Form 1-enterprise
Statistical form 1-enterprise is intended to display information about the activities of the organization. Respondents must generate this report based on accounting and tax reporting data. The data contained in the document can be divided into two parts: basic information about the business entity and information about income and expenses. The document must include data on the business entity as a whole, taking into account branches and separate divisions.
A detailed procedure for filling out Form 1-enterprise for 2021 can be found in Appendix No. 1 to Rosstat Order No. 411 and in Rosstat Order No. 2 dated January 13, 2020.
The document can be filled out manually or on a computer. When designing, it is allowed to use ink of any color, with the exception of red and green. Amounts for all indicators are displayed in thousands of rubles with one decimal place.
What is important to remember when filling out the “1-enterprise” statistics form
There are several key points when filling out this form. At the same time, the company must be consistent. This means that the information in the statistical report under consideration must correlate from year to year, i.e. different reports (for different years) cannot provide different data characterizing the same year.
IMPORTANT! If there is such a discrepancy, the company should explain it.
What exactly needs to be reflected in the “1-enterprise” statistical report?
- General information about the company (date and method of formation, whether reorganization was carried out) is in lines 103–108 of section 1 of the report.
- The shares of shareholders (including foreign ones) in the company's charter capital (broken down by type of shareholders) are indicated in sections 2 and 3 (lines 201–302).
- Organizational structure of the company (section 4, lines 401–403).
- Information directly related to the business activity of the enterprise over the past year (what goods/work/services were produced/supplied, including for own consumption). This data is shown in section 5 (lines 501–526).
- Production costs incurred by the company in the past year (broken down by cost category) are in section 6, lines 601–670.
- Expenses that the company had to incur when collaborating with third-party companies (payment for transportation, training of specialists, etc.) - section 7, lines 701–737.
- Types of business activities that the company was engaged in in the reporting year (section 8, lines 801–802).
- Information about the head office of the company and its branches (address, how many employees there are, what is the payroll, what is the turnover per unit) - section 9.
You can download the “1-enterprise” form on our website:
Who must submit Form 1-enterprise for 2021
Form 1-enterprise (annual) is required to be submitted by organizations of all forms of ownership; individual entrepreneurs do not need to submit it. Non-profit organizations must prepare this statistical report only if they manufacture goods and sell them to other business entities or provide them with services. Branches and divisions of foreign companies operating in Russia must also report.
The form is also not submitted:
- micro and small enterprises;
- insurance companies and financial and credit organizations;
- banks;
- Insurance companies;
- budgetary institutions.
Where is the report submitted?
A legal entity fills out Form 1 and submits it to the territorial body of Rosstat at its location . If a legal entity has separate divisions, the report is filled out both for each separate division and for the legal entity without these separate divisions.
The completed forms are submitted by the legal entity to the territorial bodies of Rosstat at the location of the corresponding separate division (for a separate division) and at the location of the legal entity (without separate divisions). In the event that a legal entity (its separate division) does not carry out activities at its location, the form is submitted at the place where it actually carries out activities.
The head of a legal entity appoints officials authorized to present statistical information on behalf of the legal entity.
Form 1-enterprise: due date
Form 1-enterprise is an annual statistical report. The title page of the document indicates the deadline before which respondents must submit a report to the statistical authorities - April 1. Thus, Form 1-Enterprise for 2021 must be submitted no later than April 1, 2021.
If a business entity does not operate at its location, the report must be submitted at the place of actual activity. If the organization did not conduct activities during the reporting period, it is necessary to submit a zero report to Rosstat or send a corresponding letter to the department.
If respondents have doubts about whether they need to submit a statistical report in Form 1-enterprise, they can clarify the information they are interested in using a special Rosstat service. To do this, just enter just one detail: OKPO, INN or OGRN and click on the “Receive” button. Please note that information on the lists of forms is updated monthly.
If Form 1-enterprise submitted to Rosstat is not submitted on time or the document contains false information, penalties will be imposed on the business entity. The amount of the fine is determined in accordance with Art. 13.19 Code of Administrative Offenses of the Russian Federation. For organizations it ranges from 20 to 70 thousand rubles, for responsible employees - from 10 to 20 thousand rubles. If regulatory authorities detect a repeated violation, the fines will increase significantly.
You will find a list of reporting forms sent to Rosstat here.
Form No. 1: Rosstat updated the report on the distribution of the number of employees by salary
The report is submitted by medium and large enterprises of all types of economic activity and forms of ownership included in the Rosstat sample. Small organizations do not report on this form. The form is submitted once every two years.
