New form "Volume information paid services to the population by type (form P services)" officially approved by the document Order of Rosstat dated August 31, 2017 N 564 (as amended on December 13, 2017, as amended on July 30, 2018).
More information about using the OKUD form 0609707:
- Paid photocopying services in the library: calculation, registration, accounting
Current collections are the most common types of paid services provided by libraries. With... rules (regulations) on the provision of paid services. In accordance with clause 3.1 of Art.... units of service. For your information. Choosing a method for calculating the cost per unit of service volume and... for paid services, the following indicators are taken into account in calculating the cost of services: Type of service Norms... by the population when providing paid services by libraries"). State (municipal) institutions issue receipts in the form...
- Provision of paid services by a budgetary institution
Social protection, employment, physical culture and... paid services. The contract concluded with the consumer of the service is a paid contract for the provision of services... information is provided in the rules for the provision of paid services approved by the Government of the Russian Federation. Thus, from clause... to provide paid medical services only in the scope of work (services),... level, type and (or) focus) on the form of training... paid services are reflected under Article 130 “Income from the provision of paid services ( works)" KOSGU. Accounting for settlements...
- Planning indicators of the FCD plan for expenses
The founder in the prescribed manner, on the volume of subsidies for the implementation of state... indicators are also reflected in the information on operations with targeted subsidies,... Subsidies for capital investments Paid services (work) in excess of the state (... BP code should be guided by paragraph. 5 “Types of expenses” section III ...) differentiation of payments to individuals according to the form in which they are made ... (justification) for the main types of expenses: - for payments to personnel and the population - grouping ...
- Online cash registers for housing and communal services
The purpose of generating official statistical information on the volume of paid services provided to the population, but at the same time confirms that... funds (clause 2 of article 3 of Law No. 161-FZ). Money transfer operators... payment cards. As you can see, ESP covers all forms of non-cash payments. Considering this... the client's cash receipt in electronic form? Please note: a cash register receipt is generated in..., immediately send confirmation of payment in the form of a cash receipt to the consumer). Thus...
- FCD plan for 2019: preparing for future changes
The plan will again increase in volume: together with the justification... for the costs of purchasing goods, works, services of the institution (division)" Table 3 "Information... social and other payments to the population Calculation (justification) of the costs... requirements speak about the justifications and for other types of payments (for... the process of providing any paid service (performing paid work), including... liquidation (reorganization) of the institution (clause 22 of the Draft Requirements). Justification... income in the form of grants, excluding grants in the form of subsidies; ...
- Plan of financial and economic activities of sports institutions: a new procedure for drawing up
In addition to this information, new form the plan must reflect: ... from the provision of services (performance of work) on a paid basis and ... on the planned volumes of expenditure obligations. Volumes of planned indicators for payments, ... year. Reference Information. According to clause 9 of Order No. 1270 ... expenses for social security of the population outside the framework of public systems ... purchase of goods, works, services), carried out by type of payment, taking into account the quantity ... about the prices of manufacturing organizations, about the price level, available...
- Practice of the Supreme Court of the Russian Federation on tax disputes for October 2018
It does not follow that the inspection had an obligation to... check the certificates provided by the company in Form 2-... construction of the VAT building in the amount attributable to the remaining... federal laws: in the form of limits on budgetary obligations (... the disputed period paid services were transferred directly by consumers of services to the account... the mere presence of information about the object in the state cadastral registration... is associated with the provision utilities population, land plot Not...
- About new OKVED codes
It contains amendments made to the forms of documents submitted to the registering... July 11, 2016 information about the types economic activity will be given... changes will be made to clause 13 of the Rules for classifying types of economic activities as... 2) and “Paid services to the population” based on the All-Russian Classifier of Products by Type of Economic Activities (OKPD... for the purposes of generating official statistical information on the volume of paid services provided to the population. In the absence of another source...
- Changes in Federal Law No. 54-FZ: optimization of the new procedure for using cash registers
Cash in the form of winnings when carrying out activities related to organizing and conducting... for services, the user can generate one cash receipt (CSR) containing information about... the volume, users have the right to send cash receipts (CSR) to customers only in electronic form ...) individual entrepreneurs. According to new edition clause 9 art. 2 Federal Law... not to use cash register systems when providing paid services to the population, the list of which will be approved by the Government...
