Opening a private entrepreneur and maintaining accounting records. Accounting for SP on USN

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

Today you will learn:

• What kind of records should an individual entrepreneur keep;
• What are the methods of bookkeeping;
• How to conduct accounting for an individual entrepreneur yourself.

Do I need an individual entrepreneur to keep accounting records?

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

So, the entire accounting department of an individual entrepreneur can be reduced to filling out an accounting book (in electronic or sewn paper format) and storing primary documents. Exception: entrepreneurs who pay UTII - for them, the maintenance of the KUDiR is not at all necessary.

The individual entrepreneur himself chooses: to keep a full-fledged accounting or only a ledger of income and expenses.

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

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

The underpayment of tax may result in a fine for an individual entrepreneur or forced suspension of activities.

The literate accounting there are 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's development;
• Orderly 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 beginner individual entrepreneur can conduct accounting in one of the following ways:

1. On one's own... The accounting department of an individual entrepreneur on (for example, the simplified tax system) has enough simple scheme, which allows a businessman to keep accounting on his own.
   

   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 a hired accountant... This option will cost less than a contract 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 a visiting private accountant on the recommendation of friends or confidants. In other situations, it is worthwhile to once again weigh all the risks and benefits and only then decide whether to resort to this option.
3. Under an agreement with an outsourcing company... A striking example of the principle "the more expensive, the easier." Services accounting firm- the most expensive way, but it relieves individual entrepreneurs from the need to delve into accounting matters. Specialists are busy with accounting, and the entrepreneur himself can calmly devote himself to the rest of the work.

Online accounting is the best option for individual entrepreneurs

Internet accounting today confidently competes 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 of the approaching deadlines for submitting reports;
• 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 user-friendly intuitive interface that even a beginner can figure out. You can test the work of the accounting department for free for three days. All questions are answered very quickly and intelligibly by support.

The service does not have its own 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, the individual entrepreneur will also have to pay VAT (18%). The declaration is drawn up on a quarterly basis, and the tax is paid by the 25th day of the first month following the reporting quarter. To calculate VAT, you need to keep accounting books for all purchases, sales, invoices.

Individual entrepreneurs working with cash also need to keep receipts and expenditures.

SP on OSNO is to report on. Such a duty 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.

Individual entrepreneur can choose one of the “simplified” options:

• STS income - only income can be taken into account, from which 6% 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 the individual entrepreneur will have to record and confirm all his expenses, which are not always easy to justify.

The accounting department of an individual entrepreneur 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.

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

. An individual entrepreneur on “vmenenka” is exempted from the obligatory maintenance of KUDiR, but even so, the tax remains quite difficult to understand and calculate on his own.

On UTII, the entrepreneur records only the physical characteristics of the activity (scope of work, area of ​​premises, etc.) and regularly reports on all changes.

The tax is calculated based on the basic rate of return established government services for each type of activity, and various coefficients (most of which are preferential in nature).

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

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

Stage 2. Employees

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

As for reporting, to the concerns of individual entrepreneurs are added:

It is very difficult to keep track of all personnel records yourself, and at the same time it is very difficult to engage in other entrepreneurial activities, therefore, to work with hired employees, experts recommend nevertheless to turn to the services of professionals. In total, an individual entrepreneur must submit seven types of reports for employees, maintain and store personnel documents.

Stage 3. Choosing the type of accounting services

Even with a small workflow and the simplest modes (for example, STS income), an entrepreneur will help to keep accounting special programs(for example, 1C) or online services ("My business").

Such assistants will minimize the mistakes that can be easily made when keeping records manually.

Step 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 timing of its delivery. Modern electronic assistants themselves remind of the upcoming reporting date, but it is still necessary to know the basic deadlines.

Stage 5. Maintaining and storing documents

For their own safety, an individual entrepreneur must take good care of all documents. can visit the IP even three years after its closure.

For example, the accounting department of a store should store:

• contracts with suppliers of goods and services ( Maintenance equipment, internet), landlords, regular wholesale buyers;
• agreement with the bank, extracts;
• source documents;
• HR documents (if available);
• cash papers.

Accounting automation

You can independently conduct accounting 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;
• make out bank documents, money orders;
• control payments to employees and payment of bills;
• analyze profits, sales.

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

The 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 connection to the Internet.

Let's talk about the possibilities and features of online accounting using the example of the My Business service.

Let's sum it up 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 it is convenient to work with them both at home and in the office.

