Order of Rosstat dated January 31, 2014 N 63 “On approval of the Instructions for filling out federal statistical observation forms N 8-VES (services) “Information on the export (import) of services in foreign economic activity” and N 8-VES (transport services)...

on transport services in foreign economic activity"

39. In the form of a federal statistical observation N 8-VES (transport services) shows: service by any means of transport, rental Vehicle with crew (chartering), associated with cargo and passenger transportation for a period of up to 1 year (operational leasing), as well as auxiliary transport services, including: loading and unloading operations, storage and warehousing, packaging and repacking of cargo, towing, pilotage of ships, aircraft driving, operation and cleaning of transport equipment, rescue operations and related services, as well as commissions and fees associated with passenger and freight transportation.

The form includes the following sections:

Statistical reporting in form N 8-VES (transport services) is compiled quarterly, cumulatively from the beginning of the year, by country in accordance with the All-Russian Classifier of Countries of the World, put into effect by Decree of the State Standard of Russia of December 14, 2001 N 529-st (as amended) and for the entire list of services provided and received in reporting period services for the transportation of goods and passengers and other auxiliary transport services in value terms, in thousands of US dollars, with one decimal place.

40. The reporting includes information on payments for services rendered in foreign currency and in the currency of the Russian Federation, while the cost of export (import) transactions is recalculated by the reporting organization into US dollars at the Bank of Russia exchange rate on the date of the transaction.

41. Accounting for foreign trade transactions should be carried out at the time of their actual provision or receipt on the basis of the accrual principle (according to issued invoices), i.e. at the time of reflection of transactions in the primary accounting documents of the enterprise, on the basis of which accounting is maintained, regardless of the timing of actual payment for services rendered, work performed, or transferred results of intellectual activity.

42. Information on payment for freight and passenger transportation is provided before payment of commissions and fees.

43. Information on transportation by various modes of transport is presented for each mode of transport separately.

If there is no information on the cost of individual stages of transportation in the contract for the carriage of goods, an expert calculation of these indicators is carried out by multiplying the total cost of services under the contract for the carriage of goods by specific gravity the length of each stage of transportation in the total length of the transportation route (mileage with cargo, expressed in kilometers).

Reporting in Form 8-VES is submitted to the State Statistics Committee by legal entities that carry out foreign economic activity related to the provision and/or consumption of transport services. All transport services must be documented (agreement, contract, etc.). In our article we will talk about the basic rules that form 8-VES (transport services) must comply with; an example of filling it out will be given in the description.

The 8-WES report consists of sections and subsections, which are presented in table form. Each of them displays relevant information:

1. Title page.
2. Section 1.

Section 1 is divided into four subsections.

In what form is it delivered?

The report on transport services is sent to the State Statistics Committee according to territorial affiliation. You are allowed to submit the form in two ways:

1. on paper;
2. electronic.

If the organization decides that form 8-VES (transport services) will be submitted in paper form, then it can be submitted to TOGS in one of two ways:

• by mail in the form of a registered letter with notification;
• upon a personal visit by an accountant, manager or his representative.

If the report is generated and submitted electronically, this is done in one of two ways:

• via TKS;
• using the online Web collection portal.

The online Web collection portal is the transfer of information to TOGS, bypassing special operators. You can find it on the service of your territorial statistics department. The right to choose whether to send a report is assigned to the organization.

Who is exempt from submitting a report?

If an organization provides transport services, or uses them and conducts foreign economic activity, but at the same time it is a small business entity, then it is exempt from the obligation to submit Form 8-VES. You can find out whether the company belongs to the SMP on the official website of the Federal Tax Service.

Design rules

Exist important rules, which should be relied upon when drawing up the 8-VES form statistical reporting, a sample filling is given below in the form of a list of important points:

1. All financial indicators that appear in the report are recorded in thousands of US dollars. There must be one number after the decimal point.
2. information on all types of transport services is recorded separately for all vehicles.
3. All displayed information must have documentary evidence in the form of primary documentation (contracts, invoices, contracts, agreements, etc.).
4. If the organization has separate units or branches, it must include them in the overall report. The form is distributed throughout the company as a whole.

Another basic rule is that a report is filled out for each country to which the transport service was provided or from which it was received.

