Bookkeeping ip. Accounting for IP: features of accounting in IP

When choosing a taxation system, most individual entrepreneurs stop at simplified mode which facilitates documentation and reporting as much as possible. Nevertheless, the legislation imposes on the individual entrepreneur the obligation to justify application of the simplified tax system, confirmation of income and expenses, payment of contributions to the budget, submission of declarations to supervisory authorities. For these purposes, it is necessary to keep records at least in the minimum volume.

USN is one of special regimes, introduced for individual entrepreneurs who in 2019 meet the criteria:

• do not conduct prohibited activities;
• employ no more than 100 employees;
• annual income does not exceed 150 million rubles;
• residual value property less than 150 million rubles.

The law does not allow the use of the USNO for the following operations:

1. Production of goods subject to excise duty.
2. Development and sale of minerals.
3. Notarial activity.
4. Advocacy.
5. Banking.
6. Insurance.
7. Participation in non-state pension programs.
8. Investment activities.
9. Market representation valuable papers.
10. Pawnshop.
11. Work in the field of gambling.
12. Participation in the agreement on the distribution of products.
13. State activity.
14. Foreign operations.
15. Issuance of microloans.
16. Personnel provision services.

If an individual entrepreneur on the simplified tax system does any of this list, then in the current quarter and beyond, the general n / a system is applied to all activities.

The calculation of a single tax exempts from the payment of the following obligations:

1. personal income tax.
2. Property tax.

You can choose USNO immediately when registering an IP. Existing entrepreneurs who apply other regimes submit a notification to the IFTS by December 31 to switch to simplified taxation. Then, subject to all standards, from January 1, IP becomes tax payer.

The basis for taxation of a single tax is:

• entrepreneur's income for the calendar year;
• profit (revenue minus expenses) for 12 months.

SP has the right to choose one of the proposed options. You can change the decision only starting from next year upon application to the Federal Tax Service.

Tax rates:

• base "income" - 6%;
• object "revenue reduced by the amount of expenses" - 15%.

By decision of the regional authorities, tariffs can be reduced to 1%, and for new individual entrepreneurs, under certain conditions, there is zero rate.

In order to comply with the norms of tax legislation, entrepreneurs who have chosen the simplified taxation system must determine the tax base, calculate advance payments, and observe cash discipline. Simplified accounting of individual entrepreneurs in 2019 has the right not to be maintained by business entities that fill out the book of income and expenses. That is, an entrepreneur, subject to the availability of KUDiR, is not obliged to compile registers and apply standards.

However, in practice, all merchants are engaged in the accounting of transactions in one form or another, as this is necessary to control the financial situation.

To organize data, it is convenient to use ready-made software solutions or tables. results internal audit do not need to be submitted to government agencies, except when Rosstat issues survey forms.

Accounting for individual entrepreneurs on the simplified tax system "income" can be carried out according to generally established rules, if it is convenient for the owner or has economic sense. In most cases, a non-standardized method is used in the context of specific factors of the activities carried out.

Main Documentation:

• book of income and expenses;
• cash orders, checks, BSO;
• invoices;
• contracts with suppliers and buyers.

If hired employees are registered, then the accounting of individual entrepreneurs on the simplified tax system in 2019 should be detailed and systematized:

• personnel information;
• timesheets for accrual and payment of earnings;
• summaries of insurance premiums.

For entrepreneurs, there is no strict obligation to keep accounting in the classical form, but this term refers to any actions with documentation, primary documents and transfers.

Tax accounting for individual entrepreneurs without employees under the simplified taxation system in 2019 consists in drawing up a book of income and expenses.

1. At the moment, the rule applies to simplified entrepreneurs registered in the capital of Russia and paying sales tax(TS). For this category of individual entrepreneurs, the legislation provides for the possibility of reducing the single tax, in connection with which a section has been added to the book for accounting for payments under the vehicle.
2. It is officially allowed to reduce the budget obligation by the amount of paid contributions to the OPS in the amount of 1% of the excess of annual income of 300,000 rubles.
3. The norm is legally fixed on the non-inclusion of individual entrepreneurs on the simplified tax system in the book of amounts of revenue of foreign enterprises, since a different type of taxation is provided for this category of profit.
4. When conducting KUDiR in electronic form at the end of the period, all pages must be printed, stapled, stamped and signed. Since 2019, the stamp is not a mandatory attribute, since all individual entrepreneurs have the right not to use it in their business activities.

