Form 1-enterprise for 2021: form and sample filling

Why do you need the 1-Enterprise statistics form?

Along with tax and accounting reporting, Russian companies are required to generate and submit statistical reporting to the state in cases established by law.
In particular - in the form of form 1-Enterprise. How to find out what statistical reporting and in what time frame you must submit in 2021, read here.

This form must be filled out and submitted to Rosstat once a year (before April 1 in the year following the reporting year) by all legal entities (except those related to small and medium-sized enterprises, budgetary structures, financial institutions and insurance companies).

Information provided by businesses in Form 1-Enterprise is used by Rosstat as part of statistical studies of key performance indicators of organizations (turnovers, expenses) with Russian “registration” and foreign ones that do business in the Russian Federation.

Form 1-Enterprise is approved by Rosstat annually. Its most recent version was put into circulation by Rosstat order No. 411 dated July 24, 2020. Using this document, businessmen must report to statistics for 2021 by April 1, 2021.

Instructions for filling out Form 1-Enterprise can be found in Rosstat Order No. 2 dated January 13, 2020 (as amended by Order No. 873 dated December 31, 2020).

Studying the structure and features of filling out the current Form 1-Enterprise is useful for correctly entering the data required by the statistical authority.

So, let's look at the specifics of filling out the form for 2021.

Form 1-Enterprise consists of 9 sections. Conventionally, they can be classified into those that reflect:

• basic facts about the company (sections 1–4, 8, 9);
• data on the company's income and expenses (sections 5, 6, 7).

Let's study the specifics of filling out the specified sections of form 1-Enterprise in more detail.

What to look for in other reports for Rosstat

So, when filling out the form in question, you should take into account that:

1. Line 671 contains data similar to what is reflected in field 01 in column 1 of form P-2 (invest).
2. Columns 1–3 of sections 8 and 9 reflect data taking into account indicators from reports P-1 and P-4. Since the indicators are monthly, they must be summed up for the entire reporting year to compare them with the form in question.

We are talking about data:

1. About the average size of the organization's staff (line 801, column 1). It must correspond to the indicators on line 01 in column 01 of form P-4.

1. The size of the wage fund (line 801, column 2). Must correspond to the value recorded on line 01 in column 7 of form P-4.

1. Revenue (line 801, column 3). Must correspond to the sum of indicators on lines 01 and 02 of form P-1. A similar algorithm is used to determine the data reflected in Section 9.

1. Shipped goods and services (line 502 in section 5). Must correspond to the indicator reflected in line 21 in column 1 of form P-1.

If any data in the 1-enterprise report is corrected, corresponding changes must be made to the other specified reporting forms to Rosstat, and vice versa (letter of the Rosstat representative office in the Perm Territory dated March 13, 2018 No. VP-27-204/625-DR) .

Indicators in Form 1-enterprise must in some cases be compared with information from the financial statements. Let's look at them.

Filling out 1-Enterprise according to instructions: general legal and financial information about the company

In Sect. 1 records general information about the reporting organization.

In paragraphs 101, 102 forms 1-Enterprise indicate:

• date of registration (or re-registration) of the company;
• date of actual start of business activities of the company.

In paragraphs 103–108 you need to indicate:

• method of formation of a legal entity;
• whether there was a reorganization of the legal entity.

In Sect. 2 reflects information about the authorized capital of the company.

Its total volume is indicated on page 201. In paragraphs 202–210 - its shares by categories of owners specified in the corresponding list.

Having circled clauses 211 or 212, it should be noted, respectively, the fact of participation or non-participation of foreign entities in the formation of the authorized capital. In this case, only in the first case does the company need to fill out Section. 3 forms 1-Enterprise (on page 301 the total amount of foreign capital is recorded, on page 302 - the state affiliation or nationality of its holders).

In Sect. 4 reflects data on the organizational structure of the reporting company.

Pages 401 and 402 indicate information on the number of separate divisions, and paragraph 403 - on the number of subsidiaries.

In Sect. 8 records data on the company’s activities in relation to OKVED2, as well as such indicators as:

• staff size;
• payroll fund;
• revolutions

In Sect. 9 records similar information, but divided into those that reflect activities:

• parent organization;
• structural divisions of the company.

