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Report to statistics 3 bargaining pm region. The procedure for filling out and submitting form N PM-torg

Small business enterprises in the trade sector are required to submit reports according to the 3-TORG (PM) form to the territorial body of Rosstat at the end of each quarter. Our article explains how to fill out this form in detail.

What to follow

The current form 3-TORG (PM) was approved along with some other statistical forms by Rosstat order No. 388 dated August 4, 2016 (Appendix No. 7). The same document contains mandatory instructions for filling out 3-TORG (PM).

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

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

First, a general approach on how to fill out form 3-TORG (PM). They do this:

based on the cumulative total principle;
as a whole for the trading enterprise, taking into account “special features”.

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

Features of filling out 3-TORG (PM)
Retail trade entity	Filling Features
Simple partnership (joint activity agreement)	The cost of goods sold by comrades is distributed according to the value of their contributions to the common cause (the form is filled out by each of them). A different procedure may be prescribed by the partnership agreement or another agreement. If the cost of goods cannot be distributed among the partners, then the form is handed over for everyone 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/mandate/agency agreements	Shows the actual cost of goods sold to the public
Committors, 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 coincide with the legal one. And the OKPO code is taken from the notification of its assignment from the local Rosstat authority.

Section 1

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

for the quarter;
for the same quarter last year.

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

Thus, retail turnover includes the full cost of:

goods sold to the public on credit;
medicines dispensed to certain categories of 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 cost of goods sold through the retail trade network is not included in retail turnover:

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

A mandatory feature of a retail transaction is the presence of a cash receipt (invoice) or other document replacing the receipt.

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

trade margin;
similar mandatory payments.

For the purposes of line 03, Internet trading is the sale of goods based on orders from buyers received online, 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 of invoice issuance or delivery 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 orders. They are selected from advertisements, catalogues, samples or other types of advertising.

Inventories of goods purchased externally and intended for sale to the public (page “05”) are valued at the average selling prices for similar goods that were in effect in the reporting quarter and the corresponding quarter of the previous year. That is, on the balance sheet they are accounted for at the acquisition price, and on line 05 - at average prices.

In addition, data on inventories of goods is provided for all places of their storage, including rented ones:

warehouses;
cold storage warehouses;
in shops.

Goods accepted from the population on commission are not included in the volume of inventories.

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 - principals, principals, principals.