Information must be submitted to the territorial body of Rosstat at the location of the organization. If a legal entity has separate divisions, then the form is filled out for each separate division included in the sample, and separately for the parent organization (without these OPs). Accordingly, in this case, Form No. 1 must be submitted both at the location of the unit and at the location of the legal entity.
The first line of the form reflects data on employees receiving salaries of up to 11,280 rubles per month. Thus, now you no longer have to post salaries in separate lines with a range of up to 7,500 rubles, from 7,500.1 to 9,000 rubles, from 9,000.1 to 10,600 rubles, from 10,600.1 to 12,200 rubles, as this was provided for in the previous form. These changes are associated with an increase in the minimum wage to 11,280 rubles. In addition to the form itself, the commented order provides instructions for filling it out. Also included are new control ratios that will help avoid errors in reporting.
Let us remind you that failure to provide data in the prescribed manner, untimely provision or submission of false information is a violation and entails administrative liability provided for in Article 13.19 of the Code of Administrative Offenses of the Russian Federation. According to this norm, the fine is:
- for officials - from 10,000 to 20,000 rubles;
- for legal entities - from 20,000 to 70,000 rubles.
Repeated commission of this offense is punishable by a fine in the following amount:
- for officials - from 30,000 to 50,000 rubles;
- for legal entities - from 100,000 to 150,000 rubles.
Please note: when submitting statistical reports, those organizations that use web services to prepare and check reports (for example, the Kontur.Extern reporting system) will feel most comfortable. There, all current forms and control ratios are installed automatically, without user intervention. If the form used or the data entered by the employer does not meet the new requirements, the system will certainly warn him about this and tell him how to correct the errors.
How to fill out form 1-enterprise
Form 1-enterprise is quite voluminous - it consists of a title page and nine sections.
Form 1-enterprise must be filled out in the following order:
- The title page indicates: the name (full and short) and postal address of the legal entity, reporting period, OKPO code.
- Section No. 1 specifies the date of state registration of the company.
- Section No. 2 indicates how the authorized capital is distributed among shareholders (founders) at the end of the reporting year. The section consists of a table with indicators.
- Section No. 3 displays data on contributions of foreign companies and individuals to the authorized capital.
- Section No. 4 indicates the number of territorially separate divisions that are part of the organization.
- Section No. 5 displays data on the volume of production and shipment of goods (work, services). Accounting data and related analytics are used.
- Section No. 6 shows how much money was spent on the production and sale of goods. The data is entered in aggregate for all departments and activities.
- Section No. 7 displays the amount of expenses for payment for services of third-party organizations (decoding line 657 of section 6).
- Section No. 8 indicates what types of economic activities the organization carried out in the reporting year (according to OKVED codes).
- Section No. 9 is intended to display information about the head unit and territorially separate units (fill in if there is at least one separate unit).
When filling out a statistical report, you must use accounting data broken down by cost item. It is important that the indicators indicated in the report for the previous reporting period coincide with the data from last year’s form. Discrepancies are not allowed. The information is entered taking into account the detailed instructions on form 1-enterprise (Order of Rosstat dated January 13, 2020 No. 2).
Forms 1-enterprise can be found below.
Which economic entities should generate “1-enterprise” statistics
the need to fill out the “1-enterprise” statistics form , regardless of what legal form they have. The current form was approved by order of the Federal State Statistics Service dated July 15, 2015 No. 320.
For individual entrepreneurs, there is another reporting form - it is described in the article “Procedure and sample for filling out the form “1-entrepreneur”” .
In addition, the statistical reporting under consideration is also generated by non-profit organizations that are engaged in the production and sale of goods, works and services. Budget companies, banks, insurance, financial and credit firms do not have to fill out this form.
For information on where you can find out whether you should report to statistics authorities, read the article “Find out whether you should report to statistics .
However, keep in mind that the data posted on the Rosstat website requires verification. Read more about this in the material “Attention: Rosstat’s service with a list of reporting forms may be misleading!” .
Each company that is not included in the above list of exceptions compiles a statistical report “1-enterprise” for the company as a whole, including taking into account the characteristics of the company’s branches (even if they are located in other constituent entities of the Russian Federation). The above also applies to divisions (branches or representative offices) of foreign companies located in the Russian Federation.
After the statistical report has been compiled, it should be submitted to the competent authorities at the place of operation of the company.
IMPORTANT! If the company at the registration address does not actually carry out business activity, but operates at a different address, the “1-enterprise” form must be submitted precisely to the body that is assigned the address where the company actually operates.
Read about the fines that await those who fail to submit reports to Rosstat in the article . ”
