Rosstat explained the procedure for filling out a new report for suppliers. Legislative framework of the Russian Federation

When filling out form No. 1-export "Information on the export of products (goods)" for 2016, you must be guided by the Instructions for filling out forms of federal statistical observation No. 1-export "Information on the export of products (goods)" and No. 3-СБ (export) " Information on the export of consumer (goods) "approved by order of Rosstat
from 17.08.2012 № 452and changes to the Directions from 11.10.2013 № 404.

Data in value terms are reflected with VAT.

Data expressed in thousand rubles, tons, thousand tons, thousand dL, kilometers, thousand cubic meters m., thousand sq. m., thousand sq. dm, thous. cous.,
thous. conv. slabs, mln. conv. bricks, thousand pieces, thousand conv. bank., thousand m,
thousand linear m., thousand pairs, are given with one decimal place.

Data expressed in pieces, cubic meters m. dense, sets, cubic meters. m.,
sq. meters, kW, sections, dkl., are given in whole numbers.

The line with the territory code must be filled in
1000 - "Total".

Source of receipt of goods:

For enterprises (organizations) - manufacturers, petroleum product supply organizations - "1",

For wholesalers and procurement organizations for goods received from producers in their territory - "2" received by import - "3".

Section "Certificate of production, sale and stocks of products (goods) - in kind" is filled in only by organizations carrying out the production of products of the following types, given in Appendix No. 1, numbers in order from 1 to 10, from 13 to 15, from 102 to 165 as amended to the Instructions for filling out form No. 1-export (approved by order of Rosstat dated 11.10.2013 No. 404).
Draw your attention to:

If the data on the territory code 71000000000 (Tyumen region) is greater than the sum of its constituent autonomous regions 71100000000 (Khanty-Mansi Autonomous Okrug - Yugra) and 71140000000 (Yamalo-Nenets Autonomous Okrug), then you must fill in the data for the area code 71001000000 (Tyumen Region (except for the Khanty-Mansiysk Autonomous Okrug - Yugra and the Yamalo-Nenets Autonomous Okrug);

In the absence of shipment to the territory of the autonomous okrugs 71100000000 (Khanty-Mansiysk Autonomous Okrug - Yugra) and 71140000000 (Yamalo-Nenets Autonomous Okrug), data on the territory code 71000000000 (Tyumen region) should be equal data on the territory code 71001000000 (Tyumen region (except for the Khanty-Mansiysk Autonomous Okrug - Yugra and the Yamalo-Nenets Autonomous Okrug));

If the data for the territory code 11000000000 (Arkhangelsk region) is greater than the data of the autonomous region 11100000000 (Nenets Autonomous Okrug) included in it, then you need to fill in the data according to the territory code 11001000000 (Arkhangelsk region (except for the Nenets Autonomous Okrug)).

In the absence of shipment to the territory of the Autonomous Okrug 11100000000 (Nenets Autonomous Okrug), data on the territory code 11000000000 (Arkhangelsk Region) should be equal data on the territory code 11001000000 (Arkhangelsk region (except for the Nenets Autonomous Okrug)).
The procedure for filling out the section "Certificate of production, sale and stocks of products (goods)" in the template to_1 vivoz_1. xml.
When filling out the Help in column 4(Recipient territory code) select the desired value:

1 - "Balance at the beginning of the year",

2 - "Produced in a year",

3 - "Sold",

4 - "Consumed for own needs and losses",

5 - “Balance at the end of the year”.

The value of the Help indicators is filled in column 5"Sold in kind."
Sample template filling:

Organizations that ship goods to buyers will have to send a new report to the statistics authorities from January to March 2017. Rosstat issued instructions for filling out the reporting form and provided lists of products by groups that need to be included in it.

Rosstat has introduced a new form of federal statistical observation N 1-export "Information on the sale (shipment) of products (goods) at the location of buyers (consignees)" for the report for January - March 2017. All legal entities that sell (ship) products (goods) to organizations and individual entrepreneurs, including small businesses, will have to fill it out and send it to the statistical authorities. Besides, by order of Rosstat dated 10.28.2016 N 690 Instructions on filling out a new reporting form No. 1-export were approved.