To ensure that Form 8-VES (transport services) is filled out correctly, the sample completion is checked with control ratios.

Table. Control ratios:

Deadlines for submitting the report to Rosstat

The legislation establishes the deadline for submitting a report on transport services by the 15th day of the month following the reporting period. That is, the report for 2016 with increasing numbers must be submitted to the State Statistics Committee before January 15, 2017. When submitting, you must be guided by the laws regarding the transfer of holidays and weekends. For example, in 2017, January 15 falls on a day off (Sunday), which means the due date is postponed to the next working day, which is January 16.

Fine

As with other statistical and accounting reporting, when submitting Form 8-VES, there is a system of penalties in the form of fines. Failure to submit or late submission of a report to statistical authorities may result in penalties:

1. The fine for an organization ranges from 20 thousand rubles to 70 thousand rubles.
2. The fine for the official who is responsible for submitting the report ranges from 10 thousand rubles to 20 thousand rubles.

It is also important to note that such punishment is applied if inaccurate information on transport services was reflected in Form 8-VES, and it does not matter whether this was intentional or an accidental error.

FEDERAL STATE STATISTICS SERVICE

ORDER

On approval of federal statistical observation forms N 8-VES (services) “Information on the export (import) of services in foreign economic activity” and N 8-VES (transport services) “Information on transport services in foreign economic activity”

Document with changes made:
by order of Rosstat dated August 27, 2014 N 536.
____________________________________________________________________

In accordance with clause 5.5 of the Regulations on the Federal State Statistics Service, approved by Decree of the Government of the Russian Federation dated June 2, 2008 N 420, and in pursuance of the Federal Statistical Work Plan approved by Decree of the Government of the Russian Federation dated May 6, 2008 N 671-r,

I order:

1. Approve the attached forms of federal statistical observation with instructions for filling them out and put them into effect:

annual from the 2014 report:

N 8-VES (services) “Information on the export (import) of services in foreign economic activity” (Appendix No. 1);

quarterly from the report for January-March 2014:

N 8-VES (transport services) “Information on transport services in foreign economic activity” (Appendix No. 2).
(The form has become invalid since the report for January-March 2015 - Rosstat order No. 536 dated August 27, 2014.

2. Establish the provision of data on the federal statistical observation forms specified in paragraph 1 of this order to the addresses and within the time limits established in the forms.

3. With the introduction of the statistical tools specified in paragraph 1 of this order, Appendix No. 14 “Federal statistical observation form No. 8-VES (services) “Information on the export (import) of services in foreign economic activity”, approved by the order of Rosstat dated August 9, 2013, shall be declared invalid. year N 317.

Supervisor
A.E.Surinov

Form N 8-VES (services) "Information on the export (import) of services in foreign economic activity"

Section 1. Information about services provided, work performed, transfer of results of intellectual activity, excluding services for the transportation of goods and passengers

(filled in according to accrued accounts)

Section 2. Information about construction services provided

Instructions for filling out the federal statistical observation form

1. Federal statistical observation form N 8-VES (services) is provided by all legal entities - residents of the national economy that are commercial or non-profit enterprises and organizations, including small enterprises (except micro-enterprises), branches, representative offices and divisions of foreign organizations operating on the territory of the Russian Federation, registered on the territory of the Russian Federation, which have entered into contracts or agreements, including public ones, with foreign partners (non-residents) for the provision of services, performance works, transfer of results of intellectual activity.

In accordance with the legislation of the Russian Federation, residents include:

a) legal entities created in accordance with the legislation of the Russian Federation;

b) branches, representative offices and other divisions of residents located outside the territory of the Russian Federation, specified in subparagraph “a” of the concept “residents of the Russian Federation”;

c) diplomatic missions, consular offices of the Russian Federation and other official missions of the Russian Federation located outside the territory of the Russian Federation, as well as permanent missions of the Russian Federation at interstate or intergovernmental organizations.

Non-residents include:

a) legal entities created in accordance with the laws of foreign states and located outside the territory of the Russian Federation;

b) organizations that are not legal entities, created in accordance with the laws of foreign states and located outside the territory of the Russian Federation;

c) diplomatic missions, consular offices of foreign countries and permanent missions of these states accredited in the Russian Federation to interstate or intergovernmental organizations;

d) interstate and intergovernmental organizations, their branches and permanent missions in the Russian Federation;

e) branches, permanent representative offices and other separate or independent ones located on the territory of the Russian Federation structural units non-residents specified in subparagraphs “a” and “b” of the concept “non-residents of the Russian Federation”.