Store and organize all paper documents. Finding the necessary paper in a common heap can take a lot of time, so it is more expedient 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 in a week after payment of tax through the used online accounting or Personal Area on the website Tax.ru.

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 legislation does not stand still either.

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

Even at the stage of registration of an individual entrepreneur, a newly-made businessman must decide which taxation system is more suitable for his activities. This is where the problem arises: who will be involved in the accounting of the individual entrepreneur? The answer to this question depends on many factors: the size of the business chosen tax system, opportunities, and most importantly, the desire of the entrepreneur himself to delve into all the nuances of accounting and take on the "paper" work.

Accounting methods for individual entrepreneurs

As a rule, a novice entrepreneur considers 3 options for solving the problem of how to keep an individual entrepreneur's accounting department:

1. Conclude an agreement for accounting support with a specialized company. This is the most costly in financially method, but it completely removes the "headache" from the owner of the enterprise. Experienced professional accountants will keep records and reports "from and to", representing the entrepreneur in all instances by power of attorney.
2. Hiring a “visiting” accountant is a cheaper option, but the responsibility for choosing the “right” employee rests entirely with the entrepreneur. Finding a home-based accountant who does an excellent job at a low cost is not easy. How to determine that you are a competent experienced accountant, and not yesterday's graduate of courses who can make mistakes and bring you under fines? In this matter, it is better to rely on the recommendations of friends - private accountants usually run several companies at once, someone will take over yours.
3. Do accounting yourself. Most of the entrepreneurs who do not work under the general tax regime do just that. Accounting and reporting on preferential tax systems are so simplified that their maintenance does not present any difficulties for a layman. Moreover, they have at their disposal numerous automated tools and accounting services designed specifically for individual entrepreneurs.

What is IE accounting?

What is the accounting department of an individual entrepreneur? In general terms, this is the recording of all business transactions of an entrepreneur by maintaining accounting records. This activity has 3 main directions:

How to keep an individual entrepreneur's accounting department under different taxation regimes?

In 2014, individual entrepreneurs are not required to keep accounting records, regardless of the adopted tax system, if they properly take into account income and expenses (or physical indicators in case of imputation). Such a provision is contained in the law No. 402-FZ "On accounting”, And it entered into force in 2013 after the introduction of appropriate changes to the legislation.

Thus, accounting for individual entrepreneurs comes down to the following.

SP on OSNO

At common system(OSNO) the entrepreneur is obliged to record all business transactions in the Book of Income and Expenses. Based on the information recorded in it, at the end of the tax year, he forms a 3-NDFL declaration and pays tax at a rate of 13% (until April 30).

In order to pay value added tax, an individual entrepreneur at OSNO keeps records of all incoming and outgoing invoices, purchases and sales in special books. The data from these journals are used in the preparation of the quarterly VAT return and the calculation of tax at a rate of 18% (up to the 20th of the new quarter for the previous one).

If an entrepreneur operates with "cash", his duties include keeping a cash book and primary receipts and expenditures.

In the presence of hired personnel, the individual entrepreneur maintains full personnel records and acts in relation to his employees tax agent: calculates and withholds income tax from them. Also, the employer does for employees insurance premiums in the FIU and FSS.

Reports that the individual entrepreneur submits for employees:

• in the IFTS - information on the average number of personnel (until January 20), data on the income of employees (2-NDFL) until April 1;
• in the FSS - a quarterly and annual statement in the form of FSS-4 (by the 15th day of the month at the end of the quarter);
• in the Pension Fund of the Russian Federation, MHIF - the RSV-1 form until the 15th day of the second month from the end of each quarter and year.

If an individual entrepreneur works alone, that is, he belongs to the self-employed population and is not an employer, he pays fixed insurance pension and medical contributions “for himself”. In 2014, they amount to 17328.38 rubles. in the Pension Fund of Russia and 3399.05 rubles. in the MHIF.

SP on the "simplified"

Accounting for individual entrepreneurs on the simplified tax system consists in filling out the ledger with data on income (with a simplified taxation scheme of 6%) and information on income and expenses (at a rate of 15%).

By April 30, the entrepreneur must submit to the tax office STS declaration... The individual entrepreneur does not pay income tax on the property of an individual. Contributions and reporting for employees are the same as for OSNO.

The simplified system is one of the most popular among entrepreneurs, also because it is most suitable for independent accounting.

SP - payer UTII

The unified tax on imputed activities, like the USN, refers to preferential taxation schemes. Keeping documentation and reporting to the state for work using this system is no more difficult than using a simplified system.