Section 2

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

How to fill in individual lines
Line no.	What to indicate
06	Fresh, chilled, frozen or canned animal meat, poultry Meat products and canned food Game meat By-products from animal meat, poultry, game
07	Beef, pork, veal, lamb, goat meat, horse meat, rabbit meat and other types of animal meat. Please note: sales and inventories of meat by-products are reflected only on line 06
08	Meat of chickens, chickens, guinea fowl, geese, ducks, turkeys and other poultry. Please note: sales and inventories of poultry by-products are reflected on line 06
09	Meat and poultry products: · boiled, semi-smoked, hard smoked and other sausages; · sausages and sausages; · smoked meats; · meat snacks; · semi-finished products (meat cutlets, meat and vegetable cutlets and with other fillings, dumplings, pancakes and pies with meat, meatballs, minced meat, etc.); · quick-frozen semi-finished products (with and without garnish); · culinary products from meat, including our own production; · meat bouillon cubes.
11	Live fish, chilled, frozen, salted, spicy salted, marinated, smoked, dried, dried, balyk products, caviar (by weight and in jars), crustaceans, shellfish and other seafood, canned fish in oil, tomato sauce, natural canned fish, fish vegetables canned food, preserved fish 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, flaxseed, olive, rapeseed, salad, etc.
16	Margarine products (milk, cream, dairy-free margarine, confectionery and cooking fat)
17	Drinking milk, milk drinks without fillers and with fillers, fermented milk products and drinks (yogurt, fermented baked milk, kefir, yogurt, kumiss, etc.), cream, sour cream, cottage cheese, curd cheeses, curd mass, curd semi-finished products (dumplings, cheesecakes, etc.), cheeses, canned milk, freeze-dried canned milk powder, condensed and concentrated milk.
18	Drinking milk, whole, bottled, pasteurized, sterilized
19	Pasteurized, sterilized milk drinks (reconstituted milk), made from whole cow's milk powder, without fillers
23	Sugar, powdered sugar, xylitol, sorbitol, other sweeteners
24	Flour and sugar confectionery products
25	Tea, coffee, cocoa, as well as herbal teas, children's teas, coffee drinks, capsules for coffee machines, chicory (with and without additives), tea and coffee gift sets (with cups, spoons, candies, etc.)
28	Flour, flour product concentrates for making cakes, pastries, muffins, cookies, buns, pies, dumplings and other flour dishes, as well as baby flour nutritional mixtures
29	Cereals, as well as porridges for baby food, infant formula based on cereal decoctions
31	Bakery products (bread of all types, bakery, bagel 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 non-alcoholic drinks
38	Chewing gum, food additives, dietary supplements, herbs, spices and other food products not included in other lines
40	Cosmetic and perfumery products, except soap
42	Refrigerators and freezers, dishwashers, household washers and dryers, household cooking and heating equipment, sewing machines, vacuum cleaners and other electrical household appliances
45	Audio equipment, televisions, video recorders, video cameras, home theaters
46	Audio equipment, which includes tape recorders, tape recorders, decks, stereos, 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, CRT TVs, LCD TVs, etc.
49	Ski equipment, water sports equipment, 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: this line does not reflect sales and inventories of sportswear and footwear such as sneakers.
50	Fully equipped computers, including tablets (iPads), laptops, netbooks
51	Monitors, printers, speaker systems, mice, keyboards, touchpads, touch screens, microphones, scanners, web cameras, video capture devices, TV tuners, devices used to store information processed by a computer (HDD, HDD, USB flash drive) storage device).
52	Cameras, lenses, flashes, memory cards, tripods, 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, trousers, dress items, skirts, blouses, vests, trouser sets and other outerwear, including outerwear. Please note: this line does not reflect sales and inventories of sportswear and leather clothing. They are shown on line 82.
61	Underwear: briefs, pantaloons, underpants, nightgowns, pajamas, bathrobes and dressing gowns, slips, petticoats, negligees, T-shirts, sweatshirts and other underwear, including linen knitwear.
64	Men's, women's and children's shoes made of any material and for different purposes, except for special sports shoes (ski boots, football boots, boots with attached skates, roller skates, etc.)
65	Timber, brick, cement, crushed stone, gravel, sand, lime, gypsum, concrete mixtures, ceramic well pipes, tiles, mastic, putty and primer compounds, and other building materials. Please note: this line does not reflect sales and inventories of hardware, paints and varnishes, hand tools, construction accessories, gardening equipment and tools, 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 medical equipment. Please note: information on medical equipment is shown on line 82. Line 67 = 47.74.10.000 + 47.74.20.000
69	Jewelry made from precious metals and stones
70 – 74	Various types of motor fuel through gas stations (including MTZS, CNG filling stations, AGZS, CryoGZS). In columns 6 and 7 – motor fuel reserves intended for retail trade. Please note: they do not reflect the sale of motor fuel to legal entities, nor the volumes of gas sold for refilling gas cylinders.
76	Tires and other car 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, objects of worship and religious purposes, funeral supplies, pets, bark for animals, birds, fish, feed, feed mixtures, flowers and other plants, seeds, fertilizers, liquid boiler fuel, bottled gas, wood fuel, etc.).

New form "Information on retail trade turnover of a small enterprise (form 3-TORG PM)" officially approved by the document Order of Rosstat dated September 22, 2017 N 621 (as amended on October 4, 2017, as amended on July 30, 2018).

