Completing 1 section
The first section should contain general indicators for production, shipment and sales. Amounts are paid excluding excise taxes and VAT.
- Line 01 – it does not include income received by the company from the sale of fixed assets, intangible assets, securities, inventories and currency;
- Lines 03 and 05 are filled out only in forms submitted for March, June, September, December;
- Line 05 contains the balances of purchased goods (for this you can use the turnover of account 41, taking the final balance on it).
Form P-1 and procedure for filling it out
Form P-1 was approved by Rosstat order No. 419 dated July 22, 2019. The current form can be downloaded from the link below.
When filling out the report, you should be guided by Rosstat order No. 711 dated November 27, 2019.
The form is submitted monthly, however, some of the columns have a different frequency of filling out. Filled out monthly:
- Data for the reporting month and the month preceding it:
- for all lines of section 1, except lines 03, 04 and 05;
- for all lines of sections 2, 3, 4;
- for all lines of section 5, except column 6.
- Only for the reporting month - column 6 of section 5.
Quarterly, as of the end of the reporting and previous quarters, lines 03, 04, 05 of section 1 are filled in.
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Let's take a closer look at the structure of the document.
On the title page you must fill out the reporting period and OKPO of the organization (if the form is filled out by department, the territorial identification number is indicated).
Section 1 - general economic indicators - reflects the following information:
- on revenue from shipped products (works, services) of own production and goods for resale;
- about remaining goods;
- on the cost of manufactured finished products included in own fixed assets, broken down into industrial and agricultural products;
- about the costs of self-construction;
- on the cost of agricultural products transferred to its non-agricultural divisions for processing;
- on processing of customer-supplied raw materials;
- on the volume of innovative products;
- on concluded contracts for supplies in future periods.
Section 2 contains data on the shipment of own products (works, services) with details by type of economic activity.
Section 3 contains data on wholesale and retail sales of services provided in the catering segment.
Section 4 contains data on transport services provided.
Section 5 contains detailed information on released goods (using classification by OKPD2 codes) and balances.
Completing section 3
Section 3 indicates the turnover of wholesale and retail trade, as well as public catering. In this section, unlike the previous ones, values are given taking into account excise taxes and VAT. Some goods sold are not included in retail trade turnover. These include goods that did not meet the warranty period and were sold by the company through the retail network.
Line 22 of Section 3 should reflect revenue from the sale of goods for the personal needs of the population. This line does not include:
- goods that were received by employees as payment for labor or that did not meet the warranty period;
- travel tickets, lottery tickets;
- real estate;
- transport coupons;
- telephone cards, cards for payment of communication services
Line 26 reflects revenue from the sale of purchased goods. Revenue from goods sold to the public, but this line is not included.
Line 27 reflects revenue from sales of own products to the public, as well as purchased goods without processing.
Who submits the statistical form P-1?
Form P-1 statistics is submitted to Rosstat by all legal entities, except for small businesses, credit and non-credit financial organizations, which meet the following conditions:
- the number of staff during the two years preceding the reporting year was 15 or more people, including individual contractors and part-time workers;
- annual revenue over the previous two years was at least 800 thousand rubles.
ATTENTION! Organizations with a staff of less than 15 people and revenue for the year did not exceed 800 thousand rubles report in Form P-5 (m).
Regardless of the volume of revenue and the number of employees, organizations report on Form P-1:
- holding mining licenses;
- registered or reorganized in the reporting or previous year.
Nonprofit organizations only submit the form if they provide goods and services to outside parties.
If there are separate divisions, you must submit a separate P-1 form for the parent organization and for each division.
When carrying out construction work in different regions, form P-1 is filled out for each construction site and submitted to Rosstat at the place of construction.
Reporting in Form P-1 must be done monthly, no later than the 4th working day after the reporting month.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Please note that there is a report on Appendix No. 2 to Form No. P-1. It is due in the same time frame as the main form. It is filled out by all enterprises, except small ones, operating in the defense industry within the framework of:
- mining and manufacturing industries;
- production and supply of electricity, gas, steam.
ATTENTION! If state regulation in relation to the activities of a legal entity reporting according to Appendix No. 2 to Form P-1 is carried out by the Ministry of Industry and Trade, then the report is submitted to Rosstat and the Ministry of Industry and Trade.
What does the P1 bet mean and when will it play?
Let’s take, for example, the final match of the recent World Cup in Russia.