Bankrupt organizations where bankruptcy administration has been introduced are not exempt from providing information in the specified form. Only after the arbitration court has issued a ruling on completion of bankruptcy proceedings and entry into a single State Register legal entities record of its liquidation (clause 3 of Article 149 of the Federal Law of October 26, 2002 N 127-FZ “On Insolvency (Bankruptcy)”), the debtor organization is considered liquidated and is exempt from providing information in the specified form.

2. Legal entities provide the specified form of federal statistical observation, as a rule, at their place state registration. An exception to this rule are cases when a legal entity registered on the territory of a constituent entity of the Russian Federation does not carry out activities on the territory of this constituent entity of the Russian Federation. In this case, the federal statistical observation form is provided at the place of actual implementation of the activity.

Federal statistical observation form N 8-VES (services) reflects information on the legal entity as a whole, including all divisions of this legal entity, regardless of their location.

The head of a legal entity appoints officials, authorized to provide statistical information on behalf of a legal entity.

3. Temporarily idle organizations that during part of the reporting period carried out international trade services, the federal statistical observation form is provided on a general basis, indicating from what time they have not been working.

4. Subsidiaries and dependent business companies provide federal statistical observation form N 8-VES (services) on a general basis in accordance with paragraphs 1-3 of these Instructions. Basics economical society or a partnership that has subsidiaries or dependent companies does not include information on subsidiaries and dependent companies in the federal statistical observation form.

5. Organizations implementing trust management the enterprise as a whole property complex, compile and provide reports on the provision of services in foreign economic activity for enterprises under their trust management.

6. Organizations acting on behalf of the principal, principal, etc. on the basis of commission contracts (agreements), agency agreements, etc. or purchase and sale agreements reflect in Form N 8-VES (services) the full cost of services provided, work performed, transferred results of intellectual activity.

7. Associations of legal entities (associations and unions) in form N 8-VES (services) reflect data on the provision of services in foreign economic activity, recorded on the balance sheet of the association, and do not include data on legal entities that are members of this association.

8. In the line “Postal address” the name of the territory is indicated, legal address with postal code.

A legal entity enters the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) in the code part of the form on the basis of the Notification of assignment of the OKPO code sent (issued) to organizations by the territorial bodies of Rosstat.

9. Form N 8-VES (services) is filled out in accordance with the Procedure for filling out and providing information on the export (import) of services in foreign economic activity, approved in in the prescribed manner. Accounting for types of services and their coding is carried out in accordance with the list of codes according to the Classifier of Services in Foreign Economic Activity (KUVED), approved by Rosstat Order No. 373 dated 07/02/2012, without taking into account the codes of section 11 “Transport services”. The classifier is posted on the official Internet portal of Rosstat in the section “For the information of business entities exporting (importing) services in foreign economic activity.” Coding of types of services is carried out using seventeen and eighteen-digit KUVED codes. If difficulties arise, you can get advice from the territorial body of state statistics at the place where Form N 8-VES (services) was provided.

In accordance with Decree of the Government of the Russian Federation dated November 10, 2003 N 677 “On all-Russian classifiers of technical, economic and social information in the socio-economic field” (clause 9), the assignment of codes to classification objects (types of products) should be assigned to business entities (enterprises and organizations) carry out independently and bear responsibility established by the legislation of the Russian Federation for their incorrect assignment and use.

Revision of the document taking into account
changes and additions prepared
JSC "Kodeks"

On approval of federal statistical observation forms N 8-VES (services) “Information on the export (import) of services in foreign economic activity” and N 8-VES (transport services) “Information on transport services in foreign economic activity” (as amended as of August 27, 2014 of the year)

Statistical reporting in Form N 8-VES (transport services) is compiled quarterly, cumulatively from the beginning of the year, by country in accordance with All-Russian classifier countries of the world, put into effect by Decree of the State Standard of Russia dated December 14, 2001 N 529-st (as amended) and for the entire list of services provided and received during the reporting period for the transportation of goods and passengers and other auxiliary transport services in value terms, in thousands of US dollars , with one decimal place. 40. The reporting includes information on payments for services rendered in foreign currency and in the currency of the Russian Federation, while the cost of export (import) transactions is recalculated by the reporting organization into US dollars at the Bank of Russia exchange rate on the date of the transaction. 41.

