The procedure for filling out the form p 5m. Legislative base of the Russian Federation. Filling instructions

Form P-5 (m) is a statistical reporting document that must be submitted by small firms with a staff of less than fifteen employees. Read about the features of its filling in this article. You can download the P-5 (m) statistics form on our website.

This form of stat. reports must be submitted every quarter before the thirtieth day of the month that follows the quarter of the report. It should be submitted to Rosstat by companies with a staff of less than fifteen people (taking into account employees who work part-time and under the GPA).

However, the following are exempt from submitting the P-5 (m) form in 2017:

• Firms recognized as small businesses;
• Credit organizations;
• Insurance companies;
• Other financial and credit companies.

If the company has representative offices or branches, the report should be generated separately for the head office and for each separate division of the company.

Reporting form

Form P-5 (m) statistics was approved at the legislative level by order of Rosstat No. 390. It includes a title page and three sections, each line and column of which are required:

• 1 - information about general eq. indicators;
• 2 - information about the transportation of goods;
• 3 - information about the manufacture of products and their shipment.

Instructions for completing this report are contained in Rosstat Order No. 428.

If during the formation of this report the company is engaged in the execution of the system. works in one or several regions of the country at once, she must submit separate forms of this report for each construction in progress. It is imperative to indicate the location of a specific construction site.

How to fill out the form

Consider the procedure for filling out the P-5 (m) form.

The title page of the document indicates the name of the reporting firm, in accordance with its founding documents. If the report is submitted by department, its name is indicated. Additionally, you need to specify the company codes for OKUD and OKPO.

The first section of the report is intended to indicate general information about households. indicators of the reporting firm for the reporting and previous periods. All indicators are reflected on a cumulative basis. The information specified in this section is: data on the sale of goods and the provision of services, information on the cost of production and received proceeds, existing debts of accounts payable and receivable, administrative and commercial costs. This information is taken from accounting data.

The second section of the P-5 (m) quarterly form reflects data on the transportation of goods, including commercial services of third-party transport companies. Separately, information on the total number of transported goods (in tons) and on cargo turnover (in ton-kilometers) is indicated.

The third section is intended to generate general and detailed information about the manufacture of goods and their shipment. The types of manufacture and sale are indicated using specials. codes, in accordance with the list approved by Rosstat.

Sign this form must an authorized employee who is responsible for the delivery of the stat. reports on behalf of the firm.

In order for the state to be able to make rational economic and social decisions, it needs to have some kind of information. The collection of such data in our country is carried out by the statistics authorities. As auxiliary tools, many reporting forms have been developed, filling out which legal entities and individuals provide statistics with information.

In the event that the company has a need to find out which statistical forms need to be compiled, the organization has the right to use official service statistical authorities presented on the website.

One of the statistical documents is the p-5 (m) statistics form, which can be downloaded from the link below.

What is the p-5 (m) 2017 form

Form p-5 (m) is a statistical report, which is called "Basic information about the activities of the organization." Form p-5 (m), which is in force in 2017, has been used in Russia since 2015.

Sample form new form p-5 (m) statistics was developed and approved by the order of the statistics body No. 390 dated 26.08.2015.

This instance, to help companies, also provided recommendations for filling out the document, which were approved by Order No. 428.

PM form instructions for filling in 2017

P-5 (m) statistics (form): who passes

In order to identify the basic questions regarding the p-5 (m) form - who passes and in what time frame, let us turn to the regulatory framework.

In accordance with the requirements of the legislation, all legal entities, that is, organizations carrying out both commercial and non-commercial activities and having no more than 15 people in the staff, must draw up a reporting statistical form p-5 (m).

At the same time, not only employees who lead their own professional activity based employment contract, but also part-time workers or persons working under contracts of a civil law nature.

In the event that a company has divisions, it becomes necessary to form and submit a report separately for each geographically separate branch.

Form p-5 (m) is quarterly, that is, it should be handed over to organizations at the end of each quarter. The 30th day of the month following the reporting quarter is set as the maximum possible deadline for the delivery of the reporting document.

Form p-5 (m): order of filling

Rosstat order No. 428 of October 28, 2013 allows organizations to determine how to fill out the p-5 (m) statistics form. The document includes a title page and three sections, each of which is intended to disclose specific information. Let's consider each element and the procedure for filling out the p-5 (m) statistics form in more detail (an example of filling out the p-5 (m) form can be downloaded from the link below).

The title page reflects information about the organization:

• The period for which the report is drawn up, on an accrual basis;
• The name of the company and its mailing address;
• OKPO code in accordance with the classifier.

Section No. 1 "General economic indicators»Is used to convey information about the value of basic indicators that can characterize the economic efficiency of a particular company. It must reflect the following information:

• Amounts of goods shipped and sold;
• The resulting profit or loss;
• The amount of accounts receivable and payable;
• The amount of revenue received from the sale of goods;
• Cost of goods sold;
• The amount of commercial and administrative costs;
• Wholesale and retail;
• Turnover catering and the provision of paid services.