More information about using the OKUD form 0614009:

Note to the accountant: reporting for the first quarter of 2009
Who needs statistical reporting and why?
So the status of small businesses has changed? - The very concept of “small business” has been revised. Many organizations... employees. These are wholesale and retail trade, public catering, services to the population and... turnover; new forms No. PM-torg and No. 3-TORG (PM) have additionally been introduced for these companies. Collecting information... can organizations and entrepreneurs find out about the obligation to provide statistical reporting? - ... 13.19 of the Code of the Russian Federation on Administrative Offenses provides for... it is impossible to obtain much data about the economy of the region and the Russian Federation. ...
Updated reports on the volume of paid services to the population, on the retail trade turnover of small enterprises
... ;Information on the activities of a collective accommodation facility" (Appendix No. 6); N 3-TORG (PM...) "Information on the retail trade turnover of a small enterprise" (Appendix No. 7). 2 ... N 17 "Form federal statistical observation N 3-TORG (PM) "Information on the retail trade turnover of a small enterprise", approved... ;Form of federal statistical observation Appendix No. 3 to form N P-1 "Information on...
The volume of services to the population and retail turnover will need to be reported in statistics in a new way.
388 Rosstat approved the following new forms of federal statistical observation: annual (introduced... year): N 1-travel agency "Information on the activities of a travel agency" ... " N 1-AE "Information on administrative offenses in the economic sphere... year: N P (services) "Information on the volume of paid services to the population by...) "Information on the activities of collective accommodation facilities" N 3-TORG (PM) "Information on the retail trade turnover of a small enterprise."
Rosstat updated 8 forms and returned a number of old ones that were no longer valid in 2015-2014
... "; N PM-prom "Information on the production of products by a small enterprise"; N 1 ... -IP (month) "Information on the production ... - energy sector, as well as form N 3-TORG (PM)" Information on the retail trade turnover of a small enterprise" and a number of other... forms. In this case, the corresponding forms become invalid...
Version 3.0.75 of the "Taxpayer" configuration has been released
... " (rev. 3.0) for "1C:Enterprise 8". New... in version The configuration includes a new edition of the form... 3/600@ The configuration includes new editions of statistical reporting forms: No. PM-torg " Information on the turnover of wholesale trade of a small enterprise..." (approved by order of Rosstat dated August 27, 2014 No. 536); No. 1-TORG... "Information on the sale of goods by wholesale and retail trade organizations" (approved...
Version 1.3.61 of the Manufacturing Enterprise Management configuration has been released.
Manufacturing Enterprise Management" (rev. 1.3) for "1C:Enterprise 8" ... November 2014 No. ММВ-7-3/600@). The form is used from reporting for 2014 ... supported in upcoming releases. statistics form No. PM-torg "Information on the trade turnover of a small enterprise" (approved by order of Rosstat... statistics form No. 1-TORG "Information on the sale of goods in wholesale and retail trade organizations... GD-4-3/27262@. Changes in electronic submission of regulated reporting forms For...

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

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

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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 deadlines for submitting such documents can result in fines from the relevant authorities.

Design instructions

The PM-torg form is intended for reporting by legal entities that belong to the field of small business. At the same time, they must engage in retail trade. This may include not only food and clothing, but also trade in automobiles and motorcycles. However, it is worth considering that those who repair vehicles and household appliances cannot be included here.

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

The form should contain data according to the following structure:

Name of the enterprise. It must be filled out in full. The official abbreviated name can be written in parentheses.
The place of legal registration of the enterprise must be indicated, and if it does not coincide with the actual location, then a second address must be indicated.
Line 01 contains data on retail trade turnover.
The second column should reflect information about the turnover of food products. This includes drinks and tobacco products.
In the line with the digital designation 04, information about the turnover of goods that were sold using the e-commerce system is entered.
The next line contains the amounts for which they were sold by mail.
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 individual entrepreneurs.
Line 07 is used to enter the remaining quantity of goods to be resold.
And in the column following it, the number of remaining goods that will be revalued at the average cost for sale to the public is entered.
09 is a line for entering the average number of employees of the company for the last year. These data include the number of employees, external part-time workers, 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 reports statistics?

The quarterly PM Torg form must be submitted to local statistical authorities based on the results of the quarter. The deadline for submission is quite long and reaches the end of the month that follows 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 between 120 million rubles and 800 million rubles. A company ceases to be a small business entity when its indicators are at the level described above for three years in a row.

Rosstat collects 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.

