Legal entities (excluding small businesses and certain financial organizations).

The data previously collected in Appendix 3 (such as retail trade turnover and catering) is now integrated directly into Section 3 of the main Form P-1 .

Retail trade turnover (including VAT and excise taxes). Line 26: Wholesale trade turnover. Line 27: Public catering turnover.

If you are looking for a review or guide on how to handle this today, here is the essential information: