Legislative framework of the Russian Federation. The procedure for filling out and submitting form N PM-torg Form PM-torg monthly how to fill out

On a quarterly basis, small business trading companies must report to Rosstat on their trade turnover. They must do this with the help of special tools. document - form 3-TORG (PM). Read more about how it is filled out in this article.

All companies must submit this form to Rosstat:

Carrying out retail sales of products;
The number of personnel ranges from sixteen to one hundred people;
Providing catering services.

Due dates

Form 3-TORG (PM) must be submitted to the territorial offices of Rosstat before the fifteenth day of the month following the reporting quarter. However, if the deadline for submitting the report (the fifteenth day) falls on a weekend, the report can be submitted on the next working day.

Thus, form 3-TORG (PM) in 2017 must be submitted within the following deadlines:

For the 1st quarter - until the seventeenth of April;
For the 2nd quarter - until the seventeenth of July;
For the 3rd quarter - until November sixteenth.

Report structure

The report to Rosstat in form 3-TORG (PM) has the following structure:

Title page;
Section 1 – information on trade turnover;
Section 2 – classification of retail trade and product inventories by type;
Section 3 – gas station statistics.

Features of filling out a report

Consider the main features of the 3-TORG (PM) form, depending on who carries out the retail sale of products:

How to fill out a report

Let's consider the procedure for filling out 3-TORG (PM) 2017:

The title page reflects the name of the reporting company, its postal address, as well as the OKPO code.

The first section is intended to reflect the final data on retail trade turnover for the reporting period, as well as for the previous reporting period. This allows you to clearly compare the indicators. It is filled in line by line in the following order:

1 – turnover of sales of products that generate cash income from the sale of these products for personal consumption or household purposes. purposes;
2 – sales of food, drinks and tobacco;
3 – sales turnover via the Internet;
4 – sales turnover via mail;
5 – the amount of product inventories at the end of the reporting period.

The second section of 3-TORG (PM) 2017 is intended to decipher the information that is indicated in the first line of the first section. In lines 6 to 82 it is required to classify goods into groups in value terms.

The third section provides information on the number of available gas stations. Line by line it is filled in as follows:

83 – number of gas stations, excluding mobile gas stations;
84 – number of MTZS;
85 – number of CNG filling stations.

The PM-torg form Information on the trade turnover of a small enterprise is submitted to the territorial body of Rosstat by all legal entities (commercial organizations, consumer cooperation organizations) that are small businesses (with the exception of microenterprises). The main activity of legal entities providing this report is retail trade (including trade in motor vehicles, motorcycles, their components and accessories, motor fuel, except for the repair of motor vehicles, motorcycles, household products and personal items), according to the list established by territorial authorities Rosstat. The statistical report must be submitted monthly.

The form includes information regarding the legal entity as a whole.

The completed form is submitted to the territorial bodies of Rosstat at the location of the legal entity. In the event that a legal entity does not carry out activities at its location, the form is provided at the place where it actually carries out activities.

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

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, unless otherwise provided for by a simple partnership agreement or other agreement of the partners. If the cost of these goods cannot be distributed among partners, then information on them is shown on a separate form of federal statistical observation by the partner who is entrusted with keeping records of common property.

The address part of the form indicates the full name of the reporting organization in accordance with the constituent documents registered in the prescribed manner, and then the short name in brackets.

The line "Postal address" indicates the name of the subject of the Russian Federation, legal address with postal code; if the actual address does not coincide with the legal address, then the actual postal address is also indicated.

In the code part, a legal entity must enter the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) on the basis of the Notification of assignment of the OKPO code sent (issued) to organizations by the territorial bodies of Rosstat.

How to fill out the form

Line 01 shows retail trade turnover, which represents revenue from the sale of goods to the public for personal consumption or use in the household in cash or paid by credit cards, bank checks, transfers from depositor accounts, on behalf of individuals without opening accounts through payment cards, which is also counted as a cash sale.