Step-by-step instructions for IP on STS income how to keep records in 2019 in KUDiR:

1. For everybody tax period(from January 1 to December 31) a separate book is required.
2. Currency - ruble, filling language - Russian.
3. Data is entered in chronological order on a cash basis (after payment is made).
4. Each line contains one operation.
5. The title page indicates the identification information of the individual entrepreneur (full name, TIN, address, r / s).
6. The first part quarterly reflects the income received, including the date, document number, and the content of the operation.
7. Activity expenses are not taken into account for individual entrepreneurs with income taxation.
8. The reference block summarizes the data.
9. The fourth section is intended for insurance premiums paid during the year and reducing single tax.
10. The fifth part reflects the amount of the sales tax.
11. It is allowed to conduct KUDiR both in electronic and paper form.
12. With digital accounting, information is printed out every quarter, and at the end of the tax period, all sheets are stapled, numbered, certified by the signature of the individual entrepreneur.
13. Books and primary documentation for them are kept for 4 years.

If the activity was not carried out, and no income was received, the KUDiR with dashes should still be available.

The book is handed over to the Tax Inspectorate at the request of the IFTS employees.

Revenue calculation

For bookkeeping for individual entrepreneurs from scratch in 2019, according to the USNO, knowledge of the basic principles of income accounting is required:

1. The cash method is applied.
2. The base includes proceeds from the sale of goods, works, services (advance payments and actual payments) in any form.
3. Foreign exchange income is converted into rubles at the exchange rate of the Central Bank on the date of receipt of funds to the current account or transit account.
4. Barter is carried out according to market prices.
5. Commission payments are considered to be the intermediary's revenue.

Not included in operating income:

• funds borrowed;
• compensation amounts from the FSS;
• erroneous receipts;
• dividends;
• return of auction guarantees;
• proceeds from activities for which a different system of taxation is applied.

The date for income recognition is:

• receipts in monetary form to the cashier or to the current account;
• write-offs full amount, including bank interest, s credit card client;
• mutual settlement;
• receipt of assets during barter;
• debiting funds from the buyer's card when making payments via the Internet.

If there is a change in the taxation regime, then to avoid double inclusion of transactions in the base, apply following rules:

1. In the income of the simplified tax system, an advance payment on the OSNO for shipment on a simplified basis is involved.
2. Do not take into account in the receipts of the simplified tax system the amounts from which personal income tax has already been accrued.
3. Advances received on imputation for sales on the simplified tax system are not included in the single tax base.
4. Actual payments received on simplified system, for shipment to UTII, are not income from the simplified tax system.

If the IP returns the received prepayment, then this operation is reflected in the KUDiR with a minus sign on the date the funds are debited.

Budget Commitment for individual entrepreneurs on the simplified tax system, “income” is determined on the basis of data in KUDiR by advance amounts for 1 quarter, half a year, 9 months.

The final figures are entered in the declaration at the end of 12 months and are transferred within the time limits established by law.

In 2019, advance payments are made:

• until April 25;
• until July 25;
• until October 25th.

According to general rule, if the boundary date falls on a holiday or non-working period, then it is necessary to pay off the budget on the next day. There are no transfers in 2019.

Determination of the amount of tax for individual entrepreneurs on the simplified taxation system without employees occurs in several stages:

1. Income per billing period multiplied by the bet. The general tariff is 6%, in some regions it may be less.
2. The result obtained is reduced by the amount paid in the same period of time. fixed contributions for retirement and health insurance. It does not matter for what period the transfer is made.
3. Then, according to the same principle, the sales tax is deducted.
4. Advance amounts included in the budget are withdrawn.

Example (6% tax rate):

Income (D) IP amounted to the following periods:

1 quarter (January-March) - 50,000 rubles.

Half a year (January-June) - 230,000 rubles.

Listed insurance premiums (SV):

in February for 2017 - 500 rubles.

in April for 2019 - 2,000 rubles.

Trading fee (TS) paid:

in March for 2019 - 1,000 rubles.

in June - 1,000 rubles.

Advance amounts paid:

in April for 1 sq. 2019 \u003d D x 6% - SV - TS \u003d 50,000 x 6% - 500 - 1000 \u003d 1,500 rubles.

in July for the first half of 2019 = D x 6% - SV - TS - payment for 1 sq. \u003d 230,000 x 6% - 2,500 - 2,000 - 1,500 \u003d 7,800 rubles.

For individual entrepreneurs on the simplified tax system "income" with employees, the single tax calculation scheme has the following differences:

1. All amounts are taken into the list of insurance premiums - both for employees and for the entrepreneur himself, including for SS and injuries.
2. You can only double the tax.

The staff of the IP includes employees for whom 2,000 rubles were paid in the 1st quarter. contributions.

Income for this period - 130,000 rubles.

Insurance payments "for yourself" - 5,000 rubles.

Tax \u003d 130,000 x 6% \u003d 7,800 rubles.

Total contributions that can be taken into account to reduce the obligation = 5,000 + 2,000 = 7,000 rubles.

