Statistics form pm bargaining monthly. The procedure for filling out and submitting form N PM-bargaining. What applies to wholesale
This form effective from January-March 2018 report
Appendix N 4
(as amended by the Order of Rosstat dated 04.10.2017 N 657)
| FEDERAL STATISTICAL OBSERVATION |
| CONFIDENTIALITY IS GUARANTEED BY THE RECIPIENT OF THE INFORMATION |
| Violation of the procedure for submission of statistical information, as well as submission of inaccurate statistical information entails liability established by Article 13.19 of the Code Russian Federation on administrative offenses of 30.12.2001 N 195-FZ, as well as Article 3 of the Law of the Russian Federation of 13.05.92 N 2761-1 "On liability for violation of the procedure for submitting state statistical reporting" |
| POSSIBLE ELECTRONIC PROVISION |
| DATA ON RETAIL TRADE TURNOVER OF A SMALL ENTERPRISE |
| for January - ______________ 20__ |
| (cumulative) |
1. Retail turnover
(with one decimal place)
2. Retail sales and stocks of goods by type
OKEI code: thousand rubles - 384
| Name of commodity groups | N lines | OKPD2 code | Sold to the population | Stocks | ||
| during the reporting period | for the corresponding period of the previous year | at the end of the reporting period | at the end of the corresponding period of the previous year | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| Meat and meat products | 06 | 47.22 | ||||
| of them: | ||||||
| animal meat | 07 | 47.22.10.001.AG | ||||
| poultry meat | 08 | 47.22.10.002.AG | ||||
| meat and poultry products | 09 | 47.22.20.000 | ||||
| canned meat and poultry meat | 10 | 47.22.30.000 | ||||
| Fish, crustaceans and molluscs | 11 | 47.23 | ||||
| of them: | ||||||
Instructions for filling out the regional observation form No. 3 "Information on the turnover retail»
1. Regional observation form No. 3 "Information on retail trade turnover" is submitted by legal entities ( commercial organizations, organizations consumer cooperation), which are small businesses (including micro-enterprises), and individual entrepreneurs whose main activity is retail trade (including trade in motor vehicles, motorcycles, their assemblies and accessories, motor fuel, except for the repair of vehicles, motorcycles, household goods and personal items). use).
The form includes information as a whole on the legal entity (individual entrepreneur).
The completed form is submitted by a legal entity (individual entrepreneur) to the State Treasury of the Samara Region "Information and Consulting Agency of the Samara Region" at the address set by it (the addresses are indicated on the website / ).
3-TORG (PM): Instructions for filling (sample)
In the event that a legal entity (individual entrepreneur) does not carry out activities at the place of its location, the form is submitted at the place of its actual implementation of activities.
Retail trade turnover represents the proceeds from the sale of goods to the population for personal consumption or use in household for cash or settlement using credit cards, bank checks, through transfers from depositors' accounts, on behalf of individuals without opening an account, by means of payment cards, which is also counted as a cash sale.
the cost of goods sold under commission agreements (orders or agency agreements) at the time of sale in the amount of the full value of the goods, including remuneration;
the cost of goods sent to buyers by mail with payment by cashless payments(at the time of delivery of the parcel to the post office);
the total cost of goods sold on credit (at the time the goods are delivered to buyers);
the cost of durable goods sold according to samples (as of the date of invoicing or delivery to the buyer, regardless of the time of the actual payment for the goods by the buyer);
the cost of goods sold through teleshops and computer networks (electronic commerce, including the Internet), as of the date of invoicing or delivery to the buyer, regardless of the time of the actual payment for the goods by the buyer;
cost of sold by subscription printed publications(at the time of invoicing, excluding shipping costs);
Organizations (commission agents, attorneys, agents) carrying out activities in the interests of another person under commission agreements, instructions or agency agreements, the cost of goods sold to the public, fill out the report in full. Committees, trustees, principals who are the owners of these goods, do not provide a report.
Form No. 3 is filled out for each geographically separate subdivision in the context of municipalities (urban districts, municipal districts, urban or rural settlements) Samara region.
