Individual entrepreneurs (IE) submit data on the results of work before government bodies Russian Federation. Form No. 1-IP serves as a report to the federal bodies of state statistics. Based on the indicators entered, Rosstat specialists draw conclusions about the conduct or absence of activities, the volume of production, the demand for work results, and labor resources.

What is Form 1-IP for?

Form No. 1-IP - an annual reporting form to Rosstat, designed to collect information about individual entrepreneurs and study the revenue and labor resources they receive.

Instructions for filling out the 1-IP form can be obtained on the website of Rosstat or from employees of the statistical department of your city

Who collects information

According to the law of November 29, 2007 No. 282-FZ, in our country, federal authorities monitor the economy, ecology, demography and other social processes, including the activities of individual entrepreneurs. Does it federal Service state statistics (Rosstat), subordinated to the Ministry economic development. The information contained in Form No. 1-IP is intended just for her.

Based on the data of this form, they collect information about individual entrepreneurs, draw conclusions about their activities. Information is submitted through subdivisions of the territorial bodies of Rosstat.

Rosstat analyzes the activities of individual entrepreneurs in order to give recommendations to the Ministry of Finance of the Russian Federation on improving the business climate in the country

Table: form content in 2019

Information for the filler

Information for the recipient

The form is intended for federal statistical observation. The recipient guarantees confidentiality. Liability is provided for violation of the filling procedure and unreliability of information. The form can be submitted to in electronic format. Personal data (address, full name) are depersonalized. An indication that the form is filled out by individual entrepreneurs. The exception is those engaged in retail trade, except for the trade of motor vehicles and motorcycles. Where to submit. Submission deadline. Specified normative act The one that approved the form. The periodicity of the form is a year. Form code according to OKUD - 0601018. An indication that the survey is selective.

Personal data: postal address, last name, first name, patronymic. Entrepreneur code according to OKPO and TIN. Was there any business activity? If not, did the entrepreneur work for another employer. Where did the business take place? The amount of revenue from all types of activities in thousands of rubles. Detailed name of the types of activities, indicating the products manufactured and the share of proceeds from each type of activity in the total proceeds. Total number of employees, including partners, helping family members, employees. Information about the person responsible for submitting the data: position, last name, first name, patronymic, signature, phone number, e-mail. Date of completion.

Who reports and when

Form No. 1-IP is an annual statistical report all individual entrepreneurs, with the exception of those engaged in retail trade (except for trade in motor vehicles and motorcycles).

The obligation to submit Form 1-IP to statistics arises for entrepreneurs after receiving a written notification from Rosstat. On their own initiative, this information is not disclosed.

Such notification from Rosstat contains the following information:

• name of the division of Rosstat;
• delivery address;
• submission deadlines;
• observation period.

Notification is provided in a variety of ways, including:

• a letter delivered by the Russian Post;
• e-mail message;
• by courier under signature.

This procedure is established by Decree of the Government of the Russian Federation of August 18, 2008 No. 620.

Primary statistical data is provided by the respondents according to the approved forms of federal statistical observation in accordance with the instructions for filling them out at the addresses, on time and with the frequency indicated on the forms of these forms.

The subjects of official statistical accounting inform the respondents free of charge (including in writing) about the conduct of federal statistical observation in relation to them on specific forms of federal statistical observation that are mandatory for submission.

Government of the Russian FederationParagraph 4 of the Decree of 18.08.2008 No. 620

How to make sure reporting is mandatory

Consider two ways to establish the need to submit the 1-IP form:

1. When they find information on the websites of the territorial divisions of Rosstat (TOGS).
2. When they contact the Rosstat division specified in the notification.

On the official site

On the website of the territorial division of Rosstat, you can find information about the need to submit statistical reports using the following algorithm:

1. To get started, follow the link to the official page of Rosstat.
2. Next, in the search or on the map, select the desired region (region of IP registration).

