Individual entrepreneur reporting to Rosstat in 2021: forms, deadlines, sanctions for failure to submit

What does Form 1-IP include?

Form 1-IP was approved in Appendix 11 to Rosstat Order No. 419 dated July 22, 2019. Detailed instructions for filling out are also given there.
Since January 1, 2021, changes have appeared in the order; take them into account when drawing up the report. Using this form, entrepreneurs report on their work during the year - revenue, types of activities, number of employees.

The form itself is small. It includes a title page and a short five-item questionnaire. Let's look at the filling rules.

Appendix 2

Approximate weight expressions for bulk cargo
transported by road
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Title page

The title page of form 1-IP is standard for all business reports.

It is necessary to indicate the detailed address of the individual entrepreneur: subject of the Russian Federation, street, house, apartment and zip code. It happens that the actual and registration addresses differ, then you need to enter the details of the actual address.

Next, indicate the full name of the entrepreneur and sign.

A standard part with codes is also provided. It must indicate the TIN from the certificate and OKPO based on the notification of assignment of statistics codes.

PM industrial instructions for filling out

PM PROM is a form that must be filled out by legal entities acting as small and medium-sized enterprises. The fact of the peculiarities of data entry does not depend on the number of personnel in certain companies.

Everyone must fill out and submit the document within the prescribed period.

Also, filling out the form is required from individual entrepreneurs who employ other people, their number is 16-100 people, manufacturing products in the field of extraction and processing of resources, production and distribution of electrical power elements, gas, steam, logging, fishing

After filling out the PM-PROM, the data goes to the Russian statistical authorities, but when filling it out, it is important to focus on the 2021 instructions. All data in the document must be current

FSS sick leave

The procedure for drawing up a reporting document

According to the order of the Russian statistical committee, in 2016, instructions related to filling out the PM-PROM form were approved. Now the report is filled out differently.

Returning using the old form is fraught with fines.

The department’s new instructions act as instructions for carrying out actions; all that remains is to cite only some official points that are provided for by law. Eg:

• Individual entrepreneurs and legal entities, as well as individuals, enter a special code form in the code area based on the classifier of companies based on the corresponding Notification of code assignment.
• Companies that are or have been declared bankrupt and are conducting bankruptcy proceedings are not exempt from providing the set of data in question. Liquidation comes only after the company is officially declared insolvent.
• The procedure for filling out the PM-PROM indicates that in the address area of ​​this document the full name of the company involved in the report should be indicated, according to the constituent documents. The name of the separate division of the legal entity is indicated on the form.
• The line “mailing address” is noted in the name of the subject of the Russian Federation, the legal address usually coincides with the fact, if this is not observed, then the actual location is noted. The individual entrepreneur indicates the mail address.
• The procedure for filling out the PM-PROM form indicates that, within the free lines, data on all types of manufactured products is indicated, according to the classifier.
• The nomenclature of product varieties with a mark of the units in which they are measured, as well as codes, can be obtained from bodies that reflect government statistics, as well as directly on the committee’s website. To do this, you need to refer to the corresponding heading - Entrepreneurship - Production.
• The instructions for filling out the PM PROM form states that information on the manufacture of certain types includes products that are produced by a small enterprise, regardless of the main type of activity. These products may be those made from our own raw materials, as well as from the customer’s materials; they are intended to be sold to other persons, our own capital construction and other departments. PM PROM statistics filling out indicates the need to follow a special procedure when entering this information.
• The reduction of data based on specific units of production is carried out in the valuation; information is recorded at actual cost and accounting prices. If production is carried out from raw materials supplied by customer, then the data is given at full cost.

You can download the pm-prom form instructions for filling out 2021 directly on the website. After studying this information in detail, filling out will not cause any particular difficulties.

Submit the form using the new form

By downloading the new form and using the detailed instructions for filling it out, you will be sure that the regulatory authority will not refuse to accept your document. If you bring a report on an outdated form, they will not accept it.

Accounting specialists closely monitor all changes in legislation. A responsible accountant will never miss the moment of changing the old form to a new one.

If you do not have a qualified specialist and you cannot afford to maintain an accounting service, outsource a specialist or order a part-time job remotely.

, please select a piece of text and press Ctrl+Enter.

Survey part

The text portion of the form contains five questions and several subquestions that must be answered. Let's consider them sequentially.

Question 1. The answer must be “YES” or “NO”. The choice depends on whether you were engaged in business in the reporting year. If yes, then check the appropriate box and move on to the third question.

If you did not conduct business or worked for the entire year for hire from other individual entrepreneurs or organizations, then move on to the second question.

Note! If you are running a business and at the same time working under an employment contract in another company or individual entrepreneur, then you need to answer “YES” to the first question and completely fill out the form in accordance with your business activity.

Question 2. This question is relevant only for entrepreneurs who did not engage in business at all in the reporting year. Here you need to indicate whether you were employed or did not do anything during the entire reporting year.

Question 3. In the answer to this question you need to indicate all your earnings from the business during the year, which you received for the sale of goods, work or services. The amount must include taxes and other mandatory fees.

