Form 1-enterprise - filling out for statistical authorities in 2021

Why do you need the 1-Enterprise statistics form?

Along with tax and accounting reporting, Russian companies are required to generate and submit statistical reporting to the state in cases established by law.
In particular - in the form of form 1-Enterprise. How to find out what statistical reporting and in what time frame you must submit in 2021, read here.

This form must be filled out and submitted to Rosstat once a year (before April 1 in the year following the reporting year) by all legal entities (except those related to small and medium-sized enterprises, budgetary structures, financial institutions and insurance companies).

Information provided by businesses in Form 1-Enterprise is used by Rosstat as part of statistical studies of key performance indicators of organizations (turnovers, expenses) with Russian “registration” and foreign ones that do business in the Russian Federation.

Form 1-Enterprise is approved by Rosstat annually. Its most recent version was put into circulation by Rosstat order No. 411 dated July 24, 2020. Using this document, businessmen must report to statistics for 2021 by April 1, 2021.

Instructions for filling out Form 1-Enterprise can be found in Rosstat Order No. 2 dated January 13, 2020 (as amended by Order No. 873 dated December 31, 2020).

Studying the structure and features of filling out the current Form 1-Enterprise is useful for correctly entering the data required by the statistical authority.

So, let's look at the specifics of filling out the form for 2021.

Form 1-Enterprise consists of 9 sections. Conventionally, they can be classified into those that reflect:

• basic facts about the company (sections 1–4, 8, 9);
• data on the company's income and expenses (sections 5, 6, 7).

Let's study the specifics of filling out the specified sections of form 1-Enterprise in more detail.

Report form “1-enterprise”

Data for reporting is taken across the entire enterprise.
If a domestic enterprise has separate structures or branch divisions, their performance indicators are not included in a separate report. The form is submitted to the statistical authorities once a year. The deadline for submitting the document is April 1 of the year following the reporting interval. For 2021, you need to report to Rosstat no later than 04/01/2019. The new form “1-enterprise” has been introduced into the statistical reporting system of business entities starting with reporting for 2021. The document was assigned OKUD code 0601009. Its sample is regulated by Rosstat Order No. 461 dated July 27, 2018. Detailed rules for filling out and reporting are prescribed in Rosstat Order No. 30 dated January 30, 2018 (as amended on December 26, 2018). Form “1-enterprise” (statistics) consists of the following sections: title page, which indicates the name and address of the company, OKPO code; section 1, the columns of which reflect the period of operation of the enterprise; section 2, which fixes the size of the authorized capital and its structure; Section 3 identifies contributions to the authorized capital from foreign participants; Section 4 shows the organizational structure of the company; If you have any questions, you can consult for free via chat with a lawyer at the bottom of the screen or call by phone (consultation is free), we work around the clock.

Filling out 1-Enterprise according to instructions: general legal and financial information about the company

In Sect. 1 records general information about the reporting organization.

In paragraphs 101, 102 forms 1-Enterprise indicate:

• date of registration (or re-registration) of the company;
• date of actual start of business activities of the company.

In paragraphs 103–108 you need to indicate:

• method of formation of a legal entity;
• whether there was a reorganization of the legal entity.

In Sect. 2 reflects information about the authorized capital of the company.

Its total volume is indicated on page 201. In paragraphs 202–210 - its shares by categories of owners specified in the corresponding list.

Having circled clauses 211 or 212, it should be noted, respectively, the fact of participation or non-participation of foreign entities in the formation of the authorized capital. In this case, only in the first case does the company need to fill out Section. 3 forms 1-Enterprise (on page 301 the total amount of foreign capital is recorded, on page 302 - the state affiliation or nationality of its holders).

In Sect. 4 reflects data on the organizational structure of the reporting company.

Pages 401 and 402 indicate information on the number of separate divisions, and paragraph 403 - on the number of subsidiaries.

In Sect. 8 records data on the company’s activities in relation to OKVED2, as well as such indicators as:

• staff size;
• payroll fund;
• revolutions

In Sect. 9 records similar information, but divided into those that reflect activities:

• parent organization;
• structural divisions of the company.

Among the most voluminous sections of form 1-Enterprise is section. 5. It reflects information about the company’s production and shipment of products, services, and works. That is, about the company’s income, as well as other related indicators (such as, for example, the volume of products shipped to a third party on one or another basis).