- Federal Law N192-FZ: changes in the procedure for applying cash registers
Receipt for the provision of certain types of services. Based on clause 2 of Art. 1. ... contributed individuals in full, institutions have the right to send cash... devices for settlements when providing services for the transportation of passengers, luggage, cargo... providing paid services to the population related to librarianship on the premises of the specified libraries. ... in electronic form through the fiscal data operator (if such a regime is applied); information... correction reporting) after generating a report on the opening of a shift, but not...
- Plan of financial and economic activities of the institution
Two decimal places in the form approved by the founder of the institution... in compliance with the provisions of clause 8 of Requirements No. 81n... from the provision of services (performance of work) on a paid basis and... relations (expenses for social security of the population outside the framework of the systems. .. works, services) (line 250 of Table 2) is carried out by type of payment with... compile and submit to the founder information about operations with targeted subsidies, ... for each targeted subsidy. Formation of volumes of planned payments in the information...
- Failure to issue invoices
In electronic form. Invoices are drawn up in electronic form by mutual agreement... of an additional agreement to the agreement on the cancellation of invoices. According to... providing paid services directly to the population, the requirements established by paragraph 3 of the said article for issuing... the nature of the seller’s activities and volumes of products sold by him in... a tax offense was charged in the form of unlawful failure to issue invoices... Russia and brought to the attention of the subordinate tax authorities and...
- Updated reports on the volume of paid services to the population, on the retail trade turnover of small enterprises
N 388 Information on the volume of paid services to the population has been submitted to Rosstat using a new form since January. Starting with... the volume of paid services to the population (line 001). In addition, in the instructions for filling out form N P-1 ... for January 2017: N P (services) “Information on the volume of paid services to the population by type” (Appendix No. 4 ... Appendix No. 3 to form N P- 1 "Information on the volume of paid services to the population by type", approved by order...
- On new statistical forms for reports on paid services provided to the population
The following new forms have appeared: N 1-service “Information on the volume of paid services to the population.” The form must be used starting... year. Now it contains service codes according to OKPD2. In the previous report... no longer valid; N P (services) "Information on the volume of paid services to the population by type." This monthly form will need to be submitted...after the reporting period. The current form indicates a different deadline - the 30th...
- The volume of services to the population and retail turnover will need to be reported in statistics in a new way.
388 Rosstat approved the following new forms of federal statistical observation: annual... N 1-travel agency "Information on the activities of a travel agency" ... N 1-AE "Information on administrative offenses in the economic sphere... January 2017: N P (services) "Information on the volume of paid services to the population by types" quarterly from the report... 1-KSR (brief) "Information on the activities of a collective accommodation facility... 3-TORG (PM) "Information on turnover retail small enterprise...
Organizations and individual entrepreneurs are required to submit statistical reporting(Article 8 of the Federal Law of November 29, 2007 No. 282-FZ). We will tell you about the form of 1-service in statistics (annual) in our consultation.
1-services: statistics form
Form No. 1-services “Information on the volume of paid services to the population” has been approved.
You can download the form “Information on the volume of paid services to the population” in Excel format here:
Statistics (form 1-service) annual:
1-services in statistics: who provides
IN general case Form No. 1 - services are drawn up and submitted to the territorial body of Rosstat at the place of their location or actual conduct of activities by commercial and non-profit organizations regardless of the form of ownership and legal form that provide paid services to the population, legal entities (except for lawyers who have established law offices).
The above means that individual entrepreneurs do not submit form 1-service to statistics.
Whether your organization needs to submit this form can be checked on the Rosstat website by contacting the service at http://statreg.gks.ru/.
1-services (annual) in statistics 2018: when to submit
Information on the volume of paid services to the population (form 1-services) is submitted annually no later than March 1. This means that the deadline for submitting Form 1-service for 2017 is 03/01/2018.
1-service statistics (annual): how to fill out
Instructions for filling out the form “Information on the volume of paid services to the population” 1-services were approved by Rosstat Order No. 564 dated August 31, 2017.
Thus, line 001 “Volume of paid services to the population” shows the total volume of paid services to the population. He is monetary equivalent volume of services provided in the reporting year Russian organizations citizens of the Russian Federation, as well as foreign citizens consuming certain services on the territory of the Russian Federation.
