Information about the activities of an individual entrepreneur in retail trade. Information about the activities of an individual entrepreneur in retail trade The procedure for filling out a report 1 individual entrepreneur trade

To know how to develop the country's economy, you need to clearly know the current state of affairs. For this there are special government agencies, including Rosstat, where business entities are required to regularly submit reliable information about their economic activity. But individual entrepreneurs do not have to submit statistical reports every year. Employees of the Federal State Statistics Service themselves determine who is required to submit reports and when.

Rosstat sends a letter containing the reporting forms required to be filled out.

Main forms of statistical reporting:

1. Form 1 IP – information about the activities of the individual entrepreneur. The form must be submitted once a year, before March 2 of the year following the reporting year. This is a form to be provided by all entrepreneurs except those engaged in agriculture. Form 1 Individual Entrepreneur can download the form in Excel, fill it out and submit it to the State Statistics Service.
2. Form 1 Individual entrepreneur trade – provision of information about the business practices of individual entrepreneurs in retail. Individual entrepreneurs engaged in retail trade and provision of services report using this form. Submissions must be made by October 17th following the reporting year. You can also 1 individual entrepreneur download the form, fill it out and submit it to the branch of the Federal Statistics Service. In order to correctly draw up reports, template 1 IP trade, a sample, as an example of filling, is located in the branches of Rosstat.
3. PM industrial form – submission of data by a small enterprise on the production of products. In the case where the individual entrepreneur belongs to a small business, monthly, before the 4th day of the next month, you need to submit this report to the statistics department.

You can also find out what reporting forms need to be submitted to Rosstat by sending a request. federal Service State statistics itself sends all the necessary forms and instructions.

Form 1 Individual Entrepreneur Trade is submitted by entrepreneurs who are included in the Rosstat list.

Depending on business turnover, statistical reporting of individual entrepreneurs is required to be submitted with the following frequency:

• once a month;
• quarterly;
• once a year;
• once every five years (in the case when the individual entrepreneur is not on the Rosstat list).

Reporting may be submitted in person or via email.

In the form you need to fill in the OKPO and INN code.

This form is filled out by an individual entrepreneur who sells goods to the public and/or repairs household products.

The form consists of 9 questions. You must answer all or only the 3rd and 4th questions. It depends on what information Rosstat requests.

The first question requires a “Yes” or “No” answer. If the answer is “Yes,” we move on to the next question. If an individual entrepreneur worked as an employee for another individual entrepreneur or for a legal entity, but did not engage in his own business, this also means that the real individual entrepreneur did not have any activities, that is, “No” should be marked.

When an individual entrepreneur combines employment with another business entity and runs a business on his own, then he must submit Form 1 Individual Entrepreneur Trade, but he must take the indicators solely based on the results of his entrepreneurial activities.

Individual entrepreneurs who did not conduct activities during the reporting period answer question 1.1, and, at this stage, they stop filling out the form. If they worked for hire, put the mark “Yes”, if they did not work – “No”.

In the case when an individual entrepreneur temporarily stopped business, but carried it out for some period reporting period, then he must provide data about his activities. In this case, the report provides information about the last working month.

There are three versions of the answer to the second question about the location of activity:

• in markets;
• outside markets;
• both options.

If the individual entrepreneur worked only in the market, he indicates this information in the report, and, for him, the survey ends.

In the other two cases, you need to move on to question 3.

The answer to Question No. 3 requires you to indicate the amount of all income from business activities. The amount of taxes and fees is also taken into account here.

With the natural payment method, the amount is based on the transaction price. In the case where it has not been agreed upon, revenue is formed on the basis market prices. If there are no market prices as such for a specific product or service, then revenue is formed from prices for analogues sold under similar circumstances.

Question 3.1 displays the amount of revenue from retail sales of food, drinks, dietary supplements and tobacco products.

Question 4 must be answered in great detail, identifying all types of goods and services that were sold in September (or in the last month when work was carried out) of the current year. It is necessary to indicate the specific types of goods and services sold.

When the range of products sold is extensive, you need to indicate the advantage: food or non-food.