ConsultantPlus experts spoke about the nuances of filling out Form 1-Enterprise. Get free demo access to K+ and go to the Ready Solution to find out all the details of this procedure.

It will be useful to consider its contents in more detail.

Information on the average number of employees according to KND form 1110018 (sample form for 2021)

Information on the average number of employees (ASH) is information about the number of payroll members of an organization or individual entrepreneur.

The payroll includes only workers hired under. The data is submitted on a special form (the form is called KND 1110018), approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. on the title of reporting; only employers must report information on the average number of employees, but this is not entirely true.

Indeed, individual entrepreneurs who did not hire personnel under employment contracts in the reporting year do not submit KND form 1110018. As for legal entities, this obligation is established for them even in the absence of personnel. Article 80 (3) of the Tax Code of the Russian Federation states that information on the average number of employees for the previous year is presented by the organization (individual entrepreneur who hired employees during the specified period).

That is, the reservation about the availability of personnel is made only in relation to individual entrepreneurs, and organizations are required to report in any case. The same opinion is reflected in the letter of the Ministry of Finance of the Russian Federation dated February 4, 2014.

No. 03-02-07/1/4390: “... there is no provision for the exemption of organizations that do not have employees from submitting information on the average number of employees to the tax authorities within the prescribed period.” In total, the following must report the average number of employees in 2021:

1. all legal entities, regardless of the presence of employees.
2. individual entrepreneurs who have entered into employment contracts with employees;

The deadline for submitting information on the number of employees is set for everyone: no later than January 20 of the current year for the previous one. Even if this number has not changed during the year, it is necessary to submit KND 1110018. In addition, no later than the 20th day of the month following the month of registration, newly created organizations must submit information on the average number of employees.

More details: For example, an LLC registered

Form 1-T (statistics): form and sample filling

Form 1-T (statistics) characterizes information about the number and wages of employees. We’ll figure out who submits the form, present its current form (can be downloaded in the article) and provide a sample for filling it out.

The form for Information on the number and wages of employees and a sample of completion that meets all legal requirements are presented below: approved. by order of Rosstat dated 08/06/2012 No. 485 Complies with all legal requirements You can find, fill out and download other forms of statistical reporting for free The list of organizations that are required to report on it includes:

public; religious; horticultural; dacha partnerships; garages or housing cooperatives, organizations similar to those listed above.

At the same time, they must meet the following criteria:

is not a small business entity; the average number of employees based on the results of work for the year was no more than 15 people; included by the territorial divisions of Rosstat in the list of organizations that do not report in Form P-4.

Branches, representative offices and divisions of foreign organizations operating in the Russian Federation are also required to report in Form 1-T. Organizations using the simplified tax system report on a general basis.

There are two ways to find out in advance whether your company must submit Form 1-T: Through the website of the territorial division of Rosstat.

Find your region on the official website of the department (“About Rosstat” - “Territorial Bodies (TOGS)” - “TOGS Sites”). Go to the website of the territorial division.

Open the tabs on it: “Reporting” - “Statistical reporting” - “List of reporting business entities” and download the list. Directly in the territorial division of Rosstat.

Using the method described above, find the website of your territorial unit. Open it and in the main menu, click on the tab about the department.

Information about the company’s income (section 5 of form 1-Enterprise)

On page 501 section. 5 indicates the total turnover of the company for the reporting year.

On pp. 502–505 indicators are recorded for the volume of products, services and work performed by the company itself, on p. 505 - revenue from processing customer-supplied raw materials, on p. 506 - revenue from repair work, on pp. 507–511 - revenue from resale, on page 512 - income from the sale of goods and materials previously purchased for the own production of goods.

Pages 513, 514 indicate revenue, respectively, from construction and scientific and technical work performed by third-party legal entities and individuals under subcontracts.

Pages 515, 516 record the cost of manufactured products, which are credited to fixed assets, corresponding respectively to:

• to industrial goods;
• agricultural goods.

Page 517 indicates the cost of construction and installation work carried out by the company for its own needs.

Page 518 records the cost of products that are given to third-party legal entities and individuals free of charge, and paragraph 520 records the cost of agricultural products transferred to internal divisions (not engaged in agriculture).

Page 519 indicates the cost of produced feed and fertilizers that are used for the own production of agricultural products.

Pages 521, 522 record the cost of produced building materials and structures used in construction and installation work, respectively:

• reporting organization;
• by third parties.