In the specified section of the p-5 (m) form, the values \u200b\u200bof indicators should be reflected not only in the current quarter, but also in the same period last year.

Section No. 2 "Transportation of goods and cargo turnover of road transport" of form p-5 (m) (instructions are presented in order No. 428) should reflect information on the transportation of goods in tons (including on a commercial basis), as well as the company's cargo turnover, calculated in tons per kilometer.

Form P-4 of statistics 2017: instructions for filling out and form

Section No. 3 "Production and shipment by types of products and services" is intended to disclose the following data separately for each type of manufactured product:

• Name of the product group with indication of the unit of measurement;
• Codes in accordance with all-Russian classifiers OKLD, services, OKEI;
• Products manufactured or services rendered for the reporting quarter and for the same period last year;
• Products (services) shipped or transferred;
• Shipped (transferred) without taking into account raw materials supplied by the customer, both in kind and in monetary terms;
• Balance at the end of the reporting period.

A sample of filling out the p-5 (m) statistics form can be downloaded from the link:

What is the threat to the company of a non-submitted report in the form of p-5 (m) statistics (you can download 2017 from the link above)? Liability is of an administrative nature and acts in the form of a fine.

At the legislative level, if a company does not submit a statistical report (form p-5 (m) statistics) on time or submits a document containing inaccurate information, a penalty may be applied against such an organization.

Since 2016, the amount of fines has increased significantly and now amount to:

• For an organization - up to 70,000 rubles;
• For officials - up to 20,000 rubles.

At the same time, more severe sanctions are provided for a repeated violation. In most cases, the manager or accountant acts as a responsible (official) person.

In addition to submitting mandatory reporting to tax and extra-budgetary funds, companies must report to statistics authorities.

Organizations that can be classified as micro-enterprises or small enterprises are not required to submit a large number of reporting forms, in contrast to major participants economic relations.

For small businesses, the p-5 (m) statistics form is provided, which companies compile on a quarterly basis.

Download form p 5 m sample filling

Source: https://LawCount.ru/otchet/forma-p-5-m/

Basic forms of statistical reporting: clarifications on filling out and submitting

For the first time in a long enough period of time substantially revised Instructions for completing federal statistical observation forms: N P-1 "Information on the production and shipment of goods and services", N P-2 "Information on investments in non-financial assets", N P-3 "Information on the financial condition of the organization", N P-4 "Information about the number, wages and movement of workers ", N P-5 (m)" Basic information about the activities of the organization ", approved by the order of Rosstat dated 24.10.2011 N 435. Earlier, orders for filling out the forms changed, but their essence remained unchanged. Now the processing is deep and quite interesting.

Let's see now what interesting statistics are preparing for us.

It was clarified that the form of federal statistical observation N P-2 "Information on investments in non-financial assets and funds for share building»Are provided by all legal entities that are commercial organizationsas well as non-profit organizations of all kinds economic activity and forms of ownership (except for small businesses). There is no limit on the number of employees for submission of this form, other than the general limits for small businesses.

It is important!Please do not forget that P-5 (m) is a special reporting form for small businesses, and it is provided by all legal entities that are commercial organizations, as well as non-profit organizations of all forms of ownership that produce goods and services for sale to other legal entities and individuals, the average number of employees of which for the previous year does not exceed 15 people, including part-time workers and contracts of a civil nature.

Form P-1

Clarified how P-1 shows exercise of rights to services (telephone cards, tokens, etc.).

The cost of travel tickets, coupons for all types of transport, lottery tickets, telephone cards, tokens, and other means of payment for communication services is included in the total volume of services provided to the side, reflected in line 01 by those organizations that carry out these types of activities.

For example, transport organizations that carry out passenger transportation on coupons and travel tickets, telecommunications organizations that provide their services using telephone cards and other means of payment for telecommunications services. Organizations implementing only sale of the specified types of payment for services, show on line 01 the amount of the commission.

On line 03 also reflect the remainders finished products organizations carrying out activities in the field of logging and fishing.

Since on line 11 it is necessary to allocate the share of innovative products (works, services), the statistical office gives its own definitions of what is and is not about innovation... The notion of what is not innovation has been especially expanded.

To the volume of products shipped own production, works and services performed on their own of an innovative nature include innovative products, works, services that are new or have been exposed during the last three years (including reporting period) various kinds of technological changes, namely:

- newly introduced or undergoing significant technological changes - goods, works, services based on new (including fundamentally new) technologies or on a combination of new ones, using existing technologies).

For these goods, works, services, the field of application (use), performance characteristics, features, design, as well as the composition of the materials and components used are new or significantly different in comparison with previously produced goods, works, services;

- undergoing improvement - goods, works, services based on the introduction of new or technologically significantly improved production methods, including methods of transferring products involving the use of new production equipment, new methods of organizing the production process or their combination;

Products made from customer-supplied raw materials (raw materials and materials of the customer not paid for by the manufacturer) are included by the manufacturer in the volume of shipped goods of its own production, works and services performed on its own at the cost of processing an innovative nature (that is, excluding the cost of processed raw materials customer).

