Legislative framework of the Russian Federation. Legislative framework of the Russian Federation Rules for filling out form 1 of statistical reporting

Forms of statistical monitoring of construction, investments in non-financial assets and housing and communal services have been approved. Among these forms, Information on the commissioning of buildings and structures in form No. C-1 was approved. This form has been used since the January 2018 report. We will tell you who needs to submit this form and within what time frame in our material.

Who submits form No. S-1

Form No. C-1 is compiled by developer organizations that have been issued permission to put capital construction projects into operation, as well as organizations that have unfinished construction projects on their balance sheets.

The form is submitted at the location of the organization and its separate divisions. In this case, if there is no information, Form No. C-1 is not submitted.

You can find out whether you need to submit Form No. S-1 by contacting the Rosstat service.

Deadlines for submitting the form

The monthly form for 2018 is due no later than the 3rd day of the next month, and the final form for 2018 is due no later than 02/01/2019.

Download form No. S-1

You can download form No. C-1 in Excel.

Contents of the form and procedure for filling it out

Form No. C-1 consists of a title page and 5 sections:

  • Section 1 “Commissioning of buildings by customers”;
  • Section 2 “Capacity of commissioned facilities in non-residential buildings and structures”;
  • Section 3 “Residential units in commissioned residential and non-residential buildings”;
  • Section 4 “Distribution of commissioned residential buildings by wall materials and number of storeys”;
  • Section 5 “Information on buildings and structures under construction as of the end of the year.”

Sections 1, 2, 3, 4 of Form No. C-1 for the month in which permission to put the facilities into operation was issued, as well as the annual report, provides information on residential and non-residential buildings, residential premises, residential units in residential and non-residential buildings, according to the capacity of commissioned facilities in non-residential buildings and structures.

Section 5 is completed only in the report for 2018. It contains information on buildings and structures:

  • or which are under construction;
  • or their construction is temporarily suspended or mothballed (financing for which was not provided in the reporting year or funds were allocated only for mothballing).

Brief instructions for filling out form No. S-1, as well as monitoring the form’s indicators, are given in Appendix No. 8 to Rosstat Order No. 562 dated August 30, 2017. And detailed instructions are approved by Rosstat Order No. 5 dated January 12, 2018 and are posted on the Rosstat website in the appropriate

Since the report for January 2018, the instructions for filling out the statistical reporting form No. S-1 “Information on the commissioning of buildings and structures” have been updated. The previous instructions approved by Rosstat order No. 9 dated January 12, 2017 do not apply.

Who submits form No. S-1

Organizations of all types of economic activities engaged in the construction and commissioning of facilities that have been issued permission to commission capital construction projects must complete and submit form No. C-1 for January 2018 - including branches, representative offices and divisions of existing foreign organizations on the territory of Russia. Legal entities that do not carry out such activities are not required to submit Form No. C-1.

Changes to filling out the form

In the code part of the title page form for a territorially separate division of the organization, you must indicate an identification number - based on the Notification of assignment of an identification number posted on the Rosstat Internet portal at the address: http://statreg.gks.ru/.

When filling out column 4 of sections 1 and 2, the construction character code “3” (based on the entry in paragraph 1 of the permit to put the facility into operation) is entered in relation to the total area of ​​residential premises commissioned after reconstruction with a change in purpose, if:

    the project for the specified residential building provided for a built-in room for another purpose;

    when the building was put into operation, the area of ​​the built-in non-residential premises was not included in the total area of ​​the apartments and the enterprise located in it was issued a permit to put the facility into operation;

    There is a permit for the reconstruction of a built-in non-residential premises, an act of writing off a non-residential premises, a permit for putting the facility into operation after reconstruction.

In column 9 of section 1, it is necessary to indicate the total area of ​​the buildings reflected in column 7. Now the total area of ​​buildings is defined as the sum of the areas of all floors of the building (including technical, attic, basement and basement), measured within the internal surfaces of the external walls, as well as the areas of the balconies and loggias. The areas of premises should be determined by their dimensions, measured between the finished surfaces of walls and partitions at floor level.

Section 2 clarifies the procedure for displaying data for individual capacity codes.

How to submit Form C-1

Form No. C-1 must be submitted to the territorial office of Rosstat at the location of the organization. If it has separate divisions* in the same subject of the Russian Federation, the report should be submitted:

    at the location of the separate subdivision (per separate subdivision);

    at the location of the organization (without separate divisions).

