Who needs to submit the 1-IP report
From the title of the report itself, it is easy to guess that individual entrepreneurs should be included in the 1-IP statistics.
However, the form of observation is not carried out by a continuous method, but by a selective method, therefore not all individuals registered as entrepreneurs are required to send a report to the regulatory authorities, but only those who are included in the sample. The sample definitely does not include entities engaged in retail trade (with the exception of retail trade in motor vehicles, motorcycles and auto parts). All others should check their obligation to submit a report on the Rosstat website. You can do this in two ways:
- Download the list of forms to be submitted by searching by TIN/OGRNIP/OKPO in the special service https://websbor.gks.ru/online/info.
- Check the presence of OKPO in the list of subjects included in the sample. This list is located in the section “Respondents” / — “List of respondents for whom selective federal statistical observations are carried out.”
IMPORTANT! Even if an entrepreneur did not operate in 2021, he is still required to send a report to Rosstat when included in the sample.
If an entrepreneur is not required to submit a report for 2022, then he can breathe easy. If OKPO was found among respondents, then you need to think about where to download form 1-IP for statistics.
When and where to submit form 1-IP
Only those included in the sample will submit the 1-IP report for 2022 to Rosstat. This must be done once - before March 2, 2022. This day falls on Monday, so the deadline will not be postponed.
If by this time you have not appeared on the list of those required to submit a report, then you can relax. This year the examination will not affect you.
The form can be submitted in paper or electronic form. The place of delivery is the territorial body of Rosstat for the subject, which is attached to the address of the individual entrepreneur.
Which 1-IP form is relevant in 2022
Statistical reports are updated almost annually, so it is important to keep the forms up to date. In 2022, it is necessary to send to statistics Form 1-IP, approved by Rosstat Order No. 462 dated July 30, 2021 (form code according to OKUD 0601018). The agreed form is presented in Appendix 10 to the said order.
In the reference and legal system “ConsultantPlus” you can find all the current statistical reporting forms, including forms 1-IP, and also download it in Excel format for subsequent filling out. To do this, use demo access to the system. It's free.
It’s not enough to find it, it still needs to be prepared in the correct way so that the workers of the statistical bodies checking and registering the report do not have questions for the entrepreneur.
How to fill out 1-IP for 2022
In 2022, entrepreneurs fill out the form with indicators for the previous 2022, since it is annual. Note that there is also a monthly form, but it has the name 1-IP (month) and a different OKUD code.
When filling out, you should be guided by the relevant instructions from Order No. 462, given in the same Appendix 10.
The form consists of a title page and a main part consisting of questions that the entrepreneur must answer.
Title page
It is standard for all statistical reports. It contains the name of the form itself, the date and number of orders, the person who approved it and made changes, as well as the submission periods. For 1-IP, a sample of such a period looks like this:
That is, sending to the statistical authorities must be done in the period between the two reflected dates.
The entrepreneur needs to indicate information about himself on the title page:
- mailing address;
- FULL NAME.;
- OKPO;
- TIN.
There is also a space provided for the signature of the entrepreneur.
Main section
Includes five questions regarding the activities of an individual entrepreneur for 2022.
Question 1
The answer to the question can only be one of the proposed options: either “YES” or “NO”.
If the “YES” option is selected, the respondent goes straight to question 3.
If “NO”, then go to question 2, and questions 3, 4, and 5 will remain unanswered.
Question 2
There are also two options available here - “YES” or “NO”. After selecting the desired answer, the survey is completed.
If an entrepreneur is both employed and engaged in business activities, he will fill out a report for all sections regarding his business.
Question 3
The answer must be presented as a numerical indicator expressed in thousand rubles. and reflecting the amount of income from the sale of goods (works, services). This indicator must include the amount of taxes (VAT, excise taxes, etc.) presented to the buyer/customer.
The answer should be 0 if the entrepreneur carried out activities in 2021, but did not receive any income from it.