Innovation does not include:

- aesthetic changes in products (in color, decor, etc.);

- minor technical or external changes in the product, leaving its design unchanged, not having a sufficiently noticeable effect on the parameters, properties, cost of a particular product, as well as the materials and components included in it;

- expansion of the range of goods, works, services due to the introduction into production of goods, works, services that were not previously produced in this organization, but already well-known on the market of goods, works, services (possibly non-core) in order to ensure the immediate demand and income of the organization;

- expansion of production capacities due to additional machines of an already known model, or even replacement of machines with later modifications of the same model;

- sale of innovative products, works, services, completely produced and developed by other organizations;

- organizational or management changes.

Clarified OKVED codes for transport activities to fill in free lines of section 2 P-1. Activities for the transportation of goods by road are reflected according to OKVED codes 60.24.

1 "Activities of motor cargo specialized transport" or 60.24.2 "Activities of motor cargo non-specialized transport". The activities for the implementation of loading and unloading operations are reflected according to OKVED codes 63.11.

1 - "Transport handling of containers" or OKVED 63.11.2 - "Transport handling of other goods".

Also clarified the order filling in lines about freight turnover in section 4 of form P-1. It is directly listed what is not included in the turnover. The report does not include cargo transportation:

- on rented cars;

- non-commercial nature - cleaning the territory from household waste, snow, etc .;

- on the maintenance of communication lines and power transmission lines, pipelines, etc .;

- for research, exploration, exploration;

- mail and periodicals;

- technological - on-farm, in-plant, on-site, in-building, in-quarry transportation, etc., carried out without leaving the car on a public highway;

- on vehicles that do not have license plates from the Ministry of Internal Affairs of Russia.

It is very important! The approach of the statistical department to the concept of wholesale trade has been revised for the purposes of filling in P-1.

If previously the presence of an invoice for the shipment of goods was considered a mandatory sign of a transaction related to wholesale trade, then from January 1, 2013 the presence of an invoice is only one of the signs of a transaction related to wholesale trade.

Thus, the statistical office took into account the fact that the invoice is only tax documentdirectly related to a certain taxation system provided for in Chapter 21 of the Tax Code of the Russian Federation.

Now for statistical purposes wholesale trade transactions made without VAT and invoicing will also be recognized.

Form P-2

The procedure for filling out the P-2 form is given in full in new edition... This is due to a significant revision of the requirements for the form as a whole.

The order of filling is here.

Form P-3

It is very important! The form related to the financial condition has been clarified by the procedure for filling out information about the debt on line 05.

Account data accounting settlements of the organization with other legal and individuals in the reporting are given in expanded form: for analytical accounts for which there is a debit balance - as part of accounts receivablefor which there is a credit balance - as part of accounts payable.

If several contracts are concluded with the same buyer (supplier), then the debt is calculated for each contract separately and, accordingly, is included in accounts receivable or payable, that is, the debt is determined for each business transaction separately for each buyer (customer), supplier (contractor) and for each contract.

In this case, the balances of debt on account 76 "Settlements with various debtors and creditors" should be taken into account only in terms of debt for goods, works, services.

Previously, the statistical office has never asked for this information in such detail. So we put up the reconciliation and wait for the reconciliation ourselves.

In the statistical form, it is no longer necessary to provide a reference to reflect the predominant use of the method for assessing inventories when they are released into production and otherwise disposed of.

It is very important!Due to the fact that from 2013, organizations applying the simplified taxation system will keep accounting records, the specifics applicable to these organizations have been excluded from the procedure for filling out the P-3 form.

Consequently, organizations applying a simplified taxation system, in accordance with Federal law dated December 6, 2011 N 402-FZ "On Accounting", effective from January 1, 2013, must carry out accounting and preparation of accounting (financial) statements in accordance with the uniform requirements established by this law, and submit statistical reports in the form federal statistical observation N P-3 on the basis of accounting (analytical and synthetic) accounting on a monthly basis in full in accordance with these Instructions. These organizations fill out data in the form of federal statistical observation N P-3 for the corresponding period of the previous year, based on the methodology for the formation of indicators in the reporting period.

Form P-4

Since 2013 the form will not take into account the movement of workers... The corresponding section and the procedure for filling it out are excluded.

Form P-5 (m)

The form is simplified in terms of the composition of indicators.

Attention is also drawn to the need when applying the simplified taxation system to quarterly submit this form based on accounting data.

Table of goods sold to the population by codes

This table is needed for the P-1 form and for the P-5 (m) form. The full table is here.

Source: http://www.pravowed.ru/weekly/2012/39/04

Instructions for filling out the P-1 "Statistics" form

At the beginning of the calendar year, commercial and non-commercial companies are forced to fill out a static form P-1 for the territorial departments of Rosstat.