   To select the desired region, you can use the map or search at the bottom of the page

3. After these actions, under the "Search" section, the contact details of the Rosstat administration website for the selected region are opened.

   As a result of the search, contact details of the desired territorial administration become available to you

4. We go to the desired site using the link received and move in the following way:
   
5. Next, simply select "List of individual entrepreneurs in [region] included in the sample statistical observation according to the form No. 1-IP (annual) based on the results for ... year. This list contains all entrepreneurs (their TIN and OKPO are indicated) that are required to submit a report. To download the list, you just need to click on it with the mouse.

In the division of Rosstat

To set the address, phone, e-mail of the statistics department to which you need to submit the form, they usually turn to the Rosstat website:

Statistics departments are usually contacted to find out about the need to fill out the form before the list is published on the site.

The order and sample of filling out the form

Form 1-IP consists of two parts. The first contains general information for fillers, positions for entering personal (personal) data of individual entrepreneurs, as well as statistical code IP - according to OKPO and IP tax number - TIN. The second part is a questionnaire with questions.

You can download the current form in 2019 to fill out.

Photo gallery: Form No. 1-IP

The annual form 1-IP is submitted to Rosstat at the official request of the latter. In the second part of the 1-IP form, the entrepreneur must indicate whether he carried out activities, what kind and what amount of revenue he had
The number of partners of a businessman in the reporting period is also of interest to the statistical authorities

Filling rules

Instructions for filling out form No. 1-IP are set out in Appendix No. 14 to the order of Rosstat No. 541 dated August 21, 2017. You can read them in detail at the link.

Fill out the form manually or using a printer. Information is entered in the appropriate fields of the form. Corrections, additions, deletions are prohibited. You can fill out only on the form of the established sample. Forms are received free of charge in the divisions of Rosstat.

Completing the first part:

1. In field " Mailing address individual entrepreneur» indicate the true place of residence, even if it does not match the place of registration.
2. In the field "Individual entrepreneur" enter the last name, first name and patronymic of the individual entrepreneur and sign.
3. In the corresponding columns of the table, which ends the first part, enter the code for OKPO and TIN.

Filling out the second part:

1. When answering the first and second questions, you need to put the sign "x" in the corresponding cells.
2. In the second question, if the main activity (which brings the largest share of income) is carried out not at the place of registration, the subject in which it was carried out is entered in a special field.
3. When answering the third question, the amount of revenue from all types of receipts in thousands of rubles is put down on the line. Take into account payments actually received in the reporting year. If there was no revenue, put zero.

The determination of the amount of revenue depends on various factors.

Table: features of revenue calculation

No. p / p	Factors affecting the calculation of the amount of revenue	How is revenue determined?
1	Amounts of taxes (value added tax, excises and other similar payments) presented to the buyer (purchaser) of goods (works, services)	Amounts are added to the amount of revenue
2	Payment was received in kind, i.e. in the form of goods (works, services) and other property	The amount of revenue is determined based on the transaction price
3	The transaction price has not been determined	the amount of revenue is determined by the value of the received goods (works, services) and other property, calculated at their market prices
4	It is impossible to establish the cost of received goods (works, services) and other property	The amount of revenue is determined based on prices for similar goods (works, services) sold under comparable circumstances
5	Activity was carried out, but there was no revenue	Put "0"
6	Revenue from retail(sale of goods purchased for resale to the public), except for trade in motor vehicles and motorcycles	Information about such revenue is not included in Form No. 1-IP

When answering the fourth question, in the rectangles on the right, the lines enter the types of activities carried out and the goods produced, and next to them put down the shares of these products in the total revenue. Each activity and product produced corresponds to one rectangle. The sum of all specified shares must be 100%.

Answering the fifth question, information about the number of employees by groups is entered in the indicated places:

• in paragraph 5.1 - about partners;
• in paragraph 5.2 - about helping family members;
• in paragraph 5.3 - about employees.

Table: characteristics of worker groups

No. p / p	Group of workers	Who applies	Notes
1	Partners	Persons who participate in the case on the terms of a property or other contribution and perform certain work in this case (they may not be members of the same household)	Partners do not include persons who do not work for individual entrepreneurs
2	Helping family members	Persons who work as assistants in a business owned by a household member or relative	–
3	Wage-earners	Persons who perform work for hire for remuneration (in cash or in kind) on the basis of a written contract or oral agreement.	Employees are not individual entrepreneurs who pay taxes and have entered into a civil law contract and / or have a patent taxation system

The form indicates the average number of persons who worked in the reporting year for each group. To calculate the average number for a group, add up the number of people who worked in each calendar month, including those temporarily absent (sick, on vacation, etc.), and divide:

• by 12, if the reporting individual entrepreneur worked for a full year;
• for the number of months of work of the individual entrepreneur, if he worked for an incomplete year.

The results obtained are rounded to integers according to general mathematical rules.

At the bottom of the questionnaire, the person responsible for the accuracy of the information signs and indicates his contact details, entering them in the indicated place.

Sample Fill

It's no secret that 2018 is over. Fill out the 1-IP form from Petr Ivanovich Nektov (fictitious person).

Conditions for filling out the form

Suppose that on December 28, 2018 Nektov P.I. received a letter from Rosstat with a form No. 1-IP for submission to statistics.

Petr Ivanovich received a notification about the submission of Form No. 1-IP

Entrepreneur Nektov P.I. assigned TIN: 4709ХХХХХХХХ; OKPO: XXXXXXXXXXXX. Ivan Petrovich carried out activities at the address: 187700, Leningrad Region, the city of Lodeynoye Pole, Gagarin Street, house 77, has a telephone number 8 (21364) 33251. In 2018, Petr Ivanovich made kitchen furniture according to individual orders of the residents of the area. Sales revenue received in 2018 amounted to 100,000 rubles.

Actions after receiving an email

Suppose that IP Nektov P.I. delivered a letter from Rosstat on the submission of form No. 1-IP for 2018 on February 20, 2019. To make sure it was necessary to submit a report, he opened the Rosstat website and performed the operations described in the subsection of the article “How to make sure that submission is mandatory”. Having browsed the Petrostat website on February 20, 2019, IP Nektov P.I. in the list of entrepreneurs of the Leningrad region who are required to submit a form, I found my TIN and OKPO. After that, I started filling out the form on my home computer. I copied the form from the legal system "ConsultantPlus", opening in it the order of Rosstat, indicated in the submitted sample.

First part of the form

In the first part of the form, Peter Ivanovich:

Second part of the form

The second part of the form is completed by the entrepreneur as follows:

1. When answering the first question, Ivan Petrovich put "X" in front of the word yes, he did not answer question 1.1.
2. Answering the second question, Ivan Petrovich put "X" in front of the word yes.
3. When answering the third question, he entered: 100 thousand rubles.

   SP response samples are filled in blue

4. Answering the fourth question, Ivan Petrovich entered "Production of kitchen furniture for individual orders" and indicated that the share was 100%.
5. In paragraphs 5.1, 5.2 and 5.3 I put dashes, because I worked alone.
6. Below, I once again entered my last name, first name, patronymic, signed, indicated the phone number and the date of filling.

   Information provided on behalf of the individual entrepreneur is entered in blue

Deadlines for submitting form 1-IP to statistics

The deadline for submitting form No. 1-IP (annual) for 2018 is indicated on the form in the first part - March 2. Therefore, the 2018 form should have been submitted no later than March 2, 2019. Similarly, the deadlines for the submission of reports for 2019 should be determined.

If you do not receive a notification, before the expiration of the submission period, you should contact the Rosstat website or the TOGS and check whether or not the individual entrepreneur is included in the list of those submitting the form.