Report for suppliers and the procedure for filling it out

According to experts from the statistics authorities, the new form of federal statistical observation N 1-export "Information on the sale (shipment) of products (goods) at the location of buyers (consignees)" should be sent to the territorial divisions of Rosstat by all legal entities, including small enterprises that sale (shipment) of products (goods) to legal entities and individual entrepreneurs. Organizations that resell products previously purchased on the side of goods will also have to fill out and submit this report. An exception was made only for micro-enterprises; individual entrepreneurs also do not need to report.

The report form is quite simple, but filling it out requires observing a number of nuances, which Rosstat indicated. The report can be downloaded on the official website of the department, as well as on the St. Petersburg Legal Portal in .xlsx format.

As for the instructions for completing the report, they consist in indicating the obligation to provide this report for each separate division of the organization separately. Such units, in accordance with the norms Article 11 of the Tax Code of the Russian Federation all subdivisions geographically separate from the organization are recognized, at the location of which stationary workplaces are equipped. Recognition of a separate division of an organization as such is carried out regardless of whether its creation is reflected or not reflected in the constituent or other organizational and administrative documents of the organization, and from the powers that are vested in this division. In addition, all branches and representative offices of foreign organizations in Russia must report if they are engaged in relevant activities.

Also, in the instructions for filling out the report, the officials provided lists of products in accordance with which it is necessary to fill out the report. So, information on products from Appendix No. 1 should be indicated on an accrual basis three times a year, and information on products from list No. 2 should be indicated as a whole for the whole year. You can download the lists in .pdf format at

From the moment of approval of the new forms, the orders of Rosstat dated 17.08.2012 N 452 "On approval of the Instructions for filling out forms of federal statistical observation N 1-export" Information on the export of products (goods) "and N 3-СБ (export)" export of consumer (goods) ", dated 11.10.2013 N 404" On amendments to the Instructions for filling out forms of federal statistical observation N 1-export "Information on the export of products (goods)" and N 3-СБ (export) "Information on export consumer (goods) "approved by order of Rosstat dated August 17, 2012 N 452".

Rosstat order No. 327 dated 06.07.2016 introduced statistical form No. 1-export “Information on the sale (shipment) of products (goods) at the location of buyers (consignees)”. This form applies as of the January-March 2017 report. We will tell you how to fill out this form in our consultation.

1-export (statistics): who hands over

Organizations (except microenterprises) that sell products (goods) submit to their territorial office of Rosstat Form No. 1-export. You can find out whether you need to submit this statistical reporting form using the electronic service of Rosstat at statreg.gks.ru.

1-export (statistics): form 2017

Here is the form of form 1-export for 2017, which can be downloaded in Excel format:

Report submission deadline

In statistics, 1-export in 2017 is submitted on an accrual basis on a quarterly basis no later than the 5th day of the month following the expired quarter, and for a year - no later than March 1 of the next year. At the same time, if the deadline for submitting the form coincides with a non-working holiday, the report can be submitted on the next working day after that day.

DECISION of the Goskomstat of the Russian Federation of 06-02-2001 12 ON APPROVAL OF THE INSTRUCTIONS FOR FILLING OUT THE FEDERAL STATE FORM ... Actual in 2018

II. Filling in the indicators of form 1-export

2.1. The line "Sold - total" reflects the volume of products (goods) sold, both of their own production and those purchased outside for the purpose of resale. The volume of goods sold is the value of those goods that were actually shipped to consumers in the reporting period (including goods handed over to the customer on the spot), regardless of whether the money was credited to the seller's account or not.

