Accounting documents ip. Mandatory list of personnel documents for each individual entrepreneur

To open and legally develop your own business, the easiest way is to register as an individual entrepreneur (IP). This is extremely simple to do, you just need to write an application for registration, pay the state fee (800 rubles) and receive a receipt for payment, make copies of your passport and identification code and with this package of documents come to the tax office at the place of registration. In five days you will become an individual entrepreneur and will be able to pick up the relevant documents.

IP accounting - what it depends on and how to do it

Registration of an individual entrepreneur is carried out automatically by the tax service at the place of registration based on information from the Unified State Register (in accordance with Article 83 of the Tax Code of the Russian Federation). From this moment (as soon as the individual entrepreneur has been registered for tax purposes), you become not only an independent owner of your own business, but also a taxpayer who is obliged to maintain accounting and tax records, report on time and pay the necessary amounts.

Let's try to figure out how to keep individual entrepreneurs' records.

What does taxation depend on?

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

Remember: if you did not immediately indicate the tax system in the application, registration of individual entrepreneurs will be carried out according to the general system, and you will be able to switch to the simplified tax system only at the beginning of next year.

How to keep tax records for individual entrepreneurs

In fact, an individual entrepreneur does not maintain reporting documentation as such, regardless of the chosen taxation system. Under the simplified tax system and the operating tax system, a book of income and expenses is kept, plus tax cards are kept for employees.

Accounting for individual entrepreneurs with UTII

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

Accounting for individual entrepreneurs under the simplified tax system

Entrepreneurs using the simplified taxation system must submit a tax return once a year before April thirtieth. In addition, at the beginning of each year, it is necessary to register a book of income and expenses with the Federal Tax Service (which records the income and expenses of individual entrepreneurs). 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 thirtieth.

Tax accounting and reporting for individual entrepreneurs

An entrepreneur who is registered in the general taxation system submits a larger number of documents and appears at the tax service much more often.

Firstly, every quarter, before the twentieth day of the month following the end of the quarter, you must submit a VAT return.

Secondly, once a year, before the thirtieth of April, a declaration in form 3-NDFL (for the income of individuals) is submitted.

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

Maintaining accounting records for individual entrepreneurs

As mentioned above, individual entrepreneurs are exempt from accounting. But since 2013, federal law No. 402-FZ of December 6, 2011 has come into force, which requires accounting for all economic entities, including individual entrepreneurs (according to the second article). Accordingly, the accounting policy of an individual entrepreneur must change.

But at the same time, the sixth article of the same law states that an individual entrepreneur has the right not to keep accounting records if, in accordance with the Tax Code, he keeps records of income and expenses, as well as other objects of taxation in the manner established by tax legislation.

Consequently, this paragraph directly concerns entrepreneurs who use the simplified tax system (according to Article 346.24 of the Tax Code). The same reason is not to keep accounting records for individual entrepreneurs who are on the OSN: because their tax base is all income received.

p>The most controversial issue remained with entrepreneurs who are on UTII, since they do not keep books of income and expenses and generally do not actually keep records as such, how in this case should the accounting policy of individual entrepreneurs change in 2013? The Ministry of Finance clarified the situation in letter 08/13/12 No. 03-11-11/239: since individual entrepreneurs located on UTII independently keep records of the physical indicator (number of employees, sales places, sales area, etc.), accounting in IP is also not provided.

Individual Entrepreneur Income Book

Regulatory documents

Entrepreneurs who are on the simplified tax system and the special tax system, according to the Tax Code, are required to keep a book of income and expenses. The form of the book was approved by order of the Ministry of Finance of Russia No. 86n and the Ministry of Taxes of Russia N BG-3-04/430 dated 08/13/2002. Exactly how to fill out the book is stated in the order of the Ministry of Finance dated October 22, 2012 No. 135n.

According to the above-mentioned documents, individual entrepreneur reporting can take place both in paper and electronic form. At the end of the reporting period, the entrepreneur simply prints out the files and certifies them to the Tax Service.

Procedure for maintaining a book

There are several rules for how to keep track of individual entrepreneurs in the book of income and expenses, which individual entrepreneurs who are either on the simplified tax system or on the special tax system must take into account:

1. all income, expenses and completed business transactions must be recorded in full, the information must be reliable and recorded constantly (continuously);
2. the book must reflect the property status of the individual entrepreneur and the result of entrepreneurial activity for the reporting period;
3. each business transaction must be accompanied by a supporting document;
4. All accounting is carried out in a positional manner.