Among the most voluminous sections of form 1-Enterprise is section. 5. It reflects information about the company’s production and shipment of products, services, and works. That is, about the company’s income, as well as other related indicators (such as, for example, the volume of products shipped to a third party on one or another basis).

ConsultantPlus experts spoke about the nuances of filling out Form 1-Enterprise. Get free demo access to K+ and go to the Ready Solution to find out all the details of this procedure.

It will be useful to consider its contents in more detail.

Information about the company’s income (section 5 of form 1-Enterprise)

On page 501 section. 5 indicates the total turnover of the company for the reporting year.

On pp. 502–505 indicators are recorded for the volume of products, services and work performed by the company itself, on p. 505 - revenue from processing customer-supplied raw materials, on p. 506 - revenue from repair work, on pp. 507–511 - revenue from resale, on page 512 - income from the sale of goods and materials previously purchased for the own production of goods.

Pages 513, 514 indicate revenue, respectively, from construction and scientific and technical work performed by third-party legal entities and individuals under subcontracts.

Pages 515, 516 record the cost of manufactured products, which are credited to fixed assets, corresponding respectively to:

• to industrial goods;
• agricultural goods.

Page 517 indicates the cost of construction and installation work carried out by the company for its own needs.

Page 518 records the cost of products that are given to third-party legal entities and individuals free of charge, and paragraph 520 records the cost of agricultural products transferred to internal divisions (not engaged in agriculture).

Page 519 indicates the cost of produced feed and fertilizers that are used for the own production of agricultural products.

Pages 521, 522 record the cost of produced building materials and structures used in construction and installation work, respectively:

• reporting organization;
• by third parties.

In paragraphs 523, 524 indicate data on budget subsidies if they were received by the company.

Page 525 indicates the number of months in the reporting year during which the company carried out commercial activities.

Clause 526 records the amount of customs duties that must be paid by the company for the reporting year.

Probably the most voluminous section of form 1-Enterprise is section. 6. It reflects information about the company’s expenses for the production and sale of products, services and work, as well as related indicators (such as, for example, balances of purchased goods and materials).

It also makes sense to study the structure of the relevant section in more detail.

Filling procedure

To start . Start filling out with the title page - indicate the full name of the company, postal address, OKUD and OKPO code. There will obviously be no problems with the title page, so let’s take a closer look at filling out the sections.

Section 1. General information about the legal entity

In lines 101 and 102, indicate the corresponding dates - registration and start of business activities. They will not match if you have re-registered. Codes 103-108 are needed for companies formed in the reporting year.

Section 2. Distribution of authorized capital between shareholders (founders)

In line 201, indicate the total amount of the authorized capital. Lines 202-210 reveal the capital structure by categories of its owners. If there is a foreign share in the authorized capital, circle code 211, otherwise - 212.

Section 3. Contributions of foreign legal entities and individuals to the authorized capital by partner countries

Section 3 is completed by those who circled code 211 in section 2. On line 301, indicate the share of capital that belongs to foreign legal entities or individuals. On line 302, disclose information about their nationality.

Section 4. Organizational structure of a legal entity in the reporting year

In line 401, indicate the number of separate divisions, including branches. Subdivisions in other constituent entities of Russia should be indicated separately in line 402. Subsidiaries are indicated on line 403.

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Section 5. Information on the production and shipment of goods, works and services

This is an extensive section. On line 501, indicate the company’s annual turnover without VAT and excise taxes. Lines 502-504 display information about goods and services produced by the firm itself. If you processed customer-supplied raw materials, then indicate the revenue on line 505. Line 506 records the revenue from repair work.

For those engaged in the resale of goods, lines 507-511 have been developed. If you did not plan to engage in resale, but by coincidence you sold part of the goods and materials, then enter the amount of revenue in line 512.

For revenue from construction work, line 513 is provided, from scientific and technical work - 514. If you produced products and credited them to fixed assets, then reflect their cost in lines 515 and 516.

Costs for construction and installation work for own needs are reflected on line 517.

There is a line even for those who donated products to individuals and legal entities. The cost of the transferred is reflected in line 518.

Lines 519 and 520 are of interest to agricultural organizations.

The cost of building materials and structures that were used in construction and installation work is reflected in lines 521 and 522.