The volume of paid services to the population is given in actual market sales prices, taking into account VAT and other mandatory payments, with one decimal place.
On lines 002 - 031, the total volume of paid services to the population should be distributed by type of service in accordance with the collective classification group “Paid services to the population” based on
Every year Rosstat receives thousands of forms from companies and individual entrepreneurs. One big company can take more than ten statistical forms during the year. The same form may have different due dates depending on the size of the company. In this article we will talk about the common form P (services). We will also tell you how to fill out form P (services) in 2018.
Who submits the form and when?
You can always check on the Rosstat website whether you need to submit a specific statistics form.
Form P (services), otherwise known as “Information on the volume of paid services to the population by type,” is submitted only by legal entities. Individual entrepreneurs are exempt from such obligation, since for them there is a form 1-IP (services).
In addition, Form P (services) does not need to be submitted to small businesses.
So, Form P (services) must be submitted if:
- Your company is a producer of services provided to the population and a direct seller. That is, the company accepts an order and payment for services from the consumer.
- Your company is the employer whose employee is provided with the service. In this case, the payment for the service was made by the employer. For example, you as an employer paid best employee a month's trip to a sanatorium.
- Your company is the intermediary through which the relevant service was provided.
- Your company is a resource supply company. In this case, you need to submit Form P (services), even if contracts have been concluded with management companies for the provision of utility services.
If the company meets the criteria listed above and has separate units, then you need to submit the specified form for the legal entity as a whole and separately for each separate division.
Form P (services) has two reporting deadlines:
- companies with up to 15 employees submit the form once a quarter by the 15th day of the month following the reporting quarter;
- Companies with 16 or more employees must report each month by the 4th.
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Instructions for filling out form P (services)
The full procedure for filling out the form is given in Rosstat Order No. 564 dated August 31, 2017.
The form consists of title page(which traditionally includes registration information about the company) and a tabular section.
The table has five columns. Each service described in the form has its own code. It needs to be entered in column 3 of the table.
In columns 4 and 5, you need to show the volume of paid services to the population, expressed in thousands of rubles. The main difference between the two columns: column 4 contains data for the current period, column 5 contains data for the previous month. All figures must be provided including VAT.
There is a whole list of services that do not need to be indicated in the statistical document. There is a list of such services in the order in which statistics form P (services) is filled out.
In total, 30 types of services should be noted in the table, such as housing, legal, hairdressing, sewing, medical, veterinary, etc. Line number 31 includes services that could not be classified as types above. For example, housing exchange services; services for technical inventory of real estate; home security services; services for renting out your own or rented real estate; services to provide temporary housing on a short-term or seasonal basis (for example, daily accommodation in dormitories); services of tattoo parlors, piercing parlors, etc.
The order in which the form is filled out contains several control relationships. They are also shown in a small table. Before sending the form to Rosstat, you should make sure that the form is filled out in accordance with the proposed ratios.
EXPLANATIONS
on filling out the state statistical observation form
No. 1-services (annual) “Report on the volume of services sold”
General provisions
1. These Explanations contain information on the indicators of the state statistical observation form No. 1-services (annual) “Report on the volume of services sold” (hereinafter referred to as the form).
2. The form is provided by enterprises - legal entities, separate divisions legal entities(hereinafter - enterprises) that are identified by the main type of economic activity as service enterprises, and in accordance with the Classification of Economic Activities of the Civil Code 009:2010 (hereinafter - KVED) carry out activities in the field of:
- transport, warehousing, postal and courier activities (section H);
- temporary accommodation and catering (section I);
- information and telecommunications (section J);
- transactions with real estate (section L);
- professional, scientific and technical activities (section M);
- administrative and support services (section N);
- education (section P);
- health protection and provision of social assistance (section Q);
- arts, sports, entertainment and recreation (section R);
- provision of other types of services (sections 95 and 96 of section S).
3. According to the Classification of Economic Activity, services are the result of economic activity, in respect of which ownership rights cannot be established. Services cannot be sold separately from the process of their production. The moment the production of a service is completed coincides with the moment it is provided to the consumer.
