Form pm bargaining what account to write. By filling out the federal statistical observation form. The structure of the report and the procedure for filling it out

On a quarterly basis, small business companies must report to Rosstat on the turnover of their trade. They must do this with the help of specials. document - forms 3-TORG (PM). Read more about how it is filled in in this article.

Serve this form to Rosstat all firms should:

Implementing retail sale products;
The number of personnel in which ranges from sixteen to one hundred people;
Providing catering services.

Deadline for delivery

Form 3-TORG (PM) must be submitted to the territorial offices of Rosstat by the fifteenth day of the month that follows the quarter of the report. However, if the deadline for submitting the report (the fifteenth day) fell on a weekend, the report can be submitted on the next next working day.

Thus, the 3-TORG (PM) form in 2017 must be submitted within the following deadlines:

For the 1st quarter - until the seventeenth of April;
For the 2nd quarter - until the seventeenth of July;
For the 3rd quarter - until the sixteenth of November.

Structure of the report

The report to Rosstat in the form 3-TORG (PM) has the following structure:

Title page;
1st section - information on trade turnover;
2nd section - classification retail and stocks of products by type;
3rd section - petrol station statistics.

Features of filling out the report

Consider the main features of the 3-TORG (PM) form, depending on who is retailing the product:

How to fill out a report

Consider the procedure for filling out 3-TORG (PM) 2017:

The title page reflects the name of the reporting company, its postal address, as well as the OKPO code.

The first section is intended to reflect the summary data on retail trade turnover for the reporting period, as well as for the previous reporting period. This allows you to visually compare the indicators. Its filling line by line is carried out in the following order:

1 - sales turnover of products that generate cash income from the sale of these products for personal consumption or households. purposes;
2 - the sale of food, drinks and tobacco;
3 - sales turnover via the Internet;
4 - sales turnover by mail;
5 - the size of stocks of products at the end of the reporting period.

The second section of 3-TORG (PM) 2017 is intended to decipher the information that is indicated in the first line of the first section. In lines 6 through 82, it is required to classify goods into groups in value terms.

The third section provides information on the number of available filling stations. It is filled in line by line as follows:

83 - the number of gas stations, excluding mobile gas stations;
84 - the number of MTZS;
85 is the number of CNG filling stations.

Federal statistical observation N PM-bargaining "Information on the turnover of the wholesale trade of a small enterprise" is provided by legal entities ( commercial organizations), which are subjects of small business (except for micro-enterprises) engaged in wholesale trade.

For small businesses applying the simplified taxation system, the current procedure for the provision of statistical reporting is preserved (clause 4 of article 346.11 Tax Code Russian Federation). These enterprises provide Form N PM-bargaining on a general basis.

2. Information is provided as a whole for the legal entity, that is, for all branches and structural units of this legal entity, regardless of their location.

3. The legal entity fills out this form and submits it to territorial body Rosstat at the place of its location. In the event that a legal entity does not carry out activities at the place of its location, the form is provided at the place of actual implementation of activities.

The head of the legal entity appoints officials authorized to provide statistical information on behalf of a legal entity.

4. Temporarily not working organizations, on which activities were carried out during part of the reporting period, provide a form on a general basis indicating from what time they have not been working.

Bankrupt organizations, where bankruptcy proceedings were introduced, are not exempt from providing information in the form of Federal statistical observation N PM-bargaining. Only after the decision has been made arbitration court on the completion of the organization of bankruptcy proceedings and the entry into the unified state register of legal entities of an entry on its liquidation (clause 3 of article 149 Federal law dated 26.10.2002 N 127-FZ "On insolvency (bankruptcy)") the debtor organization is considered liquidated and is exempted from providing information.

5. Subsidiaries and dependent business entities provide the form of federal statistical observation N PM-bargaining on a general basis in accordance with paragraph 3 of these Instructions. The main economical society or a partnership with subsidiaries or dependent companies, does not include information on subsidiaries and dependent companies in the federal statistical observation form.

6. Organizations that carry out trust management of an enterprise as a whole property complex draw up and submit reports on the activities of the enterprise that is in their trust management.

