By filling out the form of federal statistical observation. Legislative base of the Russian Federation

Federal statistical observation N PM-bargaining "Information on the turnover of the wholesale trade of a small enterprise" is provided by legal entities ( commercial organizations), which are small businesses (except for micro-enterprises), engaged in wholesale trade.

For small businesses that apply the simplified taxation system, the current procedure for the provision of statistical reporting remains (clause 4, article 346.11 of the Tax Code of the Russian Federation). These enterprises provide form N PM-bargaining on a general basis.

2. Information is provided as a whole for the legal entity, that is, for all branches and structural subdivisions of this legal entity, regardless of their location.

3. A legal entity fills out this form and submits it to the territorial body of Rosstat at its location. In the case when a legal entity does not carry out activities at its location, the form is provided at the place of actual implementation of activities.

The head of the legal entity appoints officials authorized to provide statistical information on behalf of a legal entity.

4. Temporarily non-working organizations, which during part of the reporting period carried out activities, provide a form on a general basis, indicating from what time they do not work.

Bankrupt organizations on which bankruptcy proceedings have been introduced are not exempt from providing information in the form of Federal Statistical Observation N PM-bargaining. Only after the issuance of a ruling of the arbitration court on the completion of the organization of bankruptcy proceedings and inclusion in a single State Register legal entities records on its liquidation (paragraph 3 of article 149 federal law dated October 26, 2002 N 127-FZ "On insolvency (bankruptcy)"), the debtor organization is considered liquidated and is exempt from providing information.

5. Subsidiaries and dependent business companies provide the form of federal statistical observation No. PM-trading on a general basis in accordance with paragraph 3 of these Instructions. Main economical society or a partnership that has subsidiaries or dependent companies does not include information on subsidiaries and dependent companies in the form of federal statistical observation.

6. Organizations that carry out trust management of the enterprise as a whole property complex, draw up and provide reports on the activities of the enterprise in their trust management.

7. In the case of carrying out activities on the basis of a simple partnership agreement (agreement on joint activities), the cost of goods sold by the partners as a result of their joint activities, when each of the partners fill out Form N PM-bargaining, is distributed among the partners in proportion to the value of their contributions to the common cause, if otherwise is not provided by the simple partnership agreement or other agreement of the partners. If the cost of these goods cannot be distributed among the comrades, then the information on them is shown on a separate form of Federal statistical observation by the comrade who is entrusted with keeping records of common property.

Commission agents (attorneys, agents) operating in wholesale trade in the interests of another person (committent, principal, principal) under commission (order) agreements or agency agreements, reflect in the line only the amount of remuneration received. The cost of goods sold on the basis of commission agreements, commission agreements or agency agreements is reflected by the committents (principals, principals).<*>

Transportation and distribution of gas through gas distribution networks among end consumers (population, enterprises, etc.), as well as distribution (output) of electric and heat energy in line 01 are not shown, since their sale to the end consumer (i.e. organizations using them in the manufacture of products or for domestic purposes) is not a wholesale sale.

In this article, we will talk about 3-TORG (PM): instructions for filling (sample) this document is presented in the following material. Each entrepreneur who has a small business in the country must quarterly submit a reporting paper of this type to the territorial bodies of Rosstat. Therefore, it will be useful for every businessman to learn what to pay attention to when drafting papers, what rules to rely on and what control ratios to use.

Instructions for filling out 3-TORG (PM)

Itself was approved by the statistical authorities last year, in parallel with it, some other statistical forms were adopted, and all the rules were certified in the text of order No. 388, more precisely, in its seventh appendix. It is in this document that one can find detailed instructions about how to fill out such forms and forms correctly. Figure 1 shows sample of filling out the form 3-TORG (PM)

Picture 1. Sample filling 3-TORG (PM) title page

Rules for filling out forms

The procedure for filling out the document is carried out on the basis of the principles of cumulative totals and all data of trade enterprises, taking into account the separation. Also, the procedure for compiling 3-TORG (PM) is also affected by who conducts retail sales, and how exactly, we will consider in Table 1.

Who and how should fill out 3-TORG (PM)

Retail entities	Principles for compiling the form
Partnerships operating on the basis of a joint business agreement	The prices of goods sold by such associates are apportioned on the basis of the value of their investment in general business, that is, each entrepreneur must fill out the form. Other filling instructions may be provided for by an agreement that constitutes a partnership, or by another of its contracts. In cases where product prices cannot be divided among all participants, the form will be submitted by one person who controls the common property.
Legal entities, which include commission agents, attorneys and agents participating in retail sales on the basis of the interest of another participant under the agreement of commissions, commissions or agency agreements.	The actual price of the product that was sold to consumers is indicated
Persons who own the goods. It's about about committees, principals and principals.	Form 3-TORG (PM) is not filled in because the entire necessary information represented by companies, often commission agents, who carry out the process of selling goods to consumers.

This year's paper drafting rules speak of the need to indicate the actual postal address if it differs from the legal address. The OKPO code value should be taken from notifications that it has been assigned, which are issued by local statistical authorities. A sample of filling out the form 3-TORG (PM), namely its first section is presented in Table 2.

OKEI code: 1000 rubles - 384 (one decimal value)

Indicator	Line number	Throughout the reporting period	During the same reporting period last year
1	2	3	4
Retail sales turnover	O1
Sales of food, beverages and tobacco products	O2
From line O1 - the number of items sold on the Internet	O3
Number of items sold via mail	O4
Inventory of goods created for the purpose of selling it at the end of the period	O5

Table 2. Retail turnover.

According to the drafting rules 3-TORG (PM), Entrepreneurs must necessarily reflect the turnover of retail sales on a quarterly basis, and provide data for the period of this year and the past. This information relates to the proceeds that the entrepreneur received from the sale of products that were sold to consumers for personal use, or for the purpose of using the house, and paid for in cash or otherwise. In the retail turnover, it is necessary to indicate information about the full cost of the following products:

• Goods that were sold to citizens on a credit basis;
• Medications who sold to a separate category of residents entitled to free or preferential purchase of such goods;
• Coal and bottled gas;
• Wood fuel;
• Other products that are sold to consumers in certain categories at a discount.

There are also enterprises that do not record in 3-TORG (PM) goods as a retail turnover, if they were released in retail trade networks. These include:

• Legal entities, including social organizations, special consumers, and so on;
• Businessmen;

A retail transaction can be identified by a mandatory feature - the presence of cash receipts or invoices, or other substitute documents. AND filling instructions The document says that the retail price should include the following components: markup, VAT and a similar mandatory payment. Line O3, provided for Internet sales, indicates the sales of all items made on the basis of customer orders that were received online. At the same time, the prices of products, as well as the rules for the implementation of the transaction, can be either pre-accepted or discussed with the customer online. Use email to discuss social network or other resources, it does not matter the form of payment and the chosen method of transporting the order. To determine the cost of goods that are sold on the Internet, they are determined using the time the check was issued or the buyer received the order. It does not matter when exactly the customer paid for the goods.

In O4, the line involves specifying information about sales using mail. This refers to the retail sale of any mail-order products that consumers may choose through advertisements, catalogues, samples or other promotional materials.

In column O5, it is necessary to indicate the stock of goods that was purchased separately and is intended to be sold to consumers. They should be valued based on the average prices at which a similar product was sold to customers during the reporting quarter and the same period last year. The balance sheet contains the costs at which the products were purchased, but in line O5 3-TORG (PM) are the average prices.

It is also necessary to provide information in the reporting on where and how much goods are stored - in warehouses, in cold stores and in the outlets. Instructions for filling out 3-TORG (PM) does not imply an indication in the statement of volumes of the commodity stock that was accepted on the basis of a commission from the population. Company commission agent, attorney or agent who acts on the basis of the interests of others, does not enter any data in this line. This is explained by the fact that the owner of the goods will independently fill in the information field, just like the principal or the committee.

Second section 3-TORG (PM)

Let's imagine in Figure 3 the rules for indicating retail sales and stocks of goods, according to their types.

Figure 3 Filling out the second section of 3-TORG (PM)

Instructions for filling out 3-TORG (PM) says that it is in this section that it is necessary to decipher in detail all the data that was written in the first section, namely, in line O1. In order to 3-TORG (PM) was filled in correctly, it is important to carefully enter the values ​​of the control ratios. Next, consider the requirements that apply to this stage of filling out the documentation.