Column 1 lists the names of municipalities (urban districts, municipal districts, rural or urban settlements) where the organization (individual entrepreneur) sells goods to the population; columns 2, 3 and 4 show the cost of goods sold to the population for each municipality(urban district, municipal district, rural or urban settlements).
Column 3 highlights retail turnover data food including drinks, and tobacco products.
Column 4 highlights the retail turnover of alcoholic beverages and beer.
For each municipal district, a total is summed up, which is equal to the sum of the turnover for the settlements indicated in the form and included in a particular municipal district.
The end of the table also summarizes columns 2-4, which is equal to the sum of the turnover for the urban and municipal districts specified in the form.
2. The head of the legal entity (individual entrepreneur) appoints officials authorized to provide statistical information on his behalf.
Information is submitted on time and to the addresses indicated on the form.
The address part of the form indicates the full name of the reporting organization in accordance with constituent documents, registered in the prescribed manner, and then in brackets - a short name.
The reporting organization (individual entrepreneur) indicates in the code part of the form the code for All-Russian classifier enterprises and organizations (OKPO).
The line "Postal address" indicates the name of the subject of the Russian Federation, legal address with a postal code. If the actual address does not coincide with the legal one, then the postal address at which the legal entity (individual entrepreneur) is actually located is also indicated.
The report in form No. 3 is signed by the official responsible for providing information and the head of the organization.
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Resolution of the National Statistical Committee of the Republic of Belarus. On the approval of the form of state statistical reporting 1-bargaining (lm)
On the basis of the Regulations on the National Statistical Committee of the Republic of Belarus, approved by the Decree of the President of the Republic of Belarus dated August 26, 2008 N 445 "On some issues of state statistics bodies", the National Statistical Committee of the Republic of Belarus DECIDES:
1. To approve the attached form of the state statistical reporting 1-bargaining (rm) "Report on the availability of retail (trade) network objects and objects Catering"annual periodicity and put it into effect starting from the report as of January 1, 2010.
2. To approve the attached Instructions on filling out the form of state statistical reporting 1-bargaining (rm) "Report on the availability of retail (trade) network and public catering facilities" and put them into effect starting from the report as of January 1, 2010.
3. To distribute the state statistical reporting form specified in clause 1 of this resolution to legal entities - microorganizations, individual entrepreneurs engaged in retail trade, public catering in accordance with clause 1 of the Instructions for filling out the state statistical reporting form 1-bargaining (rm) "Report on availability retail (trade) network and catering facilities "approved by this resolution.
This regulation comes into force fifteen working days after it is signed.
Chairman V. I. Zinovsky