In addition to stores, there are other ways of selling goods and services:

• through the Internet;
• by mail;
• through TV stores.

If the individual entrepreneur was engaged in other types of activities in addition to retail trade, for example, repairing bags, manufacturing confectionery, and so on, this information must also be indicated in the form.

Retail trade is resale to the public, wholesale is sale to other individual entrepreneurs and legal entities. persons.

When selling personal-produced goods, revenue from retail trade is not displayed, but a specific type of activity is displayed (for example, shoe production).

Opposite each type of activity it is necessary to indicate the percentage of gross revenue. The total must equal 100%.

In question No. 5, it is required to indicate the number of hired workers, family members, partners involved in the individual entrepreneur’s business. Information is entered as of the 1st day of the month following the reporting month.

The 6th question displays the costs of purchasing goods sold in September (or in the last month of doing business).

Question 7 should indicate the number of retail facilities operating on October 1 (or on the 1st of the month following the reporting month).

Even in the case where an individual entrepreneur simply rented part of the premises and works in it, this part is also considered a separate unit

Question No. 8 shows the redistribution of revenue for the year; distribution is immediately planned for the 3rd and 4th quarters of the current year. The total amount must be 100%.

Question No. 9 requires a “Yes” or “No” answer. If the individual entrepreneur produced and sold industrial goods– mark “Yes”, otherwise – “No”.

Involves a choice of two options: “YES” or “NO”. In the case where an individual entrepreneur confirms the fact of his entrepreneurial activity in the current year, it is necessary to mark the answer option “YES” and go to question 2.

If the individual entrepreneur did not carry out business activities in the current year, the answer option “NO” must be marked.

If an individual entrepreneur performs work only for hire from another individual entrepreneur or a legal entity, then to question 1 “Have you carried out business activities in the current year?” in relation to such activities, he must answer “no”.

If an individual entrepreneur, who is an employee of another individual entrepreneur or legal entity, also carries out business activities independently, then in this case he fills out form N 1-IP (trade) for all points regarding the activities of his own business.

Individual entrepreneurs who do not carry out entrepreneurial activities choose one of the answer options to question 1.1, this completes the survey.

Individual entrepreneurs who performed work for hire from another individual entrepreneur or legal entity and do not carry out independent entrepreneurial activities, mark the answer “yes” on line 1.1; 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 were active during any period of time in the current year, provide data on a general basis. In this case, answers to questions are given in relation to the last month of work of the current year.

If an individual entrepreneur in September (or in the last month of work) of the current year carried out activities only on the market, then the “on the market” option must be checked, and the survey is completed.

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 “outside the market” and go to question 3; if the activity was carried out both on the market territory and outside the market territory, 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 volume 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 activity"

The answer to this question indicates the total volume of all receipts associated with payments for goods (work, services) sold.

When determining revenue, the amounts of taxes (value added tax, excise taxes and other similar mandatory payments) presented to the buyer (acquirer) of goods (works, services) are taken into account.

If an individual entrepreneur has not received payment for goods (work, services) in cash, but in kind, i.e. in the form of goods (works, services) and other property, then the amount of revenue is determined based on the transaction price.

If the transaction price is not determined, then the amount of revenue is determined by the cost of the goods (work, services) and other property received, calculated at their market prices.

If it is impossible to determine the cost of the received goods (work, services) and other property, then the amount of revenue is determined based on the prices that were usually charged for similar goods (work, services) sold under comparable circumstances.

Question 3.1. The answer to this question indicates the cost of food products and tobacco products sold through retail trade.

Foodstuffs- products in natural or processed form, consumed by humans as food (including products baby food, products dietary nutrition), bottled drinking water, beer and drinks made on its basis, soft drinks, chewing gum, nutritional supplements and dietary supplements.