How to fill in individual lines
line number	What to indicate
06	Fresh, chilled, frozen or canned animal meat, poultry Meat products and canned food game meat Offal from meat of animals, poultry, game
07	Beef, pork, veal, lamb, goat meat, horse meat, rabbit meat and other types of animal meat. Please note: sales and stocks of meat by-products are recorded only in line 06
08	Meat of chickens, chickens, guinea fowls, geese, ducks, turkeys and other poultry. Please note: sales and stocks of poultry by-products are shown in line 06
09	Meat and poultry products: · boiled, semi-smoked, hard-smoked and other sausage products; sausages and wieners; · smoked meat; Meat snacks semi-finished products (meat cutlets, meat and vegetable cutlets and with other fillings, dumplings, pancakes and meat pies, meatballs, minced meat, etc.); quick-frozen semi-finished products (with and without garnish); culinary products from meat, including own production; Meat bouillon cubes.
11	Live fish, chilled, frozen, salted, spicy salted, marinated, smoked, dried, dried, balyk products, caviar (by weight and can), crustaceans, molluscs and other seafood, canned fish in oil, tomato sauce, natural canned fish, canned fish and vegetables, preserved fish from herring, sprat, mackerel and other types of fish and seafood.
13	Animals and vegetable oils, margarine products, mayonnaise, mayonnaise sauces.
14	Butter (salted, unsalted, Vologda, amateur, peasant, dietary, etc.), ghee, butter with fillers (cheese, chocolate, etc.).
15	Refined and unrefined vegetable oils: sunflower, peanut, mustard, soybean, corn, sesame, linseed, olive, rapeseed, salad, etc.
16	Margarine products (milk, cream, dairy-free margarine, confectionery and cooking oil)
17	Drinking milk, milk drinks without fillers and with fillers, fermented milk products and drinks (yogurt, fermented baked milk, kefir, curdled milk, koumiss, etc.), cream, sour cream, syrniki, etc.), cheeses, canned milk, dry freeze-dried canned milk, condensed and concentrated milk.
18	Whole draft drinking milk, pasteurized, sterilized
19	Milk drinks pasteurized, sterilized (reconstituted milk), made on the basis of dry whole cow's milk, without fillers
23	Sugar, powdered sugar, xylitol, sorbitol, other sweeteners
24	Flour and sugar confectionery
25	Tea, coffee, cocoa, as well as herbal teas, children's, coffee drinks, capsules for coffee machines, chicory (with and without additives), tea and coffee gift sets (with cups, spoons, sweets, etc.)
28	Flour, concentrates of flour products for the preparation of cakes, pastries, muffins, cookies, buns, pies, dumplings and other flour dishes, as well as baby flour mixtures
29	Cereals, as well as cereals for baby food, baby food mixtures on cereal broths
31	Bakery products (bread of all kinds, bakery, lamb products, pies, pies, donuts, etc.), as well as crackers, croutons, crispbread
35	Alcoholic drinks, including beer and beer drinks
36	Vegetable and fruit juices, mineral water, bottled drinking water and other soft drinks
38	Chewing gum, nutritional supplements, Dietary supplements, spices, spices and other food products not included in other lines
40	Cosmetics and perfumery products, except soap
42	Refrigerators and freezers, dishwashers, household washing machines and dryers, household cooking and heating equipment, sewing machines, vacuum cleaners and other electrical household appliances
45	Audio equipment, televisions, VCRs, camcorders, home theaters
46	Audio equipment, which includes tape recorders, radio tape recorders, decks, music centers, players, radio receivers, tuners, amplifiers, equalizers, loudspeakers, dictaphones, car audio equipment, CD players with laser optical reading system, record players.
47	Plasma, projection, kinescope TVs, LCD TVs, etc.
49	Ski equipment, equipment for water sports, equipment and equipment for physical education, athletics, other sports or outdoor games, special sports shoes (ski boots, football boots, boots with attached skates, etc.). Please note that sales and stocks of sportswear and footwear such as sneakers are not included in this line.
50	Complete computers, including tablets (iPad), laptops, netbooks
51	monitors, printers, acoustic systems, mice, keyboards, touchpads, touch screens, microphones, scanners, webcams, video capture devices, TV tuners, devices used to accumulate information processed by a computer (HDD, HDD, USB flash drive).
52	Cameras, lenses, flashes, memory cards, tripods, light filters, digital photo frames, batteries, charging device, film, etc.
53	Mobile phones, including iPhone, smartphones
54	Bicycles and motorbikes, including children's bicycles
55	Books
60	Men's, women's and children's coats, short coats, raincoats, jackets, overalls, suits, jackets, jackets, trousers, dresses, skirts, blouses, vests, trouser sets and other outerwear, including knitwear. Please note: this line does not reflect sales and stocks of sportswear, leather clothing. They are shown on line 82.
61	Underwear: briefs, pantaloons, underpants, nightgowns, pajamas, bathing and housecoats, combinations, petticoats, peignoirs, T-shirts, jerseys and other underwear, including knitwear.
64	Men's, women's and children's shoes of any material and for various purposes, except for special sports shoes (ski boots, football boots, boots with attached skates, rollers, etc.)
65	Timber, brick, cement, crushed stone, gravel, sand, lime, gypsum, concrete mixtures, ceramic well pipes, tiles, mastic, putty and ground compounds, and other building materials. Please note: this line does not reflect the sale and stocks of hardware, paints and varnishes, hand tools, construction accessories, gardening equipment and inventory, metal and non-metal building structures, prefabricated wooden houses. They are shown on line 82. Line 65 = 47.52.71 + 47.52.72 + 47.52.79
67	Products used in medical purposes, orthopedic products, except for medical equipment. Please note: information on medical technology is shown on line 82. Line 67 = 47.74.10.000 + 47.74.20.000
69	Jewelry from precious metals and stones
70 – 74	Various types of motor fuel through gas stations (including MTZS, CNG filling station, AGZS, CryoGZS). According to columns 6 and 7 - stocks of motor fuel intended for retail trade. Please note: do not reflect the sale of motor fuel legal entities, volumes of gas sold for filling gas cylinders.
76	Tires and other auto parts, assemblies and accessories, both new and used, except car radios
77	Motorcycles, scooters, ATVs, snowmobiles, mopeds, both new and used
82	Non-food products not included in other lines (souvenirs, handicrafts, cult and religious items, funeral accessories, pets, bark for animals, birds, fish, feed, feed mixtures, flowers and other plants, seeds, fertilizers, liquid boiler fuel, bottled gas, wood fuel, etc. e).

How to enter a control ratio without error

Filling instructions This part of the documentation contains the following items:

• Line 01 is greater than or equal to line 02 (field three and four)
• Line 01 is greater than or equal to line 03 (field three and four)
• Line 01 is greater than or equal to line 04 (field three and four)
• If you subtract line 02 from line 01 (field three and four) = lines 39-42+ 45+ 48-72+ 75-78+82 from fields four and five
• 02 line in fields three and four is 06+11+13+17+ 22-38 from fields four and five
• 05 line in fields three and four is 06+11+13+17+25+ 27-42 +45+ 48-72+ 75-78 +82 in fields six and seven
• Line O6 for all fields is greater than or equal to the sum of 07-10 lines
• Line 11 in all fields is greater than or equal to line 12
• Line 13 for all fields is greater than or equal to the sum of lines 14-16
• Line 17 in all fields is greater than or equal to the sum of lines 18-21
• Line 25 across all fields is greater than or equal to line 26
• Line 42 across all fields is greater than or equal to the sum of lines 43-44
• Line 45 in all fields is greater than or equal to the sum of 46-47 lines
• Line 72 for all fields is greater than or equal to the sum of lines 73-74
• Line 78 is greater than or equal to the sum of lines 79-81
• Line 83 is greater than or equal to the sum of lines 84-85.

Figure 4 shows reporting 3-TORG (PM) for petrol stations.

This is an example of the third section of the document, which needs to be completed only once a year, in the reporting for the first quarter of the year. Only those entrepreneurs who own gas stations make entries here.

Small business enterprises in the trade sector are required to submit reports in the form 3-TORG (PM) to the territorial body of Rosstat at the end of each quarter. Filling out this form in all details reveals our article.