Form P-1 statistics must be submitted directly to Rosstat by companies whose main labor activity is the manufacture of products or services for the purpose of further sale.

The following companies do not need to submit this form:

• which belong to small business entities;
• the total number of hired staff for the last calendar year does not exceed 15 people, including those whose work activities are classified as part-time;
• banking institutions;
• insurance organizations;
• other financial and credit companies.

If the average number of hired staff is less than 15 people, then instead of forms P-1 and P-2 it will be necessary to provide P-5m, and there is no need to hand over P-4.

Companies that have just started the process of their labor activity are required to provide a P-1 statistics form according to the number of hired staff for the reporting calendar year. If available separate subdivisions, the form must be completed for each division separately and for the whole company in particular (without taking into account these divisions).

Companies that use a simplified taxation system and do not belong to small businesses in 2018 are required to provide Form P-1 in general order.

Companies whose main labor activity relates to the construction industry on the territory of several or more regions of the country must necessarily indicate on separate sheets of the form information on the actual address of the construction site.

According to the established legislation, the reporting is monthly. Form P-1 must be submitted without fail before the 4th day inclusive of the month that follows the reporting month.

If the procedure for submitting a report is violated, the legislation of the Russian Federation, in particular Article 13.19 of the Administrative Code and Article 3 of Law No. 2761-1, provides for penalties.

The fine for violation of the procedure for submitting a report to Rosstat, in particular for failure to submit primary static information for any reason, is:

• up to 20,000 rubles directly for officials;
• up to 70,000 rubles for the companies themselves.

If the violation is revealed again, the fines are increased:

• up to 50,000 rubles for officials;
• up to 150,000 rubles per company.

The possibility to increase the fine for a repeated violation is provided for by Article 13.19 of the Code of Administrative Offenses of the Russian Federation.

The composition of the form and the procedure for submission

Reporting in the form P-1 includes 5 sections with the following names:

• general indicators of economic development;
• shipped products of their own manufacture, completed work on the provision of any services on their own in the varieties of their field of activity;
• wholesale or retail sale of products, turnover of public catering products, paid services for the population of the Russian Federation;
• transportation of goods and cargo turnover of vehicles (cars);
• production and shipment of goods and services themselves.

Legal entities are obliged to submit the P-1 form of federal static observation exclusively to the territorial department of Rosstat at the place of their registration.

The completed document may be submitted by legal entities to the territorial department of Rosstat at the location of their separate subdivision (if the form is formed exclusively for the separate subdivision) and at the place of their registration (without taking into account the separate subdivisions) during the periods specified by the legislation of the Russian Federation.

If entity for any reason, does not conduct his labor activity at the place of his registration, the document must be submitted to the address of the actual location (where the entrepreneurial activity is currently carried out).

The management of the company is obliged to appoint its responsible representative, who should be engaged in the formation of the document and submission to Rosstat on behalf of the organization.

Companies that, for whatever reason, temporarily do not carry out their entrepreneurial activities, but at the same time, during a certain part of the reporting period, products were produced or a service was provided, are obliged to provide a form of federal static observations on a general basis with a clear indication of the date from which business activities were suspended.

Companies that are at the stage of bankruptcy and at the same time have already entered bankruptcy proceedings, according to the legislation of the Russian Federation, are not exempted from the need to submit Form P-1 (federal static observation).

This is provided for by Federal Law No. 127 "On Insolvency", in particular, Article 149.

In simple terms, there is no need to file a P-2 form only when the company is liquidated.

Instructions for filling

The title page of the document must contain the following information:

• company name;
• location address;
• OKPO company.

First section

All figures must be entered excluding VAT.

In the process of specifying information in this section, you must consider:

• line 01 should not contain the profit received from the sale of fixed assets, intangible asset, inventories, monetary currency and other shares;
• in lines 03 - 05 it is necessary to indicate information only in the reports of the month: March, June, September and December;
• line 05 should display the residual balance of the purchased products (it is possible to use the balance sheet for account 41, and taking into account only the final indicators of the account balance).

No corrections or typographical errors are allowed.

Second section

All information is also indicated without VAT. They are required to decipher line 01 of the first section in detail and display the necessary information about goods or services of their own manufacture.

The total number of lines in the tabular section of the section must fully correspond to the total number of OKVED codes used by a particular company.

The total number of lines in the second section corresponds to the number indicated in 01 lines for certain columns.

Third section

In line 22, it will be necessary to display the profit from the sale of products to the population of the Russian Federation for personal needs.

The calculation cannot be applied:

• products that were received by the employee against future wages;
• products that belong to the category “expired”;
• various travel or lottery tickets;
• various real estate objects;
• various coupons for any type of vehicle;
• telephone cards or express cards required for instant payment for mobile communications.

