1-KSR - this is information to Rosstat about the activities of the collective accommodation facility. Find out what it is, who submits the form and in what time frame and how to fill it out from our article.

When to take a short 1-DAC, and when an annual

DAC stands for collective accommodation facility, and forms with the abbreviation DAC are required from persons employed in hotel business or providing other services for the collective accommodation of individuals (hotels, motels, hostels, other hotel-type organizations), incl. services of specialized DACs (health resort organizations, recreation organizations, tourist centers, cruise and pleasure boats, railway sleeping cars, land and water transport, converted into accommodation facilities, including landing stages).

There are two varieties of 1-DAC forms: short and annual.

Short Form 1-DAC is rented on a quarterly basis by individuals who provide accommodation all year round on a regular basis. Due date - on the 20th day after the reporting quarter. At the end of the year, the annual form 1-DAC is submitted, the deadline for its delivery is until March 15 of the year following the reporting year.

For reporting for 2018 and the periods of 2019, the forms from the order of Rosstat dated July 30, 2018 No. 466 are used.

Businessmen who provide seasonal hotel and other DAC services submit a report at the end of the season only for the period actually worked, that is, in fact, they present only an analogue of the annual 1-DAC. They need to check the deadlines for the delivery of the report in their department of statistics.

Reporting 1-DAC , both one-year and a short one, is sent to the Rosstat branch at the location of the business. One report can include data on the activities of several objects of the same type operating on the territory of one constituent entity of the Russian Federation. If they are located in different regions and / or are not of the same type, then the report is filled out for each object.

IMPORTANT! If there are separate subdivisions, 1-DAC is presented for each of them. Commitment to surrender of this report also entrusted to the representative offices of foreign companies operating in Russia.

How to fill out the annual form 1-DAC

The procedure for filling out the 1-KSR form is spelled out in the order of Rosstat dated July 30, 2018 No. 466.

A multi-section report specifies detailed information about the objects of the DAC, the applied taxation system, the number of rooms, vacationers and guests, information about the financial and economic activities of the company on the balance sheet of which the DAC is located, or the tenant.

When filling out the form for different separate divisions, it should be borne in mind that it is necessary to report not only for each of them, but also for the enterprise as a whole at the location.

An enterprise can delegate the authority to present this report to a separate subdivision. In this case, the registration data of the unit is indicated in the code part of the report.

NOTE! If the object of the KSR was fully leased, then the reporting is submitted by the lessee, and if partially, then the lessor. In doing so, he asks necessary information from the tenant.

In the event that the object of hotel and other activities related to the accommodation of guests was under repair for the entire reporting period and did not work, the respondent must fill out only the address part of the report and the data that characterized his activities before the start of the repair. If the enterprise has worked for reporting year only for some time, data on the respondent's activities for the period of work are filled in.

Where to find a sample form 1-DAC

In connection with frequent change forms, as well as the large structure of the report, many entrepreneurs may experience difficulties when filling out 1-CRC. A completed sample, available for download on our website, will help you prepare your 2018 report without errors.

Download sample 1-DAC for 2018

Outcomes

Information about each facility of the hotel business, as well as data on the activities of companies engaged in the provision of DAC services, should be regularly submitted to Rosstat. To do this, the respondent is obliged to regularly submit reports in the form 1-DAC (annual and short). The short form is filled out by legal entities engaged in the hotel business, with the exception of microbusiness representatives.

Annual reports are submitted by both legal entities and individual entrepreneurs (with the exception of micro-enterprises) employed in the field of accommodation services. At the same time, respondents can operate independently or be on the balance sheet of parent companies and function as separate divisions. DAC reporting is submitted regardless of whether the business is carried out seasonally or all year round, whether the enterprise was operating or was temporarily idle due to repairs.

FEDERAL STATE STATISTICS SERVICE

LETTER

ABOUT THE DEVELOPMENT OF FORMS N 1-DAC (ANNUAL) AND N 1-DAC (BRIEF)

IN 2005

The Department of Trade and Services Statistics of Rosstat directs information mail on the development of forms of federal state statistical observation No. 1-KSR of the accommodation facility "(annual) and No. 1-KSR (short)" Information on the activities of the collective accommodation facility "(quarterly) in 2005.

