Entrepreneurs are required to regularly submit form 1-IP to the statistics authorities. The form has five varieties (can be downloaded in the article). Consider filling patterns on concrete examples, as well as due dates in convenient tables.
Attention! We have prepared forms and samples of filling out the 1-IP form, which comply with all legal requirements. The documents will help you successfully report to Rosstat. Download for free:
You can fill in the information online and submit it via the Internet in the BukhSoft program. It transmits any reporting via the Internet to automatic mode. You can send tax returns and calculations to the tax office, social. fear, Pension Fund, Rosstat and other state departments. Before sending, any report is tested by all verification programs of the Federal Tax Service and the Pension Fund of the Russian Federation. Try it for free:
Who from the IP reports
The obligation to submit the 1-IP form arises when Rosstat sent a written notification to the IP (Post. of the Government of the Russian Federation dated August 18, 2008 No. 620).
There are also two ways to find out in advance whether a businessman is required to report.
- Get information on the website of the territorial division of Rosstat. To do this, on the official website of the department, through a search or a map, they open the region where the IP is registered. After clicking on the page, a link to the site of the territorial division of Rosstat will appear. On this site, open the tabs: "Reporting" - "Statistical reporting" - "List of reporting business entities", click on the link "List of individual entrepreneurs included in selective statistical observation ..." and download it.
- Get information in the territorial division of Rosstat. To do this, on the official website of the department, through a search or a map, they open the region where the IP is registered. After clicking on the page, a link to the site of the territorial division of Rosstat will appear. By clicking on it, you can find the address and contact details of the department. To do this, in the main menu, click on the subdivision tab and open the section with department data. After learning the address, you can call the department or come to it in person and request information and a form.
Current form
Form 1-IP "Information on the activities individual entrepreneur» Rosstat approved by Order No. 541 dated August 21, 2017.
The current form can be obtained free of charge at the departments of Rosstat or downloaded from the official website of the department.
After filling out the 1-IP form, you can test the correctness of filling it out for free using a special online service from the BukhSoft program:
Test1-IP online
The blank has five varieties. Which of them to report on depends on the activities carried out by the IP and the number of employees hired by it. Consider in table 1.
Table 1. What form 1-IP need to be handed over
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Form type |
Who is required to submit |
Base |
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1-IP (month) (0610001) “Information on the production of products by an individual entrepreneur” |
Individual entrepreneurs with 101 or more employees. While IP:
|
Order of Rosstat: |
|
1-IP (services) (0609709) “Information on the volume paid services rendered to the population by an individual entrepreneur” |
Individual entrepreneurs who provide services to the public for a fee. At the same time, they should have information on the volume of services provided by other firms or individual entrepreneurs. |
dated 31.08.2017 No. 564 |
|
1-IP (trade) (0609709) “Information on the volume of paid services provided to the population by an individual entrepreneur” |
IP in the sale of goods to the public and the repair of household products and items for personal use |
dated 12.05.2010 No. 185 |
|
1-IP (truck) (0615069) “Questionnaire for the survey of the transportation activities of entrepreneurs - owners of trucks” |
IP carriers of goods by road |
dated 19.08.2014 No. 527 |
|
form 1-IP (0601018) “Information on the activities of an individual entrepreneur” |
Individual entrepreneurs not listed above, with the exception of employees:
|
dated 21.08.2017 No. 541 |
When to take
By general rule form 1-IP - annual. The due date is indicated on the form. But some businessmen are required to report monthly and quarterly. Consider in table 2.
Table 2. Deadlines for submitting form 1-IP
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Form type |
Reporting period |
Last date |
|
Not later than the fourth day of the month following the reporting |
||
|
1-IP (services) |
||
|
1-IP (truck) |
Set by Rosstat |
|
|
form 1-IP |
Composition of Form 1-IP
The form consists of a title page and two sheets for indicators. It looks like this:
The title page contains information about guarantees of confidentiality and depersonalization of information, liability for violation of the deadlines for submitting the form, the opportunity to report to in electronic format, fields for specifying the postal address of the individual entrepreneur and his full name. It also contains fields for data on which individual entrepreneurs fill out the form, submission deadlines, OKUD form code, OKPO IP code and its TIN.
