One of the types of statistical reporting that business entities provide to statistical authorities is information on the volume of paid services provided to the population. The purpose of the report is to monitor the results of respondents’ activities in this area. We have widely covered the changes that Rosstat introduced en masse to reporting forms in 2021. In this review, we will talk about the changes that statistical form No. 1-services has undergone, by whom and when the report is submitted, and we will reveal the details of filling out the report. At the end of the review, you will be able to study the sample filling and download the new report form for Form No. 1-services for 2021.
Who submits Form 1-Services
Form 1-Services is used to report to everyone who provides paid services to the population. This applies to organizations, individual entrepreneurs and legal entities (with the exception of law offices).
Until 2021, form No. 1-IP (services) was provided for individual entrepreneurs, but now it has been canceled. For 2021, entrepreneurs will submit Form 1-Services, just like a legal entity.
Individual entrepreneurs who are engaged in the fields of agriculture, insurance, retail trade or public catering do not need to report on the form.
As for small businesses, not all of them will have to submit a report for 2021. In accordance with Art. 5 No. 209-FZ, statistical observation of the NSR is carried out on a selective basis. If your company is included in the sample, you will be sent a letter. But Rosstat does not always do this, so it is better to call the statistics service department in advance or check all mandatory reports on the official Rosstat website. Ignorance of the need to report will not exempt you from fines.
Once every five years, a comprehensive survey of business entities is carried out. The next time it is expected is in 2021, so be ready to report back.
When and how often should I submit the form: monthly or quarterly?
Starting from 2021, there is only one deadline for submitting the report - monthly no later than the 4th day of the month following the reporting month.
Previously, companies with up to 15 employees also submitted reports. For them there was a quarterly frequency with a deadline no later than the 15th day after the reporting period. But now they don’t fill out this form.
This is not the only change in the P-service form from 2021. Find out what else has changed from the Review from ConsultantPlus. Trial access to the legal system is free.
Deadlines and procedure for submitting Form 1-Services
Form 1-Services is submitted annually. In 2021, you need to report for 2019. The deadline for this is no later than March 1. But since the date falls on Sunday, the report can be submitted on Monday, March 2.
If you are a small enterprise, but were not included in the list of those required to report before this deadline, it means that you managed to avoid the survey this year.
The form can be submitted in paper or electronic form. Place of delivery - territorial bodies of Rosstat:
- for organizations - according to legal company address or place of actual business;
- for separate units - at location;
- for individual entrepreneurs - at the place of registration or at the place of actual business, if they do not coincide.
For organizations with separate divisions, several forms are required. It all depends on the area where you are located. If a legal entity and separate divisions are located in the same entity, then they submit one form; if in different ones, a separate form for each division and a separate one for the legal entity.
What is the reporting form?
Report form P (services) – statistical, OKUD code 0609707. The statistical report form was approved by Rosstat in its order No. 564 of 08/31/2017. Already in December 2021, changes were made to the order.
If a company is engaged in providing services to the population on a commercial basis, then such a report must be submitted to the local statistics office.
Report P (services) should not be confused with form 1-service, which is annual.
The difference between the two forms is that 1-services are compiled once, at the end of the year, and P (services) - every month or quarter.
Both report forms were approved by one order and are forms that companies fill out as part of federal statistical monitoring.
How to fill out form 1-Services
Report form 1-Services is otherwise called OKUD 0609703 and approved in Appendix No. 4 to Rosstat Order No. 418 dated July 22, 2019. For the report for 2021, several innovations have appeared, so the procedure for filling out the form has also changed.
Form 1-Services is small, it includes a title page and two sections. In them, organizations and entrepreneurs must talk about the types and volumes of paid services for the population and make a breakdown by territory (for legal entities).
Before proceeding to filling it out, it is worth considering several nuances that determine the need to enter information into the form. Information in the report should include service providers who accepted the order from the consumer themselves and directly received payment from him. Therefore, you do not need to take into account revenue if:
— The service provider received payment from his client’s employer. For example, an organization bought an employee a trip to a sanatorium: the cost of the trip in the report is reflected by the employer, not the sanatorium.
— The service provider engaged a third party to place an order or receive payment from the consumer. For example, a transport company sells tickets through an agency. The data in the report is included not by the transport company, but by the agency. In this case, the intermediary fee is taken into account.
Let's take a closer look at the process of filling out the form.
Title page
On the title page you must disclose all the basic information about yourself. The data for organizations and entrepreneurs is slightly different.
In the address part of the company indicate its full name, as indicated in the constituent documents, and its abbreviated name. For separate divisions, indicate its name and the name of the legal entity to which it belongs. Individual entrepreneurs indicate only their full name.
In the “Postal Address” line, the legal entity indicates the legal address and the actual address, if they do not match. Separate divisions without a legal address provide a postal address and zip code. The individual entrepreneur indicates the postal address at the place of registration.
Section 1
In the first section, the respondent must talk about the volume of services provided to citizens on a reimbursable basis during the year. The scope of services is indicated:
- in prices valid at the time of payment;
- in thousands of rubles;
- including VAT and other payments;
- taking into account the cost of materials necessary to provide the service;
- with one decimal place.
Receipts are distributed by type of service line by line.
Line 01 is the result. It contains the total volume of services that the respondent provided to the population during the year on a reimbursable basis. Consumers of services can be citizens of the Russian Federation and other countries.
The volume of services from line 01 is distributed across lines 02 - 31 by type of service based on OKPD2.
In lines 02 - 14, indicate household services to the population. From the nuances:
- on line 04 it is necessary to indicate the cost of certificates for additional maintenance of equipment and equipment that the population purchases to extend warranty service;
- line 05 indicates repair services for vehicles and motorcycles, which are provided at the expense of insurance companies.
