Filling 8 weight transport services. Legislative framework of the Russian Federation

There must be one number after the decimal point.

  • information on all types of transport services is recorded separately for all vehicles.
  • All displayed information must have documentary evidence in the form of primary documentation (contracts, invoices, contracts, agreements, etc.).
  • If the organization has separate units or branches, it must include them in the overall report. The form is distributed throughout the company as a whole.
  • Another basic rule is that a report is filled out for each country to which the transport service was provided or from which it was received. To ensure that Form 8-VES (transport services) is filled out correctly, the sample completion is checked with control ratios. Table.

Form 8-ves (transport services)

Reporting in form 8-VES is submitted to the State Statistics Committee legal entities who carry out foreign economic activities related to the provision and/or consumption of transport services. All transport services must be documented (agreement, contract, etc.). In our article we will talk about the basic rules that form 8-VES (transport services) must comply with; an example of filling it out will be given in the description.


Contents of the form Report 8-VES consists of sections and subsections, which are presented in table form. Each of them displays relevant information:
  1. Title page.
  2. Section 1.

Section 1 is divided into four subsections. In what form is it delivered? The report on transport services is sent to the State Statistics Committee according to territorial affiliation.

Form 8 ves “transport services”

Important

Form N 8-VES (services) is filled out in accordance with the Procedure for filling out and providing information on the export (import) of services in foreign economic activity, approved in in the prescribed manner. Accounting for types of services and their coding is carried out in accordance with the list of codes according to the Classifier of Services in Foreign Economic Activity (KUVED), approved by Rosstat Order No. 373 dated 07/02/2012, without taking into account the codes of section 11 “Transport services”. The classifier is posted on the official Internet portal of Rosstat in the section “For the information of business entities exporting (importing) services in foreign economic activity.”


Coding of types of services is carried out using seventeen and eighteen-digit KUVED codes. In case of difficulties, you can get advice from the territorial authority state statistics at the place of provision of form N 8-VES (services).

Error 404

In this case, the federal statistical observation form is provided at the place of actual activity. Federal statistical observation form N 8-VES (services) reflects information on the legal entity as a whole, including all divisions of this legal entity, regardless of their location. The head of a legal entity appoints officials authorized to provide statistical information on behalf of the legal entity.
3. Temporarily idle organizations that during part of the reporting period carried out international trade services, the federal statistical observation form is provided on a general basis, indicating from what time they have not been working. 4.

Form 8-ves transport services

Organizations engaged in foreign economic activities and providing and/or consuming transport services within the framework of such activities (services for the transportation of goods/passengers, other auxiliary transport services) on the basis of concluded agreements/contracts are required to submit statistical reporting in the form to the territorial office of Rosstat (TOGS) 8-VES (transport services), approved by Rosstat Order No. 536 dated August 27, 2014. However, if the company providing/consuming the above services is a micro-enterprise, then it does not need to submit these reports to TOGS. Using the Federal Tax Service online service, you can find out whether your organization is a micro-enterprise.
Form 8-VES (transport services): submission deadlines This form is filled out on a cumulative basis and submitted quarterly no later than the 15th day of the month following the reporting period.

An error occurred.

You are allowed to submit the form in two ways:

  1. on paper;
  2. electronic.

If the organization decides that form 8-VES (transport services) will be submitted in paper form, then it can be submitted to TOGS in one of two ways:

  • by mail in the form of a registered letter with notification;
  • upon a personal visit by an accountant, manager or his representative.

If the report is generated and submitted electronically, this is done in one of two ways:

  • via TKS;
  • using the online Web collection portal.

The online Web collection portal is the transfer of information to TOGS, bypassing special operators. You can find it on the service of your territorial statistics department. The right to choose whether to send a report is assigned to the organization.

What needs to be done from March 12 to 16 In order not to forget about important accounting matters, you can keep a diary, install a special program on your smartphone that will remind you of plans, or stick stickers covered with notes on your work monitor. But the easiest way is to read our reminders weekly.< < … ИП не стоит торопиться с уплатой 1%-ных взносов за 2017 год Во-первых, потому что с этого года крайний срок уплаты таких взносов перенесен с 1 апреля на 1 июля.
Accordingly, 1% contributions for 2017 must be transferred to the budget no later than 07/02/2018 (July 1 – Sunday).< … Переход из одной ИФНС в другую не потребует обязательной сверки Налоговая служба обновила регламент организации работы с плательщиками налогов, сборов, страховых взносов на ОПС, а также налоговыми агентами.