Report in the form No. 1-IP for 2018 should be no later than March 4, 2019 (Monday). If the deadline for submission falls on a weekend or non-working holiday, it is postponed to the next working day (post. Goskomstat dated 07.03.2000 No. 18).
The remaining sheets contain five blocks for entering data (see table 3).
Table 3. What to indicate in the form 1-IP
|
block number |
Explanations |
|
Put an "X" in the required field. If there is no activity in the reporting year, the following four blocks are not filled in |
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Put an "X" in the required field. If there is a discrepancy between the subjects of registration of the individual entrepreneur and the subject where he actually conducts business, indicate the actual subject of the Russian Federation. Territory code according to OKATO is not filled in |
|
Indicated in thousands of rubles |
|
|
|
Give the average number. The value is determined in accordance with the rules given under the table. Data are reported separately for partners helping family members and employees |
Sample of filling out the form 1-IP 2018
The procedure for filling out form 1 for individual entrepreneurs is established by order of Rosstat dated August 21, 2017 No. 541 (see Appendix 14).
The form can be filled out by hand or using a computer, printing devices. At the same time, corrections, additions and strikethroughs are not allowed. You can submit the form in paper or electronic form.
Form 1-IP example of filling out:
Features of filling blocks with indicators
The procedure contains explanations for completing each of the five blocks.
Block 1. When filling out, you need to choose from two options "YES" or "NO". “YES” is put in the case when the individual entrepreneur confirms the fact that he has conducted activities in the reporting year that need to be reported.
In this case, if the IP:
- is only employed by another entrepreneur or company, check "NO";
- is employed by another entrepreneur or in a company, and also conducts an independent activity, then he fills in all blocks in terms of independent activity
An individual entrepreneur who did not conduct any activity fills in block 1.1.
Temporarily non-working individual entrepreneurs who briefly operated in the reporting period submit the 1-IP form on a general basis. Blocks are filled in with respect to the period of time in which the activity was carried out.
Block 2. If the subject of the Russian Federation, in which the IP operates, coincides with the subject where it is registered, mark "YES" and go to block 3.
Otherwise, mark "NO" and indicate Additional information regarding the business address. The fields indicate the name of the republic, territory, region and the actual place of conducting the main activity.
The main activity is the activity that brought the largest share of revenue from its total volume.
Block 3. In this block, you need to bring the total amount of all receipts for goods sold work performed, services rendered.
When calculating, you should take into account the amount of taxes presented to the buyer (VAT, excises, etc.).
If the receipts were in kind, then their value is taken into account, based on the transaction price. When the price is not determined, market values are used.
When it is impossible to set a price, the value is taken into account based on the prices that the individual entrepreneur has set for similar goods and sold under comparable circumstances.
If the IP does not have revenue for the reporting period, put "0" in the block.
Block 4. Answers should be given in as much detail as possible. List all types of products and services that are included in the report. So, when conducting trading activities, goods are listed:
- production and conservation of fish;
- production of other outerwear;
- wholesale trade in chemical products;
- activities of road freight transport.
The sale of goods purchased for the purpose of resale to firms and individual entrepreneurs is classified as wholesale trade. The sale of these goods to the population is classified as retail.
When selling goods to the public own production through his trading network or rented premises, revenue is attributed to the type of activity from which it was received. trading activity while not distinguishing.
In subsection 4.1, the share of proceeds from a particular type of activity in the total amount of proceeds is given in percentages and integers. The total amount of shares must be 100.
Block 5. This block indicates the average number of people employed in the IP business. Consider the reporting categories in Table 3.
Table 3 People employed in IP business: transcript
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Who applies |
|
|
Persons who are involved in the IP business on the terms of a property or other type of contribution. They can:
|
|
Persons who provide assistance to a business owned by a household member or relative. |
|
Does not apply:
|
The indicator of the average number is calculated by the formula:
Number of persons who worked in each calendar month (including those on vacation and sick leave): 12
In case of an incompletely worked-out IP period, the amount must be divided by the number of months of business and the result should be rounded to whole numbers.
After filling in blocks 1 - 5, it is required to check the control ratios:
Block 1. If “NO” is marked, subsection 1.1 should be completed.
Block 3. If you completed block 3, then block 1 should be marked "YES".
Block 4. The total sum of indicators in subsection 4.1 must be equal to 100. A completed subsection 4.1 means that block 3 must be completed and vice versa.
- Follow the link to read - in detail about filling out the form pm prom.
- All reporting in
The Federal State Statistics Service is conducting a selective study of the activities of individual entrepreneurs who sell goods to the public and repair household products (as well as personal items).
Form 1-IP trade, which is used to conduct the study, was approved by the Order of Rosstat dated May 12, 2010 No. 185 (as amended on August 9, 2013). The report is submitted to the territorial Rosstat no later than October 17 current year entrepreneurs included in the sample (statistical agency sends a notification).
When filling out the form, it is necessary to answer either all questions, or only questions 3 and 4 for one retail facility at the place of the study, in accordance with the mark affixed to the form.
Filling out the 1-IP form (trade)
The study is conducted in the form of a questionnaire - in total, the entrepreneur needs to answer nine questions. Before answering the survey questions, you will need to fill in the postal address (index, registration address), indicate the last name, first name and patronymic in the line “Individual Entrepreneur”, and sign. 1-IP (trade) also contains the code part of the form - it must contain the code for OKPO and TIN. After filling in this information, you can start filling out the main part of the form.
The first research question that an entrepreneur needs to answer is whether he carried out activities in the current year? Answer to this question involves a choice of two options "yes" or "no". If the activity was carried out, it is necessary to go to question 2.
If the answer to the first question is “no”, then the entrepreneur needs to clarify whether he worked in the current year as an employee for another entrepreneur or in an organization. After answering this question, filling out the study for the entrepreneur will be completed.
Further, the report 1-IP (trade) contains a question about the place where the activity was carried out. If the activity was carried out outside the territory of the market, or both in the territory of the market and outside it, then you should go to the answer to the next question. If the activity was carried out in the market, then the survey for the entrepreneur will be completed.
Answering the third question of the 1-IP statistics report (trade), the entrepreneur must indicate the approximate amount of revenue, taking into account taxes and other mandatory payments. If payment for goods was received in kind (for example, in the form of goods), then the amount of revenue is calculated based on the transaction price. If this price cannot be determined, then the value of the transaction must be determined based on the value of the goods. Separately indicate the cost of sold food products and tobacco products.
Further, the entrepreneur indicates in detail the activities carried out in September (or for the last month of work). There is a separate field for each type of activity. If the entrepreneur traded retail goods, it is necessary to indicate the goods that were traded. If there are a lot of goods and it is not possible to indicate each type separately, they should be generalized, for example: “retail sale of non-food products”. If trade is carried out outside stores or other activities (other than trade) were carried out, this must also be indicated. Opposite each type of activity, it is necessary to indicate the approximate share of revenue from each type of activity (as a percentage, rounded to whole numbers, if necessary).
Answering the fifth question, the entrepreneur indicates the number of people who worked for him on October 1 of the current year (or on the last month of the activity). Separately, partners, family members, employees are indicated.
The answer to the seventh question reflects the number of trade objects (that is, shops, kiosks, etc.) actually operating on October 1 (or on the 1st day of the month following the last month of work) of the current year, owned by the entrepreneur.
If an entrepreneur trades in goods of his own production, in the answer to the last, ninth question of the study, it is not necessary to mark the answer as “yes”.
The current completed form 1-IP (trade) for 2019 is given at the end of the article. The completed form must be signed by the person responsible for providing information to Rosstat, indicating the position, full name, contact phone number and the date the report was completed.
This is the shape statistical reporting, which is provided to the Rosstat authorities at the place of business of the entrepreneur. Provide it individuals who are engaged in entrepreneurial activities without forming a legal entity, with the exception of persons who are engaged in retail trade and repair of household products, personal items, with the exception of the sale of vehicles and motorcycles, their parts and motor fuel, individual entrepreneurs do not fit into the same category who are employed in agriculture. The form itself was approved by order of Rosstat No. 547 dated September 4, 2014. 1-IP is provided once a year. The deadline for submission is March 02 of the year following the reporting period.
By the way! You can easily prepare and submit reports to Rosstat with the help of online accounting for small businesses - “My business”. The service automatically generates reports, checks them and sends them electronically. You can get free access to the service at the link.
