Rosstat form 1 export. Rosstat explained the procedure for filling out a new report for suppliers

By Order of Rosstat dated July 6, 2016 No. 327, statistical form No. 1-export “Information on the sale (shipment) of products (goods) at the location of buyers (consignees)” was introduced. This form is used starting with the report for January-March 2017. We will tell you how to fill out this form in our consultation.

1-export (statistics): who donates

Form No. 1-export is submitted to its territorial body of Rosstat by organizations (except micro-enterprises) selling products (goods). You can find out whether you need to submit this form of statistical reporting by using electronic service Rosstat at: statreg.gks.ru.

1-export (statistics): form 2017

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

Report submission deadlines

In statistics, 1-exports in 2017 are submitted on an accrual basis on a quarterly basis no later than the 5th day of the month following the previous quarter, and for the year - no later than March 1 of the following year. However, if the deadline for submitting the form coincides with a non-working holiday, you can submit the report on the business day following such a day.

DECISION of the State Statistics Committee of the Russian Federation dated 06-02-2001 12 ON APPROVAL OF INSTRUCTIONS FOR COMPLETING THE FEDERAL STATE FORM... Relevant in 2018

II. Filling out the indicators of form 1-export

2.1. The line “Sold - total” reflects the volume of products (goods) sold as own production, and purchased externally for resale purposes. The volume of goods sold represents the cost 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 non-resident buyer by the enterprise producing the products, organization wholesale trade, - the date of delivery of products to the transport or communications authority, determined by the date on the document certifying the fact of acceptance of the cargo for transportation by the transport organization (bill of lading, railway receipt, waybill, etc.) or the document of the communications authority;

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

2.2. Manufacturers and wholesale trade organizations list 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 duties, customs duties ).

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

Sales of products through the exchange are also included in the sales volume. According to the “including” lines, these products are taken into account in the territory where the buyer is located, and not the exchange.

2.4. Processing enterprises that produce products from raw materials and materials of the customer that are not paid for by the manufacturer (raw materials supplied by customers) report in Form N 1-export for the sale of that part of the products that they received as payment for the work performed; they report for the rest of the products produced enterprise - owner.

2.4.1. In the case when products are made from customer-supplied raw materials, the owner of which is a small enterprise, and processing plant- the manufacturer carries out shipment finished products on his instructions, the processing enterprise includes these volumes in form N 1-export.

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

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

2.5. Manufacturer enterprises, using form N 1-export, show the quantity and cost 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. Manufacturer enterprises producing products, in the line “Sold - total”, show the volume of sales of products (goods) to buyers located both in the same territory and in the territory of other constituent entities of the Russian Federation (countries outside the CIS, CIS member states), including a breakdown of sales by constituent entities of the Russian Federation and by CIS member states.

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

2.7. The sales volume of consumer goods is given in monetary terms. In accordance with the international methodology, consumer goods include those types of goods, the majority 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 is considered a consumer product. The list of products classified as consumer goods is established Methodical instructions on 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 form N 1-export show the volumes of products that have undergone industrial processing (meat and poultry, sausage products, canned meat and vegetable oils, animal butter, fatty cheeses, canned milk, dried milk products, whole milk products, dried fruits), and unprocessed agricultural products (eggs, potatoes, vegetables, fruits and berries, including grapes, citrus fruits, melons and food crops).

2.8.1. The position “Cereals and leguminous crops”, which are not consumer goods, reflects both food and feed grains sold by procurement and wholesale organizations. Agricultural enterprises do not fill in data for this position.

2.9. Oil and gas refining enterprises in sales volumes show petroleum products that are sold directly to consumers, bypassing petroleum product supply authorities. In the Certificate of production, sale and balances of products (goods) in column 6 “Produced during the year” they reflect the entire volume of products produced by them, in column 7 “Sold” - the volume of sales to consumers, bypassing the petroleum products supply authorities.

Petroleum products supply authorities provide data on the sale of petroleum products; in the Certificate, column 6 “Produced during the year” is not filled in with them.

2.10. The “Export” line reflects the quantity and cost of products supplied to foreign countries, including CIS member states. Moreover, if the manufacturer supplies products for export not independently, but through a wholesale trade organization, then data on the sale of these products is reflected by the organization that made monetary settlements with the buyer.

