How to fill out a report 1 travel agency. Legislative framework of the Russian Federation. On approval of statistical tools for organizing federal statistical monitoring of market services, tourism, transport and administrative offenses
Drawing up and submitting the “1-travel agency” form to Rosstat is mandatory for all organizations and individual entrepreneurs engaged in the tourism business, both tour operators and travel agents, including foreign legal entities operating in the Russian Federation and bankrupt firms.
If the reporting entity has separate divisions, then it generates several report forms: for the entity without divisions and for each of the separate divisions. They must be submitted to the territorial bodies of Rosstat in accordance with the location of each of the objects in respect of which the form is being drawn up. If the place of activity does not coincide with the location, then the form is submitted at the place of actual activity.
The form is annual, compiled based on the results of the previous year and submitted to Rosstat no later than April 1 of the year following the reporting year. Thus, for 2018 the form must be submitted by 04/01/2019.
Failure to submit it to Rosstat will result in administrative penalties for the organization and its officials or for individual entrepreneurs.
Its mandatory details, as for any other form of statistical reporting, are:
- information about the person filling out the form: his name (full and short), name of a separate division, address (legal and actual), OKPO code;
- details of the person appointed responsible for drawing up the form: his position, full name and contact information;
- reporting year number and date of preparation of the form.
Additionally indicated:
- type and scope of activity;
- application (non-application) of the simplified tax system.
For information on how the use of the simplified tax system affects the accounting features of a travel agency, read the article “Accounting in a travel agency using the simplified tax system (nuances)” .
All concepts related to tourism activities used in the form are borrowed from the Russian Federation Law “On the Fundamentals of Tourism Activities in the Russian Federation” dated November 24, 1996 No. 132-FZ.
Cost indicators entered into the form are expressed in thousands of rubles with one decimal place. Regarding the cost of a tourism product, valued in foreign currency, the instructions for filling refer to the Central Bank exchange rate valid on the date of the transaction for its sale.
Completing the main part of the document largely depends on who is preparing it (legal entity or individual entrepreneur), and on the type of activity carried out by the reporting entity. These two parameters determine the need to enter data into certain sections and the specifics of filling out individual lines.
The types of activities essential for drawing up the form are divided into:
- to the tour operator;
- tour operator and travel agent;
- travel agency
The text of the instructions for filling out the form discusses in detail the nuances of entering data into it depending on the types and conditions of the activity (with examples for complex cases). In addition, the formulas necessary to control the correct reflection of numbers in the relevant sections and lines are also provided here.
Features of the 1-travel agency form
Form 1-travel agency consists of 5 sections:
- section 1, containing general information about the reporting entity;
- section 2, dedicated to data on the main economic indicators of activity for the reporting period;
- section 3, dedicated to information on the implementation of tour packages;
- section 4, dedicated to data on the number of tourists who received service other than one-day service;
- section of reference information containing information on the breakdown of the number of tourists who took advantage of tourist services other than one-day ones within the Russian Federation, by constituent entities of Russia and in foreign countries, as well as data on one-day services for tourists.
A sample of filling out the 1-travel agency form for a legal entity can be seen on our website.
Download sample
Results
Form 1-travel agency must be drawn up by legal entities and individual entrepreneurs engaged in tourism activities. The amount of data entered into this form is largely determined by the type of activity of the respondent and the conditions for its implementation. Therefore, careful study when filling out the form requires instructions for its preparation.
font size
On lines 28 - 31, expenses for tourism activities are distributed by element. Line 27 for travel agencies that circled code 11 should be equal to the sum of lines 28 to 31.
If it is impossible to fill out lines 28, 30, 31 (if the organization maintains accounting records without using accounting registers), using a direct account, they can be determined by calculation (as a percentage of revenue, as indirect costs, by the share of people employed in tourism activities, etc.). d.).
If tour operators have travel agencies on their balance sheet that are engaged in the sale of tour packages, then in line 32 of line 27 they allocate the costs of their maintenance (for the maintenance of premises, wages of employees, etc.).