4. Services are understood as economic activities carried out, as a rule, on order in accordance with consumer demand ( individual citizens, enterprises, organizations, entrepreneurs) in order to change the state of consuming units (either the physical or intellectual state of the consumer himself, or items belonging to him).
5. The form displays the results of the actual activities of the enterprise in the sale of all types of services (main and secondary activities). The form does not contain data on the activities of the enterprise in the production and sale of goods (industry, agriculture, construction, production of electricity, gas, water, heat supply), as well as in the provision of financial services.
6. Enterprises that are primarily financed from budgetary funds show in the report only sales of the main type of economic activity at market prices (if such services were sold during the year).
7. The form contains data for the reporting year. When drawing up an annual report using the form, clarifications are made to the data for all months of the reporting year that were not taken into account in the monthly reports of the enterprise.
8. Form data matches data primary documents, in accordance with which services are performed and accounted for (receipts, checks, tickets for travel to public transport, orders-orders, orders-obligations, acts of completed work, etc.).
9. All cost indicators are given in thousand Russian rubles. with one decimal place.
Indicators and content of the form
Section I. Sales of services
1.1. Line 02 “Volume of services sold” provides data on the volume of services sold, performed by the enterprise’s own resources. It is determined by the sales price of finished products (services performed) shipped outside the enterprise, which is indicated in the documents drawn up as the basis for settlements with buyers (customers) (including services (products) under a barter contract). Services are considered implemented after paperwork is completed, regardless of receipt of payments.
1.2. The scope of services provided also includes:
- the cost of transport, packaging and other work performed by the enterprise itself, which is compensated at the expense of the buyer;
- cost of services for operational lease of assets.
1.3. An enterprise that engages third-party enterprises (contractors, subcontractors) to perform services on a contractual basis, includes in the total volume of sales the cost of the services of the contractor (subcontractor), if they are provided on the basis of providing raw materials to be supplied.
1.4. Enterprises containing housing, communal services and socio-cultural facilities on their balance sheets reflect the cost of services sold outside the enterprise or to their employees (members of their families) on a commercial basis in the volume of services sold (products, works). The volumes of products (services) sold by these divisions are taken into account in total volume sales as secondary types of economic activity.
1.5. Discounts provided to customers are not excluded from the volume of services (products, work) sold.
The volume of services sold does not include:
- the cost of products of own production for the internal needs of the enterprise;
- the amount of subsidies and subsidies received for production;
- amounts of advance payment for services (products, works);
- advance payments;
- receipts that belong to third parties (other enterprises), i.e., if the enterprise performed intermediary functions, only the margin for intermediation is displayed in the volume of services sold.
1.6. Volume of services (products, works) sold according to certain species economic activity is defined as follows:
- transport - as the cost of services sold outside the enterprise for all types of transportation;
- pipeline transport - as the cost of services sold outside the enterprise for the transportation of oil, petroleum products, gas and other products without the cost of the products themselves;
- warehousing - as the cost of services sold outside the enterprise for storage and warehousing of all types of goods, hydrocarbons, liquid or gaseous fuels, chemical products, etc. in the relevant warehouses (in general-purpose commodity warehouses, granaries, refrigerated warehouses, bunkers, etc.) without taking into account the cost of the goods accepted for storage;
- auxiliary activities in the field of transport - as the cost of services for auxiliary maintenance of transport, for transport processing of goods (loading and unloading);
- postal and courier activities - in terms of the activities of the national postal operator - as the cost of services provided for reception, processing, transportation and delivery (delivery) postal items and other postal services; in terms of other postal and courier activities - as the cost of services provided for the collection, transportation and delivery of letters, parcels and parcels carried out by other business entities (except for the national postal operator);
- temporary accommodation and catering - in terms of the activities of hotels and similar places of temporary accommodation - as the cost of the services provided; in terms of the activities of restaurants (restaurant enterprises) - as the cost of services for serving food and drinks, including the amount of the trade margin and the cost of products;
- publishing activity - as the cost of searching for authors to acquire copyrights to the content (information products - books, brochures, booklets, dictionaries, encyclopedias, atlases, maps and diagrams; newspapers, magazines and periodicals, catalogs and other types of printed publications) and its publication (publication) by reproduction and distribution in different forms: in printed, electronic or audio form, on the Internet, in the form of multimedia products, etc.;
- Scientific research and development - as the cost of research and experimental developments carried out on our own in the field of natural and technical, social and human sciences;
- activity travel agencies and tourism operators - in terms of the activities of travel agencies - as the amount of commission for the sale of the tourism product of tourism operators and tourism services of other subjects of tourism activity or the difference between the sale and purchase price of a tourism product; in terms of the activities of tourism operators - as the cost of created and sold tourism products, as well as provided tourism services;
- comprehensive maintenance of facilities (activities of housing maintenance enterprises) - as amounts accrued to tenants for payment for services provided for the maintenance of houses and local areas, except for subsidies provided to certain categories of citizens, and compensation for losses of enterprises associated with the establishment of prices/tariffs for services below the economically justified costs of their production;
- information and telecommunications - as the cost of services provided for radio and television broadcasting, telecommunications (telecommunications) (including maintenance technical means and communication structures of all types), computer programming, other information services;
- real estate transactions, professional, scientific and technical activities, activities in the field of administrative and support services, education, healthcare and social assistance, art, sports, entertainment and recreation - as the cost of services sold outside the enterprise.