The moment of sale is considered:

In the case when products (goods) are shipped to a nonresident buyer by an enterprise that manufactures products, a wholesale trade organization, - the date of delivery of products to a transport or communications authority, determined by the date on a document certifying the fact of acceptance of goods for transportation by a transport organization (bill of lading, railway receipt , waybill, etc.) or a document of a communications authority;

In the case of the sale of products (goods) to the buyer at the location of the organization producing the products, the organization of wholesale trade - the date of the act of delivery of the products (goods) at the place or signing by the buyer of documents confirming the receipt of the goods.

2.2. Enterprises - manufacturers, wholesale trade organizations quote the cost of products (goods) sold at actual selling prices (actual sales prices, including value added tax, excise tax, tax on the sale of fuels and lubricants (credited to the road fund), export duty, customs duties ).

2.3. The volume of sales of products (goods) by enterprises manufacturing products and wholesale trade organizations also includes products sold under an exchange agreement (barter), transferred to consumers free of charge, given to their employees as payment for labor. The assessment of these products is carried out at the average selling price (taking into account value added tax and excise tax - for manufacturers and taking into account value added tax, excise tax and trade margin - for wholesale trade organizations) of the same or similar products for the corresponding year or at its price the latest implementation this year.

The sale of products through the exchange is also included in the sales volume. According to the lines "including", these products are accounted for by the territory where the buyer is located, and not the exchange.

2.4. Processing enterprises that manufacture products from raw materials and materials of the customer that are not paid for by the manufacturer (tolling raw materials), report in the form N 1-export for the sale of that part of the product that they received as payment for the work performed, for the rest of the products produced. enterprise - owner.

2.4.1. In the case when the products are made from raw materials supplied by the customer, the owner of which is a small enterprise, and the processing enterprise - the manufacturer carries out the shipment of finished products on his behalf, the processing enterprise includes these volumes in Form No. 1-export.

2.4.2. If a small enterprise - the owner of raw materials stores finished products in the warehouse of the enterprise - the manufacturer, then the enterprise - the manufacturer must request the small enterprise to ship these products with decoding for the constituent entities of the Russian Federation and the CIS member states.

In the cases listed in clauses 2.4.1 and 2.4.2, the manufacturer provides information about the sale only in kind. The cost of these volumes is determined by calculation, by multiplying the data on the number of products sold by the average selling price of the enterprise for the reporting year.

2.5. Enterprises - producers in the form N 1-export show the quantity and value of shipped products (goods) only of their own production. Wholesale trade organizations using this form, in order to avoid double counting, include only data on the sale of products (goods) purchased by them from manufacturers located on the same territory of a constituent entity of the Russian Federation, or imported.

2.6. Enterprises - manufacturers, manufacturing products, on the line "Sold - total" show the volume of sales of products (goods) to buyers located both in the same territory with them, and in the territory of other constituent entities of the Russian Federation (countries outside the CIS, CIS member states), including with a breakdown of the sale by the constituent entities of the Russian Federation, by the states - members of the CIS.

Wholesale trade organizations on the line "Sold - total" reflect the sale of products (goods) only to those buyers who are outside the territory of the constituent entity of the Russian Federation where the wholesale trade organization is located, including sales by constituent entities of the Russian Federation and CIS member states.

2.7. Sales of consumer goods are reported in value terms. In accordance with the international methodology, consumer goods are those types of goods, most of the output of which is used for final consumption by the population. If a product is mainly intended for final consumption by the population, but some part of the output is used for further industrial processing, then this product belongs to consumer goods. The list of products classified as consumer goods is established by the Methodological Guidelines for classifying industrial and agricultural products as consumer goods, approved by the Ministry of Economic Development of Russia and the State Statistics Committee of Russia.

2.8. Agricultural enterprises in the form N 1-export show the volumes of products that have undergone industrial processing (meat and poultry, sausage products, canned meat and meat and vegetable products, animal butter, fatty cheeses, canned dairy products, dry milk products, whole milk products, dried fruits), and unprocessed agricultural products (eggs, potatoes, vegetables, fruits and berries, including grapes, citrus fruits, melons and gourds).