The question of how to keep the accounting department of an individual entrepreneur with UTII is easy to solve. You don't need to keep track of income and expenses. It is enough to record the physical performance indicators. These include, for example, the area occupied by the store and the number of vehicles in the carrier's fleet. If during reporting period(quarter) physical indicators changed, this should be reflected in the reporting and when calculating the tax from the beginning of the month in which this change occurred.

Otherwise, to calculate the tax, you need to know the basic profitability for your type of activity, which is set local authorities power, and coefficients-deflators. It is better to clarify all these nuances in tax office at the location of the organization.

UTII requires the entrepreneur to submit an appropriate declaration on a quarterly basis, by the 20th of the first month from the beginning of the new quarter. Payment of the single tax for the past quarter is made before the 25th.

The absence of accounting as such does not exempt the UTII payer from observing cash discipline and the procedure for conducting cash transactions. The entrepreneur must have in stock cash book, primary documents confirming cash flows: PKO, RKO, statements, etc. It also retains the obligation to report on the employee and make insurance payments.

Whatever the taxation system is - “complex” OSNO or simplified, it will take time to study it, especially considering how often we make changes to the current legislation. How to conduct accounting for an individual entrepreneur independently in such conditions? In any case, you will have to spend money either on installing accounting software (for example, from 1-C), or to get access to special services for keeping records and reporting for individual entrepreneurs - “manually” now documents are rarely generated, especially since the tax service increasingly accepts reports electronically.

Updating such programs in accordance with the current legislation, as a rule, it happens in a timely manner and free of charge, which means that you will always be aware of the latest changes in the taxes of individual entrepreneurs and will be able to maintain accounting without any problems and correctly “surrender” to the IFTS.

When registering as an individual entrepreneur, many people think that accounting is not required for an individual entrepreneur. This was the case until changes were made to the legislative framework. Let's take a look at this issue.

In 2013, Federal Law No. 402-FZ of 06.12.2011 came into force, which obliged all economic entities to carry out accounting of business transactions. In Art. 2 stipulates the obligation of individual entrepreneurs to keep records. But Art. 6 states that if a businessman fills out the KUDiR in accordance with the norms Tax Code RF, then he has the right not to keep accounting. This exception directly applies to those who operate on the simplified tax system (simplified taxation system). Entrepreneurs on the OSN (general system) also may not keep accounting, since for them the tax base is all the profits received.

A controversial situation remained regarding the subjects that are on UTII (single tax on imputed income), since in fact they do not keep any records at all. Therefore, the Ministry of Finance of the Russian Federation gave an explanation in a letter No. 03-11-11 / 239 of 13.08.2012: for entrepreneurs working on UTII, accounting is not necessary, since they themselves take into account physical indicators - trading places, the number of employees, the area of ​​the retail space.

Accounting for individual entrepreneurs

Having dealt with legislative framework, let's answer the question of why commit operations at all. Accounting allows:

• get a visual picture of the movement of funds and materials, as well as reflect the result of financial and economic activities;
• identify excessive costs and avoid losses;
• efficiently plan work;
• disclose information about obligations to suppliers, partners, government and other counterparties;
• exercise control over materials, labor and funds;
• prepare reports to the Federal Tax Service on time and correctly calculate the amount of taxes.

Competent accounting for a businessman becomes a tool for the implementation of successful activities.

How to conduct accounting for an individual entrepreneur on your own

Having made a decision on accounting, an individual entrepreneur must determine how he will do it: himself or with the help of a specialist? If you have sufficient knowledge and time for self-management of document flow, read the instructions:

• Make a preliminary plan of expenses and expected income from your activity - this information will be needed to calculate the tax burden.
• Determine the regime: or STS, UTII, ESHN (single agricultural tax), PNS (patent taxation system). The size of the amounts to be deducted to the budget depends on this.
• Study the reporting forms, the procedure for filling out and the information that it discloses. The required data can be found on the FTS website.
• If the activity involves the hiring of employees, please note that personnel reporting does not depend on the tax regime and the number of employees. Employers submit 7 reports to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Federal Tax Service Inspectorate. In addition, the individual entrepreneur is obliged to properly maintain and store personnel documentation.
• Take away Special attention studying the tax calendar to avoid untimely delivery reports and non-compliance with the deadlines for payment to the budget. Since this will lead to the imposition of fines, penalties and even an on-site inspection.
• Keep a record of all documents and keep them for the time prescribed by law: contracts, bank statements, documents disclosing information on expenses, personnel, primary, SRF and cash statements.