You can find out about the provision of this form of statistical reporting on the Rosstat website, you just need to enter the TIN data of the entrepreneur. If you fall under the provision of this report, then this will be displayed on the Rosstat website. Thus, it is possible to check not only the provision of the 1-IP form, but also any other form of statistical reporting.
We fill out the form 1-IP step by step
In the code part of the form in without fail the fields with the personal data of the entrepreneur must be filled in: OKPO - on the basis of notification of this number from Rosstat and TIN - on the basis of data issued from the tax authority.
Question 1: Did you carry out entrepreneurial activity in the reporting year?
There are two possible answers - "yes" or "no". If the entrepreneur did not carry out activities in the reporting year, then the answer should be “no”. If the activity was carried out, not even a full reporting year, then the answer is “yes”.
If the entrepreneur provided services to another entrepreneur or legal entity, then the answer should be “no” (since the question implies the relationship of activity in terms of own business). If you, as an entrepreneur, provided services in relation to your own business and at the same time were employed by another legal entity, then in this case the answer is “yes” (your entrepreneurial activity was carried out and all data must be filled in on the basis of your own business).
Question 2: you carried out business activities in the same entity Russian Federation where you are registered as an individual entrepreneur?
There are also two possible answers. If you, as a sole trader, are labor activity in the subject of the Russian Federation, where they were registered as individual entrepreneurs, then the answer is “yes”. If your main income comes from a region of the Russian Federation where you are not registered as an individual entrepreneur, then the answer is “no”. In this case, it is necessary to enter in the free field the region of the subject of the Russian Federation, where the individual entrepreneur actually operates.
Question 3: indicate the amount of revenue in the reporting year (including taxes and other obligatory payments) from the sale of goods, services rendered or work, received by you in the reporting year of entrepreneurial activity.
Here it is necessary to indicate the amount of revenue received by an individual entrepreneur in the reporting period (year). This is the total amount of cash receipts associated with the settlement of sales of goods or work performed. If the entrepreneur received his income not in cash, but in kind, then this income should also be reflected. If there was a deal, then the cost was agreed in advance and this figure should be taken from the contract. If the value of natural value was not documented, then this value is determined from the market prices of the given period.
Question 4: Give a detailed description of the types of activities you actually carried out in the reporting year, describe what products or services you produced in the reporting year.
Here is a kind of table where you need to describe in more detail the products you sold or the services you provided. If an individual entrepreneur traded construction products, then this is how you need to indicate “sale building materials”, if cargo transportation was carried out, then “cargo transportation services”.
Please note that items purchased for resale legal entities, should be attributed to wholesale trade, and if there was a sale to the population, then this is equated to retail trade. If an entrepreneur carries out several types of activities, then in front of each type it is necessary to put down a percentage for each type. In general, the result should be 100% of revenue for all types economic activity.
Question 5: indicate the types of products you produce and estimate the volume of their production in the reporting year.
This question needs to be answered by entrepreneurs who are engaged in the production of products. There is also a table in which you need to fill in all the fields in more detail. Column 1 indicates the name of a particular type of manufactured product. In column 2, the unit of measurement of manufactured products is indicated. In the 3rd column - the number of products produced. The name of the product must contain detailed information, for example, "rice noodles" or "sauerkraut with cranberries". The unit of measurement is indicated in kilograms, liters, meters, etc. Here you need to choose the unit that suits you.
Question 6: How many people worked on average in your business, partners, helping family members, employees?
In your answer to this question, you must indicate the number of people who helped you implement this species entrepreneurial activity. This includes employees, family members who participated in the activities of the entrepreneur, all individuals who worked for you under a contract on paper or on an oral agreement. It will be necessary to calculate their number. To do this, you need to add up the number of people each month and divide by 12 (this is if the entrepreneur has been operating for a whole year). If you did not work a full year, then you need to divide by the number of working months in the reporting period. The resulting number must be rounded up to a whole number. For example, if you got 1.6 people, then this equates to 2 people. Business partners are defined as people who provide services with you but who are not members of your household. Business partners do not include those who provided financial support or assistance to your business, but who were not involved in the activities of your enterprise.