Organizations that apply a simplified taxation system and have chosen income as an object of taxation do not fill out lines 27 - 32. And organizations that have chosen income reduced by the amount of expenses as an object of taxation fill out lines 27 - 29 based on the “Book of Income and Expenses” and in accordance with Article 346.16 of the Tax Code of the Russian Federation (Part II). In this case, the data in line 27 may be greater than or equal to the sum of the data in lines 28, 29.
Line 33 shows the amount of mandatory payments to the budget and extra-budgetary funds.
Section 2. Completed by travel agencies if they use the services of third-party organizations. Column 3 shows all expenses for third-party services used in the production of the tourism product.
Column 4 shows the costs of purchasing services from resident organizations. A resident is any Russian organization (legal entity or individual entrepreneur), created in accordance with the legislation of the Russian Federation, with a location in the Russian Federation, including branches, branches and representative offices of residents who are not legal entities and located outside of Russia. In column 5 - for non-resident organizations. A non-resident is any organization created in accordance with the legislation of a foreign state, with a location outside the Russian Federation, including branches, branches and representative offices of non-residents who are not legal entities and located in Russia. Column 3 is equal to the sum of columns 4 and 5 for all lines.
Section 3. Completed by travel agencies that have circled code 01 or 02.
Line 49 in column 3 shows all tour packages (the number of concluded contracts for the sale of a tourist product and the provision of tourist services, which have documentary evidence of payment by cash and non-cash payments - tourist vouchers, cash receipts, payment orders), sold by a tour operator or travel agent, including travel packages sold to other organizations for resale. Column 4 is not filled in.
Line 50 highlights from line 49 the number of tour packages sold only to the public, including tour packages sold to organizations that purchased them for their employees and not for resale (column 3). Column 4 reflects the sales value of the tour packages sold and indicated in column 3. Line 50 in all columns is equal to the sum of lines 51, 52, 54, 55.
The cost of tour packages sold to foreign citizens through foreign representative offices of the company for foreign currency is converted into rubles at the official exchange rate established by the Bank of Russia at the time of the transaction.
Section 4. Completed by travel agencies that have circled code 01 or 02.
Line 56 shows the total number of tourists served who purchased tour packages recorded in line 50, column 3 of section 3. Column 3 reflects the number of all tourists served, of which in column 4 citizens of Russia are highlighted, and in column 5 - citizens of other states. Line 56 for all columns is equal to the sum of lines 57, 59 - 68, 71 - 96. Line 58 from line 57 in column 4 shows the number of Russian tourists sent to the subject of the Russian Federation in which the reporting travel agency operates, and in line 96 in column 4 from line 56, column 4 - with a visit to two or more countries.
REFERENCE. Line 97 shows the number of tourists served, i.e. persons visiting the country (place) of temporary stay for educational purposes for a period of less than 24 hours without spending the night in the country (place) of temporary stay and using the services of a guide (guide), guide-interpreter. From line 97 to line 98, foreign citizens are distinguished. On line 99, travel agencies that circled code 03 or 04 show the number of citizens served.
In the free lines, the travel agencies that filled out section 4 provide a breakdown of the number of tourists sent throughout Russia, broken down by constituent entity of the Russian Federation, including the constituent entity of the Russian Federation where the reporting travel agency operates. If a tourist is sent across Russia with a visit to several constituent entities of the Russian Federation, where he spends the night, then in the open lines it is necessary to list all the constituent entities of the Russian Federation. In this case, the sum of all free lines in column 4 will be greater than the data in line 56, column 4, section 4, and the sum of all free lines in column 5 will be greater than the data in line 56, column 5, section 4. If a tourist visits several subjects of the Russian Federation only for excursion purposes, i.e. e. without an overnight stay (for example, on bus tours, cruises), then the free lines indicate only the final destination where the tourist spends the night.
The legal agency “Persona Grata” reminds travel companies that in accordance with Law 282-FZ of November 29, 2007 “On official statistical records and the system of state statistics in the Russian Federation,” travel companies, as well as other enterprises, are respondents, and annually, before April 1 of the current year, must provide primary statistical information to the statistical authorities.