It is allowed to reduce the fee by 50%, therefore payable = 7,800 / 2 = 3,900 rubles.

The advantage of a single entrepreneur over an individual entrepreneur is the ability to reduce the burden to zero if the amount of the NE turned out to be more than the tax.

Calculation and payment of insurance premiums

An individual entrepreneur on the simplified tax system "income" is obliged to transfer fixed fees for national pension and medical insurance.

Since 2019, the amount of contributions is not determined as a percentage of the minimum wage, but is established in the legislation for each period:

• for OPS - 26,545 rubles.
• for CHI - 5 840 rubles.

In total, the merchant in 2019 needs to transfer 32,385 rubles. "for myself".

In addition, if the annual income of an individual entrepreneur on the simplified tax system "income" exceeded 300,000 rubles, it is necessary to pay additional contributions to the OPS, defined as 1% of the excess amount.

For instance:

Revenue for 2019 = 500,000 rubles

Fixed CB = 32 385 rubles.

1% \u003d (500,000 - 300,000) x 1% \u003d 2,000 rubles.

Total contributions \u003d 32,385 + 2,000 \u003d 34,385 rubles.

If an individual entrepreneur on the simplified tax system "income" is active and during the year accrues advance contributions for a single tax, then it is recommended to transfer insurance fees in installments, because such a scheme allows you to reduce the burden.

The obligation to pay amounts for OPS and MHI does not depend on the availability of income. An entrepreneur who submits a zero declaration does not get rid of the transfer of contributions.

Deferral of payments is allowed in the following cases of inactivity:

1. If an individual entrepreneur on the simplified tax system "income" has a child under the age of 18 months.
2. The businessman was drafted into the ranks of the RF Armed Forces not under a contract.
3. The merchant is dependent on a disabled person or a person over 80 years of age.
4. The entrepreneur lives abroad with her husband/wife on a diplomatic, consular or representative mission.
5. An individual entrepreneur stays with a military spouse in a territory where business opportunities are limited (up to 5 years).

In order to be guaranteed the right not to pay contributions, documentary evidence must be obtained for each situation.

The legislation does not provide any other benefits.

If there are employees in the state, then the individual entrepreneur needs to know how to conduct Accounting simplified in 2019 to comply with all legislative norms and pay taxes correctly.

The following information is required for calculations:

1. Minimum size salary in the current period. The minimum wage affects various indicators during accruals, in 2019 it is 9,489 rubles. Regions can raise the minimum wage in accordance with local features. An entrepreneur does not have the right to pay income to employees below the established bar, with the exception of cases of part-time employment and part-time jobs.
2. Listing order. Employees should receive earnings 2 times a month - for the first half from the 16th to the 30th (31st) day and the second part - from 1 to 15.
3. Rules for accrual for exits during holidays and non-working hours.
4. Earning index. According to the results of the previous year, it is necessary to increase the salary by 2.5%.
5. Sick pay, maternity leave, vacation pay.
6. The amount of deductions and charges, as well as what income falls into the tax base.

There is a maximum payroll amount for the calculation of contributions.

The employer speaks tax agent towards their employees.

The following are subject to payment to the budget:

• withheld personal income tax 13%;
• contributions to the salary for the OPS - 22%, for compulsory medical insurance - 5.1%, for the SS - 2.9%.

Income tax can be reduced by the amount of deductions (for children, for treatment, education, purchase of housing). You need to transfer personal income tax and fees by the 15th day of the next month. Earning information is entered in pay slip in the form T-49, upon dismissal, a certificate of income for 2 years is drawn up.

An individual entrepreneur has 1 hired employee with a salary of 18,000 rubles, who has 1 child 5 years old ( tax deduction- 1,400 rubles), worked for a full month.

Personal income tax \u003d (18,000 - 1400) x 13% \u003d 2,158 rubles.

Amount to be issued = 18,000 - 2,158 = 15,842 rubles.

Contributions \u003d 18,000 x 22% + 18,000 x 5.1% + 18,000 x 2.9% \u003d 5,400 rubles.

You need to pay an advance of 7,000 rubles before the end of the current period. and salary until the 15th day of the next month - 8,842 rubles.

For violations in the field of accounting wages and related taxes and fees are subject to penalties up to criminal liability.

Upon receipt of income in cash, the individual entrepreneur is obliged to issue a confirming document to the buyer:

• cash receipt order(PKO);
• (BSO).

If an individual entrepreneur works without employees and personally controls financial flows, then it is not difficult for him to comply with the requirements of the law - for entrepreneurs, the obligation to fill out warrants has also been canceled.

How to conduct an individual entrepreneur with a simplified cash settlement is regulated by the Law "On cash register equipment» No. 54-FZ.