Statistics form 8 weight transport services who rents out

N 8-VES (services) the full cost of services provided, work performed, results of intellectual activity transferred. 7. Associations of legal entities (associations and unions) in form N 8-VES (services) reflect data on the provision of services in foreign economic activity, recorded on the balance sheet of the association, and do not include data on legal entities that are members of this association. 8. In the line “Postal address” the name of the territory, legal address with postal code are indicated. A legal entity enters the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) in the code part of the form on the basis of the Notification of assignment of the OKPO code sent (issued) to organizations by the territorial bodies of Rosstat. 9.

Organizations engaged in foreign economic activities and providing and/or consuming transport services within the framework of such activities (services for the transportation of goods/passengers, other auxiliary transport services) on the basis of concluded agreements/contracts are required to submit statistical reporting in the form to the territorial office of Rosstat (TOGS) 8-VES (transport services), approved by Rosstat Order No. 536 dated August 27, 2014.

However, if the company providing/consuming the above services is a micro-enterprise, then it does not need to submit these reports to the TOGS.

  • for the company itself - from 20,000 to 70,000 rubles;
  • for its officials - from 10,000 to 20,000 rubles.

It is worth noting that the same punishment awaits an organization that submitted Form 8-VES (transport services) with false data.

Composition of reporting

Form 8-VES (transport services) is a table consisting of four sections:

  • section 1.1 “Receipts” Money Russian enterprises";
  • section 1.2 “Expenses of Russian enterprises abroad”;
  • section 1.3 “Payments of funds to foreign enterprises”;
  • section 1.4 “Expenses of foreign enterprises in Russia”

Filling out form 8-VES (transport services)

This form is filled out by country in accordance with the All-Russian Classifier of Countries of the World (approved by Resolution of the State Standard of Russia dated December 14, 2001 No. 529-st) and for the entire list of transport services provided/received.

Monetary figures reflected in this form are recorded in thousands of US dollars with one decimal place.

Form 8-VES (transport services) for a specific reporting period includes transactions reflected during this period in the company’s primary accounting documents, on the basis of which accounting is kept (the timing of actual payment for services rendered/work performed does not matter).

Transportation information various types transport (road, rail, etc.) is presented separately for each type of transport.

If an organization has separate divisions, then the company includes information on them in its report, because Form 8-VES (transport services) is filled out for the entire organization as a whole (clause 2 of the Directive (Appendix No. 19 to Rosstat Order No. 536 dated August 27, 2014)).

After filling out the form, you can check its correctness using some control ratios:

More details about filling out form 8-VES (transport services) can be found in Rosstat Order No. 63 dated January 31, 2014.

Form 8-VES (transport services): example of filling

For clarity, we have prepared

In what form is Form 8-VES (transport services) presented to Rosstat?

There are several ways to submit statistical reporting to the territorial office of Rosstat (TOGS):

On paper Electronic
1. Reports are submitted to TOGS personally by the head or representative of the company who has the appropriate power of attorney 1. Via telecommunication channels (TCC)
2. By registered mail with a list of the contents and notification of delivery 2. Through the Web collection system (directly to TOGS, bypassing the special operator). You can find information about this system on your department's website. Usually, it is placed in the “Electronic reporting” section (see, for example, the website of the Moscow TOGS)

You have the right to choose one of four methods that is most suitable for you.

Reporting in Form 8-VES is submitted to the State Statistics Committee by legal entities that carry out foreign economic activities related to the provision and/or consumption of transport services. All transport services must be documented (agreement, contract, etc.). In our article we will talk about the basic rules that form 8-VES (transport services) must comply with; an example of filling it out will be given in the description.

The 8-WES report consists of sections and subsections, which are presented in table form. Each of them displays relevant information:

  1. Title page.
  2. Section 1.

Section 1 is divided into four subsections.

In what form is it delivered?

The report on transport services is sent to the State Statistics Committee according to territorial affiliation. You are allowed to submit the form in two ways:

  1. on paper;
  2. electronic.

If the organization decides that form 8-VES (transport services) will be submitted in paper form, then it can be submitted to TOGS in one of two ways:

  • by mail in the form of a registered letter with notification;
  • upon a personal visit by an accountant, manager or his representative.