1.7. On lines 03-05, the volume of services sold is distributed by categories of consumers: the population, enterprises (organizations) and other consumers (for example, individual entrepreneurs). The distribution of the volume of sales of services for different categories of consumers is given on the basis of documents for payment for services (the sum of the data in lines 03-05 is equal to the data in line 02).
1.8. On line 08 " Material costs» the costs associated with the provision of services are indicated:
- the cost of raw materials and basic materials, semi-finished products and components, fuel and energy used in production, building materials, spare parts, containers and packaging materials, auxiliary and other materials (stationery, products for medical and preventive nutrition of workers, etc.);
- testing of raw materials and materials used in production; transport services, which are a component of the technological production process, etc.;
- costs associated with the use of natural raw materials (payment for water that is taken from water management systems within approved limits, as well as payments for the use of other natural resources, for emissions and discharges of pollutants into the environment, waste disposal and other types harmful influence within the limit).
1.9. Line 09 “Other operating costs” indicates the costs of operating activities associated with the provision of services, in particular the costs of business trips within established standards, the cost of work, services of third-party companies (communications, transport, education, healthcare, routine maintenance and repairs) vehicles, office and computer equipment, etc.), fees for settlement and cash services, the amount of taxes, fees, mandatory payments (except for indirect taxes, income tax), depreciation of inventories, damage to valuables, write-off and depreciation of assets, amounts of financial sanctions (fines, penalties, penalties), rent, company expenses for paying scholarships to students studying in educational institutions in the direction of the enterprise, etc. Labor costs, deductions for social events, and depreciation on line 09 are not displayed.
1.10. Line 10 “In addition, income from the rental of industrial non-residential premises” indicates the amount of accrued funds (excluding the amount of utility bills) for the rental of premises used for industrial purposes. Data from line 10 are not included in data from line 02 “Volume of services sold” and are not displayed in section II “Information on types of services sold.”
Enterprises for which the provision of lease and operation of their own or leased real estate (NACE code - 68.20) is the main type of economic activity, line 10 is not filled in, since the cost of services is specified type activities are accounted for on line 02.
Section II. Information about the types of services provided
2.1. The section contains information about all types of services provided by the enterprise. The number of completed lines in the section corresponds to the number of types of services provided by the enterprise in the reporting year.
2.2. Column A displays the types of services, and column B displays the corresponding codes for the types of services. The type and code of the service is indicated in accordance with the Statistical Classification of Products, approved by Order of the State Statistics Committee of Ukraine on December 23, 2011 No. 397. The list of types of services is attached to the form. The type of service that takes up the largest share is indicated first. specific gravity in the total volume of services sold by the enterprise.
2.3. Column 1 displays the volume of services sold to all categories of consumers, column 2 shows the volume of services sold to the population (individual citizens).
2.4. The line “Total for the enterprise” reflects the total volume of services sold. The data in the line “Total for the enterprise” in column 1 is equal to the data in line 02 of section I. The data in the line “Total for the enterprise” in column 2 is equal to the data in line 03 of section I.
2.5. The amount of data by type of service is equal to the data in the “Total for the enterprise” line.
