New form "Volume information paid services 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 individuals according to the form in which they are carried out... (justification) for the main types of expenses: – for payments to staff 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 using cash registers
Check upon provision individual species services. Based on clause 2 of Art. 1. ... contributed by 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 type" quarterly from the report... 1-KSR (brief) "Information on the activities of collective accommodation facilities... 3-TORG (PM) "Information on turnover retail small enterprise...
Representatives of some organizations are required to submit the so-called P-1 form to Rosstat. About how to properly draw up a document, why it is needed and ready-made example filling - all this is discussed in detail below.
Purpose and sample
The report refers to documents for statistical purposes. It is submitted every month to the local Rosstat office. Moreover, the deadline for submission is set on the 4th day of the month closest to the reporting month. However, if the 4th falls on a weekend or holiday, it is due on the next business day.
The document is intended to track the dynamics of economic indicators, the number of goods and services that were created by the enterprise itself. Comprises title page, as well as 5 mandatory sections (the form is unified and mandatory for use by all organizations):
- General indicators of the company's economic development.
- The number of goods and services that were created (produced) directly by the enterprise. The classification is given in accordance with the types of activities.
- Sale of goods and provision of services - wholesale and retail.
- Indicators for cargo transportation, freight turnover indicators (for vehicles only).
- Indicators for production volumes, as well as shipment of goods, dividing them into types (services are also taken into account).
NOTE. Since the January 2017 report, a new P-1 form has been used. It is given below.
Who passes and who doesn't pass
The following organizations are exempt from submitting this reporting document:
- small businesses – i.e. all small businesses (annual revenue less than 800 million rubles, total number of employees less than 100 people);
- Insurance companies;
- banks;
- companies with a maximum of 15 employees, including freelancers working as external part-time workers.
All other companies submit a report. In this case, the purpose and nature of their activities do not matter - for example, non-profit organizations(public, religious associations) are also required to submit a reporting document to the local Rosstat office.
It can be provided either by mail or by in electronic format. It is advisable to save backup copy document, and in the case of postal item commit it by registered mail with notification of delivery.
Instructions for filling
Before you start drawing up the document, you should take into account that the data entered into it should reflect the situation only for a specific enterprise. That is, if a company has several branches in different regions, then each such separate unit provides its own document to the local branch of Rosstat.
Title page
When designing the title page, you should adhere to general rules provided in such cases:
- The company name is indicated exactly as it appears in constituent documents(full), and the abbreviated one is written next to it in parentheses.
- The code is entered in accordance with the accepted OKPO classification.
- By postal address you must indicate the legal address; You must also provide your postal code.
Section 1
Each section provides data with or without VAT. In this case, all information must be provided without VAT. You also need to consider the following rules:
- Line 1 does not take into account income that was received as a result of the sale of the company's fixed assets, inventories, currency, shares and other securities, as well as intangible assets.
- Lines 3 to 5 are filled in only if reporting is submitted for the months, the last in the quarter: for the 1st quarter this is March, for the 2nd - June, for the 3rd - September and for the 4th - December.
- In line 5, only the balances of purchased goods should be taken into account.
Section 2
In this section, the information is taken without VAT. Recommendations for filling out the following:
- In fact, the entire section clarifies and details the information of 1 line of 1 section - i.e. provides data on goods and/or services produced and/or provided by the organization itself.
- In the table, the total number of lines to be filled in must be equal to the number of codes according to the OKVED system.
- Accordingly, the entire amount in the lines must exactly correspond to the amount given in line 1.
Section 3
Here all data is calculated and filled in excluding VAT. In this case, they are guided by the following rules:
- Line 22 takes into account only the revenue that was received from goods sold directly to private citizens for their personal needs.
- In this case, when analyzing and calculating the data in line 22, you should exclude all goods that:
- were received by employees of the enterprise as part of their wages;
- which during operation broke down completely or partially before the expiration of the warranty period;
- all immovable objects, regardless of their purpose;
- travel tickets and coupons that allow you to use any type of transport;
- lottery tickets;
- cards that are intended to pay for telephone and other communication services.