If the report is generated and submitted electronically, this is done in one of two ways:

  • via TKS;
  • using the online Web collection portal.

The online Web collection portal is the transfer of information to TOGS, bypassing special operators. You can find it on the service of your territorial statistics department. The right to choose whether to send a report is assigned to the organization.

Who is exempt from submitting a report?

If an organization provides transport services, or uses them and conducts foreign economic activity, but at the same time it is a small business entity, then it is exempt from the obligation to submit Form 8-VES. You can find out whether the company belongs to the SMP on the official website of the Federal Tax Service.

Design rules

Exist important rules, which should be relied upon when drawing up the 8-WES form of statistical reporting, a sample filling is given below in the form of a list of important points:

  1. All financial indicators displayed in the report are recorded in thousands of US dollars. There must be one number after the decimal point.
  2. information on all types of transport services is recorded separately for all vehicles.
  3. All displayed information must have documentary evidence in the form of primary documentation (contracts, invoices, contracts, agreements, etc.).
  4. If an organization has separate divisions or branches, it must include them in the general report. The form is distributed throughout the company as a whole.

Another basic rule is that a report is filled out for each country to which the transport service was provided or from which it was received.

To ensure that Form 8-VES (transport services) is filled out correctly, the sample completion is checked with control ratios.

Table. Control ratios:

String corresponding to the reference relation Control ratio
line 01 line 02 + line 07
line 02 line 03 + line 04 + line 05 + line 06
line 07 line 08 + line 09 + line 10
line 11 line 12 + line 13 + line 14 + line 15
line 16 line 17 + line 18 + line 19
line 20 line 21 + line 22 + line 23 + line 24

Deadlines for submitting the report to Rosstat

The legislation establishes deadlines for submitting reports on transport services by the 15th day of the month following the reporting period. That is, the report for 2016 with increasing numbers must be submitted to the State Statistics Committee before January 15, 2017. When submitting, you must be guided by the laws regarding the transfer of holidays and weekends. For example, in 2017, January 15 falls on a day off (Sunday), which means the due date is postponed to the next working day, which is January 16.

Fine

As with other statistical and financial statements When submitting Form 8-VES, there is a system of penalties in the form of fines. Failure to submit or late submission of a report to statistical authorities may result in penalties:

  1. The fine for an organization ranges from 20 thousand rubles to 70 thousand rubles.
  2. Fine for executive, which is responsible for submitting the report, ranges from 10 thousand rubles to 20 thousand rubles.

It is also important to note that such punishment is applied if inaccurate information on transport services was reflected in Form 8-VES, and it does not matter whether this was intentional or an accidental error.

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RESOLUTION of the State Statistics Committee of the Russian Federation dated 06-02-2001 11 ON APPROVAL OF INSTRUCTIONS FOR COMPLETING THE FEDERAL STATE FORM... Relevant in 2018

III. Filling out the indicators of form N 8-VES (services)

3.1. Section 1 "Information on services provided, work performed, transfer of results of intellectual activity, excluding services for the transportation of goods and passengers", including: tourism services (travel), communication services, construction services, insurance services, financial services, computer and information services, rental services Vehicle and equipment (chartering) without operators for a period of up to 1 year (operational leasing), payments for the right to use non-financial intangible assets (royalties, per capita), services in the field of culture, recreation, education, medicine, other types of services not included in those listed.

Accounting for types of services and their coding is carried out by the enterprise in accordance with the list of codes according to the Temporary Classifier of Services in Foreign Economic Activity (VKU VED, put into effect by the Decree of the USSR State Statistics Committee in 1991), which is available in the territorial bodies of the Russian State Statistics Committee. Accounting is carried out using six-digit and nine-digit codes that make up a four-digit code.

Column 3 contains codes for types of payments (Appendix No. 2).

3.2. The "For reference" section is filled in by organizations operating in the field international tourism. The section reflects the number of Russian (foreign) citizens who entered (exited) on tourist vouchers, and their cost (excluding resale of vouchers) without taking into account the cost of travel.

3.3. Section 2 "Information on services provided for the transportation of goods and passengers." This type of service includes maintenance by any type of transport, rental of vehicles with a crew (chartering) associated with freight and passenger transportation for a period of up to 1 year (operational leasing), as well as auxiliary transport services, including: loading and unloading, storage and warehousing, packaging and repacking of goods, Maintenance And Maintenance in sea and air ports, towing, pilotage, aircraft driving, operation and cleaning of transport equipment, rescue operations and related services, as well as commissions and fees associated with passenger and cargo transportation.