For most transactions on the simplified tax system "income" in 2019, it is necessary to apply CCP.

Exceptions are:

1. Acceptance of payments from customers to the current bank account.
2. Provision of services to the population in case of issuance of BSO.
3. Carrying out activities for the sale of tanks, bottling, markets, ice cream.
4. Sales of newspaper and magazine products; acceptance of glass containers and recyclables.
5. Doing business in remote areas according to the approved list.

All other categories of individual entrepreneurs on a simplified basis are required to use new-style devices to control income - online cash desks from 07/01/2017, and in the absence of personnel with settlements through vending machines - from 07/01/2018.

The procedure for issuing BSO plans to reform typographical forms into an analogue of CRE from July 1, 2019, when the creation of BSO will be carried out using automated system that transmits information via the Internet to the IFTS.

This, in fact, will be cash receipts with details:

• place of the transaction;
• date and time;
• view tax regime;
• VAT rate;
• number of the fiscal registrar.

It will be possible to issue updated BSOs to the buyer both in print and in in electronic format.

Reporting

When leaving the final declaration, the question is removed whether it is necessary to keep accounting of individual entrepreneurs on the simplified tax system in 2019.

Without a systematic primary documentation and completed KUDiR, it is problematic to submit a report.

Individual entrepreneurs on the simplified tax system "income" send a declaration to the Federal Tax Service Inspectorate for 12 months one-time in electronic or paper form until April 30. In 2019, the cut-off date falls on a holiday, so the 2017 submission deadline is extended to May 3rd.

For an entrepreneur on the simplified tax system "income" with employees, there are a number of mandatory reports to the Tax Service, the PFR and the FSS:

1. Annual information about average headcount employees - until January 20.
2. Form 2-NDFL on income and deductions for each individual employee - until April 1.
3. Quarterly consolidated 6-personal income tax until the end of next month.
4. Calculation of insurance premiums 4 times a year, which does not include injury fees - within 30 days after the end of the quarter.
5. SZV-STAGE form until March 1.
6. Monthly SZV-M report by the 15th day of the next month.
7. Information about injuries and occupational diseases in the form 4-FSS.

The Government of the Russian Federation has introduced a bill to cancel the annual declaration for those individual entrepreneurs on the USNO "income" from 01/01/2019, which use only online cash registers to account for revenue.

Rosstat issues forms for periodic surveys of various sectors of the economy.

If the sample concerns entrepreneurs, a notification is sent and in this case it is necessary to submit reports.

With the seeming simplicity of the simplified tax system “income”, there are many nuances, especially for individual entrepreneurs with employees. Therefore, in the absence of time and experience of independent document management, it is advisable to entrust accounting to a personal accountant or a specialized company.

Before registering as an individual entrepreneur (IP), you need to learn the intricacies of maintaining accounting IP to avoid possible future problems. Many have heard something that individual entrepreneurs do not keep accounting records at all, someone considers such an issue to be insignificant, and some think that it is not difficult at all, and they will cope with it without problems.

Reasons for bookkeeping

In reality, everything is not quite so, and accounting, even in the case of individual entrepreneurs, must be given due attention. And there are a number of reasons for this.

1. If you violate the deadlines for submitting reports, the accounting procedure or the payment of tax and other payments, you will incur large expenses in the form of fines, penalties and problems with counterparties.
2. By choosing the right taxation system for individual entrepreneurs, you will bear less financial burden when paying taxes. It is also possible that you, not knowing all the tax schemes, will use illegal schemes that help you avoid paying taxes. But, as you know, ignorance of the law will not relieve you of responsibility for its violation.
3. By choosing one or another reporting mode, you can get different reporting deadlines, different tax rates and, possibly, tax benefits.
4. By registering as an individual entrepreneur, you can choose one or another tax regime within a short time. If you do not do this immediately after registration, you will work on the so-called common system taxation (OSNO). And this is the most difficult and costly option, especially for a novice entrepreneur.

So the question of the need for accounting for individual entrepreneurs is closed. The only thing you need to understand is who will do this - the entrepreneur himself, a third-party accountant, or you will hire an accountant on staff.

How is IP accounting

Let's figure out how to do IP accounting on your own correctly. Despite the fact that, according to the Federal Law, individual entrepreneurs may not keep accounting, this is not entirely true. Indeed, in addition to accounting, there is also tax accounting, and an individual entrepreneur is obliged to maintain it. Therefore, it will not work at all without accounting.

You need to know that tax accounting is a generalized set of data on which tax payments are calculated. Such accounting is necessary for all, without exception, entrepreneurs and businessmen, regardless of the form of ownership.