7. In the case of carrying out activities on the basis of a simple partnership agreement (agreement on joint activities) the value of the goods sold by the partners as a result of their joint activities, when each of the partners completes the N PM-bargaining form, is distributed among the partners in proportion to the value of their contributions to the common cause, unless otherwise provided by the simple partnership agreement or other agreement of the partners. If the value of these goods cannot be distributed among the comrades, then information on them shows on separate form Federal statistical observation is a comrade who is entrusted with keeping records of common property.

Commission agents (attorneys, agents) who carry out activities in wholesale trade in the interests of another person (principal, principal, principal) under commission agreements (commissions) or agency agreements, reflect on the line only the amount of the received remuneration. The cost of goods sold on the basis of commission agreements, orders or agency agreements is reflected by the principal (principals, principals).<*>

Transportation and distribution of gas through distribution networks of gas supply among end consumers (population, enterprises, etc.), as well as distribution (supply) of electric and heat energy on line 01 are not shown, since their sale to the end consumer (i.e. organizations who use them in the manufacture of products or for household purposes) is not a wholesale.

The PM Torg form is, in essence, a document that provides information on what is the trade turnover of a small business. Such paper should be submitted to Rosstat at the place of registration of the enterprise.

The main list of those who are obliged to provide such a document to the authorities includes all representatives of small businesses who are engaged in retail trade. Before preparing a report, it is worth clarifying full list enterprises, which are installed in the territorial region of Rosstat.

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Since this report must be drawn up and submitted to Rosstat on a monthly basis, many entrepreneurs should study the features of the form and the rules for filling it out. After all, failure to meet the deadline for the submission of such documents can result in fines from the relevant authorities.

Design instructions

The PM-bargaining form is intended for reporting of legal entities that relate to the field of small business. Moreover, they must be engaged in retail trade. This may include not only food, clothing, but also trade in auto and motor vehicles. However, it should be borne in mind that those who are engaged in repairs cannot be ranked here. Vehicle and household appliances.

IN given view forms should include information about the legal entity. After filling, the paper is handed over to Rosstat.

The data should be entered into the form, according to the following structure:

The name of the company. It is filled in full form... The official abbreviated name can be written in brackets.
The place of legal registration of the enterprise should be indicated, and if it does not coincide with the actual location, then the second address must also be indicated.
In line 01, data on retail trade turnover is placed.
The second column should reflect information about what is the turnover of food products. This includes drinks and tobacco.
In the line with digital designation 04, information is entered on the turnover of goods that were sold using the electronic commerce system.
In the next line, the amounts for which were sold by mail are entered.
Well, in the sixth line, the wholesale trade turnover is entered, which were previously purchased for the purpose of resale as legal entities, and to subjects represented by an individual entrepreneur.
Line 07 is used to enter the residual quantity of goods to be resold.
And in the next column, the number of balances of goods that will be revalued at the average cost for sale to the population is put down.
09 is a line for entering the average number of employees in the company for the last year. This data includes the number of employees external part-timers, as well as those persons who performed work under construction contracts. It should be filled in once a year, forming a report for February.

Who submits statistics

To local statistical offices quarterly form PM Bargaining must be surrendered based on the results of the quarter. The deadline is quite long and reaches the end of the month that follows the reporting quarter. Moreover, the obligation to submit such a report is assumed for enterprises that have the status of small enterprises or are in the sample of Rosstat.

The class of small enterprises can include firms, the number of which is more than 100 people, but not less than 15. Or their annual revenue should be between 120 million rubles - 800 million rubles. A firm ceases to be a small business entity when its indicators are at the level described above for three years in a row.

Rosstat takes data on small businesses as part of quarterly observations by forming representative samples of enterprises. Lists of those firms who submit reports are usually posted on the department's website.

The main content of the order

The FSGS order indicates general information on filling out the PM-bargaining form and where it must be provided after filling out. It is indicated that those business entities that conduct wholesale trade in 2019 must submit such a form.

Small businesses that operate on a “simplified” system can provide statistical reporting according to the current procedure. But the information is transmitted by a legal entity, which means that all branches and individual divisions of this legal entity should be indicated at any location.

A legal entity enters information into the PM Torg form and provides it to Rosstat at its location. If the legal entity does not conduct any activity at its location, then the form is sent to the place in which the activity is actually carried out.

