Features of accounting Accounting ip

What are the characteristics of management accounting IP on USN? What determines the cost of accounting services for individual entrepreneurs? Where to order bookkeeping for IP?

Dear friends, I, Alla Prosyukova, a professional financier, accountant and author of articles, welcome you to the pages of the HeatherBober online magazine!

How to make sure that accounting for individual entrepreneurs does not cause unnecessary trouble for the entrepreneur and does not distract from really important matters related to business development?

All helpful information in my article, at the end of which I will also share the professional secrets of choosing a good accountant.

1. What are the features of accounting for individual entrepreneurs?

Individuals who create their own business in the form of individual entrepreneurs should know some of the features of the organization of accounting in such firms.

I note right away that individual entrepreneurs who are on special regimes are allowed not to keep accounting records. Instead, such companies must draw up a book of income and expenses (KUDIR), and imputed companies are also exempt from KUDIR. They only take into account the physical indicators from which the imputed tax is calculated.

For such individual entrepreneurs, the list of accounting methods has also been expanded. Accounting can be kept not only by a full-time accountant, but also by the entrepreneur himself, as well as an incoming (or remote) accountant and an outsourcing company.

To reflect in the accounting of income and expenses, IP can only use the cash method, that is, accounting occurs after the actual receipt of income or the actual expenditure. It is prohibited to use the accrual method for this category of taxpayers.

Try to organize the accounting of individual entrepreneurs as accurately and correctly as possible, since in the event of accrual of fines and penalties and the lack of financial ability to pay them from the company's funds, all debt will be repaid at the expense of the entrepreneur's personal funds and property.

Even the closure of an individual entrepreneur in the tax office does not terminate such obligations until they are fully repaid.

Remember! IP as opposed to legal entities is responsible for its obligations with all the property belonging to it by right of ownership.

2. What are the ways of doing IP accounting - 3 proven ways

We already know that accounting for individual entrepreneurs can be done in various ways.

Let's take a look at the three most common ones.

Method 1. Independent accounting

There is an opinion that almost any entrepreneur can keep accounting for an individual entrepreneur on his own. I agree with this only in part.

Independent bookkeeping is justified only in some cases, namely:

• individual entrepreneur has an accounting education;
• IP activities are carried out on the simplified "Income".

In all other cases, independent accounting of an individual entrepreneur has many "pitfalls", ignorance of which may ultimately require.

In fairness, I note that independent accounting of IP has a number of positive aspects.

Independent accounting allows the owner to:

• control the business, monitor emerging problems and, if necessary, make the necessary adjustments in a timely manner;
• increase business privacy:
• save on accounting services;
• see the true picture of the state of affairs in the company.

Method 2. Transfer of accounting to outsourcing

As a practicing accountant with many years of experience, I believe that any accounting should be placed in the hands of professionals. This will save not only money, but also nerves.

By ordering the services of an accountant for an individual entrepreneur in an outsourcing company, you will receive a number of undeniable advantages:

• responsibility of the outsourcing company for the quality of accounting;
• the owner of the IP can focus on the business;
• no need to spend money on equipping an accountant's workplace, buying a special program or paying for a service.

Method 3: Hire a freelance accountant

Very often, entrepreneurs, trying to save on accounting services, hire a freelance accountant. In this case, it is important to find professional specialist otherwise problems cannot be avoided.

Having hired such an accountant, you should not retire. Develop a control system that will allow you to be aware of everything that happens in the company.

Be sure to sign a contract for the services of a freelance accountant. In the contract, specify the condition for maintaining confidentiality by the contractor, determine the scope of professional responsibility of your freelancer.

Keep the original documents with you, set a schedule for copying electronic database, where the freelancer works, for you. These activities will help you reduce possible risks in the case when transferred to a freelance accountant.

3. How to independently organize IP accounting - step-by-step instructions for beginners

In order for the business to work out from the very moment the IP was formed, I recommend starting with the organization of accounting.

How to do it right, my step-by-step instruction.

Step 1. We make a preliminary calculation of the estimated income and expenses of the business

First you need to make a list of all the expected income and expenses of your company. This is necessary to calculate how costly your business is, what share of expenses in the income of your individual entrepreneur.

The amount of expenses, however, as well as income, will play an important role in choosing a taxation system.

Example

My friend Larisa from Kazan decided to open her own business - a taxi service. In order to choose the right taxation system, she made a preliminary calculation (heard from friends that it helps a lot) of her future income and expenses.

That's what came out of it:

• estimated income for the year will be - 12 million rubles;
• total expenses - 4140.6 thousand rubles, including: expenses for the year on wages - 2.28 million rubles. (6 employees), deductions from the wage fund 20.2% 460.6 thousand rubles, other expenses 1.4 million rubles. (car rental, office rental, communication services, etc.).

Having made the calculation, Larisa set about choosing the most appropriate taxation system.

Advice! Try to plan as fully as possible all your income and expenses. When calculating expenses, think about whether all of them can be confirmed by the correct primary. This is important, since the tax authorities pay Special attention organizations' expenses.

Step 2. Choose a taxation system

An individual entrepreneur can choose almost any of the taxation systems adopted in the Russian Federation.

However, the most popular are the general (OSNO), simplified (USN), imputation (UTII) and patent.

From these five types we will choose. Ask why out of five when four is written in black and white? Yes, because there are 2 types of simplified tax: “Income” and “Income - expenses”.

After analyzing all the systems, I have collected their main pros and cons in, after reading which, you can begin to choose the taxation system that is right for your company.

