New 1-IP form in 2021
Not only organizations, but also individual entrepreneurs must submit information about their activities to statistical authorities. Some statistical forms are developed specifically for individual entrepreneurs. Let's consider one of these - Form 1-IP for 2021. It was approved by Rosstat Order No. 419 dated July 22, 2019 in Appendix No. 11. You can download the new form 1-IP for 2021 not only in the specified Order, but also on our website by following the link:
You will find a sample form at the end of the article.
How to check whether a document is filled out correctly
The correctness of the formation of 1-IP is checked as follows:
- A negative answer to question 1 will result in one of the two fields in question 2 being completed.
- An affirmative answer to question 1 leads to the answer to question 3.
- The fixed amount of revenue in question 3 requires mandatory completion of column 4.1.
- Amount of shares per gr. 4.1 should be 100%.
For greater clarity, we will give an example of the design of the updated version of the 1-IP report.
Sample of filling out form 1-IP
Individual entrepreneur Igor Vasilievich Chernov is obliged to report to the statistical authorities for 2021.
Let's say a businessman is engaged in the wholesale trade of women's clothing and clothing repair in a specialized studio. During the reporting year, he did not work for hire, and did not involve partners or helping family members in the business. The average number of hired employees was 12 people.
The businessman’s annual revenue amounted to 12,000,000 rubles, including trade – 8,000,000 rubles, repairs – 4,000,000 rubles.
Let's calculate the share of revenue in the total volume:
- for trade 67% (8,000,000 / 12,000,000);
- for repairs 33% (4,000,000 / 12,000,000).
The report on Form 1-IP will be filled out as follows:
The procedure for submitting 1-IP to statistical authorities. Who, when and where reports
Form 1-IP is called “Information on the activities of an individual entrepreneur. Obviously, this form is presented only to individual entrepreneurs. There are some exceptions from the list of respondents:
Please note that if an individual does not have the status of an individual entrepreneur and pays tax on professional income, then he does not have the obligation to submit 1-IP.
The report should be compiled and sent to the regulatory authorities only if the entrepreneur is on the list of respondents who must submit this form at the end of the tax period. You can find out your fate regarding being included in the list by receiving an information letter from the statistical authorities, or on the official website of the statistical service by entering your TIN.
Form 1-IP 2019 refers to annual reports, that is, it must be submitted only once a year, no later than March 2 of the year following the reporting year.
The place of reception is the territorial statistics office.
Who should take 1-IP
We have already found out that this form is compiled by individual entrepreneurs. It does not matter whether they have employees or not, or what taxation system they use. Even with a simplified taxation system and a single tax on imputed income, the report will have to be filled out and submitted to the territorial office of Rosstat at the place of registration. However, there are exceptions. The report is not submitted:
- all individual entrepreneurs who are engaged in retail trade (except for those that sell vehicles);
- Individual entrepreneurs who were not included in the statistical sample for the year.
In fact, Rosstat must notify the entrepreneur of this obligation. You can find out on your own whether you need to submit Form No. 1-IP to statistics by using a special service on the Rosstat website.
How to fill out the 1-IP form without errors
The form is very compact and fits into three sheets. The composition of form 1-IP is as follows:
- title page;
- the main part, consisting of five questions, the answers to which are the necessary data to fill out.
Title page
Entrepreneur registration details are entered here:
- Full name;
- postal address (please note that it is the postal address, and not the registration address, provided they do not match);
- OKPO;
- TIN.
Main section
After entering your data, the entrepreneur must answer five questions:
- The question is about the very fact of entrepreneurial activity. If business activity was carried out for at least one month out of the entire year, then you must answer “Yes”, go to question 3 and subsequently answer questions only regarding this activity without taking into account activities under employment contracts (if this also took place in the reporting year).
- Only those who answered “No” to the first question proceed to this question. And there are only two options here: “Yes” and “No”.
After answering question 2, you can complete the calculation. Sign, date and turn in.
- Those who answered “Yes” to question 1 go to question 3. Here it is necessary to indicate the volume of revenue with the following features:
- we take the proceeds including VAT and other similar taxes;
- We show revenue for all types of activities in total.
- In this paragraph we describe all types of activities that the individual entrepreneur carried out during the reporting period. Clause 4.1 – percentage share of each type of activity.