For recipients of budget subsidies, lines 523 and 524 are provided.

Line 525 indicates the number of months during which you conducted business activities.

Participants in foreign trade activities are required to indicate the amount of customs duties that they must pay for the reporting year in line 526.

Section 6. Costs of production and sale of products

Another large section containing information about your expenses. All costs in form 1-Enterprise are collected in 6 groups:

• code 601-609 - expenses for the purchase of goods for resale;
• code 610-615 - costs for the acquisition of inventories;
• code 616-625 - spending on energy sources, water, fuel;
• code 626 - costs for land reclamation;
• code 633-636 and 646-650 - labor costs;
• code 639-645 - rent;
• code 637-638 - depreciation;
• code 651-655 and 670 - taxes and fees, as well as VAT.

There are other more specific lines. The procedure for filling them out is presented in the Order of Rosstat. The resulting line 659 reflects the sum of all expenses.

Section 7. Expenses for payment for services of third parties

The list of services for which you must indicate expenses on the form is presented in lines 701-737.

Section 8. Types of economic activity in the reporting year

In this section, indicate the types of economic activities of your organization, the number of employees engaged in these activities, and the wage fund for their labor. Also, do not forget to indicate revenue by type of work for the reporting and previous year.

If other companies provided you with workers in accordance with service agreements, then their number is entered in line 803. Line 804 records the number of workers who were already provided by your company.

Section 9. Information about the parent organization and territorially separate divisions

As the name suggests, this section is filled out by organizations with 2 or more separate divisions. This displays general information about the activities of the parent organization and its specific divisions. Indicate the average number of employees, their wage fund and revenue.

Form 1-Enterprise is not the smallest. It will take a lot of time to fill it out. And if you hand in the paper form in person at the statistics office, you will also waste time in line.

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Information on company expenses (sections 6, 7)

Actually, the company's expenses in Sec. The 6 forms are classified into those that:

• committed for the purpose of purchasing goods for resale (indicated on pp. 601–609);
• associated with the acquisition of raw materials, materials, components (indicated on pp. 610–615);
• reflect the purchase of fuel, energy, water (recorded on pp. 616–625);
• related to land reclamation (reflected on page 626);
• related to employee remuneration (reflected in pp. 633–636, 646–650);
• related to rent (recorded on pp. 639–645);
• related to depreciation (indicated on pages 637, 638).

A separate category of expenses under section. 6 forms 1-Enterprise - taxes and fees that are included in the calculation of the cost of products, services and work of the company. They are recorded on pp. 651–655. Page 670 reflects the amount of VAT that must be received from customers for goods, services and work sold in the reporting year.

Other specific categories of expenses Sec. 6 forms 1-Enterprise:

• those related to contracts for the purchase and sale of forest plantations (indicated on page 656);
• those related to payment for work and services of third-party companies (indicated on page 657);
• other costs that are not classified in section. 6, but are related to the production and sale of products, services and works (recorded on page 658).

The total expenses of the company for all reasons are indicated on page 659, section. 6.

Separately in Sect. 6 forms are indicated:

• cost of inventory balances for resale (pp. 606–609);
• the cost of residual inventories and fuel for production and sale (pp. 627–630);
• the cost of the remains of finished industrial and agricultural products (pp. 662, 663, 666, 667);
• the cost of inventory items transferred free of charge to other companies (p. 631);
• the cost of inventory and fuel purchased for production, but sold without processing (p. 632);
• cost of raw materials supplied by customers (p. 660);
• the cost of inventory items transferred to third-party companies for processing (p. 661);
• the cost of goods in work in progress (pp. 668, 669);
• cost of fattening animals (pp. 664, 665).

In Sect. 6 of Form 1-Enterprise, the reporting company also indicates the amount of investment in fixed assets (p. 671).

In Sect. 7 indicates the company's expenses for paying for the work and services of third-party companies in relation to the list reflected in pp. 701–737.

Instructions for completing the form

We list the main changes that need to be taken into account when submitting the report for 2021.