Example

So, as we remember, Larisa calculated the estimated income and expenses of her future company.

They made up:

• Revenues 12 million rubles;
• Expenses 4140.6 thousand rubles.

In the Republic of Tatarstan, taxi services can be provided on all systems, including imputation and patent, and, therefore, Larisa will also select the system for all types.

Larisa calculated all the main taxes that she would have to pay on different systems and, for greater clarity, collected them in such a table.

Data for choosing a taxation system:

Calculations have shown that it is more profitable for the Larissa taxi service to choose a patent system, which is much cheaper, and in addition, this system does not require presentation tax reporting.

In this example, I gave you an algorithm for choosing a taxation system. Of course, the result of your calculations will be different and the system that suits your business may also be different.

When choosing a taxation system, I advise you to pay attention to my general recommendations:

• if the expenses of your individual entrepreneur in relation to income are less than 60%, i.e. low-cost business, for example, the provision of services, then the simplified tax system of 6% suits you;
• if the expenses of your business in the income structure take up 60% or more (remember how my friend Larisa planned her income and expenses) and all of them can be confirmed by correct primary documents, then the simplified tax system of 15% is what you need;
• if even the thought of tax reporting and accounting is a burden to you, and the type of activity is suitable for a patent, then do not hesitate to choose this system;
• if your business is from the sphere retail, then imputation is your everything:
• the general system is appropriate for large enterprises, for example, engaged in manufacturing.

Step 3. Dealing with the tax reporting of the chosen system

Having decided on the system, you should deal with tax reporting. The largest number of taxes, and hence the tax reporting - on the general system.

Here are paid: property and income tax, VAT, personal income tax, land and transport taxes. And these are just the main ones. Add here your calculations as an employer with the Funds, it turns out a lot. Each tax and contribution has its own requirements, its own list of reporting and deadlines for its submission.

On simplified tax reporting, everything is simple: the declaration is submitted once after the end tax period. In addition to the declaration, simplified workers submit reports on transport and land taxes, of course, in the presence of objects of taxation.

If the individual entrepreneur is an employer, then the following is additionally compiled:

• reporting on personal income tax;
• reports to the FIU and the FSS;
• information about average headcount workers.

Vmenenschiki submit a declaration on UTII quarterly. If there are employees, land or transport, then it is also necessary to submit reports on these grounds in the same way as the simplified ones.

An individual entrepreneur who has acquired a patent does not submit a declaration.

Step 4. Decide on the need to attract employees

At the initial stage, you should decide whether your individual entrepreneur needs to attract hired employees.

This is necessary in order to:

• calculate the estimated costs for personnel;
• decide whether you can independently conduct payroll and make the necessary reporting on this section of accounting;
• organize workplaces for employees.

Step 5. We study the tax calendar of the selected system

In order not to get confused in numerous reports on taxes and contributions, it is necessary to draw up a tax calendar.

It will not be difficult to do this, because:

• firstly, the tax calendar can be downloaded from specialized accounting sites;
• secondly, the calendar can be found on the website of the tax service;
• thirdly, it will not be difficult to do it on your own, previously, as it should, having understood this issue.

I offer an example for reference.

After you have selected or created your tax calendar, carefully consider what dates, what reports and information you will need to submit. Keep it always at hand, it will help to avoid missing important dates.

If you plan to organize IP accounting in a special online service, then there is no need for a calendar, since you will receive automatic reminders from the service about report deadlines.

Step 6. We organize a system for preparing documents for reporting

There are a number of steps that need to be taken before reporting.

Preparatory activities:

• reconciliation primary documents with credentials - reconciliation can be continuous and selective, it reveals possible inconsistencies and errors;
• correction of all identified errors.

After the conducted control measures, we proceed to filling out the reporting forms.

Ready reporting must be forwarded to the tax office. For individual entrepreneurs, reports can still be submitted in 2 ways: hard copy and in in electronic format.

If everything is clear with the delivery of paper reports, then there are nuances with the delivery of electronic reports.

Tax reports can be sent via electronic communication channels in 2 ways:

1. On one's own, through specialized online services. To do this, you need to pay and get digital signature. How to get it is described in great detail in the instructions of the services.
2. Through accounting firms that offer such a service. Of course, the service is paid. With this method, the individual entrepreneur provides the company with all the necessary information for compiling reports and their subsequent sending.

Step 7. We save all documents related to the business

The activity of even the smallest individual entrepreneur is associated with the creation and processing of various, including accounting and tax documentation. All documents have certain retention periods.

There are several normative documents regulating this question. So, for example, Federal Law No. 402 “On Accounting” states that accounting and primary records must be kept for at least 5 years.

Tax registers and reporting in accordance with the Tax Code of the Russian Federation are kept for at least 4 years. Information on settlements with the PFR and the FSS is subject to storage for 6 years. Documents on settlements with personnel and personnel documentation for employees are kept for 75 years.

An individual entrepreneur must organize the proper storage of documents in a specially designated room or in a specialized organization in compliance with the rules of archiving.

4. How much do IP accounting services cost?

The cost of accounting services for individual entrepreneurs depends on a number of factors.

I suggest you take a look at them briefly.

Type of business activity. It is known that individual entrepreneurs can conduct their business in almost any field.

However, the complexity of the work performed by an accountant, for example, in the service sector is less, and they are more of the same type than in production. Hence the difference in cost.

Volume of primary documents. IP can contain a different number of business operations, and hence the volume of the primary. The larger the volume, the more expensive the services.

An example of a price list depending on the number of processed primary operations is presented in the table.