APPROVED Resolution of the National Statistical Committee of the Republic of Belarus 13.10.2009 N 216 ——————————————————————- ¦ STATE STATISTICAL REPORTING ¦ ¦ ———————— —————————————————— ———————————————————————- ¦ PRIVACY IS GUARANTEED BY THE RECIPIENT OF THE INFORMATION ¦ ¦—— ———————————————————————— —————————————————————————- data of state statistical ¦ ¦ reporting, untimely submission or non-submission of such ¦ ¦ reporting entails the application of measures of administrative or criminal ¦ ¦ liability in the manner established by the legislation ¦ ¦ of the Republic of Belarus ¦ ¦ ——————————————— —————————— ————————————————— ¦ REPORT ¦ ¦ on the availability of retail (trade) network facilities ¦ ¦ and catering facilities ¦ ¦ as of January 1, 20__ ¦ ¦ ——————————————————————————————- + ——— ——————- ¦ Represent respondents ¦ Term ¦ ¦ Form 1-bargaining (lm) ¦ ¦ ¦ submission¦ ¦ ¦ + ———————————— + ————- + + ———— + ——- + ¦ Legal entities - microorganization and, ¦ January 4 ¦ ¦Code of the form ¦0609045¦ ¦Individual entrepreneurs, ¦ ¦ ¦ according to OKUD ¦ ¦ ¦ carrying out retail trade, ¦ ¦ ¦ ———— + ——— public catering in accordance with ¦ ¦ ¦with Instructions on filling in the present¦ ¦ —————- ¦ form: ¦ ¦ ¦ Annual ¦ ¦ to the statistics department in the district, ¦ ¦ ¦ ——————— ¦ in the city (district of the city of Minsk); ¦ ¦ ¦ your parent organization ¦ ¦ ¦ (a copy at its request) ¦ ¦ ¦ ———————————— + ———————————————————— —————————- ¦ Full name of the legal entity, surname, proper name and ¦ patronymic of an individual entrepreneur _______________________________ ¦ ¦ _________________________________________________________________________ ¦ ¦ Full name a separate subdivision m of a legal entity _____ ¦ ¦ _________________________________________________________________________ ¦ ¦ Mailing address (actual) ___________________________________________ ¦ ¦ _________________________________________________________________________ ¦ + ——————————— + ———————— + ————— ¦ Registration number respondent ——————— + ———————— + ¦ ¦ ¦ ¦ ——————————— + ————————- SECTION I AVAILABILITY OF RETAIL (COMMERCIAL) FACILITIES CHAINS ———————- + —— + —————————————— ¦ ¦ Operating retail (trade) facilities ¦ ¦ ¦ ¦ as of January 1, 20___ ¦ ¦ ¦ + ———————- + ———————- + ¦ ¦ ¦ of them located in ¦ Types of retail ¦Number ¦ total ¦ rural settlements ¦ ¦ (retail) objects ¦lines¦ ¦ locations ¦ ¦ ¦ + ———— + ———- + ———— + ———- + ¦ ¦ ¦ ¦ trading ¦ ¦ trading ¦ ¦ ¦ quantity, ¦ area, ¦ quantity, ¦ area, ¦ ¦ ¦ ¦ units ¦square¦ units ¦square¦ ¦ ¦ ¦ ¦ meters ¦ ¦ meters ¦ + ——————— + —— + ———— + ———- + ———— + ———- + ¦ A ¦ B ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ + ——————— + —— + ———— + ———- + ———— + ———- + ¦Shops (sum of lines¦ ¦ ¦ ¦ ¦ ¦ ¦ from 02 to 04) ¦ 01 ¦ ¦ ¦ ¦ ¦ ¦ ¦ + ———— + ———- + ———— + ———- + ¦ Including: ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ + ———— + ———- + ———— + ———- + ¦ food ¦ 02 ¦ ¦ ¦ ¦ ¦ ¦ ¦ + ———— + ———- + ———— + ———- + ¦ non-food 03 ¦ ¦ ¦ ¦ ¦ ¦ ¦ + ———— + ———- + ———— + ———- + ¦ mixed ¦ 04 ¦ ¦ ¦ ¦ ¦ ¦ ¦ + ———— + ———- + ———— + ——— - + ¦Pharmacies ¦ 05 ¦ ¦ ¦ ¦ ¦ ¦ ¦ + ———— + ———- + ———— + ———- + ¦Tents, kiosks ¦ 06 ¦ ¦ x ¦ ¦ x ¦ ¦ ¦ + ———— + ———- + ———— + ———- + ¦Total retail ¦ ¦ ¦ ¦ ¦ ¦ ¦ (retail) objects ¦ ¦ ¦ ¦ ¦ ¦ ¦ (sum of lines 01, 05 and¦ ¦ ¦ ¦ ¦ ¦ ¦06) ¦ 07 ¦ ¦ ¦ ¦ ¦ ¦ ¦ + ———— + ———- + ———— + ———- + ¦ In addition: ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ + ———— + ———- + ———— + ———- + ¦ petrol stations ¦ ¦ ¦ ¦ ¦ ¦ ¦ stations ¦ 08 ¦ ¦ x ¦ ¦ x ¦ ¦ ¦ + ———— + ——— - + ———— + ———- + ¦ online shopping ¦ 09 ¦ ¦ x ¦ x ¦ x ¦ ¦ ——————— + —— + ———— + ———- + —— —— + ———— SECTION II PUBLIC CABINET AVAILABILITY (units) ————————————— + —— + ——————— ¦ ¦ ¦ As of January 1, 20__ ¦ ¦ ¦ + ————- + ———- + ¦ ¦Number ¦ number ¦ ¦ ¦ Types of catering facilities ¦lines¦ operating ¦ number ¦ ¦ ¦ ¦ landing ¦ public places ¦ ¦ ¦ ¦ food ¦ ¦ + —————————————— + —— + ————- + ———- + ¦ A ¦ B ¦ 1 ¦ 2 ¦ + —————— ———————— + —— + ————- + ———- + ¦Total (sum of lines 11 to 19) ¦ 10 ¦ ¦ ¦ ¦ ¦ + ————- + ——— - + ¦ Including: ¦ ¦ ¦ ¦ ¦ ¦ + ——— —- + ———- + ¦ restaurants ¦ 11 ¦ ¦ ¦ ¦ ¦ + ————- + ———- + ¦ cafe ¦ 12 ¦ ¦ ¦ ¦ ¦ + ————- + ———- + ¦ canteens ¦ 13 ¦ ¦ ¦ ¦ ¦ + ————- + ———- + ¦ bars ¦ 14 ¦ ¦ ¦ ¦ ¦ + ————- + ———- + ¦ snack bars ¦ 15 ¦ ¦ ¦ ¦ ¦ + ————- + ———- + ¦ fast food restaurants ¦ 16 ¦ ¦ ¦ ¦ ¦ + ————- + ———- + ¦ mini-cafes ¦ 17 ¦ ¦ ¦ ¦ ¦ + —— ——- + ———- + ¦ cafeterias ¦ 18 ¦ ¦ ¦ ¦ ¦ + ————- + ———- + ¦ other facilities ¦ 19 ¦ ¦ ¦ ¦ ¦ + ————- + ——— - + ¦Of the total (from line 10) - ¦ ¦ ¦ ¦ ¦objects: ¦ ¦ ¦ ¦ ¦ ¦ + ————- + ———- + ¦ having seats ¦ 20 ¦ ¦ x ¦ ¦ ¦ + ————- + ———- + ¦ located in rural areas ¦ 21 ¦ ¦ ¦ ¦ points ¦ ¦ ¦ ¦ ¦ ¦ + ————- + ———- + ¦ located in public places ¦ 22 ¦ ¦ ¦ ¦ —————————————— + —— + ————- + ———— Note. Report data is filled in whole numbers. The head of a legal entity, a separate subdivision, an individual entrepreneur ___________ _____________________ (underline the necessary) (signature) (initials, surname) The person responsible for compiling state statistical reports _____________ ___________ _____________________ (position) (signature) (initials, surname) ____________________________ "____" _____________________ 20___ (contact phone number) (date of compilation of state statistical reports) APPROVED Resolution of the National Statistical Committee of the Republic of Belarus 13.10.2009 N 216
CHAPTER 1 GENERAL PROVISIONS
PM-bargaining - instructions for filling
State statistical reporting in the form 1-bargaining (rm) "Report on the availability of retail (trade) network and public catering facilities" (hereinafter referred to as the report) is submitted by legal entities - microorganizations engaged in retail trade, public catering through retail stores (pavilions with trading floor), tents, kiosks, pharmacies, gas stations, online stores, catering facilities; individual entrepreneurs engaged in retail trade, catering through retail stores (pavilions with a sales area), pharmacies, gas stations, online stores, public catering facilities (hereinafter referred to as respondents).
Respondents (except for individual entrepreneurs) with retail stores (pavilions with a sales area), tents, kiosks, pharmacies, gas stations, catering facilities located in small and medium-sized urban settlements (according to the list according to the Decree of the President of the Republic of Belarus dated June 7, 2007 N 265 "On the State Comprehensive Program for the Development of Regions, Small and Medium Urban Settlements for 2007 - 2010" (National Register of Legal Acts of the Republic of Belarus, 2007, N 144, 1/8650), submit a report on a separate form with a note "small towns" for each small and medium-sized urban settlement.
2. Legal entities submit a report to the state statistics body at their location.
Legal entities, in the structure of which there are subdivisions located in another territory, draw up reports on each of them and submit them to the state statistics body at the location of these structural subdivisions.
An individual entrepreneur submits a report to the state statistics body at the location of a retail store (pavilion with a trading floor), a pharmacy, gas station, a public catering facility.