Question 4. “Give the detailed name of the TYPES of ACTIVITIES you actually carried out in September (or in the last month of work) of the current year”

Answers to question 4 are recorded in each space provided in as much detail as possible. It is necessary to list all types of products and services that were produced (provided) by an individual entrepreneur in September (or in the last month of work) of the current year. An individual entrepreneur engaged in retail trade must indicate what goods he traded. Typically this applies to trading specialized stores(pavilions). The designated fields should contain entries of the following type:

Retail clothing trade,

Retail sale of footwear,

Retail trade in meat, poultry, products and canned meat and poultry meat,

Retail trade in fish, seafood and canned products thereof,

Retail trade in cosmetics and perfumes,

Retail trade of vegetables, potatoes, fruits,

Retail trade in household electrical goods, radio and television equipment, etc.

If 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 primarily food products, including drinks, and tobacco products."

If the store sells a wide range of non-food products, the type of activity “retail trade primarily in non-food products” is indicated.

If an individual entrepreneur sells goods outside of stores, then the following types of activities are indicated:

Retail trade by Internet,

Retail trade by mail order,

Retail trade through teleshopping, etc.

If an individual entrepreneur sells used goods, then the following types of activities are indicated:

Retail trade in antiques,

Retail trade in second-hand books,

Retail sale of used clothing, etc.

If, in addition to retail trade, other types of activities are carried out, there should be records of the following type:

Shoe repair,

Activities in the cafe,

Wholesale confectionery products,

Renting in rental of premises,

Bread production, etc.

Activities related to the sale of goods previously purchased for resale to the public are classified as retail trade, and the sale of the same goods legal entities or other individual entrepreneurs - to wholesale trade.

If an individual entrepreneur sells goods to the public own production through our own trading network or leased retail 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 sausages). Revenue from retail trade is not shown in this case.

Opposite each cell filled in indicating the name specific type activities, it is necessary to indicate in fields 4.1 the approximate share of revenue from this type economic activity in the total revenue of the entrepreneur (in%, in whole numbers).

The sum of the shares of revenue for all types of economic activity must 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 work in your business certain work, may or may not be members of the same household), HELPING FAMILY MEMBERS, HARRIED WORKERS?

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 month) of the current year, worked under a written contract or oral agreement: permanent employees; workers hired for certain period or performing a certain amount of work; workers performing temporary, seasonal or casual work.

Business partners

Hello! In this article we will talk about what kind of reporting an individual entrepreneur provides to Rosstat.

Today you will learn:

1. to Rosstat;
2. What reporting deadlines exist;
3. Where and how to find out what reports need to be submitted.

Every year, Rosstat collects and analyzes data on the activities of companies in the Russian Federation. Therefore, entrepreneurs provide information about the results of their work. But this is not everyone’s responsibility; the final decision is made by Rosstat. Whether your company needs to do this and how reporting is done, we’ll talk today.

Regulatory reporting

Issues of provision of statistical reporting by individual entrepreneurs are regulated by Federal legislation and the Code of Administrative Offenses.

Do individual entrepreneurs need to submit reports to statistics?

Individual entrepreneurs provide statistical reporting only in two cases:

• All small enterprises, and therefore individual entrepreneurs, must report once every 5 years;
• If Rosstat requests information from an entrepreneur.

Every year, only those who are representatives of large and medium-sized businesses (those with more than 100 employees) submit reports to statistics.

If you are on the Rosstat list, then the obligation to submit reports must be fulfilled monthly, quarterly or every year. It depends on what your company's turnover is.

How to find out when you need to submit a report

In fact, it’s easy and simple: the statistical authorities of your region will send a request for the need to provide information. It is delivered by mail along with the report form. But usually there is also a call from the curator to make sure that you have received the forms and the request.

In addition, you can independently use the information retrieval system on official website of Rosstat.

How reports are submitted

An entrepreneur can submit reports:

• Personally;
• Using email;
• By registered mail: if you choose this sending option, keep the inventory, which has a Russian postal stamp, so that, if necessary, you can confirm that you sent the documents on time.

What kind of reporting does the individual entrepreneur submit to statistics?