For failure to submit statistical reports, there are still penalties for individual entrepreneurs, in accordance with Part 1 of Article 13.19 of the Code of Administrative Offenses of the Russian Federation. For an entrepreneur, such a fine is 10,000-20,000 rubles. The same penalty is provided for incorrectly provided information. Therefore, if you have questions about filling out the 1-IP form, you can contact your TOGS.
Who submits the statistical reporting form and in what time frame
Form 1-IP trade, approved by order of Rosstat dated 05/12/2010 No. 185, is handed over to individual entrepreneurs who:
- repair household and personal items.
The nominal deadline for submitting the form is October 17. But the actual delivery date for 1-IP trade depends on whether the IP belongs to a small (medium) enterprise or not. Recall that businesses with revenues of no more than 2 billion rubles fall into the category of SMEs. per year (Decree of the Government of Russia dated 04.04.2016 No. 265).
If the entrepreneur is an SME, then he submits statistical reports in two cases (clauses 2, 3, article 5 of the Law “On SMEs” dated July 24, 2007 No. 209-FZ):
1. During the years of continuous observations.
Such observations are carried out once every 5 years. AT last time this was in 2015 (Rosstat letter dated 14.01.2016 No. 03-03-1/1-SMI). If the current schedule continues, then the form will need to be submitted by October 17, 2020.
2. When included in the Rosstat sample.
Rosstat, as a rule, itself informs the entrepreneur about the need to submit certain reporting forms. But it will not be superfluous for any individual entrepreneur to look at a special page on the department’s website and check which specific forms he needs to submit to Rosstat. If the individual entrepreneur is included in the sample, then the form will need to be submitted before October 17 of the year in which such a sample was formed.
Don't know your rights?
If the business has grown to scale large enterprise, then the statistical reporting of the IP is submitted according to the nominal terms established for each form. Thus, the form will have to be submitted by October 17 annually.
Filling out the form: the nuances
How is the document filled out and where can I download the statistical reporting form 1-IP trade?
There are no special difficulties in filling out the form. It shows, in particular:
- the approximate amount of revenue (moreover, specifically in September or an earlier month, if it was the last month in which activities were carried out in the reporting year);
- approximate amount of revenue from trading activities;
- distribution of revenue by type of activity;
- the size of the staff of the enterprise as of October 1;
- purchase costs for goods subsequently resold to citizens (in September);
- the number of retail facilities owned by IP;
- distribution of revenue by quarters (for 3rd and 4th quarters - predicted);
- whether or not goods of own production are sold.
On the title page the form, therefore, indicates that it is being submitted for September (or an earlier month) of the reporting year.
Form 1-IP (trade) is submitted by entrepreneurs who sell goods at retail and provide household services to citizens. If the entrepreneur is an SME, then this form is filled out only once every 5 years as part of continuous observation or in case of being included in the Rosstat sample.
Assumes a choice of two options "YES" or "NO". In the case when an individual entrepreneur confirms the fact of carrying out entrepreneurial activities in the current year, it is necessary to mark the answer option "YES" and go to question 2.
In the case when an individual entrepreneur did not carry out entrepreneurial activity in the current year, it is necessary to mark the answer option "NO".
If an individual entrepreneur performs work only for hire from another individual entrepreneur or legal entity, then to question 1 "Did you carry out entrepreneurial activity in the current year?" in relation to such activities, he should answer "no".
If a sole trader who is employee from another individual entrepreneur or legal entity, in addition, carries out entrepreneurial activities independently, then in this case he fills out form N 1-IP (trade) on all points regarding the activities of his own business.
Individual entrepreneurs who do not carry out entrepreneurial activities choose one of the options for answering question 1.1, and the survey is over.
Individual entrepreneurs who performed work for hire from another individual entrepreneur or legal entity and do not carry out independent entrepreneurial activities, on line 1.1 mark the answer "yes"; individual entrepreneurs who are not employees of another individual entrepreneur or legal entity, mark the answer "no".
Temporarily unemployed individual entrepreneurs on the date of the survey, but who have been operating during any period of time of the current year, provide data on a general basis. In this case, the answers to the questions are given in relation to the last month of the current year.
If an individual entrepreneur in September (or for the last month of work) of the current year carried out activities only in the market, then it is necessary to mark the option "in the market", this completes the survey.