In value terms, products exported 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 in the “Sold - total” line for each type of product in physical and value terms must be equal to the sum of the data shown “including”.

cancelled/lost force Editorial from 25.09.2001

DECREE of the State Statistics Committee of the Russian Federation dated September 25, 2001 N 72 “ON APPROVAL OF INSTRUCTIONS FOR COMPLETING FEDERAL STATE STATISTICAL OBSERVATION FORMS N 1-EXPORT “INFORMATION ABOUT THE EXPORT OF PRODUCTS (GOODS)” AND N 3-SB (EXPORT) “INFORMATION ABOUT YOU” WHO CONSUMER PRODUCTS"

II. Filling out the indicators of forms N 1-export and N 3-SB (export)

2.1. Each page of forms N N 1-export and 3-SB (export) is intended for filling out information on one type of product (goods).

2.2. Filling out the code zone intended to indicate the source of receipt of products (goods) is carried out in the following way: in column 1 the code of the product (good) according to the OKP is indicated (for example, for animal butter - 9221000000), in column 2 - the unit of measurement in physical terms (tons), in column 3 - the code according to the All-Russian Classifier of Units of Measurement (OKEI) - 168 , in columns 4 - 6, the “X” sign indicates the source of receipt of the product (goods).

If there are two (three) sources of supply of products (goods), two (three) reports are compiled.

Procurement organizations selling grain and leguminous crops, and organizations supplying petroleum products indicate the source of obtaining products (goods) - “own production”.

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

2.3. The “Total” line in columns 3 and 4 of form N 1-export and in column 3 of form N 3-SB (export) reflects the volume of products (goods) sold, both of its own production and those purchased externally for resale purposes. The volume of goods sold represents the cost 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 non-resident buyer by an enterprise that produces the product, an organization engaged in wholesale trade, - the date of delivery of the product to the transport or communications authority, determined by the date on the document certifying the fact of acceptance of the cargo for transportation by the transport organization (bill of lading, railway receipt, waybill, etc.), or document of the communication authority;

in the case of the sale of products (goods) to the buyer at the location of the organization producing the products, by the organization reselling the products - the date of the act of delivery of the products (goods) on site or the buyer signing documents confirming receipt of the goods.

2.4. Enterprises - manufacturers, organizations engaged in wholesale trade, the cost of sold products (goods) is given at actual selling prices (actual sales prices, including value added tax, excise duty, 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, issued to their employees as wages. The assessment of these products is carried out at the average selling price (including value added tax and excise tax - for manufacturers and taking into account value added tax, excise tax and trade margins - for wholesale trade organizations) of the same or similar products for the corresponding year or at its price last implementation this year.

Sales of products through the exchange are also included in the sales volume. According to the “including” lines, these products are taken into account in the territory where the buyer is located, and not the exchange.

2.6. Processing enterprises that produce products from raw materials and materials of the customer that are not paid for by the manufacturer (raw materials supplied by customers) report on forms N N 1-export and 3-SB (export) for the sale of that part of the products that they received as payment for work performed , the owner company is accountable for the rest of the products produced.

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

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

In the cases listed in subclauses 2.6.1 and 2.6.2, the manufacturing enterprise provides information about the sale in physical and value terms. The cost of these volumes is determined by calculation by multiplying data on the quantity of products sold by the average price of their sales by the enterprise for the reporting year.

2.7. Manufacturer enterprises show on forms N N 1-export, 3-SB (export) the quantity and cost of shipped products (goods) of their own production. Organizations engaged in wholesale trade, in 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. Manufacturer enterprises that have noted the source of their products as “own production”, in the line “Total” show the volume of sales of products (goods) to buyers located both in the same territory and in the territory of other constituent entities of the Russian Federation, countries outside the CIS, states - CIS participants, including a breakdown of sales by constituent entities of the Russian Federation, by CIS member states.

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

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

2.9. The sales volume of consumer goods is given in monetary terms. In accordance with the international methodology, consumer goods include those types of goods, the majority 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 is considered a consumer product. 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 in forms N N 1-export and 3-SB (export) show the volumes of agricultural products that have undergone industrial processing (meat and poultry, sausage products, canned meat and vegetable products, animal butter, fatty cheeses, canned milk, dry milk 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 fruits, melons and food crops), in forms N N 1-export and 3-SB (export) are not are reflected.

The position “Cereals and leguminous crops” reflects the sale of both food and feed grains. Information on this position is filled out 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 purchase of grain and legumes - “own production”; other organizations report only for the sale of grain and leguminous crops purchased from procurement organizations located in the same territory as them, or imported.