In turn, lines 23-25 \u200b\u200bmust be filled in clearly in accordance with their name.

Line 26 displays the profit that is obtained as a result of the acquisition of various goods by companies and individual entrepreneurs. All products that were subsequently sold to the population of the Russian Federation should not be included in this line.

Line 27 must contain information regarding the profit that was obtained as a result of the manufacture and sale of its own catering products (culinary products).

Line 28 includes financial capital that was generated from payments by the population for services provided by the company.

Section four

This section is intended to display information regarding the transportation of goods by road vehicles.

Line 29 and 30 should be filled in tons, and 31 and 32, respectively, in ton-kilometers.

It should be noted that in ton-kilometers, the calculation of the cargo turnover must also be made.

Fifth section

Companies in this section must indicate information regarding manufactured and shipped goods for each variety separately. The required list is formed exclusively by Rosstat.

This section provides lines 50, 70 and 80, which are provided on an individual basis for each company, starting from the products with which they work.

For each product, you must provide all information regarding release, shipment and residual volume.

Line 90 is used to display information about the electricity consumed by the company. Subject to mandatory filling with a frequency of 1 time per reporting quarter.

Filling out the P-1 form is presented in this manual.

Source: http://znaybiz.ru/buh/raznoe/otchetnost/forma-p-1.html

How to fill out the form of statistics P-1

Representatives of some organizations are required to submit the so-called P-1 form to Rosstat. How to properly draw up a document, why you need it and ready example filling - all this is discussed in detail below.

P-1 statistics - form form (word)

Blank form in Excel

Sample filling out the statistics form P-1 (word)

Purpose and sample

The report refers to documents for statistical purposes. It is rented every month to the local branch of Rosstat. Moreover, the deadline for delivery is set on the 4th day of the month closest to the reporting one. However, if the 4th falls on a weekend or a public holiday, it is returned 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. It consists of a title page, as well as 5 mandatory sections (the form is unified and mandatory for use by all organizations):

1. General indicators of the company's economic development.
2. The number of goods and services that were created (produced) directly by the enterprise. The classification is given according to the type of activity.
3. Sale of goods and provision of services - wholesale and retail.
4. Indicators for the transportation of goods, indicators of cargo turnover (only for vehicles).
5. Indicators on the volume of production, as well as the shipment of goods with their division into types (services are also taken into account).

NOTE. As of January 2017 report applies new form form P-1. It is shown below.

Who leases and who does not

Such organizations are exempted from the delivery of this reporting document:

• small businesses - i.e. all small businesses (annual revenue less than 800 million rubles, the total number of employees is less than 100 people);
• insurance companies;
• banks;
• companies with a maximum of 15 employees, including freelancers working as external part-timers.

All other companies submit a report. At the same time, the purpose and nature of their activities does not matter - for example, non-profit organizations (public, religious associations) are also required to submit a reporting document to the local branch of Rosstat.

It can be provided both by mail and in electronic form. It is advisable to save a backup copy of the document, and in the case of a postal item, make it by registered mail with a receipt confirmation.

Filling instructions

Before you start drawing up a document, you should take into account that the data that is 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 separately subdivision submits its own document to the local branch of Rosstat.

Title page

When making a title page, you should adhere to general rulesprovided in such cases:

1. The name of the company is indicated exactly the same as it is given in the constituent documents (full), and the abbreviated one is written in brackets next to it.
2. The code is affixed in accordance with the accepted classification according to OKPO.
3. By postal address you need to specify legal address; you also need to provide the postal code.

Section 1

Each section provides data with or without VAT. IN in this case all information must be provided without VAT. You also need to consider the following rules:

1. Line 1 does not include income that was received as a result of the sale of the company's fixed assets, stocks, currency, shares and others valuable papersas well as intangible assets.
2. Lines from 3 to 5 are filled in only in case of submitting reports for the month, the last in the quarter: for the 1st quarter it is March, for the 2nd quarter - June, for the 3rd quarter - September and for the 4th quarter - December.
3. In line 5, only the balances of purchased goods should be taken into account.

Section 2

In this section, information is taken without VAT. The recommendations for filling are as follows:

1. In fact, the entire section clarifies and details the information of line 1 of section 1 - i.e. provides data on goods and / or services produced and / or provided by the organization itself.
2. In the table, the total number of lines to be filled in must be equal to the number of codes in the OKVED system.
3. Accordingly, the entire line amount must exactly match the amount shown on line 1.

Section 3

Here all data is calculated and filled in without VAT tax. In this case, they are guided by the following rules:

1. Line 22 takes into account only the revenue that was received from goods sold directly to private citizens for their personal needs.
2. In this case, when analyzing and calculating the data in line 22, all goods should be excluded that:

• were received by employees of the enterprise on account of their salaries;
• which during operation have broken down in whole or in part 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 the phone and other communication services.