Form 8-ves (transport services)

Form p 3 statistics 2017 annotation on filling. The amount of personal income tax, social contributions and other deductions that are provided must be deducted from it. federal legislation. This number also includes employees who are part-time workers and also work in the company under civil contracts. It is worth noting that if commercial organization made payments to employees not in in cash, then such payments are assessed at market value.

Have you ever provided employees with a personal income tax deduction based on the notification they brought from the Internal Revenue Service? IX All-Russian financial and accounting conference, accounting and tax aspects 2018-2019. Individuals, which are registered in the organization on a part-time basis, belong to the main workforce.

Form 8 ves “transport services”

Submission of SZV-M to the founding director: the Pension Fund has decided Pension Fund finally put an end to the debate about the need to submit the SZV-M form in relation to the manager who is the sole founder. So, for such persons you need to take both SZV-M and SZV-STAZH!< … Сверьте зарплаты работников с новым МРОТ С 01.05.2018 размер федерального МРОТ составит 11 163 рубля, что на 1 674 рубля больше, чем сейчас.

Form 8-ves transport services

Info

There must be one number after the decimal point.

• information on all types of transport services is recorded separately for all vehicles.
• All displayed information must have documentary evidence in the form of primary documentation (contracts, invoices, contracts, agreements, etc.).
• If an organization has separate divisions or branches, it must include them in the general report. The form is distributed throughout the company as a whole.
Another basic rule is that a report is filled out for each country to which the transport service was provided or from which it was received. To ensure that Form 8-VES (transport services) is filled out correctly, the sample completion is checked with control ratios.

Error 404

Federal statistical observation form N 8-VES (transport services) shows: maintenance by any type of transport, rental of vehicles with a crew (chartering) associated with freight and passenger transportation for a period of up to 1 year (operational leasing), as well as auxiliary transport services , including: loading and unloading operations, storage and warehousing, packaging and repacking of cargo, towing, piloting ships, driving aircraft, operating and cleaning transport equipment, rescue operations and related services, as well as commissions and fees associated with passenger and cargo transportation . The form includes the following sections: 1.1. Receipts Money Russian enterprises. 1.2. Expenses of Russian enterprises abroad. 1.3. Payments of funds to foreign enterprises.
1.4. Expenses of foreign enterprises in Russia.

Form p-1 statistics in 2018 instructions for filling out

Reporting in Form 8-VES is submitted to the State Statistics Committee by legal entities that carry out foreign economic activities related to the provision and/or consumption of transport services. All transport services must be documented (agreement, contract, etc.). In our article we will talk about the basic rules that form 8-VES (transport services) must comply with; an example of filling it out will be given in the description. The content of the article

• 1 Contents of the form
• 2 In what form is it delivered?
• 3 Who is exempt from submitting a report?
• 4 Design rules
• 5 Deadlines for submitting the report to Rosstat
• 6 Fine

Contents of the form Report 8-VES consists of sections and subsections, which are presented in table form.
Country codes according to OKSM Names of types of construction services (work performed) Codes of types of services according to KUVED thousand dollars (accurate to 0.1) 1 2 3 4 5 Section 2.1. Receipt of funds for construction services rendered, including the cost of raw materials, materials and equipment exported or purchased abroad for construction purposes - total X X X X including: funds received for construction and installation work performed abroad or on the territory of the Russian Federation cost of raw materials exported for construction purposes , materials and equipment X X X X X X X X cost of raw materials, materials and equipment purchased abroad for construction purposes X X X X X X X X Code according to OKEI: thousand US dollars - 980 Name of countries Codes of countries according to OKSM Name of types of construction services (work performed) Codes of types of services according to KUVED thousand dollar (accurate to 0.1) 1 2 3 4 5 Section 2.2.

Statistics form 8 weight transport services who rents out

• for the company itself - from 20,000 to 70,000 rubles;
• for its officials - from 10,000 to 20,000 rubles.

