them should not be displayed in the head office report.
The report document consists of a title page and five different sections. The first page displays general information about the organization itself. Separate units indicate data about their location. A sample of filling out form P-1 statistics will help you correctly enter OKPO, the name of the organization, and your address.
Section 1
The data displayed in this part of the document must not include VAT. There is no need to fill out all lines on a monthly basis - the information in lines 3, 4, 5 is entered only in quarterly reports.
It is important not to forget that in the first line there is no need to reflect income received as a result of the sale of fixed assets, intangible assets, inventories, currency and securities. Step-by-step instructions for filling out the P-1 statistics form will help eliminate such errors when entering data.
Section 2
All calculations also do not include VAT. You need to fill in as many rows in the table as the number of OKVED codes the organization operates under.
Section 3
Here, VAT must be included in the indicated amounts. Data on goods sold is entered in different lines:
- to the population;
- Individual entrepreneurs and legal entities.
Line 28 is intended to indicate the amount of money received for services. If it is filled out, you will also have to submit Appendix 3 to Form P-1. Effective February 1, 2021, the form has been updated to eliminate this line. Therefore, this information will no longer be required in the January report.
Section 4
Here the data is entered in tons or ton-kilometers. The last unit of measurement is used to display the cargo turnover of the enterprise. Instructions for filling out the P-1 statistics form will help you correctly calculate this parameter.
Section 5
Data must be entered in accordance with the classifier of types of goods and services developed by Rosstat.
Special varieties of the P-1 form
In addition to the established general form, there are some other varieties of it, which certain organizations must submit. These include:
- Organizations engaged in the catching or production of fish and other aquatic biological resources. They need form P-1 (fish), which should be downloaded to enter information electronically. The list of enterprises required to submit this report is compiled by Rosstat. The form of the document was approved in 2015.
- Legal entities engaged in the production and shipment of agricultural products. Reports must be submitted by the 3rd day of the month immediately following the reporting period. Form P-1 (CX) (the 2021 form was approved on August 4, 2021) is submitted monthly.