1. In lines 23, 24 and 25, the data is given in accordance with the name of the column.
2. In line 26, only the revenue that was received from the sale of goods to other companies and / or individual entrepreneurs should be noted. Thus, any goods that were sold to private citizens are not counted in this column.
3. In line 27, only the proceeds that were received from the sale of such goods to private citizens should be taken into account: culinary products, as well as goods that have not undergone culinary processing.
4. On 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 the company fills in line 28, it must also submit Appendix 3 to the considered reporting form P-1.

Section 4

Here you need to enter all the information that relates to the carriage of goods exclusively by road:

1. Data on lines 29 and 30 are recorded in tonnes.
2. Data for lines 31 and 32 are in tonne-kilometers.

Section 5

Here you can find information about the products that were produced and shipped at the expense of the enterprise's own resources. In this case, the data should be sorted according to the 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 that the company consumed for the entire quarter. Accordingly, these data are entered not monthly, but quarterly, i.e. in reports only for the last quarterly months: March, June, September and December.

Example

A finished example of a reporting document is presented below.

Responsibility for failure to provide

If the data were not provided, or it was established that the information provided was knowingly false, administrative responsibility is established. The amount of fines is shown in the table.

Thus, the correct execution and timely submission of the P-1 report is a guarantee that the inspection bodies will not be able to detect any violations and apply sanctions.

Form P-5m - statistics - you can download it directly in our material. From it you will also learn the nuances of the content and filling of this statistical report.

Who is obliged to report on the P-5 (m) form

Form P-5 (m) must be completed by commercial and non-commercial companies:

• providing services and producing goods for sale to individuals and other legal entities;
• the average number of employees for the previous year does not exceed 15 people. (including part-time workers and working under GPC contracts).

The following are exempted from submitting this report to statistics authorities:

• banks;
• insurance companies;
• SME (small business entities);
• other financial and credit organizations;
• NPOs (non-profit organizations) that do not manufacture goods or services for sale to individuals and legal entities.

If the company has separate divisions, the report in form 5-P (m) is filled out separately:

• for each separate subdivision;
• for a legal entity without these divisions.

Branches and representative offices of foreign companies operating in the Russian Federation are also required to submit the specified report.

Form P-5 (m): where to get the form and what information to collect

The form of the statistical report P-5 (m) "Basic information about the organization's activities" for the report for the periods of 2016 and 2017 was approved by order of the Federal State Statistics Service No. 414 of August 11, 2016. You can download its form here.

The report consists of:

• from the title part containing the minimum set of information about the reporting company (its name, postal address and OKPO code);
• 3 sections of the tabular form (1 - "General economic indicators", 2 - "Transportation of goods and freight turnover of road transport", 3 - "Production and shipment by type of product").

To fill out the report, you will need to collect data on the company's activities:

• in value terms - on revenue, cost, profit, sales, commercial and administrative expenses, accounts receivable and payable, wholesale and retail trade turnover, etc .;
• in physical terms - the number of tons of transported goods, ton-kilometers of cargo turnover;
• in a combined form - detailing the volume of production and shipment by type of product in value and physical terms.

How some of the indicators used in the form are formed P-5 (m), read in articles:

• "What do selling costs include?" ;
• "How is revenue reflected in the balance sheet?" .

Data must be provided in 2 types:

• for the period from the beginning of the year (for example, for January - March 2017, January - June 2017, etc.);
• for the corresponding period from the beginning of last year (to the above periods: for January - March 2016, January - June 2016, etc.).

For the report for the periods of 2018, the form has been updated. The updated form was approved by order of Rosstat dated August 21, 2017 No. 541.

You can also download it on our website.

Nuances of reporting by certain categories of legal entities

The instructions for filling out Form 5-P (m), contained in Appendix 17 to Order No. 414 and Appendix 21 to Order No. 541, disclose the specifics of preparing a report by individual companies, depending on the specifics of their activities, tax regime or other nuances.

It is obligatory to report to the statistical authorities information on the performance indicators of the company, regardless of whether:

• They are engaged in business activities or temporarily do not work. If during the reporting period, part of the time the company produced goods and provided services, Form 5-P (m) is filled out on a general basis, indicating from what time there has been no activity.
• Whether they are in the stage of bankruptcy or not. It is necessary to submit a report in a general manner until it is issued arbitration court determining the completion of bankruptcy proceedings and making a record of liquidation in the Unified State Register of Legal Entities.

The report is also drawn up by:

• Trustees, if they manage companies as whole property complexes.
• Associations of legal entities (unions and associations). The data in the report is given for the activities recorded on the balance sheet of the association, and the members of the association report on their activities independently.

“Simplifieds” fill out the form on a general basis.

Outcome

Form 5-P (m) is designed to group data on the activities of commercial and non-commercial companies that produce goods and provide services. Companies, the number of which did not exceed 15 people in the previous year, are required to report on this form. Banks, insurance companies and small businesses do not fill out this form.

New form "Basic information about the activities of the organization (form P-5 (m))" officially approved by the Rosstat Order of July 31, 2018 N 472.