It is worth noting that the same punishment awaits an organization that submitted Form 8-VES (transport services) with false data. Composition of reporting Form 8-VES (transport services) is a table consisting of four sections:

• section 1.1 “Receipts of funds to Russian enterprises”;
• section 1.2 “Expenses of Russian enterprises abroad”;
• section 1.3 “Payments of funds to foreign enterprises”;
• section 1.4 “Expenses of foreign enterprises in Russia”

Filling out form 8-VES (transport services) This form filled in by country in accordance with the All-Russian Classifier of Countries of the World (approved.

Statistics form 8-ves transport services who rents out

In this case, the federal statistical observation form is provided at the place of actual implementation of the activity. Federal statistical observation form N 8-VES (services) reflects information on the legal entity as a whole, including all divisions of this legal entity, regardless of their location. The head of a legal entity appoints officials authorized to provide statistical information on behalf of the legal entity.
3. Temporarily inactive organizations that, during part of the reporting period, carried out international trade in services, provide a federal statistical observation form on a general basis, indicating the time since which they have not been operating. 4.
Statistics form p-1 download the form and sample filling To help - an annotation on filling out p-3 statistics 2017. And submit the form in electric form for free on a test drive from the circuit. It is worth noting that if a commercial organization made payments to employees not in foreign currency, then such payments are valued at market prices. For filling out the federal statistical observation form, PM information about the main indicators. Find in the article the latest form p-4 in 2017 and 2018, an annotation on filling out, as well as answers to an annotation on filling out the form p-1 statistics in 2018.
IX All-Russian financial and accounting conference accounting and tax nuances 2018-2019 Form p-1 instructions for filling out 2016 Step-by-step annotation on filling out form p-1.

Companies that provide transport services, or that consume transport services as part of such activities, must report in a special form - 8 VES. Employees who are filling out this report are recommended to have an example of filling out Form 8 of the VES “transport services” in order to avoid mistakes.

There are several ways in which you can submit your report to Rossat:

• the report is provided by the company manager or other trusted employee upon a personal visit to the territorial office of Rosstat;
• by mail, by registered mail containing a list of attachments.

1. Electronic:

• via communication channels via the Internet;
• using a web collection system - through it, information is sent directly to Rosstat, bypassing the operator. Information about this system can be found on your department's website.

Deadlines within which the report must be submitted

Form 8 of the VES “transport services” must be filled out on an accrual basis and submitted every quarter by the fifteenth day of the month following the expired reporting period. Therefore, in 2016, reporting must be submitted within the following deadlines:

• for January-March – until April fifteenth, 2016;
• for January-June - until July fifteenth, 2016;
• for January-September - until October 17, 2016, since October 15 is a Saturday, and the due date is postponed to the next working day;
• for January-December - until the sixteenth of January 2017, since the fifteenth of January falls on a Sunday.

It is worth keeping in mind that if the deadlines for submitting reports are violated, you will have to pay a rather large fine:

• for the organization itself, the fine will range from twenty to seventy thousand rubles;
• For officials- from ten to twenty thousand rubles.

You will also have to pay such a fine for providing false information.

What does reporting consist of?

Form 8 of the WES “transport services” consists of a table with four sections:

Section 1 - it contains information about services provided and work performed, excluding services for the transportation of goods and passengers.

Section 2 – it reflects information about specified services for the transportation of passengers and cargo. This section includes the following subsections:

• 2.1 - it reflects the receipt of money by Russian companies;
• 2.2 - costs are taken into account Russian organizations in foreign countries;
• 2.3 - payments of money to foreign companies;
• 2.4 - costs are reflected foreign companies in Russia.

Rules for filling out reports

Form 8 of the WES “transport services” must be filled out by country for the entire list of services received or provided. The following basic filling rules can be distinguished:

• All cash flow figures recorded in this report are expressed in thousands of US dollars. There is only one sign after the decimal point.
• Information about various types transportation are reflected separately for each type of transport.
• If a company has branches, it must include information about them in its reporting, since this report must be completed for the entire company as a whole.
• The information reflected in the form must fully comply with the information from the primary accounting documents on the basis of which the organization carries out accounting (the timing of actual payment for services does not matter).

Form and sample filling

Statistical reporting form 8 WES.

Sample of filling out the statistical reporting form 8 wind farms.