At the same time, the head of the company can appoint responsible persons who can generate statistical reports and provide them by power of attorney. If the company is a subsidiary or dependent business association, then they provide the PM with bargaining on a general basis. And if the main company, which also has subsidiaries, generates such a report, it does not enter information about the separate branches into it.

But in the case of trust management of an enterprise, reports on it are drawn up and submitted by the managing organizations themselves. The form indicates the name of the organization, exactly with the constituent documents, as well as the postal address - physical and legal. Two addresses are indicated when they do not match, and the updated version of the location must be indicated when filling out.

In the code part, the OKPO code is inserted, which is taken from the classifier, and then the turnover values that are present at a particular company for the reporting period are entered. If the activity consists in the transportation of gas or electricity to the population, as well as retail trade, such activity does not fit into the form.

The main sign of what's underway wholesale small business, there may be an invoice that is provided when the goods are shipped. In addition to everything, the report indicates not only the turnover indicated by the sales price, but also the number of employees on the payroll, except for those who were hired part-time from other companies or under a contract.

The procedure for filling out the PM Torg form

Those who have recently started to lead entrepreneurial activity, there is a problem with how to fill out the document. First, a line with the name of the organization that generates the report is filled in. Moreover, the name is indicated first in full as it is written in constituent documents, and only then the abbreviated name is entered in brackets. Next, you should indicate not only the name of the subject of the Russian Federation, that is, the city, town, village, but also the legal address with a mandatory postal code.

OKPO is entered in the line for the code, which should be taken from the state statistics bodies themselves. Typically, this number is issued at the time of registration. Further, information is put on all divisions, branches, and not only on the main place. Only branches from other subjects of the country, that is, other republics, territories or regional territories, are not included here.

Those divisions located on the territory of other constituent entities of the Russian Federation are required to provide location data. And if the department itself cannot fill out the form, then it requests data from the parent organization, which then sends the generated report to the branch of another entity.

Legal entities submit reports at the place of state registration, but if the company does not operate at the place of registration, then the form is submitted at the place of actual activity.

The lines indicate the retail trade turnover, with a breakdown into categories of goods that were sold to the public not only with the help of personal sale, but also via the Internet, mail and other channels.

At the same time, the form does not include goods that turned out to be overdue, and also goods in the form of tickets, coupons and payment for communication services are not taken into account, including data on wholesales are not entered. For enterprises Catering there is a separate line, where not only the volume of the sold cookery is entered, but also its selling price.

Also, the form indicates the number of balances of goods and stocks that are planned to be sold to the population, their sales value is also indicated. To complete Section 2, you must be a retail business. At the same time, in the case of the sale of alcohol, information on the amount products sold expressed in decalitres, and the stocks of drinks are formed based on all storage locations.

When filling out this form, instructions will be useful to avoid mistakes. The first line shows the retail turnover, which shows the revenue received from the sale of personal goods or household goods to the population.

Moreover, goods sold under contracts of commission, full value, on credit and by mail, as well as through vending machines and at a discount are indicated here. That is, this line in one way or another indicates any product that was sold by the organization.

In line two, information on the level of trade turnover is highlighted. food products, in including drinks and products containing tobacco.

Line 03 indicates information about the turnover of the wholesale nature of the organization, which indicates the proceeds received from the resale of goods to entrepreneurs and legal entities. Moreover, the sale of gas and electricity, lottery tickets and payment cards for communication services does not appear here.

Further, the line indicates the remains of goods that are planned to be sold according to the wholesale scheme, and in line 05 - the stocks that are planned to be sold to the population at retail. Moreover, the sale price is also indicated, which is formed on the basis of the average selling price of such a product, trade margin, VAT and other additives.

Line 06 indicates the average number of employees for the last year, it is filled out in the report provided in March for the entire last year. This does not include out-of-staff employees, as well as those who were contracted or worked part-time.

The average number for the year can be calculated by collecting the average number of workers for each of the months of the year and dividing them by 12. Freelance and contract workers are entered separately, as well as their average monthly and annual number in the enterprise.

A report in the form of PM-bargaining is provided to the statistics authorities. Based on this, statistics are formed on the number of the employed population, sales volumes and prices for goods and services. Moreover, in case of failure to provide, the organization may face a fine for violations of the reporting procedure.