If you were settled not with money, but in the form of property or the provision of barter services, then the amount of proceeds is calculated based on the transaction price. If it is not determined, then calculate the revenue at the market value of the products received.

If you carried out activities but did not earn anything, put “0” in the line.

Question 4. In your answer, list in as much detail as possible all types of products, works and services that you sold in the reporting year. This needs to be done by type of activity. For example, shoe production and wholesale footwear trade.

Important! If an individual entrepreneur, through his own distribution network or other establishments, sells goods of his own production to the public, then the proceeds from their sale should be classified as production activities. Trade in this case does not stand out.

Subquestion 4.1 assumes that next to each type of activity you indicate the share of revenue that it generated. This must be done as a percentage, in whole numbers. The sum of all lines under clause 4.1 must be equal to 100%.

If you fill out the report electronically, additionally indicate the type of activity code according to OKVED2.

Question 5: This question requires you to indicate the average number of people who worked for your business in the reporting year.

The average number is calculated as follows:

number of persons working in each month (including sick and vacation pay) / number of months of activity in the reporting period.

Round the result to a whole number.

All employees are usually divided into partners, family members and employees.

Partners are those who have contributed to the assets of the business and do some of the work. Ordinary investors who gave money but are not involved in any way in the activity are not included here.

Helping family members include those who work as an assistant in a business owned by a relative or household member.

Employees include persons who work for remuneration under a written or oral contract. Individual entrepreneurs who pay taxes for themselves are not included here.

Form 1-IP Sample filling

Procedure and sample for filling out form No. PM-1 auto cargo

PM-1 auto cargo is used by small enterprises engaged in the field of motor transport in order to report on the transportation of goods carried out on a commercial basis. You will learn how to fill out this report and other nuances from our article.

Where and when should the PM-1 auto cargo report be submitted?

Procedure for filling out the PM-1 auto cargo report

Where to fill out the form?

Results

Where and when should the PM-1 auto cargo report be submitted?

All small enterprises, with the exception of micro-businesses, engaged in road freight transportation on a commercial basis, are required to submit this form to the territorial offices of Rosstat.

The form is submitted quarterly, if cargo transportation was carried out regularly during the reporting period, by the 15th day of the month following the reporting quarter. If auto companies do not regularly provide cargo transportation services on a commercial basis, then the weekly report is submitted before the 15th day (inclusive) of the month that follows the month with the reporting week.

IMPORTANT! When filling out the report, only work on the transportation of goods by road, which is carried out on a commercial basis, is taken into account. On-farm transportation, incl.

hours without entering a public road (in all cases), are not reflected in the report.

The report is submitted by the company to the territorial office of Rosstat at its location. In the event that the legal address of the company does not coincide with the actual one, reporting is submitted at the place of actual business activity.

If the reporting was not submitted within the specified period, in accordance with Art. 13.19 of the Code of Administrative Offenses, an administrative penalty in the form of a fine is imposed on the violating company, as well as on the officials appointed by the director responsible for submitting reports.

Procedure for filling out the PM-1 auto cargo report

In the address column of the form you should indicate the full name of the company, corresponding to that specified in the charter, and then a short name in brackets. The actual address of the company is indicated, even if it does not coincide with the official one.

The report, the form of which was approved by Rosstat order No. 527 dated August 19, 2014, must contain all the necessary indicators. If a value is not specified, a dash is placed in its place. The report contains data for the reporting month or reporting week.

The obligation to submit reports is also imposed on those businessmen who do not provide motor transport services on a regular basis. If during the reporting period there were no activities related to road transportation, then only the basic 1st section is filled out.

Section 1 provides information about all trucks, even if at the time of filling out the report they are not in service (for example, they are under repair or leased).

Line 101 of column 3 does not indicate information about those cars that are being repaired or awaiting early repair, as well as about those that will be written off from the balance sheet due to the impossibility of restoration to a working condition.

Section 2 contains data on the operation of vehicles transporting goods. Further, the report reflects in a structured manner information about the operation of the cars (whether they took part in the survey when they were released from the garage).

If the company has a large fleet of trucks, then subsection 3.2 provides information about each trip for 2 days of the reporting week with the volumes of transportation inherent to this company.

You may also be interested in the material “Occupational Safety Instructions for the Driver of a Car (2016).”

Where to fill out the form?

A completed sample of the PM-1 auto cargo form can be downloaded from our website. We present to your attention a current sample with correctly filled in information.

Results

Small enterprises that regularly (or intermittently) provide services for the transportation of goods by road on a commercial basis must submit special reports.

Form PM-1 auto cargo, depending on the activity of the company's auto cargo activity, is submitted to the territorial office of Rosstat quarterly or monthly (if the activity is carried out irregularly).

For information on how to fill out a waybill for a truck, read our article “Truck waybill in accounting (form).”

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Who submits Form 1-IP

Individual entrepreneurs report on their activities using Form 1-IP. It is taken by all businessmen who have duly registered and received individual entrepreneur status.