Price for accounting services depending on the number of primary documents

5. Where to order IP accounting services - an overview of the TOP-3 companies providing services

Do not know where to order accounting services for your individual entrepreneur?

Check out my selection.

Moe Delo is an online service that allows Russian companies to keep their business accounting both independently and through outsourced accountants.

Internet accounting "My business" has a wide functionality that will satisfy the needs of not only entrepreneurs who keep records on their own, but also professional accountants. Accounting for individual entrepreneurs is one of the most demanded services of the service.

The company offers its clients:

• bookkeeping;
• reconciliations with the Federal Tax Service;
• automatic calculation of salaries and payroll taxes and contributions;
• formation and online sending of reports to regulatory authorities;
• free preparation of a package of documents for registration of an individual entrepreneur or LLC;
• outsourcing of accounting services;
• personnel accounting;
• own reference and legal system;
• document templates.

Moe Delo provides its customers with a choice of several service tariffs.

Tariffs for online accounting services:

Professional employees are ready to find a way out even from the most difficult situation of their customers, you just need to call the company via multi-channel free phone or ask a question on the site "".

2) Korn Audit

Korn-Audit LLC is a diversified Russian company, leading its activities in the field of accounting, auditing, consulting and legal services. Employees of the company are highly qualified specialists with extensive practical experience in these areas.

High quality, moderate prices, flexible terms, confidentiality, attention to detail are distinctive features Korn-Audit. The quality of the company's services complies with ISO 9001-2011. The company insured its professional liability with VTB Insurance for 30 million rubles.

Any client can get advice from Korn-Audit LLC specialists not only by visiting the company's office in person, but also by contacting by phone, skype or e-mail.

This is an accounting firm offering a wide range of services to small and medium-sized businesses.

The main services of "ConsultProfiGroup ARKO":

• accounting and tax accounting;
• preparation and submission of reports;
• payroll;
• restoration of accounting and tax accounting;
• personnel office work;
• tax optimization.

Trade, public catering, manufacturing, tourism business, foreign economic activity, services - these are the areas in which the specialists of "ConsultProfiGroup ARCO" provide their customers with high-quality accounting services.

6. How to choose a good accountant for IP - 4 simple tips

A good accountant is a headache cure for any business owner.

As promised, here are some tips for choosing it.

Tip 1. Select candidates with higher specialized education

When choosing an accountant for your individual entrepreneur, pay attention to the education of candidates. Give preference to specialists with specialized higher education.

Of course, there is no need to talk about any experience in this case.

However, it has been observed that specialists with specialized higher education, even in the absence of work experience in their specialty, they quickly and easily deal with the tasks assigned to them, since they already have basic knowledge of the main specialized disciplines, are able to work with information, make the necessary calculations, and draw up accounting entries.

Tip 2. Pay attention to the professional knowledge and skills of the candidate

I recommend that you check the professional skills of the candidate. To facilitate your task, I have prepared a list of questions, having received answers to which, you will be able to form an initial opinion about the professionalism of the hired accountant.

Key interview questions for candidates:

• What experience do you have in the field of activity of our company?
• how many and which companies did you serve?
• On what taxation systems can an individual entrepreneur work?
• What reporting needs to be done for each of the taxation systems?
• Does an individual entrepreneur need to keep any registers?
• What programs can you use and at what level?
• What reporting methods do you use in your business?
• what are the legal ways tax optimization you know?
• How often do you need to reconcile with the tax?
• What is the procedure and terms for reconciliation with counterparties?
• if the accounting is kept in electronic form, is it necessary to print the primary and reporting on paper?
• What is an inventory and what are the main requirements for its implementation?
• What is the procedure and terms of storage of accounting documents?

Tip 3: Read reviews from other customers

When choosing an accountant, do not be too lazy to read reviews about him. The source in this case is, for example, specialized forums on the Internet.

If you plan to transfer IP accounting to a specialist from your city, then ask around your friends, perhaps one of them has already been a client of this specialist.

Do not save money when outsourcing accounting for an individual entrepreneur or choosing an accountant for your business. Remember: miser pays twice.

In connection with latest changes, which the Tax Code of the Russian Federation has undergone, individual entrepreneurs (IP) are no longer required to keep accounting records, they provide to the authorities tax office exclusively tax reporting. So, the law of 2013 states that all small entrepreneurs and individual entrepreneurs keep records, but those who keep tax records are exempted from it.

Despite this, a smart entrepreneur realizes that without accounting, he is like a current car enthusiast without a GPS navigator in his car - the roadway is only visible up close, and there are no prospects for the future.

The Importance of Accounting in Running a Business

First of all, accounting reflects the entire list business transactions and performs the following functions:

• reflects the final results of the organization's activities to date;
• transparency of data analysis helps to prevent the bankruptcy of individual entrepreneurs;
• helps to compile other types of reports submitted to government agencies;
• controls the totality of labor material, financial resources;
• acts as the basis for the correct planning of the implementation of the activities of the IP;
• fixes obligations to existing partners.

Thus, accounting is an important component in the competent conduct of business and the regulation of all its processes.

Is it possible for an individual entrepreneur to keep accounting records on his own?

Despite the fact that now many agencies and "single" accountants offer their accounting services, many individual entrepreneurs prefer to do this on their own.

Paid and free Internet services and programs allow you to keep accounting records, which also help you figure out how to correctly calculate certain taxes and fees, take into account the timing of their payment.