What to be guided by

The current form 3-TORG (PM) was approved along with some other statistical forms by Rosstat Order No. 388 dated August 04, 2016 (Appendix No. 7). The same document contains mandatory instructions for filling out 3-TORG (PM).

You can download the 3-TORG (PM) form for free to fill out at the following direct link:

Rules: how to fill out 3-TORG (PM)

At first general approach how to fill out the 3-TORG (PM) form. Do this:

• on a cumulative basis;
• in general for the trading enterprise, taking into account the "isolations".

In addition, the procedure for filling out 3-TORG (PM) has some features depending on who exactly is involved retail sales(see table below).

Features of filling 3-TORG (PM)
Retail entity	Fill Features
Simple partnership (agreement on joint activity)	The cost of goods sold by comrades is distributed according to the value of their contributions to the common cause (each of them fills out the form). A different procedure may be prescribed by a partnership agreement or another agreement between them. If the cost of goods cannot be distributed among the partners, then the form for all is handed over by the partner who keeps records of the common property.
Legal entities - commission agents / attorneys / agents - in retail trade in the interests of another person under commission / commission / agency contracts	Show the actual cost of goods sold to the public
Commitents, principals, principals - owners of goods	Form 3-TORG (PM) is not filled out, since the relevant data is provided by a company (usually a commission agent) that directly sells goods to the public

According to the procedure for filling out 3-TORG (PM) in 2017, this form must indicate the actual postal address if it does not match the legal one. And the OKPO code is taken from the notification of its assignment from the local authority of Rosstat.

Section 1

First of all, the procedure for filling out the 3-TORG (PM) form requires showing the retail trade turnover:

• for the quarter;
• for the same quarter last year.

We are talking about the proceeds from the sale of goods to the public for personal consumption or use at home for cash or paid in other ways.

So, retail turnover includes the full cost of:

• goods sold to the population on credit;
• medicines dispensed certain categories citizens free of charge or on preferential prescriptions;
• coal;
• gas in cylinders;
• wood fuel;
• other goods sold to certain categories of the population at a discount.

The retail turnover does not include the cost of goods sold through the retail trade network:

• legal entities (including organizations social sphere, special consumers, etc.);
• businessmen.

An obligatory sign of a retail transaction is the presence cash receipt(invoice) or other document replacing the check.

The current rules for filling out 3-TORG (PM) indicate that the retail price includes:

• trade margin;
• similar obligatory payments.

For the purposes of line 03, Internet trading is the sale of goods on orders from buyers received online (on-line), where the price and / or terms of sale are accepted or negotiated over the Internet, e-mail, etc., regardless of the form calculation and method of delivery of goods.

The cost of goods sold through online stores is determined by the time the invoice is issued or delivered to the buyer. That is, the moment of actual payment for the goods by the buyer does not play a role.

Mail order (page 04) is the retail sale of any product through mail order. They are selected from advertisements, catalogues, samples or other forms of advertising.

Inventories of goods purchased from outside and intended for sale to the public (line "05") are valued at the average selling prices for similar goods that were valid in the reporting quarter and the corresponding quarter of the previous year. That is, on the balance sheet they are taken into account at the purchase price, and in line 05 - at average prices.

In addition, data on stocks of goods are given for all places of their storage, including rented ones:

• warehouses;
• refrigerated warehouses;
• in the shops.

The volume of stocks does not include goods accepted from the population on commission.

Companies - commission agents, attorneys and agents when acting in the interests of another person do not fill out line 05. This is done for them by the owners of the goods - consignors, principals, principals.

Section 2

In the part of Section 2, filling in 3-TORG (PM) statistics implies a detailed decoding of the data in line 01 of Section 1.