- In lines 23, 24 and 25, the data is given in accordance with the name of the column.
- In line 26, you should note only the revenue that was received from the sale of goods to other companies and/or individual entrepreneurs. Thus, any goods that were sold to private citizens are not counted in this column.
- In line 27, you should take into account only the revenue that was received from the sale of such goods to private citizens: culinary products, as well as goods that have not undergone culinary processing.
- In line 28 you need to enter the entire amount of income that was received as a result of providing services to private citizens.
NOTE. If a company fills out line 28, it must also submit Appendix 3 to the reporting form P-1 in question.
Section 4
Here you need to enter all the information that relates to the transportation of goods exclusively by road:
- Data on lines 29 and 30 are taken into account in tons.
- Data on lines 31 and 32 are in tonne-kilometers.
Section 5
Here is information about products that were produced and shipped at the expense of the enterprise’s own resources. In this case, the data should be organized according to types. The entire list of these types is established by Rosstat - separately for goods and separately for services. All codes (50, 70, 80) can be set independently based on the types of products produced and/or shipped.
NOTE. In line 90, which follows at the end of the table, it is necessary to provide information about the electricity consumed by the enterprise for the entire quarter. Accordingly, these data are entered not monthly, but quarterly, i.e. reports only cover the most recent quarterly months: March, June, September and December.
Example
A ready-made example of a reporting document is presented below.
During the year, interim data on the volume of paid services to the population are presented according to statistical reporting form No. P (services) (approved by Rosstat Order No. 564 dated August 31, 2017). We will tell you more about this form in our material.
ABOUT annual form statistical reporting, disclosing information about the volume of paid services to the population, No. 1-services we described in another.
Who submits form No. P (services)
In statistics, form P (services) in 2019 is submitted by organizations (except for small businesses), incl. legal entities, regardless of ownership and legal form, which provide paid services to the population. A list of the main paid services by type is given in the form itself.
It is necessary to take into account that housing cooperatives, housing cooperatives, HOAs and TSN do not draw up form No. P (services).
The form must be submitted at the location of the organization, its separate divisions located in other constituent entities of the Russian Federation, as well as at the place of actual business activity, if it does not coincide with the location of the organization.
You can find out whether your organization needs to submit Form No. P (services) by using the Rosstat service.
For what period is Form No. P (services) submitted in 2019?
Organizations whose average number of employees in 2018 exceeded 15 people (not related to small businesses) provide the form monthly in 2019. In this case, the report contains information for both the reporting (column 4) and the previous (column 5) months.
Organizations whose average number of employees for 2018 was 15 people or less (not related to small businesses) draw up the form quarterly, but on an accrual basis from the beginning of the year (column 4). And column 5 is not filled in at all.
Deadlines for submitting the form
Monthly form No. P (services) during 2019 is due no later than the 4th day of the next month, and form P (services) is quarterly from 2019. submitted no later than the 15th day after the reporting period.
Download form No. P (services)
Form No. P (services) was approved by Rosstat Order No. 564 dated August 31, 2017 and is given in Appendix No. 12 to this Order.
Both quarterly and monthly form P (services) can be downloaded from the link below. After all, the form is the same for everyone. Using the same link you can download annual form No. P (services).
By the way, 0609707 in form P (services) is the code of the statistical form according to OKUD (approved by Gosstandart Resolution No. 299 of December 30, 1993).
Contents of the form and procedure for filling it out
Form No. P (services) consists of one section and 5 columns:
- column 1 “Types of services”;
- Column 2 “Line No.”
- column 3 “Service code by”;
- Column 4 “For the reporting month (if average number employees up to 15 people - for the period from the beginning of the year)";
- Column 5 “For the previous month.”
In this case, columns 1-3 of the form have already been filled out. An organization needs to reflect only the cost of paid services provided to the population in actual market sales prices, taking into account VAT and other mandatory payments.