In extreme cases, you can complete additional courses that will streamline and arrange existing and newly acquired knowledge in its place. In these courses, you can learn the following skills at a sufficient level:

1. Maintain accounting records.
2. Accurately determine income and expenditure.
3. Calculate wages for employees and calculate the necessary tax payments.
4. Prepare reporting documents.

Accounting under the simplified tax system

Accounting reports of individual entrepreneurs working on a simplified basis are compiled at will. When compiling reports, it is important to display all the processes occurring in the course of the enterprise's activities. The USN, as a rule, makes it easy to cope with accounting even for people without proper education.

Keeping accounting is most beneficial for novice entrepreneurs, because it is aimed at the minimum burden placed on beginners. Yes, they don't have to pay income tax. individuals They are also exempt from tax on property owned by individuals. Individual entrepreneurs practicing the simplified tax system do not pay VAT (except in situations where the fee must be paid when importing products through customs).

In case of violation of the Tax Code in 2018-2019, for individual entrepreneurs operating under the simplified tax system, tax and administrative liability is provided, which include:

1. Penalties of up to 10,000 rubles - for gross violations of accounting rules by an individual entrepreneur, if they were made during 1 tax period.
2. It is possible to increase the fine to 30,000 rubles if the above acts occurred during 1 tax period.

Step-by-step instructions for IP accounting: what you need to be prepared for

Before choosing a taxation system, it is preferable to familiarize yourself with the main nuances of accounting for individual entrepreneurs:

1. First, select the object of taxation. They may become revenue side or income minus expenses. In the first case, the income of individual entrepreneurs is determined as the tax base, and the tax rate is calculated as 6%. Another case takes into account income and costs, here the rate reaches 15%.
2. At the end of each calendar year, you must complete and bring the already completed declaration to tax authorities. The deadline is April 30 of the year following the tax period. Be sure to provide information about employees to the Pension Fund and tax authorities. If you manage on your own and do not hire anyone, the information must still be provided by indicating the number “0” in the appropriate columns.
3. In addition to other reporting, you should keep a book of income and expenses. This is a mandatory requirement of the Tax Code of the Russian Federation. However, not all costs are taken into account in taxation, pay special attention to the income and expenditure parts that are included in the base for determining the tax.
4. An individual entrepreneur registering from scratch, as a rule, has a current account. If it is available, the IP is not exempted from accounting for the receipt and expenditure of material resources passing through the cash desk and account, respectively.

In established Russian legislation deadlines for individual entrepreneurs who do not keep tax records the following documents for accounting:

• balance sheet;
• financial results report;
• appendices to these two securities, which are called: “Statement of changes in equity”, “Statement of changes in equity”, Money”, “Report on the intended use of funds”.

Bookkeeping in 2018-2019 with UTII

If you have opted for UTII, it is enough to keep records of the organization's expenses and revenues, and do not forget to reflect the physical indicators that affect the tax base.

For visitors to our site special offer- you can get a free consultation professional lawyer by simply leaving your question in the form below.

UTII is paid every 3 months, deadline- before the 25th day of the month following the reporting period. Contributions to the PF are made up to December 31 of the reporting period.

Hello! In this article we will talk about the features of accounting for individual entrepreneurs.

Today you will learn:

• What kind of accounting should an individual entrepreneur keep;
• What are the accounting methods?
• How to do your own bookkeeping.

Does an individual entrepreneur need to keep accounting records

In 2019, the letter of the Ministry of Finance of the Russian Federation continues to be valid, according to which an individual entrepreneur may not keep accounts if he independently maintains a book of income and expenses (KUDiR).

So, all IP accounting can be reduced to filling out a ledger (in electronic or bound paper format) and storing primary documents. Exception: entrepreneurs paying UTII - for them maintaining KUDiR is not at all necessary.

The individual entrepreneur himself chooses: to maintain a full-fledged accounting or only a book of accounting for income and expenses.

An individual entrepreneur may not keep accounting records, but this does not exempt him from tax reporting at all. Its features and deadlines depend on.

Individual entrepreneurs are not exempted from collecting documents related to the calculation of taxes, cash and banking documents, personnel papers.

Underpayment of tax may result in a fine or forced suspension of activities for the individual entrepreneur.

Competent accounting has its advantages:

• The ability to make an objective analysis of the results of activities;
• It is easier to make forecasts and choose the direction of the enterprise development;
• Organized work is easier and more efficient.

Accounting is necessary for managing an enterprise, making important decisions and reporting to the state.

IP accounting options

A novice individual entrepreneur can keep accounts in one of the following ways:

1. On one's own. IP accounting on (for example, simplified tax system) has enough a simple circuit, which allows the businessman to keep accounting on his own.
   

   Great support in this direction is provided by online accounting services (for example, "My business") and specialized programs (for example, 1C), which describe and guide the entire process in detail.

2. With the help of an accountant. This option will cost less than an agreement with an accounting firm, but the risks also increase. It is very important and at the same time difficult to find an honest, experienced specialist. It is advisable to hire an incoming private accountant on the recommendations of acquaintances or trusted persons. In other situations, it is worth once again weighing all the risks and benefits and only then decide whether to resort to this option.
3. Under an agreement with an outsourcing company. A vivid example of the principle "the more expensive, the easier." Services accounting firm- the most expensive way, but it saves the individual entrepreneur from the need to delve into accounting matters. Specialists are busy with accounting, and the entrepreneur himself can safely devote himself to the rest of the work.

Online accounting is the best option for individual entrepreneurs

Internet accounting today competes confidently with stationary programs due to a number of advantages:

• full accounting and tax accounting is possible;
• full control and access to accounting is possible online from any computer;
• the service reminds you of the upcoming reporting deadlines;
• remote filling of declarations is possible;
• availability of a theoretical basis for accounting and reporting, online consultations of specialists are available;
• through the service, you can quickly and easily submit documents for and submit reports online.