3. When compiling the report, technical passports of buildings and other primary accounting documents are used.
4. Data in the report are reflected as of January 1 of the year following the reporting year, in whole numbers.
5. For the purposes of this state statistical observation, the terms are used in the meanings determined State standard Of the Republic of Belarus STB 1393-2003 "Trade. Terms and Definitions", approved by the resolution of the Committee for Standardization, Metrology and Certification under the Council of Ministers of the Republic of Belarus dated April 28, 2003 N 22, State Standard of the Republic of Belarus STB 1209-2005 "Public catering. Terms and definitions "approved by the resolution of the Committee for Standardization, Metrology and Certification under the Council of Ministers of the Republic of Belarus of July 19, 2005 N 33.
6. The report reflects data on the availability of operating retail (trade) network facilities located outside the markets and shopping centers... The exceptions are shops, pavilions with a trading floor, pharmacies located on the territory of markets, shopping centers.
Data on the availability of catering facilities are reflected in the report regardless of their location.
CHAPTER 2 PROCEDURE FOR COMPLETING SECTION I "AVAILABILITY OF RETAIL (COMMERCIAL) CHAIN OBJECTS"
7. Section I in columns 1 and 3 shall reflect the number of retail trade facilities operating as of the reporting date.
Existing retail (trade) facilities should be considered objects that actually carry out trade as of the reporting date, as well as objects that are temporarily not working (less than 6 months) due to repairs, inventory, sanitizing and for other reasons.
8. On line 01, columns 1 and 3 shall reflect data on the total number of stores (including spectacle optics stores), pavilions with a sales area.
A store that occupies several separate premises in the same building managed by the same administration is reported as a single store.
If a store occupies several separate premises in different buildings, then each premises is counted as an independent object, even if the store, located in several premises, is managed by one administration.
9. Along lines 2 - 4, columns 2 and 4 shall reflect data on the retail area of stores (for spectacle optics stores - data on the area of the sales area).
IN retail space the commission store also includes the area for the committees awaiting admission (the client's room), and the area of the separate room for the acceptance of things for the commission.
CHAPTER 3 PROCEDURE FOR COMPLETING SECTION II "AVAILABILITY OF A PUBLIC CABINET"
10. In section II, column 1 shall reflect the number of public catering facilities operating at the reporting date, including the seasonal network operating at the reporting date.
A network is considered seasonal if it is open for a certain season of the year.
Operating catering facilities are understood as facilities that actually trade as of the reporting date, as well as facilities temporarily (less than 6 months) not working due to repairs, inventory, sanitation and other reasons.
11. On line 10 in column 1 it is reflected total amount catering facilities.
The number of catering facilities does not include temporarily adapted premises for schoolchildren's meals, indoor bars and buffets (entrance is provided from the restaurant hall, cafe), cooking shops, procurement catering facilities, tents, kiosks.
Line 22 reflects data on public catering facilities. Public catering facilities include:
catering facilities at retail, cultural organizations (theaters, cinemas, clubs, etc.), sports facilities, public service organizations, hotels, campgrounds, motels, at railway stations (including restaurant cars, coupe-buffets), at river stations , bus stations, air terminals, airports, marinas;
public catering facilities that are not associated with serving a specific contingent of the population.
Column 2 reflects the actual number of seats and places for eating while standing, that is, the number of visitors that the catering facility is designed to serve simultaneously.
The number of places for eating while standing is determined at the rate of 0.6 running meters of the length of the table or bar counter per visitor.
Column 2 does not reflect data on seats in open areas (summer cafes, mini-cafes, and the like).
Note. The terminology given in these Guidelines is used only to complete the report.
PM-bargaining form. Information about the turnover of trade of a small enterprise (from 19.07.11)
Line 01. Retail trade turnover
Lines 02 - 03. Turnover of retail trade in food products, including beverages, and tobacco products
Line 04. Goods sold in e-commerce
Line 05.Sold by mail
Line 06. Wholesale trade turnover
Lines 07 - 08. Remains of goods for resale at the end of the month, of which for sale to the public
Line 09. For reference: the average number of employees for the previous reporting year
Line 01. Retail trade turnover
Line 01 shows the retail trade turnover, which represents the proceeds from the sale of goods to the population for personal consumption or use in the household for cash or paid by credit cards, by bank checks, by transfers from accounts of depositors, on behalf of individuals without opening invoices by means of payment cards, which is also counted as a cash sale.