In paragraphs 523, 524 indicate data on budget subsidies if they were received by the company.

Page 525 indicates the number of months in the reporting year during which the company carried out commercial activities.

Clause 526 records the amount of customs duties that must be paid by the company for the reporting year.

Probably the most voluminous section of form 1-Enterprise is section. 6. It reflects information about the company’s expenses for the production and sale of products, services and work, as well as related indicators (such as, for example, balances of purchased goods and materials).

It also makes sense to study the structure of the relevant section in more detail.

Filling out form No. 1-enterprise

Detailed instructions for filling out form N 1-enterprise are given in.

On the title page

you need to specify:

• reporting year;
• name (full and short);
• legal and postal address;
• OKPO company code.

When entering information into the form, please note that:

• indicators are reflected in thousands of rubles with one decimal place;
• sections 5 and 6 reflect information on the organization as a whole (with separate divisions) in total for all types of activities.

Section 1

contains general information about the company: date of registration (or reorganization), date of actual start of work or provision of services (pages 101-102), method of formation of a legal entity (pages 103-106).

In section 2

information on the distribution of authorized capital between the founders is indicated: the total volume at the end of the reporting year (field 201) and shares by category of owners (pages 202-210).

If the authorized capital contains a share of a foreign entity, you need to check item 211 and fill out section 3

“Contributions of foreign legal entities and individuals to the authorized capital (fund) by partner countries.”

In the fourth section

information about the organizational structure of the company is indicated: the number of separate divisions, branches, subsidiaries.

Section 5

one of the most voluminous in the 1-enterprise form and contains information on the production and shipment of goods, works and services. The total turnover of the company for the reporting year is indicated (p. 501), which is described in detail in the following lines. Amounts are paid excluding VAT, excise taxes and other obligatory payments. The data is reflected on the basis of the fact of shipment confirmed by acts or invoices, regardless of the fact of payment for the goods (services) by the buyer.

In line 503, data on the export of goods is indicated, the amount of export duties is entered in field 526. In this case, the price under the contract, established in foreign currency, must be converted into rubles at the Bank of Russia exchange rate on the date of shipment.

The basis for filling out line 513 is a document on the cost of construction work performed by subcontractors (excluding VAT).

Information in line 515 is entered only if, during the reporting year, the company's fixed assets included products of its own production. 517 is filled out if construction and installation work was carried out for one’s own needs.

If in the reporting year the organization received subsidies from the budget for expenses related to the production and sale of goods, this should be reflected in lines 523-524.

Section 6

is filled in with data on the costs of production and sale of products, which are entered separately for each type, and on the balances of goods, raw materials and fuel at the beginning and end of the year. The purchase price of products is indicated without excise taxes, VAT and other mandatory payments, except for non-refundable taxes provided for by law. Fields 602-604 are filled in only by energy and gas distribution organizations.

In field 648 enter the indicators of accrued voluntary payments (property insurance, risks, insurance under CASCO agreements, etc.). There is no need to reflect contributions under VHI contracts and other insurance payments made at the expense of profits. Lines 651-655 reflect taxes and fees included in the cost of production.

Section 7

fill out only if data was entered in line 657 “Expenses for payment for work and services of third-party organizations.”

Section 8

contains indicators on the company’s activities in relation to the type of economic activity (OKVED 2) that the enterprise was engaged in in the reporting year, including all divisions. Information about the average number of employees, the accrued salary fund, and turnover for the entire company is also indicated.

In section 9

it is necessary to reflect in detail the information from the previous section - for the head compartment and each “compartment” separately. In the cell “Main type of activity: code according to OKVED2” the type of activity that is primarily engaged in by a specific division is entered. If there are no separate divisions, this section does not need to be filled out.

Information on company expenses (sections 6, 7)

Actually, the company's expenses in Sec. The 6 forms are classified into those that:

• committed for the purpose of purchasing goods for resale (indicated on pp. 601–609);
• associated with the acquisition of raw materials, materials, components (indicated on pp. 610–615);
• reflect the purchase of fuel, energy, water (recorded on pp. 616–625);
• related to land reclamation (reflected on page 626);
• related to employee remuneration (reflected in pp. 633–636, 646–650);
• related to rent (recorded on pp. 639–645);
• related to depreciation (indicated on pages 637, 638).