We use the service "My business". It has a convenient intuitive interface that even a beginner will understand. You can test the work of accounting for free for three days. All questions are answered very promptly and intelligibly by support.

The service does not have mobile application, like some other resources, but there is a very convenient mobile version of the site, so you can work not only from a computer, but also from a smartphone or tablet.

When registering, you can immediately specify all the details of the company and then the system will use them when generating documents, invoices and reporting.

The service contains several thousand ready-made forms.

In the general mode, IP will also have to deduct VAT (18%). The declaration is drawn up quarterly, and the tax is paid before the 25th day of the first month following the reporting quarter. To calculate VAT, it is necessary to keep books of accounting for all purchases, sales, invoices.

Individual entrepreneurs working with cash also need to maintain receipt and expense orders.

IP on OSNO will have to report on. Such an obligation is not imposed on UTII and STS if it does not apply in your region cadastral value in relation to property.

Every three months, reports are submitted to the Tax Office, and the annual report is also submitted there.

. On a simplified system, an individual entrepreneur without employees reports to the tax office only once a year, until April 30.

An individual entrepreneur can choose one of the "simplification" options:

• STS income - only income can be taken into account, 6% of them will have to be deducted to the budget. Advance payments are made once a quarter, but they are taken into account when calculating the amount at the end of the year.
• STS income minus expenses- the main difficulty is that individual entrepreneurs will have to record and confirm all their expenses, which are not always easy to justify.

IP accounting on the simplified tax system must be accompanied by a book of income and expenses. Her absence threatens the individual entrepreneur with a fine of 10,000 - 30,000 rubles.

It is quite easy and affordable even for novice businessmen to keep accounting on a simplified system without employees. Due to its simplicity, the simplified tax system has become the most popular regime among individual entrepreneurs.

. IP on the "imputation" is exempted from the mandatory maintenance of KUDiR, but even so, the tax remains quite difficult to understand and independently calculate.

On UTII, the entrepreneur records only the physical characteristics of the activity (field of work, area of ​​\u200b\u200bthe premises, and others) and regularly reports on all changes.

The tax is calculated on the basis of the basic profitability established public services for each type of activity, and various coefficients (most of which are preferential).

IP on UTII reports separately for each type of activity (if there are several).

Tax reporting for UTII is submitted quarterly, by the 20th day of the month following the end of the quarter. The tax itself is paid before the 25th.

Stage 2. Employees

It becomes more difficult to independently manage the accounting of an individual entrepreneur with the advent of hired workers. Becoming an employer, an individual entrepreneur acquires the status tax agent– now he must calculate and deduct from employees income tax, as well as pay contributions to Social Insurance and the Pension Fund for them.

As for reporting, the following are added to the concerns of the IP:

It is very difficult to keep track of all personnel records, and at the same time engage in other business activities, therefore, to work with employees, experts still recommend turning to the services of professionals. In total, for employees, an individual entrepreneur must submit seven types of reporting, maintain and store personnel documents.

Stage 3. Selecting the type of accounting service

Even with a small document flow and the simplest modes (for example, simplified taxation of income), an entrepreneur will be helped to keep accounts special programs(for example, 1C) or online services ("My business").

Such assistants will minimize the mistakes that are easy to make when doing manual accounting.

Stage 4. Drawing up a calendar

The final stage of preparation for independent bookkeeping is the study of reporting forms in the selected mode and the deadlines for its submission. Modern electronic assistants themselves remind you of the upcoming reporting date, but you still need to know the main dates.

Stage 5. Maintenance and storage of documents

For your own safety, an individual entrepreneur must carefully treat all documents. can visit the IP even three years after its closure.

For example, in the accounting department of a store should be stored:

• contracts with suppliers of goods and services ( Maintenance equipment, Internet), landlords, regular wholesale buyers;
• agreement with the bank, statements;
• source documents;
• personnel documents (if there are employees);
• cash papers.

Accounting automation

You can do your own bookkeeping on paper, making all entries manually, but it is much more convenient to turn to automated systems.

Technologies do not stand still, and today various services come to the aid of an entrepreneur without an accountant, allowing:

• calculate the amount of tax depending on the tax regime;
• prepare;
• formalize banking documents, money orders;
• control payments to employees and payment of invoices;
• analyze profits and sales.

Electronic assistants can be in the form computer programs(for example, IP accounting in 1C), and in the form online accounting.

Programs will cost the entrepreneur more: you will have to pay for the program itself, for its installation, and in the future for regular updates and maintenance by the programmer. It will be available only from one computer, but it can work without a permanent Internet connection.

We will talk about the possibilities and features of online accounting using the example of the My Business service.

To summarize with a few tips:

Use online services. It is cheaper than the services of an accountant and more reliable than notes on paper. With online accounting, you will not be tied to one computer, which means that it is convenient to work with them both at home and in the office.

Store and organize all paper documents. Searching for the right paper in a common pile can take a decent amount of time, so it's better to immediately sort documents into folders or files (depending on their number). For example, groups can be: purchases, sales, customers, regular suppliers, taxes.

Check with the tax office. You can make sure that there are no debts one week after paying the tax through the online accounting department used or Personal Area on the Nalog.ru website.

Ask questions. You can get advice on the Internet, on forums and in social networks. Do not be afraid to ask questions and learn something new, because the law also does not stand still.