The retail trade turnover also includes:
- the cost of goods sold under commission agreements (orders or agency agreements) at the time of sale in the amount of the full value of the goods, including remuneration;
- the cost of goods sent to customers by mail, with payment by bank transfer (at the time of delivery of the parcel to the post office);
- the total cost of goods sold on credit (at the time the goods are delivered to buyers);
- the cost of durable goods sold according to samples (according to the time of issuing an invoice or delivery to the buyer, regardless of the time of the actual payment for the goods by the buyer);
- the cost of goods sold through teleshops and computer networks (electronic commerce, including the Internet) at the time of invoicing or delivery to the buyer, regardless of the time when the buyer actually pays for the goods;
- the value of goods sold through vending machines;
- full cost medicines released to certain categories of citizens free of charge or on preferential prescriptions;
- the full cost of goods sold to certain categories of the population at a discount (coal, gas in cylinders, wood fuel, etc.);
- the cost of printed publications sold by subscription (at the time of invoicing, excluding shipping costs);
- the cost of packaging that has a sales price that is not included in the price of the goods;
- the cost of sold empty containers.
Not included in retail trade:
- the cost of goods issued to their employees as payment for labor;
- the cost of real estate objects;
- the cost of goods sold that did not withstand the warranty periods;
- the cost of travel tickets, coupons for all types of transport, lottery tickets, telephone cards, cards for express payment of communication services;
- the cost of goods released through the retail trading network legal entities(including organizations social sphere, special consumers, etc.) and individual entrepreneurs.
Organizations (commission agents, attorneys, agents) carrying out activities in the interests of another person under commission agreements, instructions or agency agreements, the cost of goods sold to the population is reflected in line 01 in full. Committees, trustees, principals who are the owners of these goods, do not fill in line 01.
Data on retail trade turnover are filled in by both retail trade organizations and wholesale trade organizations if they sell goods to the population.
The turnover of public catering is not included in the retail trade turnover.
An indication of a transaction related to retail trade is the presence of cashier's check(invoice) or other document replacing the check. Retail turnover is quoted in actual sales prices including trade margin, value added tax and similar mandatory payments.
The data on line 01 must be greater than or equal to the data on line 02 in columns 3 - 5.
page 01> = page 02 to group 3 - 5
The data on line 01 must be greater than or equal to the data on line 04 in columns 3 - 5.
page 01> = page 04 to group 3 - 5
The data on line 01 must be greater than or equal to the data on line 05 in columns 3 - 5.
page 01> = page 05 to gr. 3 - 5
Lines 02 - 03. Turnover of retail trade in food products, including beverages, and tobacco products
On line 02, data on the turnover of retail trade in food products, including beverages, and tobacco products are highlighted. On line 03, the turnover of tobacco products is highlighted.
The data on line 02 must be greater than or equal to the data on line 03 in columns 3 - 5.
page 02> = page 03 to gr. 3 - 5
(Rosstat order of 19.07.2011 N 328)
Line 04. Goods sold in e-commerce
On line 04, the data on the retail turnover of goods sold in electronic commerce shall be highlighted. Electronic commerce- is the sale of goods on orders from buyers received online (ON-LINE), where the price and (or) terms of sale are accepted or negotiated on the Internet, e-mail etc., regardless of the form of settlement with the buyer.
(Rosstat order of 19.07.2011 N 328)
Line 05.Sold by mail
On line 05, data on the turnover of retail trade in goods sold by mail shall be highlighted. The goods are sent to the buyer who selects them by advertisements, catalogs, samples or other types of advertising.
(Rosstat order of 19.07.2011 N 328)
Line 06. Wholesale trade turnover
Line 06 shows the turnover of wholesale trade, which represents the proceeds from the sale of goods previously purchased on the outside for the purpose of resale, to legal entities and individual entrepreneurs for professional use(processing or further sale).