How to fill in individual lines
line number	What to indicate
06	Fresh, chilled, frozen or canned meat of animals, poultry Meat products and canned food game meat Offal from meat of animals, poultry, game
07	Beef, pork, veal, lamb, goat meat, horse meat, rabbit meat and other types of animal meat. Please note: sales and stocks of meat by-products are recorded only in line 06
08	Meat of chickens, chickens, guinea fowls, geese, ducks, turkeys and other poultry. Please note: sales and stocks of poultry by-products are shown in line 06
09	Meat and poultry products: · boiled, semi-smoked, hard-smoked and other sausage products; sausages and wieners; · smoked meat; Meat snacks semi-finished products (meat cutlets, meat and vegetable cutlets and with other fillings, dumplings, pancakes and meat pies, meatballs, minced meat, etc.); quick-frozen semi-finished products (with and without garnish); · culinary products from meat, including own production; Meat bouillon cubes.
11	Live fish, chilled, frozen, salted, spicy salted, marinated, smoked, dried, dried, balyk products, caviar (weight and jar), crustaceans, mollusks and other seafood, canned fish in oil, tomato sauce, natural canned fish, fish and vegetable canned food, fish preserves from herring, sprat, mackerel and other types of fish and seafood.
13	Animal and vegetable oils, margarine products, mayonnaise, mayonnaise sauces.
14	Butter (salted, unsalted, Vologda, amateur, peasant, dietary, etc.), ghee, butter with fillers (cheese, chocolate, etc.).
15	Refined and unrefined vegetable oils: sunflower, peanut, mustard, soybean, corn, sesame, linseed, olive, rapeseed, salad, etc.
16	Margarine products (milk, cream, dairy-free margarine, confectionery and cooking oil)
17	Drinking milk, milk drinks without fillers and with fillers, fermented milk products and drinks (yogurt, fermented baked milk, kefir, curdled milk, koumiss, etc.), cream, sour cream, syrniki, etc.), cheeses, canned milk, dry freeze-dried canned milk, condensed and concentrated milk.
18	Whole draft drinking milk, pasteurized, sterilized
19	Milk drinks pasteurized, sterilized (reconstituted milk), made on the basis of dry whole cow's milk, without fillers
23	Sugar, powdered sugar, xylitol, sorbitol, other sweeteners
24	Flour and sugar confectionery
25	Tea, coffee, cocoa, as well as herbal teas, children's, coffee drinks, capsules for coffee machines, chicory (with and without additives), tea and coffee gift sets (with cups, spoons, sweets, etc.)
28	Flour, concentrates of flour products for the preparation of cakes, pastries, muffins, cookies, buns, pies, dumplings and other flour dishes, as well as baby flour mixtures
29	Cereals, as well as cereals for baby food, baby food mixtures on cereal broths
31	Bakery products (bread of all kinds, bakery, lamb products, pies, pies, donuts, etc.), as well as crackers, croutons, crispbread
35	Alcoholic drinks, including beer and beer drinks
36	Vegetable and fruit juices, mineral water, bottled drinking water and other soft drinks
38	Chewing gum, food additives, dietary supplements, spices, spices and other food products not included in other lines
40	Cosmetics and perfumery products, except soap
42	Refrigerators and freezers, dishwashers, household washing machines and dryers, household cooking and heating equipment, sewing machines, vacuum cleaners and other electrical household appliances
45	Audio equipment, televisions, VCRs, camcorders, home theaters
46	Audio equipment, which includes tape recorders, radio tape recorders, decks, music centers, players, radios, tuners, amplifiers, equalizers, speakers, voice recorders, car audio equipment, players with a laser optical reading system for CDs, record players.
47	Plasma, projection, kinescope TVs, LCD TVs, etc.
49	Ski equipment, equipment for water sports, equipment and equipment for physical education, athletics, other sports or outdoor games, special sports shoes (ski boots, football boots, boots with attached skates, etc.). Please note that sales and stocks of sportswear and footwear such as sneakers are not included in this line.
50	Complete computers, including tablets (iPad), laptops, netbooks
51	Monitors, printers, speakers, mice, keyboards, touchpads, touch screens, microphones, scanners, webcams, video capture devices, TV tuners, devices used to store information processed by a computer (HDD, HDD, USB - flash - storage device).
52	Cameras, lenses, flashes, memory cards, tripods, light filters, digital photo frames, batteries, chargers, film, etc.
53	Mobile phones, including iPhone, smartphones
54	Bicycles and motorbikes, including children's bicycles
55	Books
60	Men's, women's and children's coats, short coats, raincoats, jackets, overalls, suits, jackets, jackets, trousers, dresses, skirts, blouses, vests, trouser sets and other outerwear, including knitwear. Please note: this line does not reflect sales and stocks of sportswear, leather clothing. They are shown on line 82.
61	Underwear: briefs, pantaloons, underpants, nightgowns, pajamas, bathing and housecoats, combinations, petticoats, peignoirs, T-shirts, jerseys and other underwear, including knitwear.
64	Men's, women's and children's shoes of any material and for various purposes, except for special sports shoes (ski boots, football boots, boots with attached skates, rollers, etc.)
65	Timber, brick, cement, crushed stone, gravel, sand, lime, gypsum, concrete mixtures, ceramic well pipes, tiles, mastic, putty and ground compounds, and other building materials. Please note: this line does not reflect the sale and stocks of hardware, paints and varnishes, hand tools, construction accessories, gardening equipment and inventory, metal and non-metal building structures, prefabricated wooden houses. They are shown on line 82. Line 65 = 47.52.71 + 47.52.72 + 47.52.79
67	Products used for medical purposes, orthopedic products, except for medical equipment. Please note: information on medical technology is shown on line 82. Line 67 = 47.74.10.000 + 47.74.20.000
69	Jewelry from precious metals and stones
70 – 74	Various types of motor fuel through gas stations (including MTZS, CNG filling station, AGZS, CryoGZS). According to columns 6 and 7 - stocks of motor fuel intended for retail trade. Please note: they do not reflect the sale of motor fuel to legal entities, the volume of gas sold for filling gas cylinders.
76	Tires and other auto parts, assemblies and accessories, both new and used, except car radios
77	Motorcycles, scooters, ATVs, snowmobiles, mopeds, both new and used
82	Non-food products not included in other lines (souvenirs, handicrafts, cult and religious items, funeral accessories, pets, bark for animals, birds, fish, feed, feed mixtures, flowers and other plants, seeds, fertilizers, liquid boiler fuel, bottled gas, wood fuel, etc. e).

font size

RESOLUTION of Rosstat dated 27-09-2007 68 ON APPROVAL OF STATISTICAL TOOLS FOR ORGANIZING STATISTICAL... Relevant in 2018

The procedure for filling out and submitting form N PM-bargaining

1. Form N PM-bargaining is submitted by legal entities (commercial organizations and consumer cooperatives) with an average number of employees from 16 to 100 people (including employees under civil law contracts and part-time jobs), which are small enterprises whose main activity is wholesale and retail trade (including trade in motor vehicles, motorcycles, their components and accessories, motor fuel, except for repairs auto Vehicle, motorcycles, household products and personal items) and services Catering, them separate divisions according to the list established by the territorial bodies of Rosstat.

In the address part of the form, the full name of the reporting organization is indicated in accordance with the constituent documents registered in the prescribed manner, and then in brackets - the short name.

The line "Postal address" indicates the name of the subject of the Russian Federation, the legal address with a postal code.