The section includes the following subsections:

2.1 - cash flows to Russian enterprises;

2.2 - expenses of Russian enterprises abroad;

2.3 - payments of funds to foreign enterprises;

2.4 - expenses of foreign enterprises in Russia. Information on payment for freight and passenger transportation is provided in gross terms, before commissions and fees are paid. Information on transportation by various modes of transport is presented for each mode of transport separately. Renting vehicles (chartering) with a crew for a period of up to 1 year (operational leasing) refers to the transportation of goods or passengers, depending on the type of transportation performed. Leases for a period of more than 1 year (financial leasing) are not reflected in the financial statements.

Subsection 2.1 "Receipts of funds to Russian enterprises"

3.4. Receipts from international freight transportation (excluding the cost of cargo insurance)

Line 03 provides data on funds accrued for receipt for the transportation of goods exported from Russia, from the Russian border through the territory of one or more foreign states to the recipient - the importer. The reporting does not include the part of payment for transportation of exported goods, which relates to transportation within the territory of Russia. When accounting for receipts from pipeline transportation, reporting shows only the cost of transportation services (without taking into account the volume of exported goods).

Line 04 reflects information about funds accrued for receipt for the transportation of goods imported to Russia. Reporting enterprises show only data on the cost of transportation within the territory of the exporting country. The report does not include receipts of funds for cargo transportation from the border of the country - the exporter to the recipient - the importer in Russia.

Line 05 reflects information about funds accrued for receipt for transit transportation through the territory of Russia of goods that are not related to the export or import of the Russian Federation.

Line 06 reflects information about funds accrued for receipt for transportation through the territory of foreign states that are not related to exports or imports of the Russian Federation.

3.5. Revenues from international passenger traffic

Line 08 reflects the funds accrued for receipt from the sale of tickets abroad for travel to Russia and (or) back.

Line 09 - funds accrued for receipt from the sale of tickets abroad for travel through the territory of foreign countries.

Line 10 - funds accrued for receipt from the sale of tickets abroad for travel within the territory of Russia.

Subsection 2.2 "Expenses of Russian enterprises abroad" and Subsection 2.4 "Expenses of foreign enterprises in Russia"

Lines 12 and 21 reflect transport commissions and fees associated with freight and passenger transportation. However, this article does not reflect the payment of commission payments by Russian enterprises for the use of Russian pipeline transport passing through the territory of a foreign state.

Lines 13 and 22 show auxiliary and additional transport services: loading and unloading, storage and warehousing, maintenance and repairs in sea and air ports, packaging and repacking of cargo, towing, pilotage of ships, aircraft driving, pilotage and navigation services, operation and cleaning of transport equipment, rescue operations and related services.

Lines 14 and 23 indicate the costs of purchasing fuel and other goods (food, material and technical supplies) necessary to ensure the operation of vehicles and their crews on the road.

Lines 15 and 24 reflect the team's expenses: payment for accommodation, food, treatment and other expenses associated with the stay of vehicle crews abroad.

Subsection 2.3 "Payments of funds to foreign enterprises" (excluding the cost of cargo insurance)

Line 17 includes data on funds accrued for payment to foreign transport companies for transportation across the territory of Russia of goods related to the export or import of the Russian Federation, as well as domestic transportation of Russian goods.

Line 18 provides information on funds accrued for payment in favor of non-resident transport companies for passenger tickets sold in Russia, including operations carried out in Russia by agents, representative offices, etc. foreign transport companies.

Line 19 reflects funds accrued for payment to foreign enterprises for freight transportation of goods imported to Russia, from the border of the exporting country to the Russian border.

The head of the reporting organization is responsible for the accuracy of the information and compliance with the deadlines for the submission of information.

With the introduction of this Instruction, the previously valid ones are cancelled:

Instructions for filling out the federal state statistical observation form on transport services in foreign economic activity, form N 8-VES (services), approved by Resolution of the State Statistics Committee of Russia dated August 29, 1995 N 141;

Instructions for filling out the federal state statistical observation form on the export (import) of services in foreign economic activity, form N 8-VES (services), approved by Resolution of the State Statistics Committee of Russia dated January 25, 1999 N 7.

Statistics Department
domestic and foreign trade

Appendix No. 1