France - Croatia. The odds for the outcome of the match were:
- P1 - 2.3
- X - 3.4
- P2 - 4.3
If you bet W1, you assume that France will win this match. By betting 1000 rubles on P1, if the outcome is successful, you will receive 2400 rubles. That is, the net gain will be 1300 rubles. If the teams draw or Croatia wins, then you will receive nothing when betting on W1.
It would seem that everything is simple, but there are exceptions.
Any bookmaker, offering P1, X and P2 bets on football, assumes the main time of the game. And in the case of a draw, playoff matches of major tournaments go into extra time.
And it will no longer be taken into account when calculating the P1 or P2 rates. For example, if in the final match of the 2018 World Cup the regulation time ended in a 1:1 draw, and in extra time the French scored one goal and won 2:1, then the W1 bet would be considered lost. If bet X would have played, it would have been a draw.
Therefore, you need to carefully consider this point when checking whether your bet has worked. In matches of the Russian or any other country's football championship, such a situation cannot happen; there are no overtimes in case of a draw. But additional time is assigned at the playoff stage in other team sports - handball, water polo, basketball, etc.
Bets on P1, X and P2 on SocialBet can be placed directly in the match center, even on several matches at the same time.
Instructions for filling
The title page of the document must necessarily contain the following information:
- Company name;
- location address;
- OKPO company.
Documents for download (free)
- Form P-1
- Sample of filling out form P-1
First section
All indicators must be entered without taking into account VAT.
When specifying information in this section, you must consider:
- line 01 should not contain profit received from the sale of fixed assets, intangible assets, inventories, currency and other shares;
- in lines 03 – 05 it is necessary to indicate information exclusively in monthly reports: March, June, September and December;
- line 05 should display the remaining balance of purchased products (it is possible to use the balance sheet for account 41, taking into account only the final balance of the account).
No corrections or typos are allowed.
Second section
All information is also provided without VAT. They are required to decipher line 01 of the first section in detail and display the necessary information about goods or services of their own production.
The total number of rows in the tabular part of the section must fully correspond to the total number of OKVED codes that a particular company uses.
The total number of lines of the second section corresponds to the number indicated in line 01 for certain columns.
Third section
In line 22 it will be necessary to display the profit from the sale of products to the population of the Russian Federation for personal needs.
The following cannot be used in the calculation:
- products that were received by an employee on account of future wages;
- products that fall into the category “expired”;
- various travel or lottery tickets;
- various real estate objects;
- a variety of coupons for any type of vehicle;
- telephone cards or express cards required for instant payment for mobile communications.
In turn, lines 23-25 must be filled out in strict accordance with their name.
Line 26 displays the profit that was received as a result of the acquisition of various goods by companies and individual entrepreneurs. All products that were subsequently sold to the population of the Russian Federation should not be included in this line.
Line 27 must indicate information regarding the profit that was received as a result of the production and sale of one’s own food service products (culinary products).
Line 28 includes financial capital, which was formed from payments by the population for services provided by the company.
Fourth section
This section is intended to display information regarding the transportation of goods by road vehicles.
Lines 29 and 30 should be filled in in tons, and 31 and 32, respectively, in ton-kilometers.
It is worth noting that cargo turnover must also be calculated in ton-kilometers.
Title page
In the address part
The form indicates the full name of the reporting organization in accordance with the constituent documents registered in the prescribed manner, and then in brackets - the short name. The form containing information on a separate division of a legal entity indicates the name of the separate division and the legal entity to which it belongs.
By line "Mail address"
indicate the name of the subject of the Russian Federation, legal address with postal code; if the actual address does not coincide with the legal address, then the actual location of the respondent (postal address) is indicated. For separate divisions that do not have a legal address, a postal address with a postal code is indicated.
In the code part
the title page of the form based on the Notification of assignment of the OKPO code (identification number), posted on the Rosstat website at: https://websbor.gks.ru/online/#!/gs/statistic-codes, the reporting organization puts down:
- code according to the All-Russian Classifier of Enterprises and Organizations (OKPO) - for a legal entity that does not have territorially separate divisions;
- identification number - for a territorially separate division of a legal entity and for the head division of a legal entity.
The head unit of a legal entity is a separate unit where the administration of the enterprise is located or whose location corresponds to the registered legal address.
Attention! To select the direction for submitting the report (TOGS), follow this procedure:
Attention! If the list of proposed TOGS does not contain the one you need, you can select it by clicking on the “Show all”
. Next, select the appropriate region and TOGS in this region.