Deputy Chief

Department of Statistics

trade and services

A.R. Ilyin

Appendix

INSTRUCTIONAL INSTRUCTIONS

ON DRAWING A REPORT ON FORM N 1-KSR

"DATA ON THE ACTIVITIES OF THE COLLECTIVE

ACCOMMODATION FACILITIES "

Federal state statistical monitoring of the activities of collective accommodation facilities (hotels and similar accommodation facilities, sanatorium organizations, recreation organizations and tourist centers) for 2004 will be carried out on the basis of Form No. 1-KSR "Information on the activities of collective accommodation facilities", approved Decree Federal Service state statistics of 13.07.2004 N 26. In this case, when drawing up a report on this form, it is necessary to be guided by the provisions of the Instruction for filling out form No. 1-KSR, approved by the Resolution of the State Statistics Committee of Russia dated 23.12.2002 N 221, as well as additions and changes to this Instruction, approved Resolution of the State Statistics Committee of Russia dated January 13, 2004 N 3.

In addition, in connection with the introduction of changes in the content of form No. 1-KCP, when filling out this form, one should be guided by the following additions to the above instructions:

1. When completing section I " General Provisions"it should be borne in mind that for the DAC, which are separate divisions, the legal entity on the balance sheet of which the given division is located, or the separate division itself (as agreed with the organization on the balance sheet of which the DAC is located) reports. If there are several such divisions, the report is drawn up either separately for each of them, or for several subdivisions of the same of the available types of KSR (for hotels - of the same category) (see clauses 9-12 of the supplements to the instructions, approved by the Decree of the State Statistics Committee of Russia of 13.01.2004 N 3) . If a separate subdivision does not have information to fill out form No. 1-KSR, the necessary data must be provided to it by the organization on whose balance sheet it is located. To compile the report, the owner organization requests data from the tenant organization. a special subdivision, as well as a motor ship, cannot receive the necessary data, then in the report, in the lines for the corresponding columns, it should be indicated: "no data".

2. Section IX "Main indicators of financial and economic activity" has undergone significant changes. When filling it out, one should be guided by the following (paragraph numbering is given in accordance with the additions to the instructions used, approved by the Resolution of the State Statistics Committee of Russia dated January 13, 2004 N 3):

41. The section is filled out on the basis of data accounting and reporting. DACs on the balance sheet of another organization, not keeping records, request the necessary data from the organization on whose balance sheet they are. Budgetary institutions who do not have independent accounting, request data from the centralized accounting department. In the absence of data on individual lines of the report, in this line, in the appropriate column, indicate: "no data".

42. Line 92 "Income from services provided (excluding VAT, excise taxes and similar payments)" shows the total cost of services provided by the collective accommodation facility (the amount of income from accommodation services, food, spa, health and other services provided to vacationers and other persons included in the price of rooms, vouchers or courses and additional paid services) in the amount of financial receipts directly from the population or from organizations that pay for the stay of their employees. Budgetary DACs fill out line 92 if they have receipts from the sale of vouchers (shown on line 95), as well as income from the provision additional services, which are reflected, respectively, in lines 96 - 99. Revenues from the budget (at all levels), from extra-budgetary funds and parent organizations for the implementation of the activities of the DAC are not included in line 92. These funds are reflected in lines 100 - 103.

43. On line 93 "from the sale of rooms", the amount of income received from the provision of accommodation services (in the amount of the cost of the room) is allocated without taking into account these services paid by the consumer as part of the tour package, ie. as part of the cost of a tourist or sanatorium voucher. This line is provided mainly for hotels and similar collective accommodation facilities, but specialized DACs that provide accommodation services without a voucher also fill out this line.

44. Line 94 “of them from the difference in rates for foreign citizens” shows the amount of income from the excess of the rates for the cost of rooms for foreign citizens.