• Temporarily non-operating organizations that did not produce goods or provide services during the year must fill out sections 1, 2, 3, 4. Moreover, in section 5 in line 525 “The number of months during which the organization carried out its activities in the reporting year” must be entered “0”.
• When reorganizing a legal entity in the form of transformation, the successor must submit a report (including data of the reorganized legal entity) within the prescribed period (before April 1) for the period from the beginning of the reporting year.
• Line 101 “Date of commencement of economic activity” of Section 1 indicates the date the organization began producing goods and services. If the newly created organization has not started business activities, then “0” is entered in columns 1, 2, 3 of line 101.
• If third parties are involved to perform the entire range of work and services under their obligations to the customer, then line 502 reflects the difference between the cost of work and services under the contract with the customer and under contracts with third parties.
• If during the work the construction organization (contractor) used the customer’s materials, then the cost of these materials in line 502 is not taken into account.
• The balances of goods available for resale at the beginning of the year that were written off during the reporting year (disposal, destruction) are not reflected in line 606 of Section 6.
• The balances in the warehouse of raw materials, materials, purchased semi-finished products and components purchased for the production and sale of products at the beginning of the year, written off during the reporting year (disposal, destruction), are not reflected in line 627 of Section 6.
• The balances of finished industrial products of own production available at the beginning of the year, written off during the reporting year (disposal, destruction), are not reflected in line 662 of Section 6.
• The balances of finished agricultural products of own production available at the beginning of the year, written off during the reporting year (disposal, destruction), are not reflected in line 666 of Section 6.
• The balances of work in progress available at the beginning of the year, written off during the reporting year (disposal, destruction), are not reflected in line 668 of Section 6.
• Column 1 “Average number of employees” of Section 8, as before, is filled in in whole numbers. Moreover, according to the new rules, it is allowed to fill out this column with one decimal place if the average number of employees is less than “1”.

Where is the form 1-Enterprise for 2020

On our website you can download:

• Form 1-Enterprise form used for 2021;

• a sample of the corresponding report for 2021, prepared by ConsultantPlus experts. To do this, get a free trial demo access to the K+ system using the link below:

For late delivery, the organization will be fined under Art. 13.19 Code of Administrative Offenses in the amount of up to 70,000 rubles. A fine is imposed not only on the company, but also on officials from 10,000 to 20,000 rubles. See here for details.

If your company did not operate in the reporting year, you need to pass zero or write a letter. Read about the nuances in the material “Should I submit zero reporting to Rosstat.”

Submission procedure

Statform No. 1 - enterprises are required to be represented by legal entities of all forms of ownership, including representative offices and branches of foreign companies. The exceptions are representatives of small businesses, budgetary institutions, insurance, banks and other financial and credit companies. Non-profit organizations must submit a report if they are engaged in the production of goods for sale or provision of services to legal entities and individuals.

Form 1-enterprise is submitted to the regional body of Rosstat at the location of the company. If the company does not carry out activities at its location, it is possible to submit a report at the place of actual activity.

You can submit a document, in paper or electronic form:

• personally or through a representative;
• by mail, with a description of the contents;
• according to TKS.

The date of submission of the report is considered the day the reports are actually submitted to the Rosstat office or sent by mail or TKS.

Changes have been made since 2021

in the order of filling out and submitting form 1-enterprise. Thus, companies that were not working part of the time in the reporting year must submit reports on a general basis and indicate “non-working” periods. If an organization has not operated for the entire year, it must still submit Form 1-Enterprise with sections 1-4 completed.

Results

All Russian legal entities, as well as foreign ones that have representative offices in the Russian Federation, must annually submit a reporting document to Rosstat - Form 1-Enterprise. It records the main performance indicators - turnover, expenses, as well as their distribution into various categories.

You can find out what other reports you must submit to statistics using our instructions.

Sources:

Code of Administrative Offenses

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Responsibility for violations

If Form No. 1-enterprise is not submitted on time or is late, the fine will be:

• 20-70 thousand rubles for an organization, 10-20 thousand rubles for an official - if the deadlines are missed for the first time.
• 100-150 thousand rubles for an organization, 30-50 thousand rubles for an official - in case of repeated violation.

The same penalties are provided for providing false data.

If you independently discover errors in the form submitted to Rosstat, you must submit a corrected report with a covering letter within three days from the moment they are identified. The letter must justify the corrections made.

If false information is discovered by the statistical authority, a notification will be sent within three days. The company has three days to submit the revised report, also with an accompanying sheet.