In the code section without fail the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) is affixed on the basis of the Notification of the assignment of the OKPO code sent (issued) to organizations by the authorities state statistics.

2. In the form N PM-bargaining, information is provided by a legal entity in total for all its divisions (including branches), except for territorially separate divisions located on the territory of other constituent entities of the Russian Federation (republics, territories, regions), as well as separately for its territorially separate divisions located on the same territory of a constituent entity of the Russian Federation, but on the territory of different municipalities.

Territorially separate subdivisions located on the territory of other constituent entities of the Russian Federation submit data to the statistical authorities at their location. If the separate subdivisions (branches, representative offices) do not have information to fill out the form, then the information for each such separate subdivision is filled in on a separate form by the head organization and sent to these separate subdivisions (branches, representative offices) for subsequent submission to the state statistics bodies at the place their presence within the stipulated time.

Legal entities submit form N PM-bargaining, as a rule, at the place of their state registration. An exception to this rule are cases when a legal entity registered in the territory of any subject of the Russian Federation does not operate in the territory of this subject of the Russian Federation. In this case, the specified form is submitted at the place of actual implementation of trading activities.

3. In the case of carrying out activities on the basis of a simple partnership agreement (agreement on joint activities), the cost of goods sold by the partners as a result of their joint activities, when each of the partners fill out Form N PM-bargaining, is distributed among the partners in proportion to the value of their contributions to the common cause, if otherwise is not provided by the simple partnership agreement or other agreement of the partners. If the cost of these goods cannot be distributed among the partners, then the information on them is shown on a separate form of state statistical observation by the friend who is entrusted with keeping records of common property.

4. Line 01 shows the retail trade turnover, which is the proceeds from the sale of goods to the public for personal consumption or use in household for cash or paid by credit cards, by settlement checks of banks, by transfers from depositors' accounts, by order individuals without opening an account, through payment cards, which is also counted as a sale for cash.

Retail turnover also includes:

the cost of goods sold under commission agreements (orders or agency agreements) at the time of sale in the amount of the full cost of goods, including remuneration;

the cost of goods sent to buyers by mail, with payment by bank transfer (at the time of delivery of the parcel to the post office);

The full cost of goods sold on credit (at the time the goods are released to buyers);

the cost of durable goods sold by samples (at the time of issuing an invoice or delivery to the buyer, regardless of the time the buyer actually pays for the goods);

the value of goods sold through teleshopping and computer networks(electronic commerce, including the Internet) by the time of issuing an invoice or delivery to the buyer, regardless of the time the buyer actually pays for the goods;

The cost of goods sold through vending machines;

Full cost medicines dispensed to certain categories of citizens free of charge or on preferential prescriptions;

the total cost of goods sold to certain categories of the population at a discount (fuel, etc.);

subscription price printed publications(at the time of issuing the invoice, excluding delivery costs);

the cost of a package that has a selling price that is not included in the price of the goods;

the value of empty containers sold.

Retail trade turnover is shown including the value of glassware sold with goods (less the value of empty glassware returned by the public) or accepted in exchange for goods.

The cost of goods sold to the population through a retail trade network or through trade divisions of non-trade organizations on account of debts for wages, pensions, benefits, etc. with subsequent payment to trade organizations by enterprises, social security agencies, etc., is included in the retail trade turnover.

Not included in retail trade turnover:

The cost of goods sold that did not survive the warranty periods of service;

The cost of tickets, coupons for all types of transport, lottery tickets, telephone cards, express payment cards for communication services;

the cost of goods sold through the retail trade network to legal entities (including social organizations, special consumers, etc.) and individual entrepreneurs.

Organizations (commission agents, attorneys, agents) carrying out activities in the interests of another person under commission agreements, commission agreements or agency agreements, reflect the cost of goods sold to the public in line 01 in full. Principals, trustees, principals who are the owners of these goods do not fill in line 01.

Data on the turnover of retail trade are submitted both by retail trade organizations and organizations of other types of activity listed in the address part of Form N PM-bargaining, if they sell goods purchased on the side (including those received in accordance with an exchange agreement) or goods of their own production to the population through trading establishments that are on their balance sheet, or with payment through their cash desk.

The turnover of public catering is not included in the turnover of retail trade and is shown separately in line 04.

Public catering organizations in lines 01 and 02 reflect the cost of culinary products and semi-finished products, as well as purchased goods that were sold through their retail outlets (shops, pavilions, tents, etc.). Purchased goods included in the menu and sold in the dining halls of restaurants, cafes, canteens, snack bars, bars are reflected in line 04.

A sign of a transaction related to retail trade is the presence of a cash receipt (account) or other document replacing a check.

Retail turnover is shown at actual sales prices, including sales margin, value added tax and similar obligatory payments.

5. On line 02, data on the turnover of retail trade in food products are allocated.

6. Line 03 shows the wholesale trade turnover, which is the proceeds from the sale of goods previously purchased on the side for the purpose of resale to legal entities and individual entrepreneurs for professional use(processing or further sale).

Commissioners (attorneys, agents) operating in wholesale trade in the interests of another person (committent, principal, principal) under commission (order) agreements or agency agreements, in line 03 reflect only the amount of remuneration received. The cost of goods sold on the basis of commission agreements, commission agreements or agency agreements is reflected by the committents (principals, principals).

Transportation and distribution of gas through gas distribution networks among end consumers (population, enterprises, etc.), as well as distribution (output) of electric and heat energy in line 03 are not shown, since their sale to the end consumer (i.e. organizations using them in the manufacture of products or for domestic purposes) is not a wholesale sale.

The sale of goods to the population refers to the retail trade turnover and is not reflected in line 03, but is shown in lines 01 and 02.

