How to prepare and submit a PM report (statistics)

Who should submit PM-bargaining

Not all enterprises are required to submit the form in question. The number of respondents included only small businesses, namely legal entities that sell goods wholesale.

The following categories of small businesses did not receive an exemption from submitting the form:

• simplified small businesses - reports are submitted according to standard rules;
• organizations that carried out activities only for part of the reporting period - submit on a general basis and indicate since what time they have not worked;
• bankrupt organizations at the stage of bankruptcy proceedings;
• subsidiaries and dependent business companies;
• organizations that carry out trust management of an enterprise as a whole property complex.

The only exceptions from the number of respondents were:

• large and medium-sized businesses - a different reporting form is provided for them;
• micro-enterprises - those with less than 15 employees and 120 million rubles in annual income;
• non-profit organizations;
• liquidated organizations;
• individual entrepreneurs.

Additionally, it is worth considering that the survey of small businesses is selective. That is, Rosstat regularly determines which legal entities must report in this period and sends them a notification about the new obligation. You can check your presence in the list of respondents on the official website of Rosstat. If PM-torg is not among the forms that Rosstat expects from you, you don’t have to submit it.

3-TORG (PM) in 2017–2018: who submits and where to download the form

The form in question is called “Information on the retail trade turnover of a small enterprise.”

Retailers completing the report should note that:

• frequency of filling out the form - quarterly (cumulative);
• The report must be completed and sent no later than the 15th day of the month following the reporting quarter.

Submission of information in form 3-TORG (PM) is mandatory for a special category of business entities - small enterprises (SE). Medium, large and micro companies do not need to fill out this form.

For information about who is classified as a small business enterprise, see the material “Small enterprise - criteria for classification in 2021” .

From the general group of small business enterprises, this report is provided by legal entities:

• those engaged in retail trade (sale of goods in small quantities (pieces) through a retail trade network) - a list of such goods is established by TOS (territorial statistical bodies);
• included in the TPS sample (according to the lists posted on their official websites).

If a small enterprise is included in the TPS sample and is at the stage of bankruptcy, it is also required to fill out this form. Such entities are exempt from reporting:

• after completion of bankruptcy proceedings;
• making a record of liquidation in the Unified State Register of Legal Entities.

Read more about the bankruptcy procedure in the article “Liquidation of an LLC with debts to the tax authorities .

The form of this form, valid for the reporting periods 2016–2017, was approved by Rosstat order No. 388 dated 08/04/2016 (Appendix 7).

You can download it on our website.

For the reporting periods of 2021, the 3-TORG (PM) form should be used in the version updated by Rosstat order No. 621 dated September 22, 2017 (Appendix 4).

It is also available for download on our website.

Deadlines and procedure for submitting PM-torg

The FSGS expects the PM-Torg form from respondents on a monthly basis. It must be submitted by the 4th day of the month following the reporting month. You can also submit your report on the 4th, you won’t be punished for it. So, for February 2021, the form had to be submitted by March 4th.

Let us remind you that in connection with the decree of the President of the Russian Federation on uniform non-working days, Rosstat exempted all small enterprises from submitting forms in the period from March 30 to May 12. The exception was small businesses that were included in the sample and continued to operate as usual or remotely.

Organizations submit this report to the territorial body of Rosstat at their location, that is, registration. If the location and actual location of the activity do not coincide, then the report must be submitted to the actual address of the activity.

What applies to wholesale trade?

Wholesale trade for the purpose of filling out the main indicator in line 01 of the PM-trading form is considered to be:

• the cost of goods shipped with the obligatory completion of an invoice;
• proceeds from goods sold purchased for subsequent sale to legal entities and individual entrepreneurs for further use or resale;
• if the turnover includes the sales price with a markup, VAT, excise tax, customs duty, and all mandatory payments;
• for commission agents (agents) - remuneration if they carry out activities in the interests of another person (principal, principal) is reflected with value added tax at the actual cost;
• for principals - the turnover of trade carried out by the principal (principal) on the basis of commission agreements or agency agreements is indicated at the cost of goods sold.

Turnover on line 01 is indicated in thousands of rubles with one decimal place after the decimal point.

The following is not considered a wholesale sale for the purpose of completing this statistical report:

• sales of products to the public, since this is retail trade;
• revenue from the sale of fuel cards, telephone cards, communication services, as well as from the sale of lottery tickets;
• the cost of utilities provided to the population and enterprises (gas, water supply, electricity).

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Statistical reporting in the PM-torg form is mandatory for small wholesale businesses (except micro-enterprises). Retail trade organizations do not submit this report. When completing the main indicator, you must include turnover, which is considered wholesale only for the purpose of completing this report form. This information is submitted to Rosstat monthly on the 4th of the previous month.

Responsibility for violation of the delivery procedure

Companies that did not have time or forgot to submit a report bear administrative liability under the Code of Administrative Offenses of the Russian Federation. Similarly, fines are provided for false information in the report.

For the first violation, legal entities face a fine of 20 to 70 thousand rubles, and for repeated cases the fine increases significantly and ranges from 100 to 150 thousand rubles.

During the coronavirus pandemic, Rosstat canceled liability measures. Thus, in May 2021, the measures provided for in Article 13.19 of the Code of the Russian Federation on Administrative Offenses are not applied. This is due to the continued high alert regime in a number of regions of Russia.