- The question is about the number of persons who participate or assist the individual entrepreneur in its activities. There are:
- partners - participate in the business on the terms of some kind of contribution and perform some work;
- helping family members - relatives who help individual entrepreneurs conduct business activities;
- hired workers - persons performing work for remuneration
At the end of the form, you traditionally need to sign, indicate the date, email and telephone number.
A completed sample form can be found at the following link:
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 2021. But it would not be amiss to consider in detail the rules and features of filling out this document.
Form 1-entrepreneur 2021 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 - based on the Notification of assignment of the OKPO code posted on the Rosstat Internet portal: https://statreg.gks.ru, TIN - based on data from the Federal Tax Service.
Filling out Section 1. “INFORMATION ABOUT THE ACTIVITIES OF AN INDIVIDUAL ENTREPRENEUR FOR 2021”
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 https://statreg.gks.ru
- TIN - indicated in the TIN certificate or on the Federal Tax Service website at https://service.nalog.ru/inn.do
Next, you need to answer the questions:
Question 1. Did you carry out business activities in the reporting year?
If the answer to the question is “YES,” then you need to 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.
Further, for this answer option, you do not need to fill out anything else; in this form, you must submit the report to the Statistical Office.
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 it is necessary to proceed to question 3.
If the address of registration as an individual entrepreneur and the place of actual implementation of the main business activity do not coincide, then the answer is “NO” and additional information is provided 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 location of the main business activity.
Question 3. “Indicate the amount of REVENUE (including taxes and similar obligatory payments) from the sale of goods, products, works, services received by you in the reporting year for all types of business activities”
In this paragraph it is necessary to indicate the total volume of all receipts related to payments for goods (work, services) sold:
- if an individual entrepreneur received payment for goods (work, services) not 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 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 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 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, employees?
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 number of months of operation of the entrepreneur. 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.
The number of employees does not include individual entrepreneurs who pay taxes on their own and have entered into a civil law agreement and/or have a patent taxation system.
Reporting to Rosstat in 2021 - Form MP (micro)-in-kind
Let's talk about another form that Rosstat may require you to provide in 2021.
The MP (micro)-nature form is one of the forms of Rosstat sample research; approved by Rosstat Order No. 419 dated July 22, 2019 (as amended on August 1, 2019). The same order approved the Instructions for filling out the form.
Micro-enterprises - legal entities and individual entrepreneurs with up to 15 employees, engaged in the production of products (goods, works, services), engaged in the field of extraction, processing, fishing may be on the list of Rosstat for submitting the above form in 2021 for 2021.
The deadline for submitting the MP (micro)-in-kind form for 2021 is until January 25, 2021.
The form is very easy to fill out and consists of a title page and a sheet with production data. The following data must be entered into the product production data sheet:
- Name of product;
- unit of measurement;
- OKEI code;
- OKPD2 product code;
- the quantity of products produced in the specified units of measurement.
HOW TO CHECK IF YOU HAVE TO PROVIDE REPORTS TO THE STATISTICS OFFICE IN 2021
The opportunity to find out whether it is necessary to submit reports and which form to fill out for a specific individual entrepreneur or LLC is implemented on the official website of the Federal State Statistics Service https://rosstat.gov.ru/reporting
On the main page on the right in the menu, go to the section Individual list of forms by INN/ORGN/OGRNIP/OKPO. In the table that opens, fill in one of the fields and click the “receive” button. As a result, you will receive a list of all statistics codes related to your individual entrepreneur or LLC, information about statistical reporting that must be submitted in 2021, the deadline for submission and reporting.
It should be noted that taking into account the frequency of forms (monthly, quarterly, semi-annually, annually) and in connection with the need to update sets of observation objects, information on the lists of forms is updated by the Statistical Office on a monthly basis. In this regard, we recommend that you visit the above website every month and check the need or, conversely, the absence of the need to provide reporting in a particular month.
How to fill out form 1-Services
Report form 1-Services is otherwise called OKUD 0609703 and approved in Appendix No. 4 to Rosstat Order No. 418 dated July 22, 2019. For the report for 2021, several innovations have appeared, so the procedure for filling out the form has also changed.
Form 1-Services is small, it includes a title page and two sections. In them, organizations and entrepreneurs must talk about the types and volumes of paid services for the population and make a breakdown by territory (for legal entities).