Retail trade 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 the goods, including remuneration;
the cost of goods sent to customers by mail, with payment by bank transfer (at the time the parcel is delivered to the post office);
the full cost of goods sold on credit (at the time the goods are released to customers);
the cost of durable goods sold according to samples (based on the time of issuing an invoice or delivery to the buyer, regardless of the time of actual payment for the goods by the buyer);
the cost of goods sold through teleshopping and computer networks (electronic commerce, including the Internet) at the time of issuing an invoice or delivery to the buyer, regardless of the time of actual payment for the goods by the buyer;
the cost of goods sold through vending machines;
the full cost of medicines dispensed to certain categories of citizens free of charge or on preferential prescriptions;
the full cost of goods sold to certain categories of the population at a discount (coal, bottled gas, wood fuel, etc.);
cost of printed publications sold by subscription (at the time of invoice issuance, excluding delivery costs);
the cost of packaging that has a selling price that is not included in the price of the product;
cost of empty containers sold.
Not included in retail trade turnover:
the cost of goods issued to their employees as payment for labor;
the cost of real estate;
cost of goods sold that did not meet the warranty period;
the cost of travel 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, commissions or agency agreements, the cost of goods sold to the public is reflected on line 01 in full. Principals, principals, and principals who are the owners of these goods do not fill out line 01.

Data on retail trade turnover are filled out by both retail trade organizations and wholesale trade organizations if they sell goods to the public.

The turnover of public catering is not included in the turnover of retail trade.
A sign of a transaction classified as retail trade is the presence of a cash receipt (invoice) or other document replacing the receipt. Retail trade turnover is given in actual selling prices, including trade margins, value added tax and similar mandatory payments.

Line 02 contains data on the turnover of retail trade in food products, including drinks, and tobacco products.

Line 03 shows wholesale trade turnover, which represents revenue from the sale of goods previously purchased externally for resale to legal entities and individual entrepreneurs for professional use (processing or further sale).

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, on line 03 reflect 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 03 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.

Sales of goods to the public relate to retail trade turnover and are not reflected on line 03, but are shown on lines 01 and 02.

The cost of lottery tickets, telephone cards, express payment cards for communication services is not included in wholesale trade turnover. The cost of sold real estate on line 03 is also not reflected.

A mandatory feature of an operation classified as wholesale trade is the presence of an invoice for the shipment of goods.

Data on wholesale trade turnover are filled in by both wholesale trade organizations and retail trade organizations if they resell goods previously purchased externally to legal entities or individual entrepreneurs.

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

Line 04 shows the balances of goods purchased externally and intended for resale. Line 05 identifies the balances of goods for sale to the public, which must be revalued at the average selling prices for similar goods in effect in the reporting month, including value added tax and similar mandatory payments. Data on the balances of goods intended for sale to legal entities and individual entrepreneurs are reflected at purchase prices.

Data on the balance of goods is provided for all storage locations (in warehouses, refrigerated warehouses, warehouses, stores, etc.), including rented ones. Lines 04 and 05 also reflect the balances of goods transferred by the reporting organization for safekeeping. Remains of goods belonging to other organizations and accepted for safekeeping or located in leased areas are not shown on lines 04 and 05.

Organizations (commission agents, attorneys, agents) carrying out trading activities in the interests of another person under commission agreements, commissions or agency agreements do not fill out lines 04 and 05. The balances of goods on lines 04 and 05 are reflected by the owners of these goods - organizations that are principals, principals, and principals.
Lines 01 - 05 are given with one decimal place.

The “For reference” section is filled out only by the legal entity as a whole for all its divisions, including branches located on the territory of other constituent entities of the Russian Federation (republics, territories, regions).

Line 06 provides information on the average number of employees of the organization for the previous reporting year, which includes the average number of employees, the average number of external part-time workers and the average number of employees who performed work under civil contracts.

The average number of employees (without external part-time workers) for the reporting year is determined by summing the average number of employees for all months of the reporting year and dividing the resulting amount by 12.

The average number of employees for a month is calculated by summing the number of employees for each calendar day of the month and dividing the resulting amount by the number of calendar days of the month; the number of employees for the previous working day is taken as a weekend or holiday. The list of employees includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, both those who actually worked and those who were absent from work for any reason (due to a business trip, illness, annual, additional, study leave, leave without pay, etc.), as well as working owners of organizations who received wages in this organization.