__________________

* For the purposes of statistical accounting, a separate division of an organization is understood as any territorially separate division from it, at the location of which stationary workplaces are equipped - regardless of whether its creation is reflected in the constituent or other documents of the organization, and on the powers vested in the specified division. A workplace is considered stationary if it is created for a period of more than one month (Clause 2 of Article 11 of the Tax Code of the Russian Federation).

If the organization (its division) does not carry out activities at its location, the form is provided at the place of actual activity.

In 2017, who must submit Form No. 1 “Information on the distribution of the number of employees by wages” to Rosstat? Should all organizations or individual entrepreneurs take it? Does this form apply to small businesses? Let's figure it out.

New statistical report for employers

New report for employers - form No. 1 “Information on the distribution of the number of employees by salary levels.” It was approved by Rosstat Order No. 29 dated January 20, 2017. This report is intended for Rosstat bodies. You can download the new report form No. 1 here:

In 2017, the report is submitted to the statistical authorities at the location of the company. The report can be submitted on paper or electronically. If the company has separate divisions, then submit Form No. 1:

  • for each separate division included in the sample;
  • for the parent company without these separate divisions.
If the organization or its division does not operate at its location, then you can submit Form No. 1 at the place where they actually operate (clause 2 of the Instructions approved by Rosstat Order No. 29 of January 20, 2017).

Report submission deadline

You only need to report using Form No. 1 in 2017 once – for April 2017. The report must be submitted no later than May 19, 2017.

If you do not report in Form No. 1 or submit the report later than May 19, 2017, then Rosstat may impose penalties (Article 13.19 of the Code of Administrative Offenses of the Russian Federation). Companies - up to 70,000 rubles, and for repeated violations - up to 150,000 rubles. For the head of the company, the fine is less - up to 20,000 rubles, and for a repeated violation - up to 50,000 rubles.

Who exactly should report?

Let us say right away that individual entrepreneurs do not submit a report in Form No. 1. But which organizations (legal entities) must fill out and submit a new report to Rosstat? Let me explain.

The form is submitted by legal entities (except for small businesses) carrying out all types of economic activities to the territorial body of Rosstat in the constituent entity of the Russian Federation at the address established by it before May 19. The form must be submitted once every 2 years. That is, the next time you will need to fill out the report only in 2019.

It is especially worth noting that the report is submitted only by organizations chosen by Rosstat (clause 1 of the Instructions). Was the company included in the sample for 2017? You can learn about this from a special message from Rosstat. It must be handed over to the company by mail or electronically. This information can also be checked on the Rosstat website. Go to the page

Every accountant at least once in his professional activity has been faced with the need to fill out statistical reports, having found himself in the so-called “sample” of the statistics body. Many organizations are charged with a permanent obligation to provide various forms of statistical observation. In the article, 1C methodologists talk about the possibilities of automatically filling out statistical forms implemented in the 1C: Accounting 8 program (rev. 3.0).

A universal mechanism for setting up filling out statistics forms

Currently, there are about 200 types of statistical reporting forms, and each form contains on average 30 or more diverse indicators. Until now, automatic completion of statistical reporting has not been provided in 1C:Enterprise programs, although for most indicators the information is present in the accounting system. The difficulty lies in the significant difference between the presentation of accounting system data and the data required to fill out statistical forms.

Users of 1C:Accounting 8 (rev. 3.0) now have the ability to automatically fill out some of the most common forms of statistical reporting.

As of the date the issue was signed for printing, auto-filling of indicators was implemented in the following forms:

  • Form No. P-1 “Information on the production and shipment of goods and services,” approved. by order of Rosstat dated October 14, 2009 No. 226;
  • Appendix No. 3 to Form No. P-1 “Information on the volume of paid services to the population by type,” approved. by order of Rosstat dated July 27, 2012 No. 422 (submitted along with Form No. P-1);
  • Form No. P-3 “Information on the financial condition of the organization” (new form, approved by Rosstat order No. 291 dated July 23, 2013, introduced starting with the report for January 2014).

Why did the 1C:Accounting 8 solution turn out to be the most suitable for implementing this task? It’s just that a significant amount of economic statistical information is based on accounting data, but this data is summarized differently.

The indicators needed to fill out statistical forms are called “objects of observation.” In order for the user to “link” the information present in the accounting system to objects of observation, the program has developed a universal mechanism for setting up the completion of statistical reports.

A group of reports is intended for compiling statistical reporting in 1C: Accounting 8 Statistics. You can read about the concept of reporting groups in the reference book “Tools for automated reporting in 1C programs” in the “Reporting” section in the ITS IS.