The cost of lottery tickets, telephone cards, express payment cards for communication services is not included in the wholesale trade turnover.

An obligatory sign of a transaction related to wholesale trade is the presence of an invoice for the shipment of goods.

Data on the turnover of wholesale trade is filled in by both wholesale trade organizations and organizations of other types of activities listed in the address part of Form N PM-Torg, if they resell goods previously purchased on the side to legal entities or individual entrepreneurs.

Wholesale trade turnover is given at actual selling prices, including trade margin, value added tax, excise tax, export duty, customs duties and similar obligatory payments. The amount of remuneration of commission agents (attorneys, agents) is reflected at the actual cost, including VAT.

7. Line 04 shows the turnover of public catering, which is the proceeds from the sale of own culinary products (dishes, culinary products, semi-finished products) and purchased goods without cooking(flour, confectionery and bakery products, fruits, alcoholic and non-alcoholic drinks, etc.) to the population for consumption, mainly on the spot, as well as to organizations and individual entrepreneurs for catering to various contingents of the population.

Data on the turnover of public catering are provided by both public catering organizations (canteens, cafes, restaurants, bars, snack bars, etc.), and organizations of other types of activities listed in the address part of the form N PM-torg, if they sell their own culinary products or purchased goods without cooking for consumption, mainly on the spot through catering establishments on their balance sheet.

The turnover of public catering includes the cost of own culinary products and purchased goods without cooking, sold (released):

Employees of organizations with subsequent deduction from wages;

by season tickets, coupons, etc. in the amount of the actual cost of food;

School students at the expense of parental fees, as well as in canteens of schools, technical schools, higher educational institutions and others educational institutions in cash;

catering organizations to social organizations (schools, hospitals, sanatoriums, nursing homes, etc.) in the amount of the actual cost of food;

at home by orders of the population;

to workplaces on orders of organizations and individual entrepreneurs;

Transport enterprises along the route of land, air, water transport;

for servicing receptions, banquets, etc.

The cost of meals for schoolchildren, hospital patients, contingents living in orphanages, nursing homes, etc., organized at the expense of budget financing or a fund health insurance, is not included in the turnover of public catering.

Catering turnover is shown at actual selling prices, including catering mark-up, value added tax and similar obligatory payments.

8. Line 05 shows the balance of goods purchased on the side and intended for resale. On line 06, stocks are allocated for sale to the public. The balances are assessed at the average selling prices for similar goods that were in force in the reporting month, including the trade margin, value added tax and similar obligatory payments. That is, the balance of goods for resale, accounted for on the balance sheet of the organization at the purchase price, when reflected in lines 05 and 06, should be revalued at the average selling prices for similar goods that were in effect in the reporting month. Data on balances are given for all places of storage of goods (in warehouses, refrigerated warehouses, storage facilities, stores, etc.), including rented ones.

Organizations (commission agents, attorneys, agents) carrying out activities in trade in the interests of another person under commission agreements, commission agreements or agency agreements do not fill in lines 05 and 06. The balances of goods in lines 05 and 06 reflect the owners of these goods - organizations that are commitents, principals, principals.

Catering organizations in lines 05 and 06 reflect the value of the balance of purchased goods intended for sale through their retail outlets. Remains finished products of own production in warehouses (in refrigerators) are not reflected in lines 05 and 06.

Lines 01 - 06 are given with one decimal place after the decimal point.

9. Section 2 is filled out only by retailers. Sales to the public and inventory data alcoholic products and beers are given in in kind in decalitres (one decalitre equals 10 liters) with one decimal place after the decimal point. Data on the stocks of alcoholic beverages and beer are reflected in all places of their storage (in warehouses, refrigerated warehouses, in stores), including rented ones.

The PM Trade form is, in essence, a document that provides information about the trade turnover of a small business. Such paper should be submitted to Rosstat at the place of registration of the enterprise.

The main list of those who are required to provide such a document to the authorities includes all representatives of small businesses that are engaged in retail trade. Before issuing a report, it is worth clarifying the full list of enterprises that are installed in the territorial region of Rosstat.

Since this report is required to be compiled and submitted to Rosstat on a monthly basis, many entrepreneurs should study the features of the form and the rules for filling it out. After all, failure to meet the deadlines for the delivery of such documents can result in fines from the relevant authorities.

Design instructions

Form PM-bargaining is intended for the reporting of legal entities that belong to the field of small business. At the same time, they must be engaged in retail trade. This may include not only food, clothing, but also the sale of motor vehicles and motor vehicles. However, it is worth considering that it is impossible to include here those who are engaged in the repair of vehicles and household appliances.

This type of form should include information about the legal entity. After filling out, the paper is betrayed to Rosstat.

The form should be filled with data according to the following structure:

1. Company name. It is filled in full form. The official abbreviated name can be written in brackets.
2. Location must be specified legal registration enterprise, and if it does not match the actual location, then you need to specify the second address.
3. Line 01 contains data on the turnover of retail trade.
4. The second column should reflect information about the turnover of food products. This includes drinks and tobacco products.
5. In the line with the digital designation 04, information is entered on the turnover of goods that were sold using the electronic commerce system.
6. In the next line, the amounts for which they were sold by mail are entered.
7. Well, in the sixth line, the turnover of wholesale trade is introduced, which were previously purchased for the purpose of resale to both legal entities and entities represented by an individual entrepreneur.
8. Line 07 is used to enter the remaining quantity of goods to be resold.
9. And in the column following it, the number of remnants of goods that will be revalued at an average cost for sale to the public is put down.
10. 09 is a line for entering the average number of employees of the company for last year. This data includes the number of employees, external part-timers, as well as those persons who performed work under contract agreements. It should be filled out once a year, generating a report for February.