Failure to provide or untimely provision of primary statistical data or administrative data by respondents or provision of unreliable primary statistical data or administrative data entails the responsibility of respondents under the legislation of the Russian Federation - the imposition of an administrative fine on officials in the amount of 10 to 20 thousand rubles; on legal entities- from 20 to 70 thousand rubles.

For violation of the deadlines for submitting form No. 1-IP, liability is provided

When submitted by mail, the due date is the date of the stamp on the envelope and the description of the attachment. Therefore, the completed form is usually sent by registered mail with acknowledgment of receipt. The date on the mail stamp on the copy of the sender's inventory confirms the fact of sending, and the receipt notice will notify the IP that the letter has been received by the addressee.

When handing over to the statistics department, they usually submit a form with cover letter. On the second copy, which remains with the form submitter, the accepting employee makes a note of acceptance with the date.

Submit form No. 1-IP to statistics no later than the deadline for those who are included in the list of Rosstat. Other businessmen do not compile this report. The information provided on the forms is used for statistical monitoring of the activities of individual entrepreneurs.

An essential element of doing business is IP reporting to Rosstat and providing the necessary information in a unified form. Since these bodies are engaged in the formation of statistical data and the collection of necessary information, they need regular information from individual entrepreneurs. Not every organization participates in this, but only those that, according to the statistical sampling carried out in the bodies, undertake to participate. For this reason, some entrepreneurs have never encountered such a need, while others have taken part in the formation of statistics several times.

There are a number of factors that make it possible to classify a person's activity as a small business. In order to analyze whether this or that enterprise belongs to this form of business, it is customary to consider three main characteristics: the number of employees, the amount of income and the share of legal entities in the authorized capital of the enterprise. Let's consider them in more detail:

If the number of employees does not exceed fifteen people, and the annual revenue is not more than 60 million, then the business can be considered as a micro enterprise;
If the entrepreneur is a member of a small business, then the staff should include up to one hundred subordinates, and the annual revenue can reach 400 million;
Legal entities must have no more than one-fourth of authorized capital and at the same time not be representatives of medium or small businesses.

Many people wonder how they can find out that they are in a statistical sample. The need to provide reporting to the IP in Rosstat will be warned in advance from the organization itself. Most often, the decision is communicated through a mail notification, which contains information about the need to send the necessary data. Also, the letter should contain information on how and in what form it should be sent. IP reporting to Rosstat. If you are still worried, and want to be one hundred percent sure whether you fall into the sample, you can use the Internet. There is an official Goskomstat website (www.gks.ru), where you can find a list of all enterprises whose data will be needed by the statistical authorities. The interface and navigation of the site is quite simple. All you need is to indicate your region and the number of the department of statistical data that is assigned to you on a territorial basis. After that, you need to find the reporting tab, select the statistical reporting sub-item and study the list of companies that, according to the sample, should be involved in providing data.

After the IP reporting to Rosstat is compiled and structured according to the requirements, it must be sent to the statistical authorities. You can submit documents in person, use email or send by regular valuable letter, having previously compiled an inventory of investments. Every year, statistical institutions form new lists of those entrepreneurs who undertake to provide information about their work. If your company was included in the list by statistical sampling, then you will need to regularly, according to the established dates, provide information to Rosstat. The frequency of data provision may vary:

Monthly reporting, for small businesses. It depends on the form according to which the data is drawn up;
quarterly reports;
For micro enterprises - reporting can be provided one-time, once per calendar year.

Every five years, statistical authorities conduct general analysis activities of all enterprises. In this case, sampling is not used, and data is required from all business entities.

The format in which reporting data is submitted. It can be different, depending on the type of business, as well as the area of ​​\u200b\u200bwork of the individual entrepreneur. In order to get acquainted with the possible forms of registration of such information, you can search the Internet for special sites. The most common is, but there are other variations. Some sites have a very convenient service: you need to specify the type of your business in the parameters, and the computer will automatically select the necessary forms specifically for your business. You will also be given information about when to provide information and other, more detailed information.