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All small businesses, except micro businesses, are required to report on key performance indicators.

However, small businesses are required to submit any statistical reports only if they are included in the sample. If the organization has not received a request from the statistics authorities, it is not necessary to submit the PM form.

When to take

The form is submitted once a quarter.

For the first quarter, you need to submit the PM form before April 29, for the first half of the year - before July 29, for 9 months - before October 29, for a year - before January 29.

Download the new PM form for free

Instructions for filling out the PM statistics form

Title page

The title page of the form includes standard data: name, address, organization codes. In this case, you should indicate the full name of the company according to the registration documents, and write in brackets short name... IN address bar you need to reflect the full legal address and the actual address (if it differs from the legal address).

In columns 2 and 3 title page it is necessary to mark the codes OKPO and OKVED, respectively. Column 4 should be left blank.

All indicators in sections 1 and 2 are entered on an accrual basis.

First section

If the company applies the simplified tax system, you need to make a mark in section 1.

Second section

The second section is filled in based on the number of employees and their salaries.

For each indicator, you need to make a mark, for this you should circle the corresponding word - "is" or "not".

The table includes indicators for the average number, payroll and social benefits. Line 03 shall reflect the average number of employees. Line 03 is the sum of lines 04, 05, and 06.

Fund accrued wages(FZP) by categories of workers is reflected in lines 07-11.

3-TORG (PM) is a form of federal statistical observation, in which information on the retail trade turnover of an enterprise is indicated (Appendix N 7 to the Order of Rosstat dated 04.08.2016 N 388). It is quarterly, filled in on an accrual basis and must be submitted by some organizations to the Rosstat authority no later than the 15th day of the month following the reporting period.

That is, 3 TORG PM in 2017 must be passed:

for January-March - no later than April 17, 2017;
for January-June - no later than July 17, 2017;
for January-September - no later than 16.10.2017.

3-TORG (PM): who hands over

Form 3 TORG PM must be submitted by legal entities - small businesses (except microenterprises), the main activity of which is retail trade, and included in the sample (clause 1 of the Instructions for filling out the form, approved by Order of Rosstat dated 04.08.2016 N 388 (hereinafter - Instructions), section 2.2 of the Appendix to the Order of Rosstat dated June 24, 2016 N 301). Many territorial branches of Rosstat posted lists of small businesses that fell under the sample survey on their Internet sites. This was done by Mosgorstat, Novosibirskstat, Irkutskstat. By the way, the sample included not so many lucky ones. For example, there were about 230 such companies in Moscow.

You need to submit Form 3 TORG PM 2017 to the state statistics body at the location of the enterprise. And if the company operates in another place, then - at the place where it actually conducts its activities (clause 2 of the Instructions).

3 TORG PM: instructions for filling out

How to fill in 3 TORG PM? Let's start with the title page. It is filled by general rules... Here it is necessary to indicate (paragraph 5 of the Instructions):

full name of the organization and short name in brackets next to it;
the address. If the legal address does not coincide with the actual one, then the actual one is indicated;
OKPO code.

Section 1 shows a summary of retail turnover for the reporting period as well as for the same period in the previous year, which provides a visual comparison of indicators. Retail trade turnover is defined as the proceeds from the sale of goods to the population for personal consumption, regardless of the method of payment. At the same time, the total cost of goods is included in the turnover, even if they were sold at a discount, on credit, at preferential prices (as in the case of the sale of drugs by pharmacies to certain categories of the population). The cost of goods is taken into account in sales prices, which include trade margin and mandatory payments such as VAT.

The cost of goods sold to legal entities and individual entrepreneurs, as well as the turnover of the catering sector in the retail trade are not taken into account (clause 6 of the Guidelines).

Separately, section 1 reflects information about the cost of goods sold through online stores, as well as those sold by mail - according to catalogs, samples, etc. (p. 7.8 of the Instructions).

Also, in section 1, information on the stocks of goods already purchased and intended for sale to the population should be indicated. At the same time, in accordance with the procedure for filling in 3 TORG PM, the estimate of the cost of inventories should be made based on the average selling prices for similar goods in the reporting period and the corresponding period of the previous year (