More details about the application of the OKUD 0610016 form:

• We consider the indicators of the average and average number of employees

  ... ", No. P-3" Information on the financial condition of the organization ", No. P-4" Information on the number and wages of employees ", No. P-5 (m)" Basic information on the activities of the organization ", approved ... forms P-4 are given in the Directions. In this form, information is given as a whole for the organization ... types of economic activity (lines 02 to 11). Information in the form P-4 ... persons. We draw up a report for the IFTS Form "Information on the average number of employees for the previous ...

• Who has the right to submit documents to the FSS on paper?

  With maternity: in electronic form or on paper (institution ... with maternity: in electronic form or on paper (... implementation of a pilot project): in electronic form - if the average number of employees ... by filling out the federal statistical forms observations P-1 "Information on production and ... P-3" Information on the financial condition of the organization ", P-4" Information on the number and wages of employees ", P-5 (m)" Basic information on the activities of the organization ", ...

• Statistical forms for fixed assets: what has changed?

  Equipment and vehicles (lines 5 - 8); cultivated biological resources, repeatedly ... the shape has remained the same. Form 11 (short) "Information on the availability and movement of fixed assets (funds) of non-profit organizations ... column 11" Area of \u200b\u200bthe object, sq. m. " - to be completed in relation to buildings, structures ... not already used in economic activity organization. Column 1 indicates the name ... by disassembly, disposal, etc., as well as objects intended for ...

• Reporting forms for the FIU

  ...: PFR auditors by virtue of clause 4 of part 5 of Art. 28.3 & shy ... working people. Accordingly, the organization is obliged to reflect in the SZV-M form information about the head - the only founder ... with the organization of an employment or civil law contract, then information about him in the form of unpaid insurance premiums, about the periods of labor and other activities, counted in the insurance ... The new report SZV-experience (this is the main form) will be filled in by policyholders for each ...

• Digest of legal information for personnel workers for the III quarter of 2018

  ... (effective October 5, 2018) Report on the submission of information on the number of employees ... 4-innovation "Information on the innovative activities of the organization." Forms must be drawn up already from ... the work of labor collectives ”; - N P-4 “Information on the number and wages of employees ... in the field of social security. The Convention covers the main areas of social security: medical care ... the court clarified when the provision of the complementary SZV-M form for "forgotten" workers does not ...

• Major changes in the accounting statements of budgetary and autonomous institutions

  ... (f. 0503760) (clause 15 of the Order of the Ministry of Finance of the Russian Federation No. 189n). Information about the results of the institution's activities on ... in fixed assets - real estate institutions ". When forming a new form, ... reflections in the 4th - 23rd digits of the account number of the capital object ... are reflected, containing zeros in the 1st - 28th digits 8 Status code ... number for land plots 5 Unsatisfactory work of contractors (for example , violation ... and autonomous institutions: a report form was introduced "Information on investments in real estate ...

• All about the internship

  Art. 5.27.1 of the Code of Administrative Offenses of the Russian Federation, which provides for a fine for an organization in ... For your information: the practice can be carried out directly in an organization carrying out educational activities. Organizations, ... 1383 approved the Regulation on the practice of students mastering the main professional educational programs ... the form makes up a characteristic for the student, which contains: information about the trainee and the host organization ... V.I. Vasiliev M.P. * * * As you can see, the forms of internship can be different ...

• Form 4-FSS for 9 months of 2016

  Determined in accordance with the main type of economic activity of the receiving party. And since ... the date of signing. In the "M.P." put a seal (if it ... (clauses 5.1, 5.7 - 5.14 of the Procedure for filling out the 4-FSS form): - information about the organization (name ... information on the accrued and paid insurance premiums, as well as on the state of payments of the organization ... as follows: Table 10 (snippet) Details of the results of the custom condition assessment ...

• Review of letters from the Ministry of Finance of the Russian Federation for September 2018

  Internet resources. Reviews are prepared by M. Yuzvak, a lawyer specializing in ... for branches and representative offices of an organization on the basis of information about a branch or representative office contained ... based on a message from the organization in the prescribed form). Letters from 7 ... fixed assets are used both in income-generating activities and in non-commercial activities of the organization ... indicators, following the provisions of paragraph 5 of Article 275 of the Tax Code of the Russian Federation, ... for housing maintenance, etc.). Letter dated September 14 ...

• On the consequences of manipulations with "vital" indicators for the simplified taxation system

  ... (In addition, see the advice of T.M. Medvedeva "Creation of a branch as a reason ... Instructions for filling out the federal statistical observation form No. P-4" Information on the number and wages ... it is by virtue of subparagraphs 1 of paragraph 5 Article 173 of the Tax Code of the Russian Federation was ... established by the tax authorities, the buyer of the share was an organization headed by the only ... LLC) to receive profit from joint activities, the courts rejected as unreasonable: ... the numbering of offices), a similar type of activity (the main society and additional ...