Order of Rosstat No. 564 of August 31, 2017 “On approval of statistical tools for organizing federal statistical monitoring of market services, tourism, transport and administrative offenses in the economic sphere” Forms of statistical observation have been approved for each type of activity, including for tourism companies.
The federal statistical observation form N1-travel agency "Information on the activities of a travel agency" is provided by legal entities, citizens engaged in business activities without forming a legal entity (individual entrepreneurs), the type of economic activity of which is identified by codes of the All-Russian Classifier of Types of Economic Activities (OKVED2)<1>: 79.1, 79.11, 79.12, 79.90.21, as well as other business entities engaged in tour operator and travel agency activities.
Forms of federal statistical observation are put into effect: annual reports for 2017.
The Order provides detailed statistical observation forms and contains instructions on the procedure for filling them out. Both tour operators and travel agents are required to fill out the form. In particular, the form contains information on the number and cost of tour packages sold, the number of tourists served and detailed information on economic indicators - the amount of funds received from the sale of tourism products, the amount of commissions and agency fees, the amount of funds sent to suppliers, broken down by type of service and etc. The form also indicates the number of employees. Separate divisions and branches send statistical observation forms to their territorial bodies.
Changes have also been made to Form 1-KSR, filled out by hotels and other accommodation facilities. The form contains detailed information about the collective accommodation facility, its type (hotel, motel, hostel, sanatorium, etc.), category, health profile, room capacity, information about the persons accommodated, information about the staff, income and expenses.
In 2015, an amendment to the administrative code was adopted, tightening the liability of enterprises for failure to provide primary statistical data, the procedure for providing which is established by orders and regulations of Rosstat. If previously the fine for failure to provide statistical forms was 5,000 rubles, now, with the amendments made to Art. 13.19 of the Code of Administrative Offenses of the Russian Federation, the fine for an official is from 10 to 20 thousand rubles, for a legal entity - from 20 to 70 thousand rubles, for a repeated violation - a fine of up to 150 thousand rubles.
|
Subscription services from the Legal Agency “Persona Grata” will help to effectively solve many problems of legal support for a travel agency. SPECIAL OFFER! Until the end of 2017, special conditions apply for new subscribers with UA “Persona Grata”: when concluding a subscription service agreement, 1 month - FOR FREE.SUBSCRIBER LEGAL SERVICES FOR TRAVEL COMPANIES (OUTSOURCING):
Package “STANDARD” (without legal representation): legal advice on issues of tourism activities of enterprises. A range of services for claims production. Examination of contracts.
“Tourist voucher” (hereinafter referred to as the “tour voucher”) is an integral part of the contract, contains the travel conditions and, along with the contract, is a document confirming the travel conditions, is drawn up and issued to the tourist along with the contract, regardless of the form of payment. In addition, a tourist voucher is a document confirming the fact of payment for the tourist product, a strict reporting form. Tour packages are used by tour operators and travel agents who provide services for the sale of tourism products. A travel package is equivalent to a cash receipt and is intended for making cash payments and (or) payments using payment cards. Legal entities and individual entrepreneurs keep records of travel package forms. Registration of travel package forms by series and numbers is kept in the form book. The sheets of such a book must be numbered, stitched and signed by the head and chief accountant (accountant) of a legal entity or individual entrepreneur, and also sealed (stamped). The form of the strict reporting form "Tourist voucher" was approved by Order of the Ministry of Finance of the Russian Federation dated July 9, 2007 N 60n "On approval of the form of the strict reporting form." The travel package form approved by letter of the Ministry of Finance of the Russian Federation dated April 10, 1996 No. 16-00-30-19 “On approval of forms of strict reporting documents” was declared invalid. Description of the strict reporting form "Tourist package": The strict reporting form "Tourist package" contains two sheets (the first sheet is self-copying). The first sheet of the form is issued to the customer of the tourism product (tourist), the second sheet remains with the legal entity or individual entrepreneur who is processing the tour package. The tour package is printed on a sheet of any format. Measures to ensure protection against counterfeiting are applied to the tour package. At the top of the tour package, the following information is indicated: information about the approval of the form “Approved by the Ministry of Finance of the Russian