Indicators in the form are filled in thousands of rubles with one decimal place.
Form P (services): instructions for filling out
The detailed procedure for filling out the form, as well as the control ratios of its individual indicators, are given in the Instructions for filling out the form (Appendix No. 12 to Rosstat Order No. 564 dated August 31, 2017).
In this article, I will tell you how to automatically fill out the statistical form P-1 “Information on the production and shipment of goods and services” in the 1C program: Enterprise Accounting 8 edition 3.0. The form is submitted by large and medium-sized organizations with more than 15 people.
Let's consider an example in which the company Servicelog LLC provides services to legal entities and individuals. In order for the form to be filled out correctly, you need to make the settings correctly. But before talking about the settings in this case, it is very important to understand how the directories “Nomenclature” and “Nomenclature Groups” differ, and also to understand how to use them correctly in 1C programs (our article “Nomenclature and nomenclature groups in 1C: Enterprise Accounting 8 - how to use correctly?
In our example, the item group will be called “Services,” and there will also be two item names: “Computer network maintenance” (which reflects services to legal entities) and “Computer maintenance” (services to individuals).
Open the “Reports” tab, “Regulated reports”
Select the organization and click on the “Create” button, mark the type of report and click “Select”.
Select the period for which we will fill out the form and click the “Create” button.
A blank form opens. In order for the form to be filled out automatically, we make settings for the lines of interest to us. Click on the “Fill” button and select “Customize”
A window with fill settings opens
In our example, lines 1, 21 and 28 will be filled in. We start with line 01: this line reflects all revenue received from both legal entities and individuals.
We select the object of observation “Products and Services” and add a new selection element - by Nomenclature Group of Revenue with the value “Services”. Now the revenue for all services will go to line 01.
Then we set up filling out page 21, in which we must describe our services by type of activity (according to OKVED). In the window that opens, select our type of activity (there may be several of them) and, in the same way as on page 01, set the setting “Nomenclature group of revenue equals services”
If your organization provides services not only to legal entities, but also to individuals, then you must fill out page 28 “Paid services to the public,” which reflects only services provided to the public. When performing this setup, we already set the selection not by product group, but select a separate product - “Computer Maintenance”, since for this product we only reflect revenue received from individuals.
Now click “Fill” and get the finished report
Our organization does not use in its work freight car, is not engaged in trade and production, so we do not fill out sections 4.5. But since we provide paid services to the population (page 28 is completed), we must send Appendix No. 3 to Form P-1 along with Form P-1.
Appendix No. 3 is filled out in the same way. Open the “Reports”, “Regulated reports” tab, select the desired form and open the filling settings
Just as we set up filling out line 28 in form P-1, we’re setting up filling out Appendix 3, the main thing is to select the “Types of services” correctly so that the lines of the form are filled out correctly.
Click “Ok”, click the “Fill” button on the title page and get the finished report.
In the example we considered, the organization provides one type of paid services, therefore line 28 of form P-1 must be strictly equal to one of the lines of Appendix No. 3. If your organization provides several types of services, then line 28 will be equal to the sum of the types of services, that is, line 28 of form P-1 is listed by type of service in the form Appendix No. 3.
To check the completion of sections 1 and 2, we will generate SALT for account 90 and look at the general data on revenue for September and October.
According to the instructions on the form, lines 1 and 21 of the P-1 report are filled out without VAT, line 28 including VAT.
In SALT we see that revenue for September including VAT amounted to 241,900 rubles, VAT for September: 36,900, that is, revenue without VAT is equal to 205 thousand rubles.
Revenue for October: 125,080 rubles, VAT for October: 19,080 rubles, revenue excluding VAT: 106 thousand rubles.
The turnover in OSV coincides with the indicators on pages 01, 21, which means these lines are filled out correctly.
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 as a whole legal entity and separately for each separate division.
For Form P (services) there are 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 a title page (which traditionally includes company registration information) 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.