Who submits statistics

The quarterly form PM Torg should be submitted to local statistical authorities based on the results of the quarter. The deadline is quite long and reaches the end of the month following the reporting quarter. Moreover, the obligation to submit such a report is assumed for enterprises that have the status of small enterprises or are in the Rosstat sample.

The class of small enterprises may include firms with more than 100 employees, but not less than 15. Or their annual revenue should be in the range of 120 million rubles - 800 million rubles. A firm ceases to be a small business entity when its performance is at the level described above for three consecutive years.

Rosstat takes data on small businesses as part of quarterly observations through the formation of representative samples of enterprises. Lists of those firms that submit reports are usually posted on the department's website.

The main content of the order

The FSGS order states general information about filling out the PM-bidding form and where it must be submitted after filling it out. It is indicated that those business entities that conduct wholesale trade in 2019 should submit such a form.

Small businesses that operate on a "simplified" basis can provide statistical reporting in accordance with the current procedure. But information is transferred by legal entity, which means that all branches and separate divisions of this legal entity should be indicated in any location.

A legal entity enters information into the PM Torg form and submits it to Rosstat at its location. If the legal entity does not conduct any activity at the location, then the form is sent to the place where the activity is actually carried out.

In this case, the head of the company can appoint responsible persons who can generate statistical reports and provide them by proxy. If the company is a subsidiary or dependent economic association, then they provide the PM with bargaining on a common basis. And if the main company, which also has subsidiaries, generates such a report, it does not enter information on separate branches into it.

But in the case of trust management of an enterprise, reports on it are compiled and transmitted by the managing organizations themselves. The form indicates the name of the organization, exactly with the constituent documents, as well as the postal address - physical and legal. Two addresses are indicated if they do not match, and updated version location must be indicated when filling out.

In the code part, the OKPO code is inserted, which is taken from the classifier, and then the turnover values ​​\u200b\u200bthat a particular company has for the reporting period are entered. If the activity is to transport gas or electricity to the public, as well as retail, such activity does not fit into the form.

The main sign that is being wholesale small business, there may be an invoice that is provided when the goods are shipped. On top of that, the report indicates not only the turnover indicated at the sale price, but also the list number of employees, except for those who were hired part-time from other companies or under a contract.

The procedure for filling out the form PM Torg

For those who have recently started entrepreneurial activity, there is a problem with how to fill out the document. First, a line is filled in with the name of the organization that generates the report. Moreover, the name is indicated first in full as it is entered in the constituent documents, and only then the abbreviated name is entered in brackets. Next, you should indicate not only the name of the subject of the Russian Federation, that is, the city, town, village, but also the legal address with a mandatory postal code.

OKPO is entered in the line for the code, which should be taken from the state statistics authorities themselves. Usually such a number is issued at the time of registration. Further, information is put on all divisions, branches, and not just on the main place. This does not include only branches from other subjects of the country, that is, other republics, territories or regional territories.

Those units that are located on the territory of other subjects of the Russian Federation are required to provide data on location. And if the unit itself cannot fill out the form, then it requests data from the parent organization, which then sends the generated report to the branch of another entity.

Legal entities submit reports at the place of state registration, but if the company does not operate at the place of registration, then the form is submitted at the place of actual activity.

The rows indicate the turnover of retail trade, and a breakdown is made into categories of goods that were sold to the public not only through personal sales, but also through the Internet, mail and other channels.

At the same time, goods that turned out to be overdue are not entered into the form, and goods in the form of tickets, coupons and payment for communication services are not included here, including data on wholesale sales. There is a separate line for public catering establishments, where not only the volume of the sold cooking is entered, but also its selling price.

The form also indicates the number of residual goods and stocks that are planned to be sold to the public, their sale value is also indicated. To complete section 2, you must maintain retail. At the same time, in the case of the sale of alcohol, information on the quantity products sold expressed in decalitres, and stocks of drinks are formed based on all storage locations.

When filling out this form, instructions will be useful to avoid mistakes. The first line shows the retail turnover, which shows the proceeds received from the sale of consumer goods or household goods to the population.

Moreover, goods sold under contracts of commission, full value, on credit and by mail, as well as through vending machines and at a discount are indicated here. That is, this line somehow indicates any product that was sold by the organization.

Row two separates information on the level of turnover of trade in food products. products, including including drinks and products containing tobacco.

Line 03 indicates information on the wholesale turnover of the organization, which indicates the proceeds received from the resale of goods to entrepreneurs and legal entities. Moreover, the sale of gas and electricity, lottery tickets and payment cards for communication services does not appear here.

Next, the line indicates the balance of goods that are planned to be sold at wholesale scheme, and in line 05 - stocks that are planned to be sold to the public at retail. Moreover, the selling price is also indicated, which is formed on the basis of the average selling price of such goods, the trade margin, VAT and other additives.

Line 06 indicates the average number of employees for the past year, it is filled in the report provided in March for the entire past year. This does not include employees who are not in the state, as well as those who were involved in work under a contract or worked part-time.

The average number for the year can be calculated by taking the average number of workers for each of the months of the year and dividing them by 12. Freelance and contract workers are entered separately, as well as their average monthly and annual number in the enterprise.

A report in the form of PM-trading is submitted to the statistical authorities. Based on this, statistics are generated on the number of employed people, sales volumes and prices for goods and services. Moreover, in case of failure to provide, the organization may face a fine for violations of the reporting procedure.