Federation” with skipping lines for filling in the day, month and year of approval, “OKUD code” with skipping a line for filling out codes for the form according to the All-Russian Classifier of Management Documentation. The form contains a six-digit number and a series in alphabetic expression, which are affixed by the manufacturer of the forms. Concepts used in the strict reporting form: The form contains: The form contains an indication that the tour package is an integral part of the contract for the sale of tourism products, with blank lines for subsequent filling in the date and number of the contract. The form contains information about the manufacturer (abbreviated name, tax identification number, location), order number and year of execution, circulation of strict reporting forms. The procedure for filling out the strict reporting form “Tourist package”: This instruction has been developed in accordance with Decree of the Government of the Russian Federation dated March 31, 2005 No. 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment.” All fields of the tour package must be completed. The "Tour Operator/Travel Agent" field is filled in by the tour operator or travel agent. The field is filled in by a travel agent if an agreement on the sale of a tourism product is concluded between the travel agent and the customer of the tourism product. The travel package can be filled out by hand in block letters, as well as in printed form, including using computer technology (with the exception of the fields where the tour operator/travel agent and the tourist/customer of the tourism product put their signatures). The travel package is filled out after signing the agreement on the sale of the tourism product. The tour package indicates the form code according to the All-Russian Classifier of Management Documentation (OKUD). In the field "Tour Operator/Travel Agent" the full and abbreviated name, address (location), Taxpayer Identification Number, OKPO code, and registration number of the tour operator in the Unified Federal Register of Tour Operators are indicated. In the field "Customer of a tourist product" the following are indicated for an individual: last name, first name, patronymic of the individual ordering the tourist product, passport data, and in its absence - another identification document in accordance with the legislation of the Russian Federation, place of residence; for a legal entity: full and abbreviated name, address (location), INN, OKPO code. In the "Tourist" field, the surname, first name, patronymic of the individual, passport data, and in its absence - another identification document in accordance with the legislation of the Russian Federation, place of residence are indicated. In the field "Type of tourist product (travel)" the name of the tourist product (travel) is indicated in accordance with OKUN. In the field "Unit of measurement of the tourism product (travel)" the number of days per person is indicated. In the field "Total price of a tourist product" the amount in rubles is indicated, including in words. The form is filled out by the person responsible for the transaction and its correct execution. Damaged or incorrectly filled out forms are not destroyed, but are crossed out and attached to the cash report (statement, register) for the day on which they were issued. The production of travel package forms is carried out in printing houses that have a special permit (license) for the production of strict reporting forms. Accounting, storage and destruction of strict reporting forms is carried out in accordance with current legislation. Proposals for ensuring the protection of the strict reporting form “Tourist voucher” from counterfeiting: The purpose of these proposals is to establish a uniform production procedure, including the choice of document format and printing details, applied to the strict reporting form “Tourist voucher” (hereinafter referred to as the form). To reliably provide protection against counterfeiting, the form, printed image, and ink must contain security elements. Each form must be printed with at least two types of printing. Traditional printing methods are used to produce the form. The number and series are made using high quality printing. There must be an overlay of at least one background grid with a variable step. The print must be clear, of the same tone, with no blank areas littered or clogged with paint. The color tone and margin size in all copies belonging to the same edition must be the same. The production of forms with visible differences in the above parameters is not allowed. font size On lines 25 - 28, expenses for tourism activities are distributed by element. Line 24 for travel agencies that circled code 11 should be equal to the sum of lines 25 to 28. If it is impossible to fill out lines 25, 27, 28 (if the organization maintains accounting records without using accounting registers), using direct accounting, it can be determined by calculation (as a percentage of revenue, as indirect costs, by the share of people employed in tourism activities, etc.). d.). If tour operators have travel agencies on their balance sheet that are engaged in the sale of tour packages, then in line 29 of line 24 