2.11. Oil and gas refining enterprises in sales volumes show petroleum products that are sold directly to consumers, bypassing petroleum product supply authorities. Column 2 of the Certificate of production, sale and balances of products (goods) in kind (hereinafter referred to as the Certificate) reflects the entire volume of products produced by them, in Column 3 - the volume of sales of products to consumers, bypassing the petroleum product supply authorities.

Oil product supply organizations report for sales volumes of petroleum products received from oil refineries in the manner established for manufacturing enterprises that have noted the source of their products as “own production”, and for sales volumes of petroleum products received through imports, in the manner established for organizations engaged in wholesale trade, noting the source of the products as “received through imports”.

2.12. The line “for export” in form N 1-export takes into account the quantity and cost of products (in form N 3-SB (export) - only quantity) delivered to foreign countries, including the CIS member states. Moreover, if the manufacturer supplies products for export not independently, but through a wholesale trade organization, then data on the sale of these products is reflected by the organization that made monetary settlements with the buyer.

In value terms, products exported 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 “Total” line data for each type of product in physical and value terms must be equal to the sum of the data shown in the “including” lines.

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

Procurement organizations selling grain and leguminous crops, and organizations supplying petroleum products that indicate the source of obtaining products (goods) as “own production” do not fill out the Certificate.

The procedure for filling out the Certificate in terms of accounting for customer-supplied products is similar to the procedure for filling out data in general on forms N N 1-export and 3-SB (export) and is given in paragraphs 2.6, 2.6.1 and 2.7 of these Instructions.

Data on goods in the Certificate are filled in for the reporting period in physical terms and in the units of measurement specified in Appendices No. 1 and No. 2 to these Instructions.

Columns 1 and 5 of the Certificate provide data on inventory balances of finished products, regardless of the place of their storage (in workshops, warehouses, refrigerator warehouses, etc.), respectively, at the beginning of the year and the end of the reporting period (year).

Balances at the beginning of the accounting year must equal the end of the year balances shown on the previous year's form.

The data on product balances 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 producing products or wholesale trade organizations.

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

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

Column 3 of the Certificate shows the total volume of products (goods) sold. The data given in column 3 of the Certificate must be equal to the data in column 3 of the report “Sold during the reporting year (period) in physical terms” on the line “Total”.

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

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

With the introduction of this Instruction, the previously in force Instructions on filling out the federal state statistical observation form N 1-export “Information on the export of products (goods)”, approved by Resolution of the State Statistics Committee of Russia dated 02/06/2001 N 12.

Statistics Department
domestic and foreign trade

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

Rosstat introduced for the report for January - March 2017 a new form of federal statistical observation N 1-export "Information on the sale (shipment) of products (goods) at the location of buyers (consignees)." It will have to be filled out and sent to the statistical authorities by all legal entities that sell (ship) products (goods) to organizations and individual entrepreneurs, including small businesses. Besides, by order of Rosstat dated October 28, 2016 N 690 Instructions for filling out the new reporting form N 1-export were approved.

Report for suppliers and how to fill it out

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

The report form is quite simple, but filling it out requires compliance with a number of nuances, which Rosstat pointed out. 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 filling out the report, they consist of an indication of the obligation to provide this report for each separate division of the organization separately. Such units, in accordance with the standards Article 11 of the Tax Code of the Russian Federation All divisions that are geographically isolated from the organization, at the location of which stationary workplaces are equipped, are recognized. Confession separate division organization is carried out as such, regardless of whether its creation is reflected or not reflected in the constituent or other organizational and administrative documents of the organization, and on the powers vested in the specified unit. 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, officials provided lists of products in accordance with which it is necessary to fill out the report. Thus, information about products from Appendix No. 1 should be indicated on an accrual basis three times a year, and information about products from List No. 2 - for the entire year. You can download the lists in .pdf format at

From the moment the new forms are approved, Rosstat orders No. 452 dated August 17, 2012 “On approval of the Instructions for filling out federal statistical observation forms No. 1-export “Information on the export of products (goods)” and No. 3-SB (export) “Information on export of consumer (goods)", dated 10/11/2013 N 404 "On amendments to the Instructions for filling out federal statistical observation forms N 1-export "Information on the export of products (goods)" and N 3-SB (export) "Information on the export consumer (goods)", approved by order of Rosstat dated August 17, 2012 N 452".