Follow the calendar. An entrepreneur who does bookkeeping on his own has to keep a lot of dates in his head. The deadlines for submitting reports do not always coincide with the deadlines for paying taxes and contributions to state funds.

When organizing own business in the form of individual entrepreneurship, most individual entrepreneurs work with documents under the simplified taxation system.

Accounting for individual entrepreneurs on the simplified tax system in 2019 is described in detail in this article. To do this, you should understand what taxation is in a simplified form, the types and specifics of its application.

The concept of the simplified tax system, its advantages and subjects

The simplified tax system is a separate tax regime that can be applied to medium and small business entities. Allows you to minimize losses and a package of documents provided for reporting, as well as simplify their completion. Regarding other methods of income control, accounting for individual entrepreneurs on the simplified tax system differs in positive side because releases the IP:

1. From taxation on personal income;
2. From the charge of value added tax;
3. From the stability of the amount of contributions established by law (in the Pension Fund and the Social Insurance Fund);
4. From the need to conduct complex calculations.

Separately, it is necessary to consider the conditions under which the subject of taxation acquires the right to keep accounting of individual entrepreneurs on a simplified basis in 2019. These are the cases in which:

• According to the results of the annual reporting or tax period, the IP income limit does not exceed the amount of 79,740,000 rubles;
• The staff of registered employees is less than 100 people;
• The amount of underlying assets does not exceed 100 million rubles;
• Other organizations have a share of less than 25%.

An entrepreneur who maintains IP accounting on the simplified tax system can work without accruals:

• personal income tax;
• VAT (other than export);
• property tax (if the tax base is not their cadastral value).

To understand how to keep accounting for individual entrepreneurs on a simplified basis, you should consider in detail the types of tax rates of this system.

Types of objects with simplified tax system

Accounting for individual entrepreneurs on the simplified tax system in 2019 is aimed at reporting on two types of objects: income and income minus expenses.

It is impossible to answer unequivocally whether it is necessary to keep accounting of IP on the simplified tax system in 2019. Legislatively, the subjects of this system do not need to keep accounts. accounting. But when organizing any type of activity, maintaining related documentation is still necessary.

Types of documentation when maintaining the simplified tax system

In order to keep detailed accounting records for individual entrepreneurs on the simplified tax system in 2019, the following types of documentation will be needed:

1. KUDiR. The main document for accounting for financial receipts to the cashier, or to electronic accounts. These incomes are taken as the basis for calculating the payment. With the simplified tax system - 6%, registration of the expense column is not made. It is an obligation to present on demand for persons conducting accounting. IP accounting under the simplified tax system in 2019.
2. Book of cash accounting. Compiled according to the form KO - 4. In the electronic version, it is printed daily and brochured. Contains information about all expense and income transactions, with the entry of data about the recipient or payer.
3. Cash orders, receipts and expenditures. Used for documenting and cash transactions(accrual wages, payment for supplier services, cash delivery, etc.).
4. Cashier's checks. Issued to clients at the conclusion of the transaction. Can be replaced by strict reporting forms.
5. Client agreements. Mandatory for compilation in the same way as closing documents (waybills, acts of delivery of work). Secure the rights and obligations of the parties and are the guarantor of security against fraud.
6. Employee Documentation. Includes:
   • employment contracts;
   • The staffing table, which is compiled according to the form No. T-3;
   • Orders for admission and dismissal;
   • Regulations on working with personal data, bonuses and fines.

Registration of documents with the simplified tax system - 15% should be the same as accounting for an individual entrepreneur with a simplified tax system with an income of 6% in 2019. The retention period for such documents is 4 years.

Accounting for individual entrepreneurs on the simplified tax system with employees

As for how keep accounting of individual entrepreneurs on the simplified tax system income and income minus expenses, if there are employees, then the period is divided into:

1. Providing 2-personal income tax is the same as keeping records of IP on the simplified tax system income in 2019 without employees, that is, until April 30 of the previous year;
2. Submission of 6-NDFL - no later than the end of the next month for the reporting period.

Such a boom. accounting implies that an individual entrepreneur has accrual skills:

• Funds for payment to the employee (twice a month);
• insurance premiums;
• Vacation and maternity allowances.

It is necessary to have these skills, or to transfer simplified accounting to a full-time accountant or an outsourcing company.

The employer must also provide information to:

1. FIU.
   • Information about persons subject to insurance (according to the law 385-FZ). Monthly (form С3В-М);
   • Quarterly reporting (RSV-1 form).
2. Rosstat. Detailed report on the internal regulations of the entrepreneur (form 1-IP). Every five years, or upon individual request.

Time limits and penalties for reporting

When discussing the time frame for filing tax return there is no difference in how to keep records of IP on the simplified tax system income minus expenses in 2019 and how to keep them in a simplified form with a rate of 6%. But significantly different in cases where there are employees in the state. General rule it is established that the annual report is submitted by April 30 of the current period.

Organizers of business bear certain responsibility for violation of the tax regime. IFTS, appealing articles 119 and 76 of the Tax Code, imposes fines for:

• Violation of the term of the accounting period, subject to payment of tax - 1000 rubles;
• Tax debt - from 20% to 40% of the debt amount.

Also, a fine may be imposed by the FIU for late filing, or distortion of data in reporting forms:

• 2-NDFL. The fine varies from 100 to 1000 rubles;
• 6-personal income tax. A delay of 1 month is estimated at 1000 rubles. Any document not submitted is valued at five hundred rubles;
• RSV-1. Punishable by a fine of 500 rubles for the worker for whom the report is submitted.