In lines 15 - 17, indicate transportation and communications services: transportation, mail, couriers, telecommunications services.
Line 18 indicates housing services. A limitation has been introduced as of the 2021 report. Thus, this line does not need to reflect contributions for major repairs (for owners of premises in apartment buildings) and the amount of utility resources for the maintenance and use of common property.
In line 19, the volume of services is provided by organizations and local authorities that supply residents with resources: electricity, heat, water. This includes utility payments from the population, as well as the supply of fuel and household gas to citizens.
In line 21, travel agencies show the full cost of the tourism product sold directly to the public. It could be formed by both a resident and a non-resident of the Russian Federation. Payments to foreign service providers do not need to be included here.
Lines 22 and 25 are very similar in content - both involve population placement. But line 22 is for hotels, hotels, hostels, etc. that clean their rooms every day. Line 25 - for campsites, camps, recreation centers, resorts, etc.
Line 28 is relevant for legal entities. It reflects remuneration for legal assistance to citizens and compensation for expenses. Other organizations providing similar services enter data in line 31.
Line 31 indicates all other paid services that were not included in the previous lines.
Section 2
The second section was introduced for the 2021 report. It is intended for organizations (except small businesses) only. In it, companies distribute paid services to urban districts and municipal areas. The section is completed for each separate division.
The new section is quite simple. The first column indicates the name of the entity where the service was provided. In the second column is the OKTMO code. The third column shows the volume of paid services for this education.
When filling out, do not forget about the control ratio: the sum of the lines in column 2 must be equal to the number in line 01 in column 4 of section 1.
Form 1-Services Sample form 1-Services
Form structure and filling nuances
In the P-service form, fill out 2 tables:
- with general information about the company;
- with data on the volume of paid services to the population by type.
The table with basic information about the cost of paid services contains 5 columns and 31 rows. In each line 3, the first columns are already filled in (with names of services, codes of lines and services according to OKPD2). In column 4, companies reflect the volume of paid services in value terms for the reporting month.
Column 5 is intended to reflect information for the previous month.
A sample of filling out a P-service report using the new form can be viewed in ConsultantPlus for free. To do this, you need to get trial access to the system.
When filling out the P-service form:
- All indicators are given in thousand rubles. accurate to 1 decimal place;
- formulate cost indicators in actual market prices;
- reflect the cost only of those services that were paid for by the consumer himself or the enterprise in which he works (at the expense of profit);
- include in the scope of paid services the cost of spare parts, materials and components used in their provision (except for customer materials);
- do not exclude VAT and other mandatory payments from the cost of services;
- do not take into account the total cost of the services listed in clause 10 of the Instructions for filling out the form, approved. Order No. 418 (catering services, gambling establishments, pawnshops, banks, etc.).
What information small businesses provide in statistics can be found at the link .
Zero form 1-Services
The Statistics Service provided for the submission of a report on services even if activities were not carried out or suspended during the year.
If an organization or individual entrepreneur has not worked all year, then they submit a report in the general manner, but enter zeros in the lines.
Organizations that have been operating for only part of the year submit the form on a general basis and indicate since when they have not been operating.
If an organization or individual entrepreneur did not provide services to the population in 2019, then instead of a form, you need to send an official letter to Rosstat about the absence of the event under study.
What does the report form include?
Both report forms are extremely easy to fill out.
The forms consist of only two parts - a title page and one section, which is presented in the form of a table. The indicators that need to be filled out in the tabular section are identical in both forms. The only difference is the period for which the information is provided.
Such reports can be drawn up by the director himself, an accountant or a person appointed by order of the director to perform such duties.
After the tabular part, the position of such person is indicated, a signature is affixed, and a transcript of the signature is given. In addition, you must provide a contact phone number and/or email address. If questions arise or errors are found in the form, employees of the statistics agency will contact the responsible person. Also on the last sheet of the form is the date when the report was submitted to the statistics agency.
Changes for 2021 in the 1-DA report (services)
Changes in the All-Russian Classifier of Activities 2 affected the content of numerous forms and various documentation, including the 1-DA service questionnaire. Changes occurred only in Section 1, but more service organizations are also changing other documentation.
The changes affected the sections of the section relating to:
- operation of passenger transport (except railway);
- employment in the field of communications, television, radio;
- providing assistance from intermediaries, consultants, realtors;
- organization of recreation, fun, entertainment.
Also renamed are two items that relate to creativity, television, radio and the work of trucking. With the renaming, the meaning has changed, but thanks to decoding, it is easy to understand which organizations this or that code belongs to.
The changes did not affect the level of business intensification in the area of aid provision. In the Russian Federation, electronic reporting is still poorly developed and not all software is installed on computers. Because of this, enterprises slow down the provision of analytical information, and Rosstat finds it difficult to collect statistics to improve the service sector ratio.
Filling out the cover page of the form
Filling out the cover pages of reports submitted to statistics does not differ in variety. The form of the first page of the form contains all the basic information about the report itself and the organization and is identical to any reporting form submitted to the Rosstat office.
You can select several blocks of the report title page:
- The top of the title page contains general reference information. The first block contains information about the name of the reporting form and the period for which it is submitted.
- The next block of information concerns information about who should submit this report and in what time frame this must be done. Next to it, on the right, is the name of the form and what document was used to put the report into effect. In addition, the period for which the report is filled out and submitted is indicated.
- Information about the company is a separate block of information. Here you indicate the name of the organization (full or short), the address where correspondence can be sent, the OKPO code, which is the main identifier of the organization in the statistical accounting system. In addition, the same block indicates the OKUD code for a specific report form