The following reporting forms must be submitted:

• MP (micro) - nature “Information about the production of products.” Annual. Available until 25.01 of the year following the reporting year;
• MP (micro) “Information on key performance indicators.” Annual. Available until 05.02 of the year following the reporting year;
• PM-prom “Information on production of products”. Available for rent if it is a small business. Menstruation. The due date is the 4th day of the month following the reporting month;
• 1-IP “Information about the activities of individual entrepreneurs”. All entrepreneurs whose field of activity is not related to agriculture. Annual. Must be submitted by 02.03 of the year following the reporting year;
• 1-IP “Information on the activities of individual entrepreneurs in retail trade”. Annual. You report if you provide services to the population or sell anything at retail. Deadline: until 17.10 each year;
• 1-IP (months) “Information on the production of IP products.” Menstruation. Due date: 4 working days following the reporting month;
• 1-IP (services) “Information about the volume paid services for the population." Annual. For rent until 02.03 of the year following the reporting year.

Also, statistical authorities are provided with an annual one if the business is run by an LLC.

For a complete list of mandatory reporting, please check with the statistical authorities in your region.

The form contains the following sections:

• The title sheet;
• The first section is where you provide information about your company;
• The second section, which contains characteristics of the activity;
• You will fill out the third section only if measures were taken state support. In it you will need to clarify: do you know that the state provides support to individual entrepreneurs, if you have used it, indicate in what form it was provided: financial, informational or other.

As soon as you answer all the questions, sign, decipher your signature, indicate the date and contacts where you can be contacted if any questions arise.

How to fill out reports correctly

There are key requirements for filling out information, violation of which is strictly not recommended:

1. Do not connect sheets of forms together with paper clips or a stapler;
2. Do not confuse the fields to fill out: enter all information in the appropriate lines;
3. Write the numbers as required by the presented sample;
4. If you made a mistake and discovered it yourself, correct it in the manner indicated in the report form;
5. Do not use strokes or correctors;
6. Do not use paper to cover marks.

Reporting of an individual entrepreneur with no employees

If you have not received a notification about submitting reports from Rosstat, we strongly recommend that you inquire about this at your branch. Then you will definitely avoid unnecessary fines!

More details about deadlines

We have already mentioned reporting deadlines in today's conversation. Let us dwell on them in more detail, and also consider what the entrepreneur faces if they violate them.

So, when and what we hand over:

Ready:

1. MP (micro) - in kind: until 25.01 of the year following the reporting year ( Download the form);
2. MP (micro): until 05.02 of the year following the reporting year ( Download form);
3. 1-IP “Information on the activities of individual entrepreneurs”: until 02.03 of the year following the reporting year ( Download form);
4. 1-IP (services): until 02.03 of the year following the reporting year ( Download form);
5. 1-IP trade: until 17.10 of the year following the reporting year ( Download the form).

Period:

1. : before the 4th day of the month following the reporting month ( Download the form);
2. : before the 4th day of the month following the reporting month ( Download the form).

If you are late by at least a day, a fine will be generated immediately. If the deadline for submitting one of the reports is a weekend or non-working holiday, the deadline will be moved to the first working day.

Penalties

The fines for failure to submit statistical reports are quite large. The minimum fine is 10,000 rubles, the maximum is 20,000, if you violated the deadline for submitting the report for the first time. If the violation is repeated, or you violate it systematically, you will have to pay up to 50,000 rubles.

Conclusion

All entrepreneurs should adhere to the rules and deadlines for submitting reports to Rosstat. In addition, there are now many opportunities to prevent missed deadlines, since statistical authorities send all documents themselves, and also include instructions for their correct execution.

Do not allow violations, this will avoid unnecessary waste of time and money.

Who submits the statistical reporting form and when?

Form 1-IP trade, approved by Rosstat order No. 185 dated May 12, 2010, is submitted by individual entrepreneurs who:

• repair household products and personal items.

The nominal deadline for submitting the form is October 17. But the actual deadline for submitting 1-IP trade depends on whether the individual entrepreneur belongs to a small (medium) enterprise or not. Let us remind you that the SME category includes businesses with revenues of no more than 2 billion rubles. per year (Resolution of the Government of Russia dated April 4, 2016 No. 265).