Before proceeding to filling it out, it is worth considering several nuances that determine the need to enter information into the form. Information in the report should include service providers who accepted the order from the consumer themselves and directly received payment from him. Therefore, you do not need to take into account revenue if:
— The service provider received payment from his client’s employer. For example, an organization bought an employee a trip to a sanatorium: the cost of the trip in the report is reflected by the employer, not the sanatorium.
— The service provider engaged a third party to place an order or receive payment from the consumer. For example, a transport company sells tickets through an agency. The data in the report is included not by the transport company, but by the agency. In this case, the intermediary fee is taken into account.
Let's take a closer look at the process of filling out the form.
Title page
On the title page you must disclose all the basic information about yourself. The data for organizations and entrepreneurs is slightly different.
In the address part of the company indicate its full name, as indicated in the constituent documents, and its abbreviated name. For separate divisions, indicate its name and the name of the legal entity to which it belongs. Individual entrepreneurs indicate only their full name.
In the “Postal Address” line, the legal entity indicates the legal address and the actual address, if they do not match. Separate divisions without a legal address provide a postal address and zip code. The individual entrepreneur indicates the postal address at the place of registration.
Section 1
In the first section, the respondent must talk about the volume of services provided to citizens on a reimbursable basis during the year. The scope of services is indicated:
- in prices valid at the time of payment;
- in thousands of rubles;
- including VAT and other payments;
- taking into account the cost of materials necessary to provide the service;
- with one decimal place.
Receipts are distributed by type of service line by line.
Line 01 is the result. It contains the total volume of services that the respondent provided to the population during the year on a reimbursable basis. Consumers of services can be citizens of the Russian Federation and other countries.
The volume of services from line 01 is distributed across lines 02 - 31 by type of service based on OKPD2.
In lines 02 - 14, indicate household services to the population. From the nuances:
- on line 04 it is necessary to indicate the cost of certificates for additional maintenance of equipment and equipment that the population purchases to extend warranty service;
- line 05 indicates repair services for vehicles and motorcycles, which are provided at the expense of insurance companies.
In lines 15 - 17, indicate transportation and communications services: transportation, mail, couriers, telecommunications services.
Line 18 indicates housing services. A limitation has been introduced as of the 2021 report. Thus, this line does not need to reflect contributions for major repairs (for owners of premises in apartment buildings) and the amount of utility resources for the maintenance and use of common property.
In line 19, the volume of services is provided by organizations and local authorities that supply residents with resources: electricity, heat, water. This includes utility payments from the population, as well as the supply of fuel and household gas to citizens.
In line 21, travel agencies show the full cost of the tourism product sold directly to the public. It could be formed by both a resident and a non-resident of the Russian Federation. Payments to foreign service providers do not need to be included here.
Lines 22 and 25 are very similar in content - both involve population placement. But line 22 is for hotels, hotels, hostels, etc. that clean their rooms every day. Line 25 - for campsites, camps, recreation centers, resorts, etc.
Line 28 is relevant for legal entities. It reflects remuneration for legal assistance to citizens and compensation for expenses. Other organizations providing similar services enter data in line 31.
Line 31 indicates all other paid services that were not included in the previous lines.
Section 2
The second section was introduced for the 2021 report. It is intended for organizations (except small businesses) only. In it, companies distribute paid services to urban districts and municipal areas. The section is completed for each separate division.
The new section is quite simple. The first column indicates the name of the entity where the service was provided. In the second column is the OKTMO code. The third column shows the volume of paid services for this education.
When filling out, do not forget about the control ratio: the sum of the lines in column 2 must be equal to the number in line 01 in column 4 of section 1.
Form 1-Services Sample form 1-Services
Who should submit this document to Rosstat?
Form 1-IP services must be submitted by individual entrepreneurs who:
- provide paid services to citizens of the Russian Federation;
- have information about the volume of paid services provided to the population by other organizations or individual entrepreneurs.
The category of individual entrepreneurs providing paid services includes:
- producers and direct sellers of services;
- intermediaries through whom the service was provided.
Individual entrepreneurs are exempt from the obligation to submit a report:
- carrying out agricultural activities;
- selling goods and providing insurance and catering services.
If an individual entrepreneur does not conduct business at his location, he submits a report at the place of actual activity. Entrepreneurs who provided services only during part of the reporting year must submit a report on a general basis. If the individual entrepreneur did not provide paid services at all during the reporting period, he does not need to submit Form 1-IP (services); it is enough to send an official letter to the territorial branch of the statistics service about the absence of indicators.