2.8.1. The item "Cereals and leguminous crops", which do not belong to consumer goods, reflects both food and feed grains sold by procurement and wholesale organizations. Agricultural enterprises do not fill in the data for this item.

2.9. Oil and gas refineries in the sales volume show oil products that are sold directly to consumers, bypassing the oil product supply authorities. In the Certificate of production, sale and balances of products (goods) in column 6 "Produced in a year", they reflect the entire volume of their products, in column 7 "Sold" - the volume of sales to consumers, bypassing the oil product supply authorities.

Bodies of petroleum products provide data on the sale of petroleum products, in the Help column 6 "Produced in a year" they are not filled in.

2.10. The line "Export" reflects the quantity and value of products supplied to foreign countries, including the CIS member states. At the same time, if the manufacturer supplies products for export not independently, but through the organization of wholesale trade, then the data on the sale of these products are reflected by the organization that made monetary settlements with the buyer.

In value terms, products supplied for export are shown at contract prices recalculated at the ruble exchange rate quoted by the Central Bank of the Russian Federation on the date of sale.

These lines "Sold - total" for each type of product in physical and value terms must be equal to the sum of the data shown "including".

canceled / invalidated Edition from 25.09.2001

DECISION of the Goskomstat of the Russian Federation of 25.09.2001 N 72 "ON APPROVAL OF THE INSTRUCTIONS FOR FILLING IN THE FORMS OF THE FEDERAL STATE STATISTICAL SUPERVISION N 1-DISPOSAL" INFORMATION ABOUT THE DISPOSAL OF PRODUCTS (GOODS) "

II. Filling in the indicators of forms N 1-export and N 3-СБ (export)

2.1. Each page of forms N N 1-export and 3-СБ (export) is designed to fill in information on one type of product (goods).

2.2. Filling in the code zone intended to indicate the source of receipt of products (goods) is carried out as follows: in column 1, the code of the product (goods) according to the OKP (for example, for animal oil - 9221000000) is indicated, in column 2 - the unit of measurement in kind (tons ), in column 3 - the code according to the All-Russian Classifier of Units of Measurement (OKEI) - 168, in columns 4 - 6 the sign "X" indicates the source of receipt of the product (goods).

If there are two (three) sources of receipt of products (goods), two (three) reports are drawn up.

Procurement organizations that sell grain and leguminous crops, and petroleum product supply organizations indicate the source of the product (goods) - "own production".

Enterprises (organizations) engaged in the completion of imported finished products (for example, bottling wines, packaging tea, etc.) indicate the source of the product (goods) - "received by import".

2.3. On the line "Total" in columns 3 and 4 of form N 1-export and in column 3 of form N 3-СБ (export), the volume of products (goods) sold both of their own production and those purchased outside for the purpose of resale is reflected. The volume of goods sold is the value of those goods that were actually shipped to consumers in the reporting period (including goods handed over to the customer on the spot), regardless of whether the money was credited to the seller's account or not.

The moment of sale is considered:

in the case when products (goods) are shipped to a nonresident buyer by an enterprise that manufactures products, an organization engaged in wholesale trade, - the date of delivery of products to a transport or communications authority, determined by the date on a document certifying the fact of acceptance of goods for transportation by a transport organization (consignment note, railway receipt, waybill, etc.), or a document of a communications authority;

in the case of the sale of products (goods) to the buyer at the location of the organization that produces the products, the organization that resells the products, - the date of the act of delivery of the products (goods) at the place or signing by the buyer of documents confirming the receipt of the goods.

2.4. Enterprises - manufacturers, organizations engaged in wholesale trade, the cost of products (goods) sold is quoted at actual selling prices (actual sales prices, including value added tax, excise tax, export duty, customs duties).

2.5. The volume of sales of products (goods) by enterprises producing products and organizations engaged in wholesale trade also includes products sold under an exchange agreement (barter), transferred to consumers free of charge, given to their employees as payment for labor. The assessment of these products is carried out at the average selling price (taking into account value added tax and excise tax - for manufacturers and taking into account value added tax, excise tax and trade margins - for wholesale organizations) of the same or similar products for the corresponding year or at its price the latest implementation this year.