For non-compliance with the requirements of Rosstat in 2019, a fine of 10 to 20 thousand rubles is imposed.

Despite the simple rules for keeping accounting for individual entrepreneurs, in order not to increase your expenses, you need to entrust accounting to competent persons.

Video: how to keep records of IP on the simplified tax system

One of the most common and simplest taxation regimes, which are more often used by individual entrepreneurs, especially at the stage of starting their own business, is the USN "Income". Let us consider it in more detail how accounting is kept for this type of taxation.

The choice of tax regime is very important point both with or LLC, and in the course of doing business, because the right choice can significantly save on taxes. In addition, it requires certain knowledge and skills, and even a beginner in this business can master this tax regime.

The main charm of such a system as the simplified tax system "income" is its simplicity. In contrast to his colleague - the simplified tax system "Income of mines
us expenses ”for tax purposes, only income is taken into account, expenses under the simplified tax system in this case are not taken into account. This, in turn, does not require special knowledge, because not all expenses can be taken into account under the simplified tax system.

Basically, when calculating the tax, a rate of 6% is applied from the income received by the organization or individual entrepreneur, however, in new declaration on the ONS, effective from April 10, 2016, introduced the ability to establish preferential interest rate by tax. So, in some regions it can be installed preferential rate at a rate of 0%, for example, in the Crimea.

It is generally accepted that this tax regime is beneficial until expenses exceed 50% of operating income, after which it is worth switching to accounting for the simplified tax system “income reduced by the amount of expenses”. More than , combined with others tax regimes and another general information can be found in this article.

Taxes and deductions

There are not very many deductions and payments for taxes, they are as follows.

Payments to the pension fund

If an individual entrepreneur works on his own, then he must pay the fixed payments established by the state to the Pension Fund for himself, as well as 1% to the Pension Fund, from the amount of income that exceeds 300 thousand rubles, described in more detail in our separate article. It is also necessary to pay payments to the FIU for employees, if individual entrepreneurs have them, organizations always have employees - at least a director.

Individual entrepreneur contributions for oneself can be paid as a sum, immediately for a year, or divided evenly for each quarter. The latter option is more profitable, since you will not need to withdraw the entire payment amount from circulation, but you will do it gradually.

But if you still decide to make one payment, for example, in January, then, unlike, you can reduce the tax amount by it, since the calculation is carried out on an accrual basis.

Advance payments under the simplified tax system

Entrepreneurs and organizations must make quarterly tax payments paid in advance. At the same time, advance payments under the simplified tax system "income" and the simplified tax system "income minus expenses" are calculated in the same way. The difference is only in the order of formation of the tax base.

All advance payments are divided into 4 parts per year and paid in ¼ parts quarterly, while they are calculated on an accrual basis from the beginning of the current year. The taxpayer independently calculates these amounts based on the amount of income received, while reducing them by the amount of insurance premiums transferred to the funds for the same period, depending on whether he has employees or not.

AP \u003d (the amount of income for the period from the beginning of the year) * (tax rate) - (the amount of payments to the Pension Fund, also considered from the beginning of the year) \u003d payment for the period - the amount of AP for the previous period (for the first quarter they are equal to zero).

First quarter. First, income for the first quarter is considered, multiplied by the tax rate, usually 6%, reduced by the amount of contributions to the Pension Fund, the amount received is paid to the budget.

Second quarter. The amount of income is taken on an accrual basis from the beginning of the year, i.e. for the period from January to June, multiplied by the rate, the amount of payments to the Pension Fund for the period from January to June is deducted. Then the down payment payment for the first quarter is deducted.

The third and fourth quarters are considered the same as the second.

We give an example of the calculation below.

Deadline for payment of advance payments under the simplified tax system:

Reducing the simplified tax system by the amount of contributions to the PFR

Organizations and individual entrepreneurs have the right to reduce the amount of tax by the amount of insurance premiums transferred in Pension Fund. At the same time, the main criterion for individual entrepreneurs will be the presence or absence of employees, since the order of reduction will be different. There is no difference for an LLC, since there are always employees in the company, even if there is only one director.

STS 6 percent tax reduction 2017 IP without employees

If an individual entrepreneur works on his own, and he does not have employees, even those registered under civil law contracts, then the tax can be reduced by the entire amount of fixed payments of the individual entrepreneur for himself in the FIU. However, if you accept at least one worker, the situation changes radically.

Example #1. Sergeev A.V. works on his own, without employees, for the first quarter he earned a total of 127 thousand rubles. During the same period, he paid 3,500 rubles for himself in funds. Apply as follows:

1. Calculates the preliminary tax amount - 127,000 * 6% = 7620 rubles.
2. We apply deductions, from the amount received we deduct payments to the Pension Fund and the Compulsory Medical Insurance Fund: 7620 - 3500 \u003d 4120 rubles. This amount will need to be paid to the budget.

Example #2. Let's assume that the same Sergeev in the first quarter earned not 127 thousand rubles, but only 25,000 and also paid 3,500 rubles to the funds.

1. The tax will be 25,000 * 6% = 1,500 rubles.
2. We apply deductions, since their amount exceeds the calculated figure, i.e. 3500 is more than 1500 so we don't have tax to pay. 1500 - 3500 = 0 rubles. At the same time, the remaining difference of 2000 rubles. we will be able to apply as a deduction in subsequent quarters.

Important! If the entrepreneur worked himself, and then, even if he temporarily hired an employee, then all payments for the year must be recalculated and paid based on the amounts paid to the Pension Fund for employees! That is, as described below, it will be possible to reduce the tax by no more than 50% on payments to the Pension Fund for employees.