Question 4
Here, the areas of business that the individual entrepreneur was engaged in in the previous year are listed in as much detail as possible. In addition to the name of the type of activity itself, opposite each of them in line 4.1, it is necessary to indicate the share of revenue in the total amount of funds received for the year, as well as the corresponding OKVED code 2.
After summing up all the shares, the compiler should get 100%.
Question 5
The answer to this question is divided into three parts. Line 5.1 indicates the average number of partners involved in the business of the reporting entrepreneur, line 5.2 - helping family members, line 5.3 - employees.
The average number of persons for each category is found in two stages:
- The number of persons working in each calendar month is summed up, including those temporarily absent (sick, on vacation, etc.).
- The resulting amount is divided by 12 or by the number of months in which the activity was carried out, if the entrepreneur did not work for a full year. Indicators are rounded to whole numbers according to rounding rules.
To complete the form, you must understand all the terms used in the question. Their explanation is given in the instructions for filling out the form.
The completion of the report is completed by the signature of the person responsible for the presentation of statistical data, indicating his position, full name, contact telephone number, email address and date of compilation.
To make it easier for readers to navigate the report and the explanations provided, we suggest viewing a sample of filling out Form 1-IP, prepared by specialists on our website. You can download it for free from the link below:
To check the correctness of entering data into the report, Rosstat employees use the following control ratios:
- If the answer is “No” to question 1, the answer to question 2 must be given.
- A completed answer to question 3 means that the answer to question 1 was “Yes.”
- The sum of the indicators entered in the lines of column 4.1 should be equal to 100.
- If column 4.1 is completed, then the answer to question 3 must be completed and vice versa.
Form 601032: 1-entrepreneur
Rosstat, by Order No. 469 dated August 17, 2020, introduces an updated report form on Form 1-entrepreneur “Information on the activities of an individual entrepreneur for 2022” (Appendix No. 2).
The purpose of this reporting is to conduct continuous statistical monitoring of the activities of entrepreneurs, incl. SMEs, based on the results of 2022. Such a study is carried out for all individual entrepreneurs once every 5 years.
All individuals registered as individual entrepreneurs will have to fill out the Rosstat form 1-entrepreneur, and it should be submitted to the territorial statistics office before 04/01/2021 inclusive in one of the following ways:
- on paper - upon personal visit to a Rosstat branch or by Russian Post;
- in electronic form – through the State Services portal or the Rosstat website.
How and when should you report?
From January 1, 2022, all entities, without exception, are required to submit reports electronically. Before this date, small businesses had the right to report on paper. Thus, all entrepreneurs will have to send Form 1-IP electronically via TKS.
Previously, Rosstat orders approved specific deadlines for submitting reports. From January 1, 2022, in accordance with Rosstat order No. 925 dated December 17, 2021, time periods have been defined during which reports, including 1-IP, must be included in statistics. For our report, this period begins on January 10 and ends on March 2, 2022.
We invite you to familiarize yourself with the full calendar for submitting statistical reporting for 2022, compiled by K+ experts. To view help information, sign up for a free trial access to the system.
Procedure for filling out the PM-1 auto cargo report
In the address column of the form you should indicate the full name of the company, corresponding to that specified in the charter, and then a short name in brackets. The actual address of the company is indicated, even if it does not coincide with the official one.
The report, the form of which was approved by Rosstat order No. 527 dated August 19, 2014, must contain all the necessary indicators. If a value is not specified, a dash is placed in its place. The report contains data for the reporting month or reporting week.
The obligation to submit reports is also imposed on those businessmen who do not provide motor transport services on a regular basis. If during the reporting period there were no activities related to road transportation, then only the basic 1st section is filled out.
This section contains all the information about the freight transport available at the enterprise, including those rented or leased. The report does not include information about special vehicles, such as snowplows, auto repair shops, i.e., those that are engaged in the economic maintenance of territories and/or mechanisms.
Section 1 provides information about all trucks, even if at the time of filling out the report they are not in service (for example, they are under repair or leased). Line 101 of column 3 does not indicate information about those cars that are being repaired or awaiting early repair, as well as about those that will be written off from the balance sheet due to the impossibility of restoration to a working condition.