The sale of products through the exchange is also included in the sales volume. According to the lines "including", these products are accounted for by the territory where the buyer is located, and not the exchange.

2.6. Processing enterprises that manufacture products from raw materials and materials of the customer that are not paid by the manufacturer (tolling raw materials), report on forms NN 1-export and 3-СБ (export) for the sale of that part of the products that they received as payment for the work performed , the owner is accountable for the rest of the production.

2.6.1. In the case when the products are made from raw materials supplied by the customer, the owner of which is a small enterprise, and the processing enterprise - the manufacturer carries out the shipment of finished products on his behalf, the processing enterprise includes these volumes in forms N N 1-export and 3-СБ (export).

2.6.2. If a small enterprise - the owner of raw materials stores finished products at the warehouse of an enterprise - a manufacturer, then an enterprise - a manufacturer must request a small enterprise to ship these products with a breakdown by constituent entities of the Russian Federation and export by CIS member states and non-CIS countries.

In the cases listed in sub-clauses 2.6.1 and 2.6.2, the manufacturer provides information about the sale in kind and in value terms. The cost of these volumes is determined by calculation by multiplying the data on the number of products sold by the average price of its sale by the enterprise for the reporting year.

2.7. Enterprises - manufacturers show by forms N N 1-export, 3-СБ (export) the quantity and cost of shipped products (goods) of their own production. Organizations engaged in wholesale trade, according to these forms, in order to avoid double counting, include only data on the sale of products (goods) purchased by them from manufacturers located on the same territory of a constituent entity of the Russian Federation, or imported.

2.8. Manufacturing enterprises that have noted the source of obtaining products "own production", in the "Total" line, show the volume of sales of products (goods) to buyers located both on the same territory with them, and on the territory of other constituent entities of the Russian Federation, countries outside the CIS, states - CIS members, including the breakdown of sales by constituent entities of the Russian Federation, by CIS member states.

Enterprises and organizations that have noted the source of receipt of products "purchased from manufacturers of their own territory", in the "Total" line, reflect the sale of products (goods) of domestic production only to those buyers who are outside the territory of the constituent entity of the Russian Federation where the wholesale trade organization is located (i.e. e. on the territory of other constituent entities of the Russian Federation, countries outside the CIS, states - members of the CIS); with a breakdown, including sales by constituent entities of the Russian Federation and states - members of the CIS.

Enterprises and organizations that noted the source of receipt of products "received by import", in the line "Total" reflect the sale of imported products (goods) to buyers located both on the same territory with them, and on the territory of other constituent entities of the Russian Federation, countries outside the CIS, of the CIS member states, including with a breakdown of the sale by constituent entities of the Russian Federation, by the CIS member states.

2.9. Sales of consumer goods are reported in value terms. In accordance with the international methodology, consumer goods are those types of goods, most of the output of which is used for final consumption by the population. If a product is mainly intended for final consumption by the population, but some part of the output is used for further industrial processing, then this product belongs to consumer goods. The list of products classified as consumer goods is established by the Methodological Guidelines for classifying industrial and agricultural products as consumer goods, approved by the Ministry of Economic Development of Russia and the State Statistics Committee of Russia.

2.10. Agricultural enterprises by forms NN 1-export and 3-СБ (export) show the volumes of agricultural products that have undergone industrial processing (meat and poultry, sausage products, canned meat and meat and vegetable products, animal butter, fatty cheeses, canned dairy products, dry dairy products, whole milk products, dried fruits). Data on the sale of agricultural raw materials and products that have not undergone industrial processing (poultry eggs, potatoes, vegetables, fruits and berries, including grapes, citrus crops, fruits of melons and gourds), in the forms NN 1-export and 3-СБ (export) not reflected.