A separate category of expenses under section. 6 forms 1-Enterprise - taxes and fees that are included in the calculation of the cost of products, services and work of the company. They are recorded on pp. 651–655. Page 670 reflects the amount of VAT that must be received from customers for goods, services and work sold in the reporting year.

Other specific categories of expenses Sec. 6 forms 1-Enterprise:

• those related to contracts for the purchase and sale of forest plantations (indicated on page 656);
• those related to payment for work and services of third-party companies (indicated on page 657);
• other costs that are not classified in section. 6, but are related to the production and sale of products, services and works (recorded on page 658).

The total expenses of the company for all reasons are indicated on page 659, section. 6.

Separately in Sect. 6 forms are indicated:

• cost of inventory balances for resale (pp. 606–609);
• the cost of residual inventories and fuel for production and sale (pp. 627–630);
• the cost of the remains of finished industrial and agricultural products (pp. 662, 663, 666, 667);
• the cost of inventory items transferred free of charge to other companies (p. 631);
• the cost of inventory and fuel purchased for production, but sold without processing (p. 632);
• cost of raw materials supplied by customers (p. 660);
• the cost of inventory items transferred to third-party companies for processing (p. 661);
• the cost of goods in work in progress (pp. 668, 669);
• cost of fattening animals (pp. 664, 665).

In Sect. 6 of Form 1-Enterprise, the reporting company also indicates the amount of investment in fixed assets (p. 671).

In Sect. 7 indicates the company's expenses for paying for the work and services of third-party companies in relation to the list reflected in pp. 701–737.

Where is the form 1-Enterprise for 2020

On our website you can download:

• Form 1-Enterprise form used for 2021;

• a sample of the corresponding report for 2021, prepared by ConsultantPlus experts. To do this, get a free trial demo access to the K+ system using the link below:

For late delivery, the organization will be fined under Art. 13.19 Code of Administrative Offenses in the amount of up to 70,000 rubles. A fine is imposed not only on the company, but also on officials from 10,000 to 20,000 rubles. See here for details.

If your company did not operate in the reporting year, you need to pass zero or write a letter. Read about the nuances in the material “Should I submit zero reporting to Rosstat.”

Information about employees of organizations that are not pensioners

A new obligation for employers is to submit a quarterly report to the Employment Center.

The report is submitted to Employment Centers in accordance with the place of registration of the organization or individual entrepreneur. Info How and in what form is Form 1 provided? Rostrud introduced a new report on October 1, 2021, but the departmental letter does not contain any strict requirements for execution.

At first one might think that this is not for everyone and not for everyone.

But, having carefully read the letter of Rostrud dated July 25, 2018.

No. 858-PR, it became clear that all employers must submit a new report.

What does Rostrud tell us in its letter? Guided by the decisions of the Government of the Russian Federation (clause 3 of section III of the protocol of the meeting of the Government of the Russian Federation dated June 14, 2021 N 16), the Ministry of Labor and Social Protection of the Russian Federation, as well as for the purpose of implementing protocol decisions of the meeting at the Federal Service for Labor and Employment with the heads of bodies executive authorities of the constituent entities of the Russian Federation exercising powers in the field of employment (minutes dated July 10, 2021 No. 1), the Federal Service for Labor and Employment requests to organize quarterly monitoring of information about organizations (employers) and the number of employees of organizations that are not pensioners (form 1), as well as monthly monitoring of the implementation of measures to promote the employment of citizens of pre-retirement age (form 2 - not provided). Send the relevant information in the established forms to the Federal Service for Labor and Employment by email using Form 1 - starting from the data as of October 1, 2021, quarterly, by the 15th day of the month following the reporting month; according to form 2 - starting from data as of September 1, 2021, monthly, until the 15th day of the month following the reporting month.

In the future, monitoring of the implementation of measures to increase the level of employment of people with disabilities in forms 1 and 2 is planned to be carried out in an automated mode. Head V.L. VUKOLOV Where to submit a new report? Introduce

“Information on organizations (employers) and the number of employees of organizations (men born in 1959, women born in 1964) who are not pensioners”

required at your Job Center.

Results

All Russian legal entities, as well as foreign ones that have representative offices in the Russian Federation, must annually submit a reporting document to Rosstat - Form 1-Enterprise. It records the main performance indicators - turnover, expenses, as well as their distribution into various categories.

You can find out what other reports you must submit to statistics using our instructions.

Sources:

Code of Administrative Offenses

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