If the entrepreneur is a SME, then he submits statistical reporting 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. The last time this happened was in 2015 (Rosstat letter dated January 14, 2016 No. 03-03-1/1-SMI). If the current schedule continues, the form will need to be submitted by October 17, 2020.

2. When included in the Rosstat sample.

Rosstat, as a rule, informs the entrepreneur itself about the need to submit certain reporting forms. But it would be a good idea 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 individual entrepreneurs is presented according to the nominal deadlines established for each form. Thus, you will have to submit the form by October 17 each year.

Filling out the form: nuances

How is the document filled out and where can I download the 1-IP trade statistical reporting form?

There are no particular difficulties in filling out the form. It shows, in particular:

• the approximate amount of revenue (specifically in September or an earlier month, if it was the last one in which activities were carried out in the reporting year);
• approximate volume of revenue from trading activities;
• distribution of revenue by type of activity;
• size of the enterprise staff as of October 1;
• procurement costs for goods subsequently resold to citizens (in September);
• number of retail facilities owned by individual entrepreneurs;
• distribution of revenue by quarter (for the 3rd and 4th quarters - projected);
• self-produced goods are sold or not.

On title page The form thus indicates that it is 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 domestic services citizens. If the entrepreneur is a SME, then this form is filled out only once every 5 years as part of continuous observation or if included in the Rosstat sample.

Form 1-IP (trade) is one of the forms statistical observation. It is filled out by individual entrepreneurs, but not all. We will tell you who and how should fill out the 1-IP (trade) report, and you can download the form and sample.

Rosstat annually conducts a survey of the activities of individual entrepreneurs. For this purpose, federal statistical observation forms are used. One of these forms is 1-IP (trade). You can download form 1-IP (trade) from the link below, and then we will tell you how to fill it out.

Form 1- Individual Entrepreneur (trade): form

Report form 1-IP (trade) was approved by order of Rosstat dated May 12, 2010. No. 185. Not all entrepreneurs fill out the form, but only those included in the sample. Rosstat sends entrepreneurs a notification about the need to fill out and submit a report. There is another way to find out if you need to fill out statistical reports– check on the Rosstat website link>>> .

You can download form 1-IP (trade) on our website completely free of charge:

How to fill out form 1-IP (trade)

The questionnaire consists of nine questions; not all of them need to be answered. The order of completion and tips are located on the report form itself. The form can be filled out by hand or on a computer. You can submit your completed report in one of the following ways:

• Bring it in person to the territorial department of Rosstat,
• Send by mail,
• Send via electronic channels.

Let's start filling out form 1-IP (trade). First, indicate the postal address and full last name, first name and patronymic of the individual entrepreneur. Below, indicate the month for which the information was filled in. Even lower in the tabular section are the codes for OKPO and TIN of the entrepreneur.

Now answer the survey questions. The first question is whether you carried out entrepreneurial activity this year. There are two answer options - yes or no, check the appropriate box. If no business activity was carried out this year, you need to answer question No. 1.1: whether the individual entrepreneur worked for hire. At this point, filling out the report is completed; all that remains is to put the signature and date of completion at the bottom of the second page.

If you answered “Yes” to the first question, go to question No. 2. There are three answer options:

1. Outside the market
2. On the market and outside the market,
3. On the market.

If the first or second option is selected, continue filling out. If the third option is selected, the survey is over.

The third question is the approximate amount of revenue received. The amount is indicated in thousands of rubles, rounded according to arithmetic rules. In the fourth paragraph, indicate the types of activities that you actually carried out in September of the reporting year. The form contains examples of filling out the answer to this question.

In the fifth paragraph you need to indicate the number of helping persons. This could be your partners, your family members or wage-earners. In the sixth question, indicate the cost of the purchased goods. The amount is indicated in thousands of rubles. The seventh question is the number of retail properties you have. The eighth question is the distribution of revenue by quarter. Please note: you need to indicate not the amount in rubles, but the shares as percentages. The ninth question is whether you sell goods of your own production.

Form 1-IP (trade): sample filling

Download a sample of filling out form 1-IP (trade):

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