Commissioners (attorneys, agents) carrying out activities in wholesale trade in the interests of another person (principal, principal, principal) under commission agreements (instructions) or agency agreements, line 06 reflects only the amount of remuneration received. 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 the distribution (supply) of electric and heat energy on line 06 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 sale of goods to the population refers to the retail trade turnover and is not reflected in line 06, but is shown in lines 01 - 05.
The cost of lottery tickets, telephone cards, express payment cards, communication services is not included in the wholesale trade. The value of the sold real estate in line 06 is also not reflected.
A mandatory sign of a wholesale operation is the presence of an invoice for the shipment of goods.
Data on the turnover of wholesale trade is filled in by both wholesale organizations and retail organizations if they are reselling to legal entities or individual entrepreneurs of goods previously purchased on the side.
Wholesale turnover is quoted in actual sales prices, including trade margins, value added tax, excise, export duty, customs duties and similar obligatory payments. The amount of remuneration of commission agents (attorneys, agents) is reflected at actual cost, including VAT.
(Rosstat order of 19.07.2011 N 328)
Lines 07 - 08. Remains of goods for resale at the end of the month, of which for sale to the public
Line 07 shows the balance of goods purchased externally and intended for resale.
Legislative base of the Russian Federation
On line 08, the balances of goods for sale to the population are allocated, which must be revalued at the average sales prices for similar goods in effect in the reporting month, including value added tax and similar mandatory payments. Data on the balances of goods held for sale to legal entities and individual entrepreneurs are reflected at purchase prices. Data on the balances of goods are given for all storage locations (in warehouses, refrigerated warehouses, storehouses, stores, etc.), including rented ones. Lines 07 and 08 also reflect the balances of goods transferred by the reporting organization for safekeeping. Remains of goods belonging to other organizations and accepted for safekeeping or located in leased premises are not shown in lines 07 and 08.
Organizations (commission agents, attorneys, agents) carrying out activities in trade in the interests of another person under commission agreements, instructions or agency agreements, lines 07 and 08 are not filled in. The balances of goods in lines 07 and 08 reflect the owners of these goods - organizations that are committees, principals, principals.
Lines 01 - 08 are shown with one decimal place after the decimal point.
The data on line 07 must be greater than or equal to the data on line 08 in columns 3 - 5.
page 07> = page 08 to group 3 - 5
(Rosstat order of 19.07.2011 N 328)
Line 09. For reference: the average number of employees for the previous reporting year
The "For reference" section is filled in only by a legal entity as a whole for all its divisions, including branches located on the territory of other constituent entities of the Russian Federation (republics, territories, regions).
Line 09 provides information on the average number of employees of the organization for the previous reporting year, which includes the average payroll employees, average number external part-timers and the average number of employees who performed work under civil contracts.
The average number of employees (without external part-time workers) for the reporting year is determined by summing average headcount employees for all months of the reporting year and dividing the amount received by 12.
The average number of employees per month is calculated by summing the payroll number of employees for each calendar day of the month and dividing the amount received by the number calendar days month, the number of employees for the previous working day is taken as a day off or a holiday. The payroll number of employees includes employees who worked on employment contract and who performed permanent, temporary or seasonal work for one day or more, both actually working and absent from work for any reason (in connection with a business trip, illness, annual, additional, educational leave, unpaid leave wages and others), as well as working owners of organizations who received wages in this organization. When calculating the average number of employees, women who were on maternity leave and maternity leave are excluded. additional leave for child care.
Part-time workers work time, are taken into account in the average headcount in proportion to the hours worked.
Simplified calculation method (conditionally).
In the organization, 5 employees were employed part-time in September: 2 employees worked 4 hours a day, each of them for 22 working days. They are counted for each working day as 0.5 persons (4.0 hours: 8 hours); 3 employees worked 3.2 hours a day, 22, 10 and 5 working days, respectively. These workers are counted for each working day as 0.4 people (3.2 hours: 8 hours). The average number of part-time workers was 1.7. This number is taken into account when determining the average number of employees.
The average number of external part-time workers is calculated in proportion to the hours actually worked (see the calculation example above) by summing the average number of external part-time workers for all months of the reporting year and dividing the amount received by 12.