To facilitate routine work, you can automate the process using the "1C: Accounting" program.

Accounting for individual entrepreneurs on OSNO

Accounting on a conventional system is the most time consuming. By implementing economic activity within an industry in which supply far exceeds demand, consumers tend to favor VAT counterparties. So, what the subject is obliged to take into account, and what logs should be kept on OSNO:

• book of income and expenses;
• book of purchases and sales, draw up an invoice for services or goods, and register it in a special journal;
• personnel records (when using hired labor).

Normal tax regime provides for the payment of such fees:

• Personal income tax (income tax individuals) - 13% of the profit, which can be reduced by the amount of expenses, if they are documented. Without formal justification for spending, income can be reduced by no more than 20%. Do not forget that the tax base for personal income tax is taken into account after deducting contributions to Pension Fund RF and payment of state fees associated with the implementation of entrepreneurial activities.
• VAT at a rate of 20%.
• Contribution to the FIU for yourself.
• Personal income tax and insurance premiums withheld from the salaries of employees.
• If the region at the place of registration provides for local mandatory fees, they should also not be forgotten to pay to the local budget.

This taxation system involves the provision of such reports:

• on a quarterly basis, no later than the 25th day of the following month for VAT;
• annually, no later than April 30 - for personal income tax;
• if an individual entrepreneur acts as an employer, you need to report to the tax and extra-budgetary funds.

Please note that if, when submitting 3-NDFL, the estimated income is very different from the usual one, the inspectors have the right to require a 4-NDFL declaration.

Difficulties may arise with the administration of VAT. Receiving a deduction or refund tax credit complicates the workflow.

How is accounting conducted in individual entrepreneurs on USN and PSN

This is the simplest tax regime, so the amount mandatory documents minimal. Regardless of which option the entrepreneur has chosen: all accounting is reduced to maintaining KUDiR. A report to the IFTS (Inspectorate of the Federal Tax Service) is provided once a year until March 31. But do not forget about making advance payments to the budget (quarterly until the 25th day).

Working according to the "Income minus expenses" scheme, expenses must be documented. The decrease in the amount of proceeds must be economically justified and comply with the list fixed in Art. 346.16 of the Tax Code of the Russian Federation.

In connection with latest changes, which have undergone the Tax Code of the Russian Federation, individual entrepreneurs (IE) are no longer required to maintain accounting records, they submit to the tax inspection authorities 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 the car - the roadway is visible only up close, and there are no prospects for the future.

The Importance of Accounting in Doing Business

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

• reflects the final results of the organization's activities as of the current date;
• transparency of data analysis helps prevent 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 IP activities;
• 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 independently

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 maintain accounting records, which also help you figure out how to correctly calculate certain taxes and fees, take into account the timing of their introduction.

As a last resort, you can complete additional courses that will organize and put existing and newly acquired knowledge in its place. In such courses, you can learn the following skills at a sufficient level:

1. Maintain accounting registers.
2. Accurately determine the revenue and expenditure side.
3. Accrue wages employees and calculate the necessary tax payments.
4. Prepare accounting documents.

Accounting under the simplified tax system

The accounting statements of individual entrepreneurs working on a simplified basis are prepared at will. When drawing up reports, it is important to display all the processes occurring during the implementation of the enterprise's activities. STS, as a rule, makes it easy to deal with accounting even for people without proper education.

Accounting is most beneficial for aspiring entrepreneurs because it is aimed at minimizing the burden placed on newcomers. So, they do not have to pay tax on income of individuals, they are also exempt from tax on property owned by individuals. Individual entrepreneurs practicing simplified taxation systems do not pay VAT (except for 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 within 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 maintaining accounting for individual entrepreneurs: 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 can be the income part or income minus expenses. In the first case, as tax base the income of the individual entrepreneur is determined, and tax rate calculated in the value of 6%. Another case takes into account income and costs, here the rate reaches 15%.
2. At the end of each calendar year, you must draw up and bring the already completed tax return to tax authorities... The deadline is April 30 of the year following tax period... Necessarily, information about hired employees is submitted to the PF and tax authorities. If you manage yourself and do not hire anyone, 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 RF Tax Code. However, not all costs are taken into account in taxation, pay special attention to the income and expenses 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 individual entrepreneur is not exempt from accounting for the income and expense of material resources passing through the cash desk and account, respectively.