To understand tax accounting at a decent level, you need to attract a specialist, or sit down and figure it out yourself. In addition to this accounting, there is also reporting on cash registers, employees and various banking and primary documents.

Often IP who are not very versed in the intricacies financial accounting do not understand the difference between various types reporting and call them all one phrase "accounting". For convenience, we will use this phrase in our article.

Read also: Application for the transition to USN

So how do you keep your business accounting? There can be only one answer - professionally. But who will be this professional - you or an accountant, depends only on you. If you, as an individual entrepreneur, do not conduct too “violent” business activities, then you will be able to cope with the accounting on your own. And we'll tell you how.

Step-by-step instructions for keeping records

As it has already become clear from the above, it is simply necessary to maintain a certain workflow. So, step by step instructions.

Stage one. First, you should calculate the potential costs and revenues. This will help you a lot when calculating taxes.

Second phase. Based on information about taxation systems, you must choose the tax regime in which you will work and report to the tax office. Sums tax payments, under different tax regimes, may vary by significant sums. This means that the choice of mode can significantly affect your financial performance.

Third stage. Study carefully tax reporting, which must be surrendered in accordance with the selected taxation regime. You can see examples of reporting forms on the website of the Federal Tax Service (FTS).

Fourth stage. At this stage, you must decide whether you will have employees or not. If you have employees, then keeping records becomes much more complicated, and it doesn’t matter how many employees you have.

Fifth stage. Get to know your tax regime calendar in detail. After all, overdue reports and untimely payments will invariably lead to financial losses in the form of fines and penalties, and, possibly, blocking of settlement accounts.

Sixth stage. The time has come to decide on the form of cooperation with those who will compile the reports, unless of course you will keep records yourself. In the case of using simple modes such as UTII, STS income or PSN, you can cope with reporting on your own. In this case, various services that can be found on the Internet will help you a lot. But if your STS regimes are income-expenditure, OSNO, or you have an extensive economic activity, it is better to entrust IP accounting to professionals.

seventh stage. This is the main stage, which is not limited in time. You must retain and maintain all business-related documents. This and Bank statements, and contracts, and expenditure documents and cash registers and the like. Remember that the tax office can conduct an audit for the previous three years, even if you liquidated the IP.

Accounting for OSNO

To opt for OSNO, you must carefully consider all the benefits that you can get by working on such a system. Accounting documents IP working on OSNO will be the most difficult. There will also be tax returns based on the results of the tax year and quarterly VAT reporting. And if your income is too different from the expected one, then you will have to hand over, in addition to 3-personal income tax, also 4-personal income tax, which will further complicate the situation.

Bookkeeping is a complex process that involves documenting all business-related transactions. It includes the preparation of internal documentation and reports for submission to tax authorities.

Most often, IP accounting is carried out using the 1C Entrepreneur program. The software is among those recommended by the Federal Tax Service.

The nuances of individual entrepreneurship

The emergence of a desire to engage in private entrepreneurial activity will certainly entail. This is currently only done in tax service. IP differs from all other forms of ownership in that it bears the burden of debt liability solely. Moreover, any debts directly affect his property.

At present, the state does not impose such requirements on individual entrepreneurs as exist on other forms of business organization, but this does not mean that responsibility does not exist at all.

The degree of responsibility is regulated by the form of taxation that a private entrepreneur chooses during the registration of his activity.

The law provides for several forms - (simplified), (imputed), (patent) and. Many strive to get rid of the need to keep accounts as much as possible, so they choose a simplified one, where they themselves can keep records, even without a special accounting education.

The state retains a number of advantages for individual entrepreneurs. Among them:

• the ability to reduce the amount of taxes in court;
• significant reduction in fines.

Features of accounting depending on the taxation system

The most important advantage of an entrepreneur is that he is not required to keep full-fledged accounting records, such as an LLC and other legal entities.

Consider the accounting scheme for OSNO (the most complete version). It obliges the entrepreneur to work with accounting journals and lead:

• personnel records management.

It also includes the following taxes:

• The main tax will be a contribution that the state assigns for individuals(). This 13% of income entrepreneur. Documented expenses can be deducted from all income received to reduce the amount of the contribution. You can even deduct unsupported expenses, but not more than 20% of income. Also, the amount can be reduced by the amount paid.
  At the same time, if hired personnel work for an entrepreneur, it will be necessary to make personal income tax and insurance premiums from their wages.
• The second type will be . His rate is 18%.
• The third type of deductions - contributions to Pension Fund. Since 2014, their size depends on the income that an individual entrepreneur receives during the year, that is, this value has ceased to be fixed. If the income is less than 300,000 rubles, then the individual entrepreneur continues to pay fixed amounts(but every year they are different, in 2016 - 23,153.33 rubles), if more, then plus 1% of the difference between the amount of income and 300,000 rubles is paid.
• But that's not all. Other fees may apply in a specific region. No one will notify the IP about them, but non-payment may be the reason for the occurrence of penalties.