When calculating the average number of employees, women who were on maternity leave and additional child care leave are excluded.
Employees hired on a part-time basis are counted in the average headcount in proportion to the time worked.

The average number of employees who performed work under civil contracts is calculated according to the methodology for determining the average number of employees. These employees are counted for each calendar day as whole units throughout the entire period of this contract, regardless of the period of payment of remuneration. For the reporting year is determined by summing the average number of these employees for all months of the reporting year and dividing the resulting amount by 12.

Line 07 shows the presence of shops and pavilions, own (not leased) and leased, as of January 1 of the reporting year, and line 08 shows the area of their sales area.

Stores include specially equipped stationary buildings or parts of buildings intended for the sale of goods and provision of services to customers and provided with a sales floor, ancillary administrative and utility premises, as well as premises for receiving, storing goods and preparing them for sale.

Pavilions include equipped buildings with a sales floor and premises for storing inventory, designed for one or more seller workplaces.

Line 08 indicates the area of the sales floor of stores (pavilions). It includes the installation area (the area of the sales floor occupied by equipment intended for displaying, demonstrating goods, making cash payments and servicing customers), the area of cash registers and cash booths, the area of working places for service personnel, as well as the area of aisles for customers. The area of premises for receiving, storing and preparing goods for sale, the area of utility and administrative premises is not included in the area of the trading floor.

Line 09 reflects the presence of own (without leased) and leased car dealerships as of January 1 of the reporting year, line 10 indicates the area of their sales area.

Line 11 shows the availability of own (not leased) and rented tents and kiosks at the end of the reporting year.

A tent (stall) is an easily erected prefabricated structure, equipped with a counter, without a sales area or premises for storing goods, designed for one or more seller’s workplaces, the area of which contains inventory for one day of trading. A kiosk is a building equipped with retail equipment, without a sales floor and premises for storing goods, designed for one seller’s workplace, on the area of which inventory is stored.

The presence of pharmacy kiosks and points is not shown on line 11, but is reflected on line 15.

Line 12 reflects the presence as of January 1 of the reporting year of own (without leased) and leased gas stations (gas stations), including autogas filling stations (AGS).

Line 13 shows the presence of own (without leased) and leased pharmacies and pharmacy stores as of January 1 of the reporting year, line 14 shows the area of their sales area.

Line 15 shows the presence of own (without leased) and leased pharmacy kiosks and points as of January 1 of the reporting year.

If an enterprise rents part of the total (trade) area owned by another legal entity or individual entrepreneur, and carries out trading activities in this area, then on lines 07, 08, 11 and 15 it is reflected as a separate retail facility (shop, pavilion, point, etc.). p.).

Lines 06 - 15 are completed once a year in the February report.

The form includes information regarding the legal entity as a whole.

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

How to fill out the form

Retail trade 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 the goods, including remuneration;
the cost of goods sent to customers by mail, with payment by bank transfer (at the time the parcel is delivered to the post office);
the full cost of goods sold on credit (at the time the goods are released to customers);
the cost of durable goods sold according to samples (based on the time of issuing an invoice or delivery to the buyer, regardless of the time of actual payment for the goods by the buyer);
the cost of goods sold through teleshopping and computer networks (electronic commerce, including the Internet) at the time of issuing an invoice or delivery to the buyer, regardless of the time of actual payment for the goods by the buyer;

the cost of goods sold through vending machines;
the full cost of medicines dispensed to certain categories of citizens free of charge or on preferential prescriptions;
the full cost of goods sold to certain categories of the population at a discount (coal, bottled gas, wood fuel, etc.);
cost of printed publications sold by subscription (at the time of invoice issuance, excluding delivery costs);
the cost of packaging that has a selling price that is not included in the price of the product;
cost of empty containers sold.
Not included in retail trade turnover:
the cost of goods issued to their employees as payment for labor;
the cost of real estate;
cost of goods sold that did not meet the warranty period;
the cost of travel 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.