USN 6 percent tax reduction 2017 IP with employees, LLC

If an entrepreneur employs employees, or in the case of an LLC that always has employees, then the STS “income” tax can be reduced by a maximum of 50% of the amount of insurance premiums transferred to the Pension Fund for employees. Moreover, in the case of individual entrepreneurs, the transferred amounts do not reduce the tax for themselves - this is very important!

Example #1. IP Sergeev earned 127 thousand rubles in the first quarter. He has 2 employees, for which he paid 10,000 rubles to the funds, and paid 3,500 rubles for himself. How to count in this case?

1. We calculate the amount of tax, also multiply the income by the rate, we get: 127,000 * 6% = 7620 rubles.
2. Since in this case no more than 50% of the tax amount can be deducted by paying deductions to the FIU, it is necessary to take half of the calculated figure and compare it with deductions for employees. 7620 /2 =3810 rub. Since the received amount of 3810 is less than the deductions of 10 thousand rubles, in this case we have the right to reduce the tax by only half. Payable will be 7620 - 3810 = 3810 rubles.
3. The rest of the unused deductions 10,000 - 3810 = 6,190 can be applied in subsequent quarters.

Important! Tax under the simplified tax system for IP without employees reduces by 100% of the amount of transfers to the Pension Fund for itself, and for IP with employees and LLC - by no more than 50% of transferred amounts in the FIU for their employees. Also, entrepreneurs have the right to reduce taxes by the amount of the contribution to the Pension Fund - 1% on profits of more than 300 thousand rubles. IFTS nevertheless began to attribute these amounts to fixed payments.

An example of the calculation of advance payments for the simplified tax system "income"

As an example, let's take two situations when an entrepreneur has no employees, as well as for an LLC, an individual entrepreneur with employees.

sole proprietor without employees

Let's take into account that in this case the entrepreneur reduces taxes on the amount of the transferred insurance premiums for himself by 100%.

First quarter:

1. Income amounted to 135,000 rubles. multiply by 6% of the tax, we get 8100 rubles, this is the preliminary amount of the tax.
2. Since the amount received more than the amount transfers to funds, then we use the deduction in full
3. Now we subtract from this amount the value of payments to funds, we get 8100 - 6997.50, our advance payment will be 1,102.50.

Important! If the amount of tax were less than the amount of payments to funds, for example, it was 4000 rubles, in this case the amount of the advance payment would be zero, since 4000 - 6997.50 = 0. At the same time, we could reduce the tax by 2997.50 for subsequent periods.

Second quarter (similarly, we calculate the third quarter):

1. We need to take the cumulative income for the six months, multiply by the tax rate, we get 425,000 rubles. * 6% = 25,500 rubles.
2. We compare our deduction (payments to the Pension Fund) with the amount received, 25,500 is more than 12,826.66, so these payments are accepted for reduction in full.
3. Now we subtract payments to funds for the same period, we get 25,500 - 13,995 = 11,505.00.
4. Now it is necessary to take into account that we have already paid 1,102.50 in the first quarter, so for the second quarter we should pay: 11,505 - 1,102.50 = 10,402.50 rubles.

Fourth quarter:

1. We take the income received on a cumulative basis for 9 months and calculate the tax: 1,575,000 * 6% = 94,500.
2. We compare the obtained value with the deduction (payments to the FIU and compulsory medical insurance): 94,500 is more than 40,740. Therefore, the amount of payment to the funds is accepted for deduction in full.
3. In the 4th quarter, we paid contributions fixed payments of individual entrepreneurs for ourselves in a fixed amount, based on the minimum wage, as well as 1% from an excess of income of 300 thousand rubles. Thus, the amount of contributions was 6997.50 + 12750.00 = 19 747.50.
4. We apply deductions: 94,500 - 40,740 = 53,760.
5. Subtract from the received amount the previously paid advance payments: 53,760 - 24,105 - 10,402.50 - 1,102.50 = 19,252.50

As a result, it will be necessary to pay 53,760.00 for the year.

Attention! An example in Excel format can be downloaded from this link. You just need to substitute the values ​​​​into it and it will calculate everything automatically.

LLC and sole proprietorship with employees

Let's take the same income figures as in the example above. Let us take into account that in this case taxes are reduced by the amount of payments to the funds for employees. Also, as an example, let's take that the wage fund is 40% of income for a certain number of employees. The amount of contributions from the salary is 30%, we will enter it in the table.

The calculation is built as follows:

First quarter:

1. We multiply the income received in the quarter by the tax rate, 135,000 rubles. * 6% = 8100. This is our input tax.
2. We compare ½ of the received number with the amount of deductions to funds, 8100/2 = 4050 less than 16200 rubles. therefore, we cannot completely reduce the amount of deductions, but only by 4050. Why half? Because the deduction cannot exceed 50% of the amount of the original tax, i.e. 4050 rubles (we divide the initial tax by 2 - this is 50% of the maximum allowable reduction).
3. The advance payment will be equal to 8100 minus the maximum deduction value of 4050, we get 8100 - 4050 = 4050.

Second quarter (subsequent periods are considered similar):

1. We also preliminarily consider the tax as a cumulative total, we get 425 thousand rubles. * 6% = 25,500 rubles.
2. We compare ½ of the received number with the amount of payments to the funds, 25,500 / 2 = 12,750 less than 34,800, so we can also take only part of the payments to be reduced in the amount of 12,750 rubles.
, .

Organizations must keep accounting records in full.