Main contents of the order

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

Small enterprises that operate under the “simplified” system can provide statistical reporting according to the current procedure. But information is transmitted by legal entity, which means that all branches and individual divisions of this legal entity should be indicated at 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 carry out any activities at its location, then the form is sent to the place where the activities are 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 business association, then they provide PM with trading on a general basis. And if the main company, which also has subsidiaries, generates such a report, it does not include information about separate branches.

But in the case of trust management of an enterprise, reports on it are compiled and submitted by the management 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 an updated version of the 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 that are present for a particular company for the reporting period are entered. If the activity consists of transporting gas or electricity to the population, as well as retail trade, such activity does not fit into the form.

The main sign that a small enterprise is engaged in wholesale trade may be an invoice, which is provided upon shipment of goods. On top of everything, the report indicates not only the turnover indicated at the sales price, but also the number of employees on the payroll, except for those who were hired part-time from other companies or under a contract agreement.

The procedure for filling out the PM Torg form

Those who have recently started doing business have a problem with how to fill out the document. First, fill in the line with the name of the organization generating the report. Moreover, the name is first indicated in full as it is written 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, a city, town, village, but also a legal address with a mandatory postal code.

OKPO is entered in the line for the code, which should be taken from the state statistics bodies themselves. This number is usually issued during registration. Next, information is provided for all divisions and branches, and not just for the main location. This does not include only branches from other constituent entities of the country, that is, other republics, territories or regional territories.

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

Legal entities provide reporting 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 lines indicate retail turnover, with a breakdown 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 are overdue are not entered into the form, and goods in the form of tickets, coupons and payments for communication services are not included here, including data on wholesale sales. For public catering establishments there is a separate line; not only the volume of culinary products sold is entered there, but also its selling price.

The form also indicates the number of remaining goods and inventories that are planned to be sold to the public, and their selling price is also indicated. To complete Section 2, you must be a retail trader. Moreover, in the case of the sale of alcohol, information on the quantity of products sold is expressed in deciliters, and the stocks of drinks are formed based on all storage locations.

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

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

Line two provides separate information on the level of trade turnover in food products, including drinks and products containing tobacco.

Line 03 indicates information about the wholesale turnover of the organization, which indicates revenue 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 balances of goods that are planned to be sold on a wholesale basis, and line 05 indicates the stocks that are planned to be sold to the public at retail. Moreover, the sales price is also indicated, which is formed on the basis of the average selling price of such goods, trade margins, VAT and other additives.

Line 06 indicates the average number of employees for the last year; it is filled out in the report provided in March for the entire last year. This does not include employees who are not on staff, as well as those who were hired to work under a contract or worked part-time.

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

The report in the PM-torg form 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 reporting procedures.

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

For small enterprises using a simplified taxation system, the current procedure for submitting statistical reporting is maintained (clause 4 of article 346.11 of the Tax Code of the Russian Federation). These enterprises provide form N PM-torg on a general basis.

2. Information is provided for the legal entity as a whole, that is, for all branches and structural divisions 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 event that a legal entity does not carry out activities at its location, the form is provided at the place of actual activity.

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

4. Temporarily non-operating organizations, where activities were carried out during part of the reporting period, provide a form on a general basis indicating since what time they have not been working.

Bankrupt organizations that have entered bankruptcy proceedings are not exempt from providing information in the Federal Statistical Observation form N PM-torg. Only after the arbitration court has issued a ruling on the completion of bankruptcy proceedings and entry into the unified state register of legal entities of its liquidation (clause 3 of Article 149 of the Federal Law of 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 federal statistical observation form N PM-torg on a general basis in accordance with paragraph 3 of these Instructions. The main business company or partnership that has subsidiaries or dependent companies does not include information on subsidiaries and dependent companies in the federal statistical observation form.

6. Organizations carrying out trust management of an enterprise as a whole property complex draw up and provide reports on the activities of the enterprise under their trust management.

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

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

Transportation and distribution of gas through gas distribution networks among end consumers (residents, enterprises, etc.), as well as distribution (supply) of electrical and thermal energy on line 01 are not shown, since their sale to the end consumer (i.e. organizations using them in the production of products or for household purposes) is not a wholesale sale.