Let's look at the example of filling out Form No. P-1 “Information on the production and shipment of goods and services”, how you can, using accounting data, set up and fill out statistical reporting indicators.

Filling out Form No. P-1

Form No. P-1 is compiled monthly by commercial and non-profit organizations engaged in production and services (except for small businesses, banks, insurance and other financial and credit organizations), the average number of employees of which for the previous year exceeds 15 people, including part-time and contract workers of a civil nature.

The form consists of five sections in which you need to indicate the following indicators:

  • general economic indicators reflecting the production and shipment of goods of own and non-own production, industrial and agricultural products, products of an innovative nature and related to nanotechnology, as well as the cost and balances of raw materials, materials and products (Section 1);
  • special detailing of revenue from the sale of goods, works, services of own production in the context of OKVED elements (Section 2);
  • wholesale and retail sale of goods, catering turnover and paid services to the population (Section 3);
  • transportation of goods and cargo turnover of road transport (Section 4);
  • production and shipment by type of product and service in the context of OKPD and OKEI elements (Section 5).

As you can see, there are many indicators, they are very diverse and disjointed. Let's see how they get into Form No. P-1 using the new auto-fill service.

Example 1

Filling out line 27 “Public catering turnover” of Section 3 “Wholesale and retail sale of goods, public catering turnover, paid services to the population (including VAT, excise taxes and similar mandatory payments).”

If we were to fill out this line manually, we would have to separate out the catering turnover for the corresponding period from all revenue. We account for catering revenue in a separate Nomenclature group, which is called Dining room. Then, having generated the balance sheet for account 90.01 “Revenue” and set selection by subaccount in the settings panel Nomenclature group with meaning Dining room, we get the numbers that we need to insert into line 27.

Let's try to automatically fill this line.

In Form No. P-1, click the button Filling and select the submenu Fill- a miracle does not happen, line 27 is empty, since you first had to configure the filling of this line. To do this, select the line with the cursor Public catering turnover, right-click and select Customize padding.

Enter into the directory Objects of observation new element - Catering. Adding a selection element by Nomenclature group revenue with value Dining room(see fig. Setting up the observation object “Public catering”). Now, after automatically filling out Form No. P-1, revenue from public catering services will fall into line 27.

Example 2

Filling out line 12 “Shipped goods of own production using nanotechnologies” of Section 1 “General economic indicators (excluding VAT, excise taxes and similar mandatory payments).”

To fill out this line you will need a complex breakdown of revenue:

  • firstly, it is necessary to determine which names of nomenclature items will meet the criteria of products, works, services related to nanotechnology;
  • secondly, it is necessary to separate products of own production from purchased goods.

As for products of own production, such selection can be organized using the correspondence of accounting accounts:

Debit 43 Credit 20

But there may be several names of nomenclature items related to nanotechnology, so it is advisable to place such nomenclature items in a separate group of the Nomenclature directory or keep them in a separate list.

Let's say that we currently produce only one type of product that can be classified as nanotechnology - LED lamps. It is quite possible that the list of such products will be constantly updated, and this must be remembered.

Using the mechanism for setting up filling out statistics forms, in Form No. P-1, click the button Filling and select the submenu Tune, find the line , open it.

To the reference book Objects of observation introduce a new element - Nanotechnology products and services.

We set a complex selection for our own products using nanotechnology (see Fig. Setting up the observation object “Nanotechnology products and services”):

  • the nomenclature item must correspond to the group from the list of values ​​LED lamp;
  • Item accounting accounts must correspond to the group from the list of values ​​- 43;20.02.

Press the button Filling, submenu Fill, and line 12 of Form No. P-1 will reflect revenue from the sale of LED lamps only.

Example 3

Filling out the group of lines 21 “Name” according to the elements of OKVED Section 2 “Shipped goods of own production, performed work and services using own resources for actual types of activities (excluding VAT, excise taxes and similar mandatory payments).”

Let's say an organization is engaged in logging and forestry, as well as breeding tree seedlings. In Form No. P-1, click the button Filling and select the submenu Tune, find the line Products and services according to individual OKVED, open it.

Using a button Add we set the selection for each code from the opening OKVED classifier.

Select “Logging” - OKVED 02.01.1 and set Settings.

The simplest option is when revenue from logging is accounted for in a separate item group. In this case, it is enough to indicate the name of the nomenclature group in the selection Logging.

However, a situation may well arise where revenue from harvesting different parts of trees is accounted for in different nomenclature groups. For example, in such as:

  • Preparation of branches;
  • Preparation of logs;
  • Preparation of stumps.