• Legal aspects of placing a sign of a trade organization

  The sign should contain the following information. 1. Information about the profile of the organization and (or) the type ... - Law on the state language) is subject to mandatory use in the activities of organizations of all forms of ownership. In ... types. 1. Basic construction. 1.1. Wall-mounted construction. According to clause 18.2 ... (signs) should not exceed 2 m (clause 29 of the Rules); the sign is placed on ... the structure 0.5 P. 19.3 of the Rules 5 Width of the structure 0.5 P. 19.3 ... - 0.40 m - In length - 0.30 m P. 30 of the Rules Actual ...

• Some evidence in tax disputes

  This is facilitated by a call from a person who has information about facts relevant to the case ... expertise, the name of the expert and the name of the organization in which it should be ... gives an opinion in writing on its own behalf (clause 10.4). .... The specialist does not carry out independent activities to collect evidence and establish ... refer to the conclusion as the main evidence. However, the "conclusion" of a specialist is ... to cross-examination of a witness. 5 Smolyanov M.S. Legal procedure as ...

• We fill in information on receivables and payables

  By types financial security (activities): own income of the institution (KVFO .... Composition of the form. Information (f. 0503769) contains two sections: "Information about the receivable (... funds of the institution in credit institution", 0 201 34 000 ...), overdue receivables 5 The total amount of the increase ... of filling in the totals is reflected, in paragraph 69 of Instruction No. 33n ... Let's note the main features. Indicators columns 12 - 14 sec. 1 information ... containing zeros in 1 - 17th digits. Control ratios ...

• New in accounting and reporting of institutions since 2017

  Art. 7 of the Law on Accounting and clause 5 of Instruction No. 157n to managers ... in accounting registers compiled in the forms established by the body producing according to ... provided for by the budget (plan of financial and economic activities) of the institution. Off-balance sheet accounting. In ... loans (loans) ", reflecting the amount of the principal debt on loans, borrowings (loans ... state-financed organization in the 1-17th digits of the account number, in ... for deposits with a credit institution. " Accounts Receivable and Payable Information ...

• Employee statements: in what form can they be received and in what cases?

  ... (Article 322 of the Labor Code of the Russian Federation). 5. Organize the passage of an extraordinary medical examination according to ... the work book at the place of the main job, information about the part-time work is entered (... one form of expression of the employee's opinion in the course of his labor activity - consent ... with an application for a duplicate work book (Clause 31 of the Rules of conduct ... details. Application details Name of the organization, full name of the head or other ... 05.2017 Loktev Loktev MV The employee's signature is ...

Who must submit the form?

Who submits the P-5m statistics form? The document is submitted to Rosstat by legal entities:

• producing goods and services for sale to other legal entities and individuals;
• with the number of staff in the previous reporting year no more than 15 people, including part-time workers and contractors;
• not related to small businesses.

Financial and insurance organizations do not submit the form. NPOs submit a report only if they produce goods (services) and supply them to third parties.

If the legal entity has subdivisions , then separate reports are generated both by the head office and by divisions. The document is submitted at the location of the reporting entity, and if the activity is not conducted there, then at the place of business.

Statistics form P-5m is submitted on a quarterly basis - until the 30th day of the month for the reporting period. The information is provided on an accrual basis since the beginning of the year.

Having considered who should submit the P-5m form, we will get acquainted with the structure and specifics of filling out the report.

Don't know your rights?

Document structure

The form reflects:

1. On the title page:

• reporting period (taking into account the reflection of information on an accrual basis - from January to last month reporting quarter);
• company name, address, OKUD code (territorial unit identifier).

1. Section 1 - basic economic indicators, in particular:

• proceeds from shipped goods of own production;
• proceeds from resold goods;
• profit;
• accounts receivable, creditor;
• the cost of goods and services;
• expenses.

1. Section 2 - information about the provided transport services:

• perfect volume of traffic;
• freight turnover.

1. Section 3 provides detailed information on released products.

For this, the nomenclature of goods according to OKPD is used. In this case, goods are classified:

• for industrial products manufactured by the reporting enterprise (in this case, code 50 is put in column B and information is entered in columns C, D - from 1 to 6);
• for goods sold at retail (code 70 in column B, columns C, D, 3 and 6 are filled in);
• for goods sold in bulk (code 80 in column B, columns C, D, 3 and 6 are filled in and only when the annual report is submitted).

The names and units of measurement of goods reflected with the code 50, 70 or 80 in column B should be given according to the lists determined by Rosstat in the instructions for filling statistical reporting ... When filling out a report in 2018, you should be guided by the lists, approved by order Rosstat No. 772 dated November 22, 2017. It also contains detailed instructions for completing the report.

Form P-5 (m) is passed by legal entities engaged in the production of goods and services that are not related to small businesses, but with a staff of no more than 15 people. It reflects detailed information about the goods and services produced using federal and departmental classifiers.

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