Sample form 1-IP in Rosstat:

Some companies will even have to submit data on their balance sheet. This applies to organizations whose activities are carried out with the help of the simplified tax system, and the conduct accounting started for them only two years ago. A copy of this accounting must be submitted to Rosstat, which is located according to your territorial district.

All these documents will need to be submitted to the statistical authorities no later than three months after the end of the year. For example, all the data required by Rosstat, as well as the balance sheet, must be submitted by the end of March of the next year.

If you decide to ignore the requirement of the statistics authorities, then it is likely that penalties will be imposed on you. These charges will not exceed five thousand rubles, according to the Code of Administrative Offenses. The reason is the refusal to provide IP reporting to Rosstat or the provision of incorrect data.

Form 1-entrepreneur - a statistical reporting document, through which individual entrepreneurs, at the request of Rosstat, had to provide the department with a number of key information about their activities before 04/01/2016. Let's find out what information in question and how to fill out this form, in our article.

Why do we need a form of federal statistical observation 1-entrepreneur

Russian entrepreneurs were required to send Form 1-entrepreneur before April 1, 2016 to Rosstat due to the fact that the agency, through this form, collected data on the activities of individual entrepreneurs in 2015 as part of continuous statistical observation.

Using the information provided by the IP, Rosstat will study the state of affairs in the field of small business and identify significant macroeconomic trends. In particular, relevant for 2015 (because, according to the meaning of the form under consideration, it is reporting).

The study of Rosstat, within the framework of which information was collected using the form 1-entrepreneur, is carried out in accordance with the norms of the law "On the development of small and medium-sized enterprises" dated July 24, 2007 No. 209-FZ.

For information on what threatens an individual entrepreneur with non-submission of mandatory statistical reporting, read the material “Babies shouldn’t shy away from the census” .

Does an individual entrepreneur need to fill out the form 1-entrepreneur at the end of 2016

As we noted above, a form of form 1-entrepreneur for 2015 and only must be submitted to Rosstat. Rosstat has not yet issued other documents of a similar purpose, but it will probably do so in the future. In accordance with paragraph 2 of Art. 5 of Law No. 209-FZ, the department conducts continuous research of businesses every 5 years.

However, it is useful for an entrepreneur to study the peculiarities of working with statistical data collection forms in case they are included in the sample of business respondents as part of selective surveys. They can be carried out much more often - monthly or quarterly (clause 3 of article 5 of law No. 209-FZ).

Main indicators in form 1 (balance sheet of the enterprise, staff, revenue, taxation system)

To understand the basic principles of collecting data on individual entrepreneurs by Rosstat, consider the structure and content of the statistics form 1-entrepreneur published by the department in 2015. It is likely that in order to study the results of IP activities in 2021 (according to the plan of continuous observations) or earlier (as a sample study), Rosstat uses this form as the basis for other questionnaires. An individual entrepreneur who is familiar with this form will find it much easier to fill out a new document of a similar purpose.

Filling out the form 1-entrepreneur involves the reflection in it of such key indicators as:

• duration entrepreneurial activity citizen;
• the size of the staff of the IP;
• the number of people involved in the business as assistants, partners;
• IP revenue;
• value of fixed assets on the balance sheet.

Form 1-entrepreneur also requires the following facts:

• whether the individual entrepreneur carried out labor activities in addition to entrepreneurial activities - as an employee;
• within the framework of which taxation system the individual entrepreneur works (DOS, simplified tax system, UTII, ESHN or PSN);
• whether the entrepreneur provided paid services citizens;
• whether the entrepreneur received support from state or municipal authorities.

Report in the form of Rosstat 1-entrepreneur: the nuances of filling

The size of the staff of the IP, fixed in the form, should reflect the total number of employees, assistants, partners of the IP. It is calculated taking into account the IP itself.