they allocate the costs of their maintenance (for the maintenance of premises, payment of employees, etc.). Organizations that apply a simplified taxation system and have chosen income as an object of taxation do not fill out lines 24 - 29. And organizations that have chosen income reduced by the amount of expenses as an object of taxation fill out lines 24 - 26 based on the “Book of Income and Expenses” and in accordance with Article 346.16 of the Tax Code of the Russian Federation (Part II). In this case, the data in line 24 may be greater than or equal to the sum of the data in lines 25, 26. Line 30 shows the amount of mandatory payments to the budget and extra-budgetary funds. Section 2. Completed by travel agencies if they use the services of third-party organizations. Column 3 shows all expenses for third-party services used in the production of the tourism product. Column 4 shows the costs of purchasing services from resident organizations. A resident is any Russian organization created in accordance with the legislation of the Russian Federation, with a location in the Russian Federation, including branches, branches and representative offices of residents that are not legal entities and located outside of Russia. In column 5 - for non-resident organizations. A non-resident is any organization created in accordance with the legislation of a foreign state, with a location outside the Russian Federation, including branches, branches and representative offices of non-residents who are not legal entities and located in Russia. Column 3 is equal to the sum of columns 4 and 5 for all lines. Section 3. Completed by travel agencies that have circled code 01 or 02. Line 46 shows all tourist vouchers sold by the travel agency, including vouchers sold to another travel agency or other organizations for resale. Line 47 highlights the number and cost of tour packages sold only to the public, including tour packages sold to organizations that purchased them for their employees and not for resale (equal to the sum of lines 48, 49, 51, 52 for all columns). Column 4 reflects the sale price of the vouchers. The cost of vouchers sold to foreign citizens through foreign representative offices of the company for foreign currency is converted into rubles at the official exchange rate established by the Bank of Russia at the time of the transaction. Section 4. Completed by travel agencies that have circled code 01 or 02. Line 53 shows the total number of tourists served who purchased tourist vouchers, recorded in line 47, column 3, section 3. In accordance with the Federal Law “On the Fundamentals of Tourism Activities in the Russian Federation”: “a tourist is a person visiting a country (place) of temporary stay for medical and recreational, recreational, educational, physical education, sports, professional, business, religious and other purposes without engaging in activities related to generating income from sources in the country (place) of temporary stay, for a period from 24 hours to 6 months in a row or carrying out at least one overnight stay in the country (place) of temporary stay.” Column 3 reflects the number of all tourists served, of which in column 4 citizens of Russia are highlighted, and in column 5 - citizens of other states. Line 53 for all columns is equal to the sum of lines 54, 56 86. Line 55 from line 54 in column 4 shows the number of Russian tourists sent on tour packages in the constituent entity of the Russian Federation in which the reporting travel agency operates, and in line 86 in column 4 from line 53 Columns 4 - for tour packages visiting two or more countries. REFERENCE. Line 87 shows the number of tourists served, i.e. persons visiting the country (place) of temporary stay for educational purposes for a period of less than 24 hours without spending the night in the country (place) of temporary stay and using the services of a guide (guide), guide-interpreter. From line 87 to line 88, foreign citizens are distinguished. On line 89, travel agencies that circled code 03 or 04 show the number of citizens served. In the free lines, the travel agencies that filled out section 4 provide a breakdown of the number of tourists sent throughout Russia, broken down by constituent entity of the Russian Federation, including the constituent entity of the Russian Federation where the reporting travel agency operates. If a tourist is sent across Russia with a visit to several constituent entities of the Russian Federation, where he spends the night, then in the open lines it is necessary to list all the constituent entities of the Russian Federation. In this case, the sum of all free lines in column 4 will be greater than the data in line 54, column 4, section 4, and the sum of all free lines in column 5 is greater than the data in line 53, column 5, section 4. If a tourist visits several subjects of the Russian Federation only for excursion purposes, i.e. e. without an overnight stay (for example, on bus tours, cruises), then the free lines indicate only the final destination where the tourist spends the night. Column 3 is not filled in. On line 200, the organization that submitted the report reflects its affiliation with the Russian Union of Tourism Industry. |