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

• balance sheet;
• report on the results with regard to the state of finances;
• annexes to these two securities, which bear the names: "Statement of changes in equity", "Statement of movements Money"," Report on the targeted use of funds. "

Accounting in 2018-2019 with UTII

If you opted for UTII, it is enough to keep records of the expense and income of the organization, and do not forget to reflect the physical indicators that affect the tax base.

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

To open and develop legally own business, the easiest way is to register as an individual entrepreneur (IE). It is not difficult to do this: you need to write an application for registration, pay the state fee (800 rubles), come with the documents to the tax office at the place of registration. In five days, you will become an individual entrepreneur and will be able to 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 United state register(according to article 83 of the Tax Code of the 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 on time and pay the required amounts.

Let's try to figure out how to keep IE reporting.

What does taxation depend on?

The 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 (STS). Some types of activity do not fall under the possibility of using the STS, and in some regions there is a single imputed income tax (UTII), which automatically makes the STS impossible.

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

How to keep tax records

In fact, an individual entrepreneur does not maintain accounting documentation as such, regardless of the chosen taxation system. With the STS and DOS, a book of income and expenses is kept plus tax cards for employees.

Accounting for individual entrepreneurs with UTII

Individual entrepreneurs working on the unified imputed income tax file 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 individual entrepreneurs with simplified taxation system

Entrepreneurs using the simplified taxation system, once a year before April 30th, must file tax return... In addition, at the beginning of each year in the Federal tax office it is necessary to register the book of income and expenses (in which the accounting of income and expenses of the individual entrepreneur is recorded). You can print it 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 in the general taxation system submits more documents and appears at the tax office much more often. First, every quarter before the twenty-fifth day of the month (previously it was until the 20th) 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 one by an amount exceeding fifty percent, a declaration of estimated taxes is submitted in the form of 4-NDFL.

Accounting

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

There are the same reasons not to keep accounting with individual entrepreneurs who are on the OSN: because their tax base is all income received. The most controversial issue remained with the 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 the letter 13.08.12 No. 03-11-11 / 239: since the individual entrepreneurs located on UTII independently keep records of the physical indicator (the number of employees, trading places, area trading floor etc.), accounting is not provided for them either.

Regulatory documents

Entrepreneurs who are on the STS and DOS, according to the Tax Code, are required to keep a book of income and expenses. The form of the book was approved by the order of the Ministry of Finance of Russia No. 86n and the Ministry of Taxes and Tax Collection of Russia No. BG-3-04 / 430 dated 13.08.2002. 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 aforementioned documents, IP reporting can take place both in paper and in electronic form. By the end of the reporting period, the entrepreneur simply prints the files and certifies them with the tax office.

Book keeping procedure

There are several rules on how to keep records of individual entrepreneurs in the ledger 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 needs to reflect property status Individual entrepreneur and the result of entrepreneurial activity for the reporting period;
• every business transaction must accompany the voucher;
• all accounting is carried out by the positional method.

SP on UTII

The Tax Code (clause seven of Article 346.26) prescribes for individual entrepreneurs to keep records on UTII, but the procedure for maintaining the book of income and expenses with this form of taxation is not specified anywhere, besides, 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 indicators by which the taxable base is determined. For example, individual entrepreneurs who provide household services must keep records of the number of employees and the timesheet. Entrepreneurs carrying out retail trade, can provide documents for the calculation of the tax base for the premises in which they carry out entrepreneurial activity (lease agreement or documents on ownership).

Accounting for cash transactions

According to the Regulation on the management 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 activity, the following concessions apply:

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

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

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

Personnel accounting

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

General personnel documents

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

• internal labor regulations;
• staffing table;
• book of accounting for the movement of work books and inserts in them;
• job descriptions for each position in accordance with staffing table(if job duties not taken into account in the employment contract);
• regulation on personal data of employees;
• provision on wages, 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 to have);
• a log of familiarization with instructions;
• a journal of employees passing compulsory medical examination;
• vacation schedule.

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

Individual HR documents

Each employee must have:

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

In the event that the employee bears full financial responsibility (storekeepers, storekeepers), contracts on full financial responsibility are concluded. In the presence of shift work, a schedule must be drawn up.

Accounting for fixed assets at individual entrepreneurs

In the list of expenses of entrepreneurs who are on the simplified tax system, fixed assets (OS) should be taken into account: 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 operated for work purposes or are worth less than twenty thousand rubles are often recorded in OS objects, although it would be more profitable to fix them as a material expense.

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