45. On line 95 "from the sale of vouchers (vouchers)", specialized CSWs show the amount of income from the sale of their vouchers (vouchers), hotels and similar CSWs - the amount of income from the provision of accommodation services, the cost of which is paid as part of the tour package, i.e. income from servicing persons placed on tourist vouchers.

46. ​​On line 96 "from additional paid services that are not included in the price of the room / voucher (course)", the amount of income from additional paid services that are not included in the cost of payment for the room or in the cost of the voucher, and services provided to persons not related to hosted in this DAC (to other persons): catering, excursion services, medical and recreational services, retail trade, consumer services (rental points of household goods and items personal use, baths, parking lots, etc.).

47. Line 98 "medical and recreational nature" includes the amount of income from medical and recreational services: additional payment for additional procedures, payment for medical services to persons who are not accommodated in this DAC, dental prosthetics, receiving medical certificates for visiting the pool, paid visits to medical and recreational activities in the pool, etc.

48. On line 99 "public catering", the amount of income from public catering of bars, cafes, canteens, restaurants on the balance sheet of the DAC is distinguished, equal to the value of its own culinary products sold in actual sales prices, as well as the difference between the sale and purchase value of goods sold no cooking for local consumption (excluding VAT and sales tax).

49. Lines 100 - 103 reflect the receipts of funds for the implementation of the activities of the DAC:

on line 100 "from the state budget" and 101 "from state extrabudgetary funds", respectively, receipts of funds from the budget (at all levels) for the implementation of the activities of the budgetary DAC and budgetary receipts of the non-budgetary DAC, as well as funds allocated from the extrabudgetary funds are shown;

lines 102 "from the parent commercial organization" and 103 "from the parent non-commercial non-budgetary organization" fill in the DACs, which are separate divisions, including separate divisions that do not have a separate balance sheet and current account. These lines show the funds received from the parent organization to support its activities: on line 102 - from the parent commercial organization, on line 103 - from the parent non-profit non-budgetary organization. Budget DAC lines 102 and 103 are not filled.

50. On line 104 "Other income and income", other income of the organization is shown: from the work of subsidiary enterprises recorded on the balance sheet of the reporting organization, from renting land plots, non-residential premises used for bars, shops, hairdressers, etc., from the sale of retired property, from the sale of mineral water and medicinal mud, etc.

51. On line 105 "Costs associated with the production and sale of products (works, services, goods)" show the costs associated with the production and sale of products (works, services, goods) DAC. Legal entities financed from the budget and extra-budgetary funds, lines 105 - 118 are not filled in.

52. In lines 106 "Material costs - total", 109 "Labor costs", 110 "Unified social tax", 111 "Depreciation of fixed assets", 112 "Other costs" costs of financial and economic activities are allocated to cost elements. When filling in individual items allocated from the total costs of production and sale of products (works, services, goods), one should be guided by the following.

53. Line 106 reflects the total amount of material costs:

the cost of raw materials and materials purchased from the outside, which are part of the manufactured product, forming its basis, or are a necessary component in the manufacture of products (work, services):

purchased materials used in the production process of products (works, services) to ensure normal technological process, or spent on other production and economic needs, the amount of costs for the maintenance, repair and operation of equipment, buildings, structures, special Vehicle, serving tourists, other fixed assets, low-value quick-wear items, etc., as well as the cost of spare parts for the repair of equipment, the amount of accrued depreciation of tools, fixtures, inventory, appliances and other low-value and quick-wear items, purchased components and semi-finished products that are subject to further installation or additional processing in this organization;

costs for the purchase of natural raw materials (deductions for the reproduction of the mineral resource base, payments for water taken by organizations from water management systems) (line 107);

works and services of a production nature performed by third parties. Works and services of a production nature include: performing individual operations for the manufacture of products, processing raw materials and materials; conducting tests to determine the quality of consumed raw materials and materials, etc. 108);

purchased from the side of all types of fuel consumed for technological purposes, the generation of all types of energy (electric, thermal and other types), heating of buildings, transportation costs for maintenance of production, carried out by the organization's transport;

purchased energy of all types (electrical, thermal and other types) spent on technological, energy and other production and economic needs of the organization, the cost of producing electrical and other types of energy generated by the organization itself, as well as for the transformation and transmission of purchased energy to its places consumption;

losses from shortage of incoming material resources within the limits of natural loss.