The item "Cereals and leguminous crops" reflects the sale of both food and feed grains. Information on this position is filled in by procurement organizations and other organizations selling grain and leguminous crops, with the exception of agricultural enterprises. At the same time, procurement or other organizations that purchased grain directly from agricultural producers of both their own and other territories of the Russian Federation indicate the source of the purchase of grain and leguminous crops - "own production", other organizations account only for the sale of grain and leguminous crops purchased from procurement organizations located on the same territory with them, or imported.

2.11. Oil and gas refineries in the sales volume show oil products that are sold directly to consumers, bypassing the oil product supply authorities. Column 2 Certificates of production, sales and balances of products (goods) in kind (hereinafter referred to as the Certificate) reflects the entire volume of their products, in column 3 - the volume of sales of products to consumers, bypassing the oil product supply authorities.

Organizations of petroleum products supply for the volumes of sales of petroleum products received from oil refineries, report in the manner prescribed for the enterprises - manufacturers that have noted the source of receipt of products "own production", and for the volumes of sales of petroleum products received by import, in the manner prescribed for organizations engaged in wholesale trade, who noted the source of receipt of the product "received by import".

2.12. On the line "for export" in the form No. 1-export, the quantity and value of products (in the form No. 3-СБ (export) - quantity only) supplied to foreign countries, including the CIS member states, are taken into account. Moreover, if the manufacturer supplies products for export not independently, but through the organization of wholesale trade, then the data on the sale of these products are reflected by the organization that made monetary settlements with the buyer.

In value terms, products supplied for export are shown at contract prices recalculated at the ruble exchange rate quoted by the Central Bank of the Russian Federation on the date of sale.

The data of the "Total" line for each type of product in physical and value terms must be equal to the sum of the data shown for the "including" lines.

2.13. The certificate is filled only by enterprises and organizations that have noted the source of receipt of products (goods) "own production".

Procurement organizations selling grain and leguminous crops, and petroleum product supply organizations that indicated the source of receipt of the product (goods) "own production", do not fill in the Certificate.

The procedure for filling out the Certificate in terms of accounting for give-and-take products is similar to the procedure for filling out the data in general for forms N N 1-export and 3-СБ (export) and is given in clauses 2.6, 2.6.1 and 2.7 of this Instruction.

The data on goods in the Help are filled in for the reporting period in kind and in units of measurement specified in Appendices No. 1 and No. 2 to this Instruction.

Columns 1 and 5 of the Reference contain data on the balance of finished products, regardless of where they are stored (in workshops, warehouses, warehouses - refrigerators, etc.), respectively, at the beginning of the year and the end of the reporting period (year).

The balance at the beginning of the reporting year must equal the balance at the end of the year shown on the form for the previous year.

The data on product residues does not include products purchased by the buyer, but not yet exported, or left by agreement of the parties for storage in the warehouses of organizations that produce products, wholesale organizations.

In columns 2, 3 and 4 of the Reference, data are shown on an accrual basis from the beginning of the year.

Column 2 of the Certificate reflects the volume of products manufactured for the reporting period. The data in this column must correspond to the similar data of Forms N P-1 "Information on the production and shipment of goods and services" and N 3-p "Information on the work of ancillary industrial production".

Column 3 of the Certificate shows the total volume of products (goods) sold. The data given in column 3 of the Reference must be equal to the data in column 3 of the report "Sold for the reporting year (period) in kind" on the line "Total".

Column 4 of the Certificate reflects the volume of products of its own production, aimed at further processing and consumed for the organization's own needs, including losses.

If the organization did not sell products in the reporting period, then only columns 1, 2, 4 and 5 of the Certificate are filled in forms N N 1-export and 3-СБ (export).

With the introduction of this Instruction, the previously valid Instruction for filling out the federal state statistical observation form No. 1-export "Information on the export of products (goods)", approved by the Resolution of the State Statistics Committee of Russia dated 06.02.2001 No. 12, is canceled.

Statistics Department
domestic and foreign trade