The structure of the report and the procedure for filling it out

Instructions for filling out the form are given in the same Rosstat orders that approved their forms. There are no fundamental updates in the instructions due to changes in the form.

The report consists of:

• from the organizational (introductory) part, filled in with a standard set of information about the reporting company;
• 3 main sections.

Section 1 “Retail trade turnover”

The section is represented by a table of 4 columns and 5 lines. It provides data as of the reporting date in comparison with the same period last year.

Retail trade volume is reflected in actual sales prices, which include:

• trade margin;
• VAT;
• similar mandatory payments.

Data in the report should not include retail trade turnover:

• in the form of the cost of goods sold at retail to firms and individual entrepreneurs;
• catering turnover

The retail turnover reflected in the report includes those transactions that are confirmed by a cash receipt or a document replacing it.

The section contains data:

• on retail trade turnover with detailed data on food products and methods of sale (via the Internet or by post);
• on the stock of goods for sale to the public at the end of the period.

“Distribution trade on UTII: features of the legislation” will tell you about the tax nuances of one of the types of retail trade .

Section 2 “Retail sales and inventories of goods by type”

The second section of the report explains the figures from section 1 on retail turnover and product inventories. Explanations are given in lines 06–82 at the cost of certain types of food and non-food products sold to the population and in stock at the end of the reporting period (meat, fish, dairy products, fresh fruit, vacuum cleaners, refrigerators, televisions, shoes, building materials, medicines, etc. ).

Each product group in the report is listed under the corresponding code from the classifier of products by type of economic activity (OKPD2).

Section 3 “Number of gas stations”

Lines 83–85 of the third section of the report are filled out once a year - only in reporting for the 1st quarter. It includes information on the number of gas stations with details by type of gas station:

• multi-fuel (MTZS);
• gas filling stations (CryoGZS, CNG filling stations, AGZS).

Read about the nuances of using modern cash registers for the retail sale of gasoline in the material “Online cash registers for gas stations from 2021 - explanations .

The procedure for filling out the PM-torg form

The most important rule is that information in the form must be submitted for the entire legal entity as a whole. One report will reflect information about its wholesale trade, as well as the trade of its branches and structural divisions. Their location does not matter.

At the same time, subsidiaries and dependent economic entities submit their own forms, and the main economic entity or partnership does not include information on them in its form.

The rules for filling out the report were approved by Rosstat Order No. 321 dated July 16, 2015. The form includes a standard title page and a small tabular form with the main report on wholesale sales.

Title page

Immediately below the name of the form you must indicate the year and month for which you are sending information.

Next, provide information about your legal entity - its full name and short name in brackets. As well as postal or physical address, if they differ. In the code part, indicate the OKPO code.

Main part

The main part of the form consists of one table in which it is necessary to present data on wholesale trade turnover for three periods: the reporting month, the previous month and the corresponding month of the previous year.

For the purposes of filling out this form, wholesale trade turnover represents revenue from the sale of goods that were previously purchased for resale to other organizations or individual entrepreneurs. The main sign that a particular operation falls into the category of wholesale sales is the presence of an invoice for the shipment of goods.

Wholesale trade turnover must be shown on line 01 in thousands of rubles with one decimal place, that is, as a decimal fraction.

Information for filling out this form indicator must be viewed under account 90.1 “Revenue”.

Organizations that sell goods wholesale provide this indicator in the actual sales price, which includes trade margins, VAT, excise taxes, duties, customs duties and other mandatory payments.

Commission agents who are engaged in wholesale trade for other persons under a commission, commission or agency agreement reflect in line 01 only the amount of remuneration received, and the cost of goods is reflected by the principals. The amount of commission agents' remuneration is also reflected at actual cost and includes VAT.

Important

! Line 01 does not need to reflect the sale of goods to the public, since it belongs to the category of retail trade. It also does not include the cost of lottery tickets, telephone cards, communication services, fuel cards, utilities and sold real estate.

The finished document should be checked for accuracy. After verification, it is signed by a company employee who is responsible for providing information to Rosstat. Additionally, he indicates his position, full name, phone number, and email address. In the conclusion, the date of drawing up the document is indicated.

Monthly reporting of statistics on the turnover of wholesale trade of a small enterprise

Monthly PM-torg form - how to fill out? The report “Information on wholesale trade turnover of a small enterprise” is easy to fill out; it contains only one indicator - wholesale trade turnover, which is indicated for several periods:

• for the reporting month;
• for the past month;
• for the same month last year.

When filling out information for the reporting company, you must indicate:

• the full name of the organization and write a short name next to it in brackets;
• index and legal address of the company, if the location differs from registration, then note the actual address;
• OKPO, assigned by statistics, this code can be “seen” in the form of a balance sheet in the organization’s code line.

After filling out the report, it is signed by the head of the company or the official responsible for reporting, the telephone number and date of preparation are indicated - and the report can be considered ready if you know the nuances of the presentation and what income is not considered wholesale turnover for the purpose of filling out this information. This will be discussed further in the article.

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

The PM-torg form is filled out on a form approved by Rosstat order No. 321 dated July 16, 2015, and is submitted monthly to the territorial statistics body, the deadline for submission is the 4th of the previous month.