The cost of material resources, reflected in the "Material costs" element, is formed on the basis of their purchase prices (excluding value added tax), margins (markups), commissions paid to supply and foreign economic organizations, the cost of services of commodity exchanges, including brokerage services, customs duties, transportation, storage and delivery charges carried out by third parties.

The costs associated with the delivery (including loading and unloading operations) of material resources by transport and the organization's personnel are to be included in the corresponding elements of production costs (labor costs, depreciation, material costs, and others).

54. Line 109 shows the costs of remuneration of the main production personnel of the organization, including bonuses to workers and employees for production results, incentive and compensatory payments, as well as the cost of remuneration of non-DAC employees employed in the main activity for their performance work under concluded civil contracts (including a work contract) and other payments regulated by the legislation of the Russian Federation.

55. Line 110 shall reflect the amount of the unified social tax.

56. Line 111 shows the amount of accrued depreciation of fixed assets based on the approved established order norms, including the amount of depreciation of fixed assets (premises) provided free of charge to public catering enterprises serving labor collectives, as well as from the cost of premises and equipment provided by enterprises to medical institutions for organizing medical posts directly on the territory of the DAC.

57. Line 112 shows the costs included in the cost of products (works, services), but not related to the cost elements listed in lines 106, 109, 110, 111, of which the components of other costs are highlighted in lines 113 - 118. Line 112 takes into account the amount of amortization of intangible assets, rent, remuneration for inventions and rationalization proposals, mandatory insurance payments, daily allowance and lifting, hospitality expenses, taxes included in the cost of production (work, services) (such as tax on the extraction of minerals , payment for the use of water bodies, etc.), payment for the services of third-party organizations, deductions to extra-budgetary funds (except for pension, social and compulsory health insurance), voluntary insurance payments, and other costs.

58. In line 113 "rent" the rent (lease) payments for the leased (taken on lease) property are taken into account.

59. Line 114 "compulsory insurance payments" shows payments for compulsory insurance of the organization's property, accounted for as part of fixed assets in accordance with the procedure established by law, as well as the life and health of certain categories of workers employed in the production of relevant types of products (work, services) (except for payments recorded on line 108 "Unified social tax").

60. Line 115 "representation expenses" shows the organization's expenses (within the limits established by law) for the reception and service of representatives of other organizations (including foreign ones) who have arrived for negotiations with the aim of establishing and maintaining mutual cooperation, as well as participants who have arrived at council meetings (board) and the audit commission of the organization. Hospitality expenses also include the costs associated with the official reception of representatives, their transportation, payment for the services of interpreters who are not on the staff of the organization.

61. Line 116 "taxes included in the cost of products (works, services) (excluding the unified social tax)" reflects taxes, fees, payments and other mandatory contributions made in accordance with the procedure established by law and included in the cost of products (works, services).

62. Line 117 "payment for the services of third-party organizations" shows the cost of services of a non-production nature performed by third-party organizations (payment for the services of non-departmental security provided by the internal affairs bodies, fire department, carried out in the manner of rendering services by other organizations, payment for services advertising agencies and audit services, training and retraining of personnel, the cost of an organized recruitment of employees, payment for communication services, information and computing services, etc.). This also includes the cost of transporting workers to and from the workplace to destinations not served by passenger transport. common use; additional costs associated with attracting, on a contractual basis with local self-government bodies, the organization's funds to cover the costs of transporting employees by public land-based urban passenger transport routes (except for taxis) in excess of the amounts determined based on current tariffs on the appropriate modes of transport; payment of travel expenses for business travelers; payment is taken into account utilities, including sanitary cleaning, cleaning and landscaping of the territory, garbage disposal, payment for hotel services (apartment) to business travelers; payment for services of cultural organizations; the cost of paying for the services of scientific institutions; payment for training and retraining of personnel; payment for services medical institutions; fees for notary services and legal services; costs of paying for geodetic and hydrometeorological services.