The average number of employees who performed work under civil contracts is calculated according to the methodology for determining the average number of employees. These employees are accounted for for each calendar day as whole units during the entire period of this agreement, regardless of the period for payment of remuneration. For the reporting year, it is determined by summing the average number of these employees for all months of the reporting year and dividing the amount received by 12.
New form "Information about the retail trade turnover of a small enterprise (form 3-TORG PM)" officially approved by the document Order of the Federal State Statistics Service of September 22, 2017 N 621 (as amended on 10/04/2017, as amended on 07/30/2018).
More details about the application of the OKUD 0614009 form:
- Note to the accountant: reporting for the I quarter of 2009
- Who needs statistical reporting and why
That is, the status of small businesses has changed? - The very concept of "small business" has been revised. Many organizations ... employees. These are wholesale and retail trade, public catering, services to the population and ... turnover, for these firms, new forms No. PM-bargaining and No. 3-TORG (PM) have been additionally introduced. Gathering information ... can organizations and entrepreneurs learn about the obligation to provide statistical reporting? - ... 13.19 of the Code of Administrative Offenses of the Russian Federation provides for ... it is impossible to obtain many data on the economy of the region and the Russian Federation. ...
- Updated reports on the volume of paid services to the population, on the retail trade turnover of a small enterprise
...; Information on the activities of the collective accommodation facility "(Appendix N 6); N 3-TORG (PM ...)" Information on the retail trade turnover of a small enterprise "(Appendix N 7). 2 ... N 17" Form federal statistical observation N 3-TORG (PM) "Information on the retail trade of a small enterprise", approved by ...; Form of federal statistical observation Appendix N 3 to form N P-1 "Information about ...
- The volume of services to the population, retail turnover will need to be reported in statistics in a new way
388 Rosstat approved the following new forms of federal statistical observation: annual (introduced ... year): N 1-travel agency "Information on the activities of a travel company ..." N 1-AE "Information on administrative offenses in the economic sphere ... year: N P (services) "Information about the volume paid services population on ...) "Information on the activities of the collective accommodation facility" N 3-TORG (PM) "Information on the retail trade turnover of a small enterprise."
- Rosstat updated 8 forms and returned a number of old ones that had expired in 2015-2014
... "; N PM-prom" Information on the production of products by a small enterprise "; N 1 ... -IP (months)" Information on the production of ... -energy sector, as well as form N 3-TORG (PM) " Information about the retail trade turnover of a small enterprise "and a number of other ... forms. In this case, the corresponding forms lose their force ...
- Released version 3.0.75 of the "Taxpayer" configuration
... "(rev. 3.0) for 1C: Enterprise 8. New ... in version The configuration includes new edition forms ... 3 / [email protected] The configuration includes new editions of statistical reporting forms: No. PM-bargaining "Information on the turnover of the wholesale trade of a small enterprise ..." (approved by order of the Federal State Statistics Service of August 27, 2014 No. 536); No. 1-TORG ... "Information on the sale of goods by wholesale and retail trade organizations" (approved by ...
- Released version 1.3.61 of the "Manufacturing Enterprise Management" configuration
Management manufacturing enterprise"(rev. 1.3) for" 1C: Enterprise 8 "... November 2014 No. ММВ-7-3 / [email protected]). The form is applied from reporting for 2014 ... supported in the next releases. statistics form No. PM-bargaining "Information on the trade turnover of a small enterprise" (approved by order of Rosstat ... statistics form No. 1-TORG "Information on the sale of goods in wholesale and retail trade organizations ... GD-4-3 / [email protected] Changes in the electronic submission of regulated reporting forms For ...
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.
The accrued wages fund (FZP) by categories of employees is reflected in lines 07-11.
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 the 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 determination 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 an enterprise that is in trust with them.
7. If activities are carried out on the basis of a simple partnership agreement (joint activity agreement), the value of goods sold by partners as a result of their joint activities, when each of the partners completes Form N PM-bargaining, is distributed among the partners in proportion to the value of their contributions to the common cause, if otherwise is not provided by the contract of simple partnership 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 the 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.
3-TORG (PM) is a form of federal statistical observation, which indicates information about the retail trade turnover of the enterprise (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 clear 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 value of the goods is recorded in sales prices, which include the 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 on 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 out 3 TORG PM, the assessment 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 (
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