In this case, you can use contextual search and set the following condition: the revenue item group must contain the value in its name Blank(rice.).

Setting up an observation object using OKVED code

Using the same principle, you can set up revenue for forestry and nursery activities. Then, in Section 2 of Form No. P-1, sales proceeds will be distributed according to the specified OKVED codes (Fig. Automatic completion of Section 2 according to OKVED codes).

It should be kept in mind that once the setup is completed, it will be suitable for auto-filling in other forms of statistical reporting. For example, the completed setup of the observation object Catering, which we made for Form No. P-1, will allow you to automatically fill out line 27 “Public catering turnover” of Form No. P-1, as well as line 08 “Public catering turnover” of Form No. 1-accounting “Accounting for the volume of retail sales of alcoholic beverages” , approved by order of Rosstat dated December 5, 2012 No. 628.

New service for auto-filling statistical forms

You can configure statistics forms either directly when filling out a specific statistics form, or by using the service built into 1C:Accounting 8 (rev. 3.0) Accountant calendar.

To do this, you need to open the list of taxes and reports using the settings button calendar, select the required section forms Statistical reporting, press the button Write down and close to save settings calendar.

After that in Accountant calendar A separate task will appear: Configure filling out statistics forms(see fig. The task of setting up filling out statistics forms in the “Accountant’s Calendar”).

It will be possible to do Setting up filling out statistics forms both for a separately selected form, and for all available forms at once (Fig.).

Setting up filling out statistics forms

The described mechanism for setting up filling out statistical observation forms provides the user of 1C: Accounting 8 (rev. 3.0) with a universal tool that will allow organizing statistical accounting at an enterprise, taking into account its specifics. However, you need to understand that a responsible and thoughtful approach should be applied to the settings of observation objects, then in the future you will not have to return to them, and statistical reporting will be filled out easily.

With the release of the December releases of “1C: Accounting 8” (rev. 3.0), auto-completion will be supported in the following statistical forms:

  • Forms No. P-2 “Information on investments in non-financial assets and funds for shared construction” (approved by orders of Rosstat dated September 12, 2012 No. 492, dated July 18, 2013 No. 288);
  • Forms No. P-2 (short) “Information on investments in fixed capital” (approved by orders of Rosstat dated 03.08.2011 No. 343, dated 18.07.2013 No. 288);
  • Form No. P-5(m) “Basic information about the activities of the organization” (approved by orders of Rosstat

Form C-1 Information on the commissioning of buildings and structures is submitted to the territorial body of Rosstat by all legal entities (except for small enterprises, including microenterprises). The statistical report must be submitted monthly.

Information is provided by respondents (developer organizations) of all types of economic activity, regardless of the form of ownership and organizational and legal form of business entities carrying out construction and commissioning of facilities.

A legal entity fills out this form and submits it to the territorial body of Rosstat at its location.

If a legal entity has separate divisions, this form is filled out both for each separate division and for a legal entity without these separate divisions.

The completed forms are submitted by the legal entity to the territorial bodies of Rosstat at the location of the corresponding separate division (for a separate division) and at the location of the legal entity (without separate divisions). In the event that a legal entity (its separate division) does not carry out activities at its location, the form is submitted at the place where they actually carry out activities.


The head of a legal entity appoints officials authorized to provide statistical information on behalf of the legal entity (including in separate divisions).

The address part indicates the full name of the reporting organization in accordance with the constituent documents registered in the prescribed manner, and then in brackets - the short name. The form containing information on a separate division of a legal entity indicates the name of the separate division and the legal entity to which it belongs.

The line "Postal address" indicates the name of the subject of the Russian Federation, legal address with postal code; if the actual address does not coincide with the legal address, then the actual postal address is also indicated. For separate divisions that do not have a legal address, a postal address with a postal code is indicated.

A legal entity enters the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) in the code part of the form on the basis of the Notification of assignment of the OKPO code sent (issued) to organizations by the territorial bodies of Rosstat.
For territorially separate divisions of a legal entity, an identification number is indicated, which is established by the territorial body of Rosstat at the location of the territorially separate division.


Respondents (developer organizations) carrying out the construction and commissioning of buildings and structures on the territory of two or more constituent entities of the Russian Federation, also highlight data on the territory of each of these constituent entities of the Russian Federation on separate forms of Form N C-1.

For linear construction (oil pipelines, communication lines, railways and roads, etc.), located in several territories (republics, territories, regions, etc.), the commissioning of facilities for each of them is determined based on the commissioning volumes related to to individual sections and objects of this construction site located in the relevant territory.

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