63. Line 118 "other costs (indicate which)" shows all costs that are included in the cost of products (works, services), but by their nature cannot be directly attributed to any of the above components of other production costs, for example , payment for work on certification of products; costs for warranty repair and service; the costs of an organized recruitment of employees established by law, the costs of paying for the services of third-party organizations to provide employees of the organization with canteens, canteens, sanitary facilities or share participation in their maintenance; the costs of design and estimate and survey work for all activities related to the overhaul; expenses for payment of services rendered to laboratories by other organizations, etc.

64. Line 119 "Investments in fixed assets" shall reflect the expenses of the DAC for financing investments in fixed assets directed to the construction and reconstruction (modernization) of dormitories and diagnostic and treatment buildings, swimming pools, catering units, for the purchase of machines, vehicles, medical, balneotechnical and other technological equipment, etc.

65. Line 120 shows investments from abroad. If payments for the work (services) performed were made in foreign currency, then these volumes are converted into rubles at the rate established by the Central Bank of Russia at the time the work (services) was performed. Expenses for the purchase of machinery, equipment, and other fixed assets, made in foreign currency, are recalculated into rubles at the exchange rate established on the date of acceptance of the cargo customs declaration to customs clearance or the moment of crossing the border.

66. Line 121 "Number of collective accommodation facilities at the end of the reporting period" shows the number of organizations whose activities are reflected in the report (for more details, see clause 1 of these guidelines).

67. In the section "For reference" on line 122 "The number of vouchers sold at the expense of the Social Insurance Fund" information is reflected on the number of vouchers sold by the DAC at the expense of the Social Insurance Fund (for vouchers presented by patients treated in sanatoriums, paid in full or in part at the expense of the Social Insurance Fund).

68. Line 123 "of which completely at the expense of the Social Insurance Fund" shows the number of vouchers fully sold at the expense of the Social Insurance Fund.

INSTRUCTIONAL INSTRUCTIONS

FOR DRAFTING A REPORT ON FORM N 1-KSR (SHORT)

"DATA ON THE ACTIVITIES OF THE COLLECTIVE

ACCOMMODATION FACILITIES "

When drawing up a report in the form N 1-KSR (short) "Information on the activities of the collective accommodation facility", approved by the Decree of the Federal State Statistics Service of 13.07.2004 N 26, one should be guided by the provisions of the Instruction for filling out the form N 1-KSR (annual), approved Resolution of the Goskomstat of Russia dated December 23, 2002 N 221, additions and amendments to this Instruction, approved by the Resolution of the Goskomstat of Russia dated January 13, 2004 N 3, as well as these instructions.

Consider the following:

1. The report in the form N 1-KSR (short) is filled in by the KSR, which functioned during the whole or part of the reporting period.

2. Tourist motor ships do not fill in the form No. 1-KSR (short).

3. The number of accommodated persons and the overnight stays provided to them in the DAC is carried out by the date of arrival.

4. Lines 02 - 10 of form N 1-DAC (short) are filled in the same way following lines Form N 1-KSR (annual):

line 02 f. N 1-DAC (short) - line 121 f. N 1-DAC (annual);

line 03 - line 47;

line 04 - line 52;

line 05 - as the sum of the data in lines 55 and 56;

line 06 - line 57;

line 07 - line 92;

line 08 - as the sum of the data in lines 93 and 95;

line 09 - line 94;

line 10 - line 99.

The Association assists in the provision of services in the sale of timber: favorable prices on an ongoing basis. Timber products are of excellent quality.

It does not work Edition from 26.08.2008

ORDER of Rosstat dated 26.08.2008 N 205 "ON APPROVAL OF FORMS OF FEDERAL STATISTICAL OBSERVATION FOR THE ORGANIZATION OF STATISTICAL OBSERVATION OF ACTIVITIES CARRIED OUT IN THE SPHERE OF SERVICES FOR 2009"

Instructions for completing Form No. 1-KCP (short)

Form 1-KSR (short) is provided by legal entities, with the exception of small businesses, regardless of the form of ownership and organizational and legal form, providing services of hotels and similar collective accommodation facilities (motels, furnished rooms, boarding houses, hostels for visitors and others) and specialized collective accommodation facilities (health resort organizations, recreation organizations, camp sites). Seasonal DACs fill out the report from the quarter in which they actually start operating.