The reporting form here is quite simple. Entrepreneurs report on VAT during each quarter (until the 25th day of the next month). And for personal income tax - only once a year (until April 30 of the next year).

Many individual entrepreneurs choose USN. It only implies keeping a book of expenses and income, as well as filing an appropriate declaration with the Federal Tax Service annually by March 31 of the year following the reporting year. The system itself implies two options for calculating the tax: income (6%) and income minus expenses (15%).

Individual entrepreneurs who have switched to UTII are not required to keep any documentation. It is enough to fill out a declaration and submit it quarterly to the tax authorities (until the 25th day of the month following the reporting quarter).

For information on what reporting needs to be submitted by an individual entrepreneur without employees, see the following video:

Lead Options

Very often, individual entrepreneurs ask themselves how they will conduct financial statements. Which is better: to fill everything on your own or to contact a professional company that provides the appropriate services? The answer is simple enough. Instructing someone to keep accounts (if you chose OSNO during registration) only makes sense if there is hope that you will be able to find as many reasons as possible to reduce taxes.

The work of your employee or a third-party organization can result in 15-20 thousand. The question is what does it mean - just conducting postings and submitting documents to the tax service or working to optimize taxation. The latter can lead to the fact that the payment of accountants will save the same amount as they charge for their services.

It is divided into several types:

• continuous business support;
• support on a regular basis, but only on one-time requests from the client. Each time a new contract is concluded;
• one-time work. They are often provided by an accountant at home. They can prepare declarations or check the correctness of their execution, create zero reporting documents, but do not provide comprehensive services.

In the event of unforeseen difficulties, even on USN is better just seek one-time help from specialists.

Changes in accounting since 2016

There are many of them, but they will primarily affect those individual entrepreneurs who have employees:

• Change in the amount of contributions to the PFR and FFOMS. The basis will be the minimum wage, which from January 1 is equal to 6204 rubles. (since July 1, the amount has increased to 7,500 rubles, but the calculation is based on the old indicator). Deductions to the PFR will be made according to the following formula - 6204 rubles. × 26% × 12= 19,356.48 rubles, and in FFOMS - 3,796.85 rubles. (6204 rubles × 5.1% × 12).
• The system of fines will also be tightened. Now entrepreneurs pay 2-3 thousand rubles for violations in accounting. Now the amounts will be higher - from 4 to 10 thousand. A separate punishment for a repeated violation has also been introduced, which can double the fine or disqualify the entrepreneur for a period of one to three years.
• An increase in the property tax rate is expected for individual entrepreneurs who do not work according to the simplified scheme.
• Will be changed appearance. Reporting can only be submitted electronically.
• Starting in 2016, non-payment of insurance premiums will be subject to criminal liability.

An activity aimed at making a profit is a business. Regardless of its type, there is movement financial resources, which must be taken into account in some way. Such rules are valid for any category of businessmen, including individual entrepreneurs. That is why, having decided to start his own business, a person first of all asks himself the question of how to keep accounting for an individual entrepreneur. In this regard, the beginner has fair fears, because the Russian financial legislation - codes, regulations, laws are very often subject to change. For those who are familiar with this topic for the first time, we recommend paying attention to the following factors.

What is special about IP accounting?

Attention! According to the current legislation, for an individual entrepreneur, accounting, in a literal interpretation this concept, is optional.

This thesis requires some explanation. The fact is that the concept of "accounting for individual entrepreneurs" is actually somewhat vague, since it is divided into three types of accounting:

• accounting;
• managerial;
• tax.

At the same time, it is the accounting component that is negligible. Particular emphasis should first of all be placed on tax accounting in order not to have problems with fiscal government bodies. Management accounting is necessary for the IP itself in order to realistically assess the effectiveness of its work.

As for accounting, then his individual entrepreneur can conduct it "as he pleases", without focusing on any accounting registers and template systems.

What will bookkeeping give an entrepreneur?

1. Visual vision of performance results.
2. Timely determination of the situation when the activity tends to "minus".
3. Evaluation of the effectiveness of actions for a certain period and, based on it, further planning of the workflow.
4. Understanding own obligations to partners and customers, as well as the timing of their implementation.
5. Control of financial, material and labor resources.
6. Timeliness and literacy of the formation, as well as the submission of reports to the tax office and other government agencies.

Accounting for "simplification" (STS)

In practice, a great interest in the question of how to keep accounting for individual entrepreneurs on their own, most often arises among businessmen who have chosen a simplified taxation system. In this case, accounting is limited to maintaining a special book, which takes into account all expenses and incomes - KUDIR. It is filled in stages throughout the reporting year. In keeping with the chronology, entries are made in the book from the primary documentation, reflecting all the operations carried out by the entrepreneur.