The income of the entrepreneur is indicated for each of the types of activities carried out by him, in relation to the OKVED codes (they must also be indicated in the form 1-entrepreneur).

The cost of fixed assets used by individual entrepreneurs is determined based on their book value (at which fixed assets were purchased), increased (decreased) as a result of revaluation, reconstruction, modernization, partial liquidation, etc. To fixed assets, information about which is recorded in form 1 -entrepreneur, Rosstat recommends attributing non-financial assets owned by individual entrepreneurs, constantly used in business, characterized by a long service life (more than 12 months), and also having a value of 40,000 rubles or more.

Data on the income of individual entrepreneurs must correspond to the figures reflected in the book of income and expenses. The structure of the income of an individual entrepreneur, reflected in the form 1-entrepreneur, does not include the salary of an entrepreneur if he works for another individual entrepreneur or for a legal entity.

The document is signed personally by the individual entrepreneur or his authorized representative.

Where to download form 1-entrepreneur for statistics for 2015

The form of the form 1-IP - 2015 for statistics can be downloaded on our website.

Here you can download a sample of filling out this form.

Results

Until 04/01/2016, as part of continuous monitoring of the activities of small businesses, entrepreneurs were required to submit a report to Rosstat in the form 1-entrepreneur. It was supposed to reflect such key information as business turnover, staff size, volumes of fixed assets, and other significant indicators of the entrepreneur's work.

It is likely that Rosstat will continue such studies in the future and will use questionnaire forms for this, similar in structure to the document 1-entrepreneur.

PC "Taxpayer PRO"

PC "Taxpayer" - designed for accounting, preparation of accounting and tax reporting to the Federal Tax Service, Pension Fund of the Russian Federation, FSS, FSRAR in electronic form on magnetic or paper media in approved forms and formats, including for transmission via telecommunication channels (TCS) With digital signature(EDS).

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What's new?

Added a new mode: "Salary and Personnel -> Dividend Accrual"

In the mode "Import from Buchsoft programs" added the ability to import from the software "Buchsoft Simplified System"

Implemented data import from BukhSoft software products. Menu "Settings and service", "Import, export", "Import from Buchsoft programs"

Implemented the output of the form P-4 (statistics) on magnetic media

Income tax return individual(form 4-NDFL, knd 1151021). New format 5.03.

Tax return for value added tax (VAT, knd 1151001). New format 5.06.

New form corporate property tax. Format 5.05. Applicable from the first quarter of 2019.

A new mode has been added: Reporting, taxes and contributions -> 2-personal income tax -> Certificates to various OKTMO. Designed to generate 2-NDFL certificates for 2018 for various OKTMOs in different ranges of months

For UAT payers (became VAT payers since 2019): in the default settings (on the "Special Modes" tab), the ability to exclude VAT from the amount of the transaction reflected in the Book of Income and Expenses has been added

A new document appeared in the statistics section: "Information on investments in non-financial markets (form No. P-2)"

Implemented a new functionality "Monitoring counterparty". The functionality is available from the menu item: Settings and Service -> Counterparty monitoring, as well as by clicking the "Counterparty monitoring" button in the directory of organizations

To exchange legally significant documents with counterparties: electronic versions Invoices, UPD, Torg-12 and Acts, within existing systems electronic document management, their unloading is implemented in XML formats approved by the Federal Tax Service (Orders of the Federal Tax Service No. ММВ-7-15/155 and No. ММВ-7-10/552)

Form MP-SP 2015

Form MP-SP and "1-entrepreneur" for 2015, which must be submitted before 04/01/2016

Letter from Rosstat

Rosstat requires small businesses to report for 2015 using two new reporting forms (Rosstat letter No. 03-03-1/1-SMI dated January 14, 2016). Organizations must submit form "MP-SP", entrepreneurs - form 1-entrepreneur. Deadline for submitting forms - no later than April 1, 2016. From January 1, 2016 fines for not providing increased to 150 000 rubles!

“All small (including micro) enterprises and individual entrepreneurs are required to submit reports on the forms of continuous federal statistical observation of small and medium-sized businesses based on the results for 2015 to the territorial bodies of Rosstat. This obligation is enshrined in Article 8 federal law dated November 29, 2007 No. 282-FZ “On official statistical accounting and the system of state statistics in the Russian Federation”. According to Art. 13.19 of the Code of Administrative Offenses of the Russian Federation, failure to provide statistical data in the prescribed manner or untimely provision of these data, as well as the provision of unreliable statistical information, shall entail the imposition of an administrative fine. Moreover, even if the fine is paid, the respondent still needs to provide information to the statistical authorities...

Responsibility for late delivery of MP-SP and "1-Entrepreneur"

• fines imposed on chief accountants, directors of firms and individual entrepreneurs range from 10,000 to 20,000 rubles
• fines imposed on companies range from 20,000 to 70,000 rubles
• fines for repeated violations for officials 30,000-50,000 rubles, and for companies - 100,000-150,000 rubles

Sample of filling out the form 1 entrepreneur for 2015

Once every five years, statistics authorities carry out continuous statistical monitoring of small and medium-sized businesses - Article 5 of the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation." 2016 is the time for the next continuous survey. So individual entrepreneurs must submit reports for 2015 in the form No. 1-entrepreneur, approved by order of Rosstat dated June 9, 2015 No. 263.

How to fill out Form 1-entrepreneur

Form No. 1-entrepreneur includes a title page and three sections.

Title page

On title page reflect the full name and address of the entrepreneur, as well as TIN, OKPO and OGRNIP.

If the actual address does not match the registration address of an individual entrepreneur, indicate where the individual entrepreneur is actually located:

Section 1

Section 1 gives general information about business: number of months of work, place of business, taxation system, number of employees. The population indicator takes into account:

• employees;
• partners;
• helping family members.

The average number is determined as follows: the number of employees in each calendar month, including those temporarily absent (sick people who were on vacation), is divided by 12. The number of people is reflected with one decimal place.

Example

Entrepreneur Simonova employed employees in 2015: in January-April - 15 people, in May-June - 16, in July-August - 15, since September - 21Thus, the average number of employees for the last year will be:

(15 people x 6 + 16 people x 2 + 21 people x 4): 12 \u003d 17.2 people.

Here is an example of filling out section 1:

Section 2

Key business performance indicators are given in section 2 of the report.

This section reflects the main indicators of the IP business (whether services are provided, revenue by type of activity, information about fixed assets).

In paragraph 5, you must answer whether you provided services to the public:

• line 5.1 - if they provided services to the population;
• line 5.2 - if you were an intermediary;
• line 5.3 - did not provide services.

If the individual entrepreneur was both a manufacturer and an intermediary, two marks should be put: on lines 5.1 and 5.2.

Next, you should indicate the proceeds from the sale as a whole for all types of activities carried out (line 6.1) and with a division for each type of activity. Revenue is shown taking into account VAT, excises and other similar obligatory payments. Intermediaries reflect here only the amount of remuneration.

Information about own operating systems is shown on line 7.

Section 3

Section 3 provides information on state support funds under the state (municipal) program. This may be financial, property, information, consulting or educational support (lines 8.2-8.6). If the merchant did not receive state support, you need to answer the question: does he know about the ongoing programs of state (municipal) support for small business (lines 8.7-8.9).

Here is a sample of filling out form 1 entrepreneur for 2015 (sections 2 and 3):

What are the penalties for violations

For the fact that the individual entrepreneur does not file reports, he can be fined 10,000-20,000 rubles. (Article 13.19 of the Code of Administrative Offenses of the Russian Federation). For a repeated violation - 30,000-50,000 rubles. But only if the violation is detected within two months. If more than two months have passed since the moment of violation, the merchant cannot be fined.