By order dated August 21, 2017 No. 541, Rosstat approved a new report form for individual entrepreneurs. In 2020, a comprehensive study of IP was conducted. Those. Based on the results of work for 2020, all existing individual entrepreneurs were required to submit Form 1-Entrepreneur to the territorial statistics office. For all subsequent years, including 2020, this reporting form is provided only by individual entrepreneurs that are selectively included in the Rosstat list.
The reporting form to Rosstat for 2020 is called Form 1-entrepreneur 2020 (“Information on the activities of an individual entrepreneur for 2020”). Many businessmen in Russia, in order not to track changes in legislation and other important issues on their own, use a convenient online service. The service allows you to minimize risks and save time.
The deadlines for submitting reports to Rosstat in 2020 allow you to fill out and submit the document in advance. The report must be submitted to Rosstat no later than April 1. This can be done electronically or on paper.
In our material today we will look at who submits reports to Rosstat in 2020 and how this document is filled out. At the bottom of the page, the reader can download the 1-entrepreneur 2020 form for 2020, as well as a sample form.
Please note that this form is not provided by individual entrepreneurs engaged in retail trade, except for the sale of motor vehicles and motorcycles.
Why is Form No. 1-IP necessary?
Form 1-entrepreneur 2020 was introduced by Rosstat for statistical monitoring of the activities of small and medium-sized businesses. This form is relevant for submitting the 1-P entrepreneur report for 2020 in 2020. The previous continuous survey of individual entrepreneurs was conducted in 2020 (based on the results of 2020).
In 2020, only those representatives of small and medium-sized businesses who are on the list approved by Rosstat will submit the 1-P entrepreneur report. This is the so-called selective observation, in contrast to the continuous observation carried out by Rosstat in 2020 based on the results of 2020. If the legislation in this area does not change, then the next continuous observation, i.e. Submission of the 1-P entrepreneur report will be mandatory for all small and medium-sized enterprises, including individual entrepreneurs, in 2021, based on the results of 2020.
Rosstat carries out selective observation annually. Typically, territorial authorities independently notify individual entrepreneurs by sending them in writing the forms of reports required for submission. But the human factor can interfere with this, so in order to find out whether you need to submit a report for 2020, go to the Rosstat website and fill out the form. If you are included in the list of selective reporting, this service will give you the report form necessary for submission to Rosstat.
Based on Art. 2 of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”, such statistical observations are carried out once every five years to develop a realistic policy of the Russian Federation in relation to SMEs.
It should be noted that the information provided by the individual entrepreneur must be based on real facts, and not just on data submitted to the Federal Tax Service. Rosstat guarantees complete confidentiality of information and information. The transfer of data to tax authorities, according to Rosstat management, is excluded.
The information received by Rosstat on the state of small and medium-sized businesses in 2020 will be used to generate official statistics. The observation results will be available on the Rosstat website - www.gks.ru
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:
- sell goods to the public at retail;
- 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.
You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.
Such observations are carried out once every 5 years. The last time this happened was in 2020 (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.
If the business has grown to the scale of a large enterprise, then the statistical reporting of the individual entrepreneur is presented according to the nominal deadlines established for each form. Thus, you will have to submit the form by October 17 each year.
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Structure and features of filling out the report
At the bottom of the page there is a sample of filling out the 1-entrepreneur form 2020. But it would not be amiss to consider in detail the rules and features of filling out this document.
Form 1-entrepreneur 202 is easy to fill out and does not at all look like a report; rather, it is a regular questionnaire.
The first sheet of form 1-IP consists of two parts, one of which is torn off and remains with the individual entrepreneur to confirm that he has submitted a report to the Statistical Office.
In the detachable part of the report, you need to fill in two lines:
- In the line “Postal address of an individual entrepreneur”, you must write down the actual address of the individual entrepreneur.
- In the line “Individual entrepreneur”, indicate the last name, first name, patronymic and put the personal signature of the entrepreneur.