Monthly reporting of statistics on the turnover of wholesale trade of a small enterprise

Monthly PM-torg form - how to fill out? The report “Information on wholesale trade turnover of a small enterprise” is easy to fill out; it contains only one indicator - wholesale trade turnover, which is indicated for several periods:

for the reporting month;
for the past month;
for the month of the same name last year.

When filling out information for the reporting company, you must indicate:

the full name of the organization and write a short name next to it in brackets;
zip code and legal address of the company, if the location differs from registration, then note the actual address;
OKPO, assigned by statistics, this code can be “seen” in the form of a balance sheet in the organization’s code line.

After filling out the report, it is signed by the head of the company or the official responsible for reporting, the telephone number and date of preparation are indicated - and the report can be considered ready if you know the nuances of the presentation and what income is not considered wholesale turnover for the purpose of filling out this information. This will be discussed further in the article.

The PM-torg form is filled out on a form approved by Rosstat order No. 321 dated July 16, 2015, and is submitted monthly to the territorial statistics body, the deadline for submission is the 4th of the previous month.

Who must submit reports?

Not all enterprises have an obligation to provide (see figure):

Don't know your rights?

The following are not exempt from submitting the form:

small enterprises on a simplified taxation system - they submit reports according to generally accepted rules;
firms that have worked for an incomplete reporting period are required to submit the PM-torg form, indicating in writing the period of inactivity;
companies in bankruptcy - only after making an entry about liquidation in the Unified State Register of Legal Entities, the organization is exempt from submitting a report.

Presentation nuances:

Legal entities provide information at the place of registration; if there is no activity at the location, the company sends a report to the place of activity.
If the company includes branches and divisions located in different regions, reporting is submitted as a whole for the entire organization at its place of registration.
The main business company submits a report without taking into account the turnover of subsidiaries and dependent companies, which, in turn, also provide information on their activities in a separate form.
If a company is in trust management, then the enterprise carrying out management is accountable for it as for an entire property complex.
Enterprises operating under a simple partnership agreement distribute wholesale trade turnover in proportion to their contributions, unless this contradicts their agreement, and each entity submits a report. If it is impossible to distribute the proceeds, the PM-torg form is submitted by the comrade performing reporting duties.
If there are no reporting indicators, you should send a letter about this to the statistical office. This must be done every time the form is due, since zero reports are not submitted to Rosstat, and penalties for failure to submit may be assessed (Rosstat letter dated January 22, 2018 No. 04-4-04-4/6-smi).

Any company can be included in a sample survey organized by a statistical agency. In this case, Rosstat notifies the enterprise in writing of the need to report on this form.

What applies to wholesale trade?

Wholesale trade for the purpose of filling out the main indicator in line 01 of the PM-trading form is considered to be:

the cost of goods shipped with the obligatory completion of an invoice;
proceeds from goods sold purchased for subsequent sale to legal entities and individual entrepreneurs for further use or resale;
if the turnover includes the sales price with a markup, VAT, excise tax, customs duty, and all mandatory payments;
for commission agents (agents) - remuneration if they carry out activities in the interests of another person (principal, principal) is reflected with value added tax at the actual cost;
for principals - the turnover of trade carried out by the principal (principal) on the basis of commission agreements or agency agreements is indicated at the cost of goods sold.

Turnover on line 01 is indicated in thousands of rubles with one decimal place after the decimal point.

The following is not considered a wholesale sale for the purpose of completing this statistical report:

sales of products to the public, since this is retail trade;
revenue from the sale of fuel cards, telephone cards, communication services, as well as from the sale of lottery tickets;
the cost of utilities provided to the population and enterprises (gas, water supply, electricity).

Statistical reporting in the PM-torg form is mandatory for small wholesale businesses (except micro-enterprises). Retail trade organizations do not submit this report. When completing the main indicator, you must include turnover, which is considered wholesale only for the purpose of completing this report form. This information is submitted to Rosstat monthly on the 4th of the previous month.

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