The exception is entrepreneurs in retail trade. Another form is provided for them - 1-IP (trade). But entrepreneurs who retail cars, motorcycles and other vehicles must also submit information using the usual 1-IP form.

Written research on the work of entrepreneurs is carried out selectively. Not all individual entrepreneurs are included in it, but only a part - that is, you do not have to report annually.

If you are included in the sample, the statistical authorities will send you a letter in which they will tell you about the need to report. But it happens that it is not sent. This circumstance does not exempt you from the obligation and penalties for late reports, so check the need to report yourself in the Rosstat service. Another option is to call your statistical office and ask if you are on the list.

Once every five years, Rosstat arranges a comprehensive survey and requires all individual entrepreneurs to report on the form. The last time it was held was in 2021. If nothing changes, the next full business study will begin in 2021.

Reports to Rosstat for individual entrepreneurs without employees

As stated above, reports are submitted to the statistics service only at the request of Rosstat itself. To check whether you should provide something to Rosstat this year, it is recommended to use the notification generation form on the official website of the Statistics Service. By filling out one of the details in the fields of the form (OKPO, INN, OGRN), you will receive on the issuing page either the number of one of the reporting forms, which you need to fill out and send to the regional office of the Rosstat service, or just a form, if you do not need one this year No reports need to be submitted.

Video: example of using the form for generating notifications on the Rosstat website

Reporting forms may differ depending on the type of activity of an individual entrepreneur and whether he has hired employees, therefore, to obtain the most reliable information about the reporting required from an individual entrepreneur, we recommend contacting Rosstat directly.

When and where to submit form 1-IP

Only those included in the sample will submit the 1-IP report for 2021 to Rosstat. This must be done once - before March 2, 2021. This day falls on Monday, so the deadline will not be postponed.

If by this time you have not appeared on the list of those required to submit a report, then you can relax. This year the examination will not affect you.

The form can be submitted in paper or electronic form. The place of delivery is the territorial body of Rosstat for the subject, which is attached to the address of the individual entrepreneur.

Penalties

Rosstat treats its reporting as strictly as tax reporting. For violation of the delivery procedure, late deadlines or provision of incorrect information, you will have to bear responsibility under the Code of Administrative Offenses of the Russian Federation.

Article 13.19 of the Code of Administrative Offenses provides for a fine for officials of 10-20 thousand rubles. If you commit a violation again, the fine will increase significantly and amount to 30-50 thousand rubles.

Law of the Russian Federation dated May 13, 1992 No. 2761-I provides that the violator is obliged to compensate the statistical authorities for the damage caused if he was late with the report or submitted incorrect data. In this case, Rosstat will have to make corrections to the final consolidated statements, and they will be required to compensate for this.

Zero report 1-IP

It happens that an entrepreneur has just registered and has not started working, but is already included in Rosstat’s sample. In this case, you will still have to report - fill out a zero report.

If you did not conduct business, you must fill out the title page and answer the question about conducting business in the reporting year.

Next, check the box that corresponds to the answer to the question “Did you work for hire?” If not, then the survey is completed - sign the form and submit it to Rosstat.

Entrepreneurs who do not work temporarily or have stopped working for a certain period of the reporting year report in accordance with the general procedure. Questions must be answered in accordance with the period in which the activity was carried out.

Procedure and deadlines for submitting reports to Rosstat for individual entrepreneurs in 2021

Businessmen are required to submit reports to the statistics service in the following cases:

• every 5 years, when all microenterprises report;
• upon direct request from Rosstat.

All individual entrepreneurs must submit the requested reports to the Statistics Service. In other words, these obligations apply to both entrepreneurs using hired labor and individual entrepreneurs working without hiring personnel.

Individual entrepreneurs are required to submit reports at the request of Rosstat within the established deadlines

The last mass submission of statistical reporting for micro-enterprises took place in 2021, therefore, in 2021, individual entrepreneurs need to submit statistical reporting only if the corresponding requirement has been received. Rosstat usually sends them by registered mail. According to the Statistics Service, approximately 1% of small businesses from across the country are subject to random surveillance every year. The reporting deadlines (year, quarter or month) are indicated in the same notice.

In the period between continuous observations, surveys of small enterprises, microenterprises and individual entrepreneurs are carried out on a one-time basis (according to the rules approved by Government Decree No. 79 dated 16.02.2008). For this purpose, stratified random sampling is used. And then the data obtained is distributed to the entire population of enterprises and entrepreneurs.

The sample population includes organizations and individual entrepreneurs engaged in all existing types of activities. Therefore, those who engage in an atypical, rare type of activity have a greater chance of being included in the sample. Or who is atypical in some other way. For example, by revenue volume or number of employees. The probability of such unusual firms being included in the sample is virtually 100%.

This is what a request from Rosstat for reporting looks like

The Service independently determines the enterprises included in the sample for collecting statistical data in accordance with the existing approved work plans of Rosstat for the coming period.

You can submit reports in person, by regular mail or by email. It is important to note that Rosstat guarantees all respondents data confidentiality and protection of information provided by participants, and also excludes the transfer of any information to tax authorities or other government agencies and regulatory structures.