If an individual entrepreneur carried out activities in a store, pavilion, kiosk and other retail facilities that are not located on the territory of the market, then it is necessary to mark the answer option "out of the market" and go to question 3; if the activity was carried out both on the territory of the market and outside the territory of the market, then the answer option "both on the market and outside the market" is marked and it is also necessary to go to question 3.
Question 3. "Indicate the approximate amount of REVENUE (including taxes and similar obligatory payments) from the sale of goods, products, works, services received by you in September (or for the last month of work) of the current year for all types of business activities"
The answer to this question indicates the total amount of all receipts related to payments for goods (works, services) sold.
When determining revenue, the amounts of taxes (value added tax, excises and other similar obligatory payments) presented to the buyer (purchaser) of goods (works, services) are taken into account.
In the event that an individual entrepreneur received payment for goods (works, services) not in cash, but in kind, i.e. in the form of goods (works, services) and other property, the amount of proceeds is determined based on the transaction price.
If the transaction price is not determined, then the amount of proceeds is determined by the value of the received goods (works, services) and other property, calculated at their market prices.
If it is impossible to determine the value of the received goods (works, services) and other property, then the amount of proceeds is determined based on the prices that were usually charged for similar goods (works, services) sold under comparable circumstances.
Question 3.1. The answer to this question indicates the value of food products and tobacco products sold in retail trade.
Food products - products in natural or processed form, consumed by a person for food (including baby food, diet food), bottled drinking water, beer and drinks made on its basis, soft drinks, chewing gum, nutritional supplements and dietary supplements.
Question 4. "Give a detailed name of the ACTIVITIES actually carried out by you in September (or for the last month of work) of the current year"
Answers to question 4 are recorded in each designated field in as much detail as possible. All types of products and services that were produced (provided) by an individual entrepreneur in September (or for the last month of work) of the current year should be listed. An individual entrepreneur engaged in retail trade must indicate what goods he traded. As a rule, this applies to trade in specialized stores (pavilions). The designated fields should contain entries of the following type:
retail clothing,
Retail sale of shoes
Retail sale of meat, poultry meat, products and canned meat and poultry meat,
Retail sale of fish, seafood and canned products thereof,
Retail trade in cosmetics and perfumery products,
Retail sale of vegetables, potatoes, fruits,
Retail sale of household electrical goods, radio and television equipment, etc.
If the trade is carried out in a wide range of food products, including drinks, in a non-specialized store, the following type of activity is indicated "retail trade mainly food products, including drinks, and tobacco products".
If the store sells a wide range of non-food products, the activity type "retail sale of predominantly non-food products" is indicated.
If an individual entrepreneur sells goods outside stores, then the following activities are indicated:
Retail Internet,
Retailing by mail order,
Retail sales through teleshops, etc.
If an individual entrepreneur sells used goods, then the following activities are indicated:
Retail sale of antiques,
Retail sale of used books,
Retail sale of used clothing, etc.
If there are activities other than retail, the following type of records should be available:
Shoe repair,
Cafe activities,
Surrender in rental of premises,
Production of bread, etc.
The activity of selling goods previously purchased for the purpose of resale to the public refers to retail trade, and the sale of the same goods to legal entities or other individual entrepreneurs refers to wholesale trade.
If an individual entrepreneur sells goods of his own production to the public through his own trading network or leased trading facilities, then the proceeds from the sale of these goods relate to the type of activity as a result of which they were produced (for example, production sausage products). Retail revenue is not shown in this case.
Opposite each cell filled in with the name of a particular type of activity, it is necessary to indicate in fields 4.1 the approximate share of revenue from this type of economic activity in the total revenue of the entrepreneur (in%, in whole numbers).
The sum of revenue shares for all types of economic activity should be 100%.
Question 5. "How many people worked in your business on October 1 (or on the 1st day of the month following the last month of work) of the current year: PARTNERS (persons participating in your business on the terms of a property or other contribution and performing certain work in your business may be and not be members of the same household), HELPING FAMILY MEMBERS, EMPLOYEES?"
The answer to this question should indicate the number of partners helping family members; the number of employees who, as of October 1 (or the 1st day of the month following the reporting one) of the current year, worked under a written contract or oral agreement: permanent employees; employees hired for a certain period or performance of a certain amount of work; workers performing temporary, seasonal or casual work.
business partners