Attention! Until 2013, the obligatory procedure was the certification of KUDIR in tax office. In 2015, as well as in 2014, this is not necessary. However, the ledger must be properly maintained. At the first request of the tax authority, it must be provided immediately.

The procedure for maintaining the book of expenses / income

In order for a novice businessman to understand how an individual entrepreneur does bookkeeping on his own, we want to focus on the key rules for maintaining KUDIR:

• Strict observance of the chronological sequence of entries.
• Reflection of business transactions should be positional, that is, each entry from a new line.
• For each entry provided primary document- check, invoice, payment order.
• Accounting is kept only in rubles, for example, the number 53 rubles 35 kopecks is reflected in the book as “53.35”.

The modern regulatory framework gives the right to an individual entrepreneur to conduct KUDIR, both in paper and in electronic form.

An example of filling out a book of income / expenses

An individual entrepreneur has the right to trust a third party to keep records of his activities. If he decided to switch to another taxation system, then accounting should be carried out in accordance with the regulatory legislation. In the event that the economic activity was not carried out by the entrepreneur, KUDIR is not filled in accordingly during this period. Any sanctions in this regard by the tax service will be illegal.

Of course, the business owner has the right to use special computer programs to manage their activities and so keep accounting of IP.

To open and legally develop own business, the easiest way is to register as an individual entrepreneur (IP). It is not difficult to do this: you need to write an application for registration, pay the state duty (800 rubles), come with documents to the tax office at the place of registration. In five days you will be individual entrepreneur and you can collect the relevant certificates.

How to keep records

Registration of an individual entrepreneur is carried out by the tax service at the place of registration automatically, based on information from the Unified state register(according to article 83 tax code Russian Federation).

As soon as tax registration has taken place, you become not only an independent owner of your own business, but also a taxpayer who is obliged to keep accounting and tax records, report in a timely manner and pay the necessary amounts.

Let's try to figure out how to report IP.

What does taxation depend on?

Reporting and tax payment scheme depend on the taxation system chosen during registration. Usually the choice is between the simplified taxation system (STS) and the general one (OSN). Some types of activities are not subject to the possibility of using the simplified tax system, and in some regions there is a single tax on imputed income (UTII), which automatically makes the simplified tax system impossible.

Remember: if you did not immediately indicate the taxation system in the application, the IP registration will be carried out according to the general system, and you will be able to switch to the simplified tax system only at the beginning of next year: it is possible within a few days after registration to submit an application to the territorial department of the tax service for switch to easy mode. Otherwise, you will have to wait until next year, or close the IP and open it again.

How to keep tax records

In fact, an individual entrepreneur does not maintain accounting documentation as such, regardless of the chosen taxation system. Under the simplified tax system and OSN, a book of income and expenses is maintained plus tax cards on hired workers.

IP accounting for UTII

Individual entrepreneurs working on a single tax on imputed income submit only the corresponding declaration. This must be done once a quarter before the twentieth day of the month following the last month of the reporting quarter.

Accounting for IP under the simplified tax system

Entrepreneurs using the simplified taxation system, once a year, by April 30, must submit tax return. In addition, at the beginning of each year, it is necessary to register with the Federal Tax Service a book of income and expenses (in which the accounting of income and expenses of an individual entrepreneur is recorded). It can be printed from a file, you can buy a ready-made one, the main thing is to have time to register the book before April 30th.

Tax accounting and reporting under OSNO

An entrepreneur who is listed on the general taxation system submits more documents and appears in the tax service much more often. First, each quarter, before the twenty-fifth day of the month (previously it was before the 20th day) following the end of the quarter, you must submit a VAT return.

Secondly, once a year, until April 30, a declaration is submitted in the form of 3-NDFL (for personal income).

Thirdly, when registering an individual entrepreneur or in the event that the income received exceeds the estimated income by an amount exceeding fifty percent, a declaration of expected taxes is submitted in the form 4-NDFL.

Accounting

As mentioned above, individual entrepreneurs are exempted from accounting. But since 2013 came into force the federal law dated 06.12.2011 No. 402-FZ, which prescribes accounting for all economic entities, including individual entrepreneurs (according to the second article).

Accordingly, it must change accounting policy individual entrepreneur. But at the same time, the sixth article of the same law states that an individual entrepreneur has the right not to keep accounting records if, according to the Tax Code, he keeps records of income and expenses, as well as other objects of taxation in the manner established tax legislation. Therefore, this paragraph directly applies to entrepreneurs who use the simplified tax system (according to Article 346.24 of the Tax Code).