In the code part of the form, fields with personal unique codes of an entrepreneur without forming a legal entity must be filled in: OKPO - based on the Notification of assignment of the OKPO code posted on the Rosstat Internet portal: https://statreg.gks.ru, TIN - based on data from the Federal Tax Service.
Filling out Section 1. “INFORMATION ABOUT THE ACTIVITIES OF AN INDIVIDUAL ENTREPRENEUR FOR 2020”
In this section of the form you must indicate data with personal unique IP codes:
- OKPO - indicated in the notification of code assignment received by you at the regional office of the statistical office, so OKPO can be found on the Roststat website at the link https://statreg.gks.ru
- TIN - indicated in the TIN certificate or on the Federal Tax Service website at https://service.nalog.ru/inn.do
Next, you need to answer the questions:
Question 1. Did you carry out business activities in the reporting year?
If the answer to the question is “YES,” then you need to move on to the next question and then fill out the entire 1-IP form.
If the answer to the question is “NO”, then you must put an X in the following question:
If you did not carry out entrepreneurial activity in the reporting year, did you work as an employee for another entrepreneur or legal entity.
Further, for this answer option, you do not need to fill out anything else; in this form, you must submit the report to the Statistical Office.
If the answer to point 1 is “YES”, you must fill out the following form:
Question 2. “Did you carry out your main business activities in the same subject of the Russian Federation where you are registered as an individual entrepreneur?”
If the place of business activity is located in the same subject of the Russian Federation in which official registration as an individual entrepreneur took place, then it is necessary to proceed to question 3.
If the address of registration as an individual entrepreneur and the place of actual implementation of the main business activity do not coincide, then the answer is “NO” and additional information is provided about the address of the place where the main business activity is carried out. This address should be indicated only if the place of business activity is located on the territory of another constituent entity of the Russian Federation. In a large field, enter the name of the republic, territory, region of the actual location of the main business activity.
Question 3. “Indicate the amount of REVENUE (including taxes and similar obligatory payments) from the sale of goods, products, works, services received by you in the reporting year for all types of business activities”
In this paragraph it is necessary to indicate the total volume of all receipts related to payments for goods (work, services) sold:
- if an individual entrepreneur received payment for goods (work, services) not 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 establish 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.
- if an individual entrepreneur conducted activities in the reporting year, but did not receive revenue from it, then “0” is entered in the line.
Question 4 . “Give a detailed name of the types of activities you actually carried out in the reporting year, describe what products or services you produced in the reporting year.”
In answers to this question, it is necessary to indicate all types of products and services that were produced (provided) by the individual entrepreneur in the reporting year.
Opposite each cell filled in indicating the name of a specific type of activity, it is necessary in fields 4.1. indicate the share of revenue from this type of 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 should be 100%.
Question 5. “On average, how many people worked in your business in the reporting year: partners (persons participating in your business on the basis of a property or other contribution and performing certain work in your business, may or may not be members of the same household), helping family members, employees?
In answering this question, you should specifically highlight:
- partners
- helping family members
- hired workers.
To indicate the number of these three categories, it is necessary to determine their average number. To do this, you need to add up the number of people who worked in each calendar month, including those temporarily absent (sick, on vacation, etc.), divide the resulting number by 12. If the individual entrepreneur worked for less than a full year (12 months), then the resulting amount is divided by number of months of operation of the entrepreneur. The resulting data is rounded according to the arithmetic rule (1.5 and above should be rounded to 2; less than 1.5 - to 1).
Business partners cannot be members of the same household. They are persons who participate in the business on the terms of a property or other contribution, and who perform certain work in this matter.
Employees are persons who perform work for hire for remuneration (cash or in kind), on the basis of a written contract or oral agreement.
The number of employees does not include individual entrepreneurs who pay taxes on their own and have entered into a civil law agreement and/or have a patent taxation system.
Reporting to Rosstat in 2020 - Form MP (micro)-in-kind
Let's talk about another form that Rosstat may require you to provide in 2020.
The MP (micro)-nature form is one of the forms of Rosstat sample research; approved by Rosstat Order No. 419 dated July 22, 2019 (as amended on August 1, 2019). The same order approved the Instructions for filling out the form.
Micro-enterprises - legal entities and individual entrepreneurs with up to 15 employees, engaged in the production of products (goods, works, services), engaged in the field of extraction, processing, fishing may be on the list of Rosstat for submitting the above form in 2020 for 2020.
The deadline for submitting the MP (micro)-nature form for 2020 is until January 25, 2020, and taking into account the fact that January 25, 2020 is a day off - Saturday, the final date for submitting the report is January 27, 2020.
The form is very easy to fill out and consists of a title page and a sheet with production data. The following data must be entered into the product production data sheet:
- Name of product;
- unit of measurement;
- OKEI code;
- OKPD2 product code;
- the quantity of products produced in the specified units of measurement.
Filling out form 1-IP (trade)
The research is conducted in the form of a survey - in total, the entrepreneur needs to answer nine questions. Before answering the research questions, you will need to fill out your postal address (zip code, registration address), indicate your last name, first name and patronymic in the “Individual Entrepreneur” line, and sign. 1-IP (trade) also contains the code part of the form - in it you must indicate the OKPO code and TIN. After filling out this information, you can begin 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? The answer to this question involves choosing from two options: “yes” or “no”. If the activity was carried out, you need to move on 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, completing the research for the entrepreneur will be completed.
Next, report 1-IP (trade) contains a question about the place where the activity was carried out. If the activity was carried out outside the market territory or both on the market territory and outside it, then you should move on to answering the next question. If the activity was carried out on the market, then the survey for the entrepreneur will be over.
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 obligatory 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 established, then the value of the transaction must be determined based on the cost of the goods. The cost of sold food products and tobacco products is indicated separately.
Next, the entrepreneur indicates in detail the types of activities carried out in September (or in the last month of work). A separate field is provided 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 trade in non-food products.” If trade is carried out outside stores or other types of 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). Partners, family members, and employees are indicated separately.
The following indicates expenses for the purchase of goods that were sold in September (or during the last month of work). Expenses must be recorded at the actual purchase prices of goods.
The answer to the seventh question reflects the number of retail outlets (that is, stores, kiosks, etc.) owned by the entrepreneur that were actually operating as of October 1 (or the 1st day of the month following the last month of operation) of the current year.
Next, the entrepreneur must indicate quarterly the approximate distribution of revenue as a percentage. The sum of the percentages given for all quarters must be equal to 100%.
If an entrepreneur trades in goods of his own production, in answer to the last, ninth question of the study, Fr.
The current completed form 1-IP (trade) for 2020 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 date of filling out the report.
1-IP (trade) sample:
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Comments
Mikhail 04/22/2016 at 1:00 pm # Reply
Citizens, be vigilant when submitting Form 1-IP “Information on the activities of an individual entrepreneur.” On March 1, 2020, I submitted a report to the office “Kurganstat, Territorial body of the Federal State Statistics Service for the Kurgan Region” 640020 Kurgan, st. M. Gorky, 40 04/22/2016 They sent me a document stating that the report had not been submitted and I was facing a fine. I called this office, the woman answered, did not introduce herself, but spoke politely, said that I really did not submit the report, I asked why you have such a frivolous organization where they lose documents, to which the answer was received that the organization is serious, justifying this by the fact that they can issue fines. I dictated the form data to her over the phone, I don’t know if she will be fined or not? So when citizens hand in reports to this office, ask them to provide a paper with a seal that they have accepted them. If there is no seal, then ask for an identification from the employee who accepts the report from you, rewrite the identification data and demand the date and signature on a copy of the document... Don’t step on a rake, after all, it’s 10,000 rubles. they don’t lie on the road - and this office in Kurgan is definitely not serious and irresponsible people work there.
ostapx1 04/22/2016 at 01:35 pm # Reply
Thanks for the warning. Unfortunately, this is possible in any regulatory body. That is why it is very important, when submitting reports, to do what you wrote in the last paragraph.