Section 2 contains data on the operation of vehicles transporting goods. Further, the report reflects in a structured manner information about the operation of the cars (whether they took part in the survey when they were released from the garage).
Section 3 contains information about the company’s cargo turnover for the reporting period. Only work on the transportation of goods done for payment is taken into account. In this case, in subsection 3.1 generalized information for the quarter is indicated, but then subsection 3.2 is not filled out. Conversely, when filling out subsection 3.2, information about each car trip for the reporting week is entered, but subsection 3.1 is not filled out.
If the company has a large fleet of trucks, then subsection 3.2 provides information about each trip for 2 days of the reporting week with the volumes of transportation inherent to this company.
You may also be interested in the material “Occupational Safety Instructions for the Driver of a Car (2016).”
Is there liability for failure to submit the form?
Responsibility is provided for any violation in terms of reporting to regulatory authorities. Statistical reporting is no exception. Thus, for failure to submit or untimely submission of Form 1-IP to statistics for 2022, an entrepreneur will be fined under Art. 13.19 Code of Administrative Offenses of the Russian Federation. This article provides for two types of fines:
- for a primary violation - from 10 to 20 thousand rubles. for an individual;
- for repeated violation - from 30 to 50 thousand, also for an individual.
NOTE! Article 13.19 of the Administrative Code contains fines for legal entities, but we do not consider them, since legal entities do not report in the agreed form.
Considering the size of the fine, it is very important for entrepreneurs to report on the form in a timely manner.
Form 1-entrepreneur 2022: example of filling
Let's define the initial data:
- Nefedov Nikolay Aleksandrovich registered as an individual entrepreneur in February 2022;
- The individual entrepreneur rents out premises, and also has a beauty salon and caters for events and celebrations;
- in 2022 applies the simplified tax system and UTII.
The entrepreneur hired 3 employees, and also involved his wife and two children in the business. The average number of employees will be (to be indicated in paragraph 4 of the report):
- 3 people x 11 months of work / 12 = 2.8 people - employees;
- 3 people x 11 months of work / 12 = 2.8 people - family members.
So, based on the results of 2022, in 2022 IP Nefedov N.A. will submit the completed report form to the territorial body of Rosstat.
Statistical form 1-entrepreneur in 2022 (filling sample)
After filling out the 1-entrepreneur form, you should make sure that the report is compiled correctly. In the considered example, IP Nefedov N.A. made no mistakes:
- in paragraph 1 he indicated that he carried out activities in 2022, and therefore filled out section 2;
- in paragraph 4, the average number of employees (6.6 people) is equal to the sum of employees in each group (1 individual entrepreneur + 2.8 employees + 2.8 family members);
- in clause 6, the total amount of revenue (RUB 1,103.6 thousand) is equal to the amount for each type of activity (652.3 + 263.4 + 187.9);
- in paragraph 7, the presence of fixed assets is noted and therefore data on their value and OS costs for 2022 are filled in.
Results
Statistical form 1-IP must be submitted to the statistical authorities by all individual entrepreneurs included in the sample. The report for last year must be submitted electronically between January 10 and March 2, 2022. Failure to do so will result in extremely unpleasant consequences in the form of a fine.
In the article, we analyzed all the questions asked to respondents, identified the control ratios by which the correctness of filling out the form will be checked, and also provided a sample of filling out 1-IP for 2022.
Sources: Code of Administrative Offenses of the Russian Federation
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Title page
The title page of form 1-IP is standard for all business reports.
It is necessary to indicate the detailed address of the individual entrepreneur: subject of the Russian Federation, street, house, apartment and zip code. It happens that the actual and registration addresses differ, then you need to enter the details of the actual address.
Next, indicate the full name of the entrepreneur and sign.
A standard part with codes is also provided. It must indicate the TIN from the certificate and OKPO based on the notification of assignment of statistics codes.