Legal entities provide the specified form federal statistical observation at their location. When a legal entity does not carry out activities at the place of its location, the form is provided at the place of its actual implementation of activities.

Legal entities with separate subdivisions fill out this form:

About activity legal entity, including separate subdivisions located on the territory of a constituent entity of the Russian Federation at the place of its location (carrying out activities);

On the activities of a legal entity and separately each separate subdivision carrying out activities in the territory this entity Russian Federation;

On the activities of each separate subdivision located on the territory of other constituent entities of the Russian Federation, and send them to the territorial bodies of Rosstat at the place of their location (implementation of activities) at the specified address.

The head of the legal entity appoints officials authorized to provide statistical information on behalf of a legal entity, including in separate divisions.

The address part of the form indicates the full name of the reporting organization in accordance with constituent documents, registered in the prescribed manner, and then in brackets - a short name. On the form of the form containing information on a separate subdivision, the name of the separate subdivision and the legal entity to which it belongs is indicated.

On the line "Postal address" the name of the constituent entity of the Russian Federation, legal address with postal code; if the actual address does not coincide with the legal address, then the actual address is also indicated mailing address... For separate subdivisions that do not have legal address, the postal address with the postal code is indicated.

In the code part, the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) is mandatory on the basis of the Notification of the Assignment of the OKPO Code territorial bodies Rosstat.

Line 02 shows the number of organizations operating in the reporting period, whose activities are reflected in the report.

In line 03, hotels and similar DACs show the number of places listed according to inventory data at the end of the reporting period. Specialized accommodations show the number of beds per month of maximum deployment in the reporting period.

On line 04 is affixed total number overnight stays for all persons accommodated in the DAC for the reporting period. Moreover, if visitors were accommodated for less than a day, but more than 12 hours, this stay must be considered as an overnight stay.

Line 05 reflects the number of accommodated persons (regardless of the length of stay), with the allocation of lines: 06 - citizens - CIS member states, 07 - citizens of countries outside the CIS.

Line 08 shows the number of persons placed on vouchers, regardless of the number of vouchers presented by them.

Line 09 shows the total amount of the cost of services (excluding VAT, excise taxes and similar payments) provided by the collective accommodation facility (the amount of income from accommodation, catering, spa, health and other services provided to vacationers and other persons included in the room price , vouchers or courses, and additional paid services) in the amount of financial receipts directly from the population or from organizations that pay for the stay of their employees. Budgetary DACs fill in line 09 if they have receipts from the sale of vouchers, as well as income from the provision of additional services. Revenues from the budget (all levels), extrabudgetary funds and parent organizations for the implementation of DAC activities are not included in line 09.

On line 10, the amount of income received from the provision of accommodation services (in the amount of the cost of the room) is allocated without taking into account these services paid by the consumer as part of the tour package, i.e. as part of the cost of a tourist or sanatorium voucher. This line is provided mainly for hotels and similar DACs, but specialized DACs that provide accommodation services without a voucher, as well as organizations that rent dwellings and receive income from their use as accommodation facilities, also fill out this line.

Line 11 shows the amount of income from the excess of the rates for the cost of rooms for foreign citizens.

On line 12, specialized DACs show the amount of income from the sale of their vouchers (courses), hotels and similar DACs - the amount of income from the provision of accommodation services, the cost of which was paid as part of a tour package, i.e. income from servicing persons placed on tourist vouchers.

On line 13, the amount of income from additional paid services paid by the placed persons in excess of the cost of the room or the cost of the voucher, as well as services provided to persons not related to those accommodated in this DAC (other persons), is allocated. This refers to catering services, excursion services, medical and recreational services, retail trade, household services (items rental household items, baths, parking lots, etc.).

Line 14 shows the number of calendar days of the reporting period during which the DAC carried out its activities.