The same reasons not to keep accounting for individual entrepreneurs who are on the DOS: because their tax base is all income received. The most controversial issue was with entrepreneurs who are on UTII, since they do not keep books of income and expenses and generally do not actually keep records as such.

The Ministry of Finance clarified the situation in letter No. 03-11-11/239 of August 13, 2012: since individual entrepreneurs located on UTII independently keep records of a physical indicator (number of employees, trading places, area trading floor etc.), accounting for them is also not provided.

Regulatory documents

Entrepreneurs who are on the simplified tax system and OSN, according to the Tax Code, are required to keep a book of income and expenses. The form of the book was approved by order of the Ministry of Finance of Russia No. 86n and the Ministry of Taxation of Russia N BG-3-04 / 430 dated August 13, 2002. How exactly to fill out the book is spelled out in the order of the Ministry of Finance dated October 22, 2012 No. 135n. According to the above documents, IP reporting can take place both in paper and in electronic form. By the end of the reporting period, the entrepreneur simply prints out the files and certifies them with the tax service.

Bookkeeping

There are several rules on how to keep records of IP in the book of income and expenses (both on the simplified tax system and on the OSNO):

• all income, expenses and completed business transactions must be reflected in full;
• information must be reliable and recorded constantly (continuously);
• the book should reflect property status IP and the result of entrepreneurial activity for the reporting period;
• every business transaction must be accompanied by a supporting document;
• All accounting is carried out in a positional way.

IP on UTII

The Tax Code (paragraph seven of article 346.26) requires individual entrepreneurs to keep records on UTII, but the procedure for maintaining a book of income and expenses for this form of taxation is not specified anywhere, moreover, the amount of income and expenses does not affect the amount of tax.

At the same time, individual entrepreneurs on UTII are required to keep records of the indicators by which the taxable base is determined. For example, individual entrepreneurs providing personal services must keep records of the number of employees and time sheets. Entrepreneurs who carry out retail, can provide for calculation tax base documents for the premises in which entrepreneurial activities are carried out (lease agreement or documents for ownership).

Accounting for cash transactions

According to the regulation on the conduct cash transactions, effective from 01/01/2012, individual entrepreneurs must comply with cash discipline. At the same time, since it is difficult for an individual entrepreneur to separate his personal funds and funds for entrepreneurial activities, the following concessions apply:

• An individual entrepreneur may not keep a cash book;
• An individual entrepreneur may not set a cash limit on the cash balance and not hand over all the money generated in excess of the limit to the bank;
• An individual entrepreneur may not keep all the cash in the bank;
• An individual entrepreneur may not receive incoming money at the cash desk.

At the same time, the presence of a cash register still dictates the accounting by individual entrepreneurs of the following positions:

• books of the cashier-operator;
• incoming and outgoing orders;
• sales cheques.

Personnel accounting

Sole proprietor who has wage-earners, is obliged to keep records of the funds paid to the employee and insurance pension contributions.

General personnel documents

Also, an individual entrepreneur (or the personnel department of an individual entrepreneur) is obliged to have and maintain all the necessary personnel documentation, namely:

• internal labor regulations;
• staffing;
• a book of accounting for the movement of work books and inserts in them;
• job descriptions for each position in accordance with staffing(if official duties not included in the employment contract);
• regulation on personal data of employees;
• regulation on remuneration, bonuses and material incentives (if these positions are not provided for in the employment contract);
• instructions on labor protection by profession (the Regulation on labor protection is not required);
• log of familiarization with instructions;
• a log of employees passing a mandatory medical examination;
• vacation schedule.

The collective agreement is concluded by agreement of the parties. The provision on the commercial secret of the enterprise is prescribed if it is indicated in the employment contract.

Individual personnel documents

Each employee must have:

• labor contract;
• order (instruction) on employment;
• personal card;
• employment history;
• timesheet and payroll calculation;
• order (instruction) on granting leave;
• an employee's application for leave without pay.

In the event that an employee bears full financial responsibility (storekeepers, supply managers), agreements on full liability are concluded. If there is shift work, a schedule must be drawn up.

Accounting for fixed assets at IP

The list of expenses of entrepreneurs who are on the simplified tax system should take into account fixed assets (OS): property that is depreciable in accordance with Chapter 25 of the Tax Code. This is an extremely important parameter, knowledge of which is necessary for everyone who keeps records with an individual entrepreneur.

Fixed assets subject to depreciation are all objects that participate in the acquisition of income, can be operated for more than a year and cost more than twenty thousand rubles. At the same time, objects that are not used for working purposes or cost less than twenty thousand rubles are often recorded in OS objects, although it would be more profitable to record them as a material expense.

Reporting, submission deadlines: Video