Individual entrepreneur on UTII and book of income and expenses

The Tax Code (clause seven of Article 346.26) requires individual entrepreneurs to keep records of individual entrepreneurs on UTII, but the procedure for maintaining a book of income and expenses under this form of taxation is not indicated anywhere, and 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 tax base is determined. For example, individual entrepreneurs providing household services must keep records of the number of employees and time sheets. Entrepreneurs engaged in retail trade can provide documents for the premises in which they carry out business activities (lease agreement or ownership documents) to calculate the tax base.

Accounting for cash transactions for individual entrepreneurs

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

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

At the same time, the presence of a cash register still dictates that individual entrepreneurs keep records of the following items:

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

Personnel records for individual entrepreneurs

An individual entrepreneur who has employees is required to keep records of funds paid to the employee and insurance pension contributions.

General personnel documents

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

• internal labor regulations;
• staffing schedule;
• a book for recording the movement of work books and inserts in them;
• job descriptions for each position in accordance with the staffing table (if job responsibilities are not included in the employment contract);
• regulations on personal data of employees;
• provisions on remuneration, bonuses and material incentives for employees (if these positions are not provided for in the employment contract);
• instructions on labor protection by profession (it is not necessary to have a regulation on labor protection);
• log of instructions;
• a log of employees undergoing mandatory medical examination;
• vacation schedule.

The collective agreement is concluded by agreement of the parties. The provision on trade secrets of the enterprise is prescribed if specified in the employment contract.

Individual personnel documents

For each employee there must be:

• employment contract;
• order (instruction) on hiring an employee;
• employee personal card;
• employment history;
• timesheets for recording working hours and calculating wages;
• order (instruction) on granting leave to the employee;
• an employee’s application for leave without pay;

If an employee bears full financial responsibility (storekeepers, supply managers), Agreements on full financial responsibility are concluded. If there is shift work, a shift schedule must be drawn up.

Accounting for fixed assets for individual entrepreneurs

The list of expenses of entrepreneurs on the simplified tax system must take into account fixed assets (fixed assets): 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 for an individual entrepreneur.

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

We hope that our article helped future and existing individual entrepreneurs understand what tax accounting and individual entrepreneur reporting is.

• Economics, Business

When starting their own business, entrepreneurs do not always pay due attention to the issue of accounting. Some have heard that being an individual entrepreneur is not required by law, others consider this issue to be of secondary importance, and still others say that there is nothing complicated here, and you can cope with the accounting yourself.

In fact, setting up an individual entrepreneur’s accounting department from scratch is necessary already at the stage of planning business activities. Why?

There are several reasons for this:

1. A competent choice of taxation system will allow you to choose the minimum possible tax burden. To ensure that you do not unknowingly fall under the definition of illegal tax schemes, practical tax planning for your business should be carried out by specialists, not dubious advisers.
2. The composition of reporting, the timing of tax payment, and the possibility of obtaining tax benefits depend on the chosen regime.
3. Violation of deadlines for submitting reports, accounting procedures, payment of tax and non-tax payments will lead to unpleasant sanctions in the form of fines, disputes with the tax service, and problems with counterparties.
4. After registering an individual entrepreneur, you have very little time to choose a tax regime. So, to switch to the simplified tax system it is only 30 days after receiving the certificate. If you do not choose a tax system right away, you will work on OSNO. In most cases, this is the most unprofitable and difficult option for a beginning entrepreneur.

Do you need an accountant for an individual entrepreneur? Accounting support for individual entrepreneurs is definitely necessary. The only question is who will carry it out - a full-time accountant, a third-party provider of accounting services, or an individual entrepreneur himself?

Accounting for individual entrepreneurs in 2019

Law No. 402-FZ establishes that individual entrepreneurs may not keep accounting records. However, this provision should not be understood to mean that the individual entrepreneur does not report to the state at all. In addition to accounting itself, there is another one - tax accounting.

Tax accounting is the collection and synthesis of information necessary to calculate the tax base and tax payments. It is carried out by all taxpayers, including individual entrepreneurs. To understand tax reporting and tax accounting procedures, you must have professional knowledge or study these issues yourself. And in addition, there are special reports on employees, cash and bank documents, primary documentation, etc.

Often entrepreneurs do not see much difference between the types of accounting, so all their accounting is called accounting. Although in the normative sense this is not true, in practice it is a familiar expression, so we will also use it.

So, how to do accounting correctly? There is only one answer - professionally. An accountant for an individual entrepreneur can be a full-time employee or a specialist. If the number of business transactions of an individual entrepreneur is not too large, then the salary of an accountant hired for a permanent job may turn out to be an unjustified expense. If you are ready to take care of your accounting yourself, we will tell you how to do it.

How can an individual entrepreneur conduct accounting on his own? Is it possible? You will find the answer below in the step-by-step instructions.

How an individual entrepreneur can do accounting on his own: step-by-step instructions for 2019

So, to the question: “Is an individual entrepreneur required to keep accounting records in 2019?” we received a negative answer. But although individual entrepreneurs do not keep accounting records and do not submit financial statements, we have already said above that entrepreneurs need to maintain document flow related to business. Where to start accounting for an individual entrepreneur? Read our step-by-step instructions.

Step 1. Make a preliminary calculation of the expected income and expenses of your business. You will need this data when calculating your tax burden.

Step 2. Select tax regime. You can find out in detail what regimes or taxation systems an individual entrepreneur operates in Russia in the article: “”. Here we will only list them: the main taxation system (OSNO) and special tax regimes (STS, UTII, Unified Agricultural Tax, PSN). The tax burden of individual entrepreneurs directly depends on the choice of taxation system. The amounts that you must pay to the budget may vary significantly in different modes. If you do not know how to calculate your tax burden, we recommend that you get a free tax consultation.

Step 4. Decide whether you will hire workers. How can an individual entrepreneur keep accounting records for an employee? Employers' reporting can be called quite complex, and its composition does not depend on the chosen tax regime and the number of employees. In 2019, several types of reports are submitted for employees: to the Pension Fund of the Russian Federation, to the Social Insurance Fund and to the tax office. For example, by January 20, all individual entrepreneurs with employees must submit. In addition, employers must maintain and store personnel records.

Step 5. Study your regime's tax calendar. Failure to comply with the deadlines for submitting reports and paying taxes will lead to fines, penalties and arrears, blocking of the current account and other unpleasant consequences.

Step 6. Decide on the type of accounting service. In simple modes, such as the simplified tax system for income, UTII, and PSN, even if you have employees, you can conduct accounting for individual entrepreneurs yourself. Your main assistant in this case will be specialized online services, such as 1C Entrepreneur. But for OSNO and simplified taxation system Income minus expenses, as well as with a large number of business transactions, it is more reasonable to outsource accounting for individual entrepreneurs.

Step 7 Maintain and save all documents related to the business: contracts with counterparties, documents confirming expenses, bank statements, personnel documents, BSO, cash register reporting, primary documents, incoming information, etc. The tax inspectorate can check documents on the activities of an individual entrepreneur even within three years after deregistration.

Accounting and tax accounting for individual entrepreneurs on OSNO

You can read about in which cases it makes sense to choose a general taxation system. Accounting for an individual entrepreneur who works for OSNO will be the most difficult. If we talk about reporting forms, then this is the 3-NDFL declaration for the year and quarterly for VAT.

The most difficult thing will be the administration of value added tax. Maintaining individual entrepreneur accounting on OSNO is especially difficult when obtaining tax deductions for this tax or refunding input VAT.

For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer favorable conditions for opening and maintaining a current account.

Accounting for individual entrepreneurs using the simplified tax system

Accounting for individual entrepreneurs using the simplified tax system is much simpler, because You only need to file one tax return per year. The reporting deadline for individual entrepreneurs on the simplified tax system in 2019 without employees is April 30, and within the same period the annual tax must be paid minus advance payments.

You can conduct accounting for individual entrepreneurs under the simplified tax system Income 6% yourself. In this regime, only income received is taken into account; the tax rate is generally 6%. At the end of each quarter, you must pay an advance payment, which will be taken into account when calculating the single tax at the end of the year.

How to keep accounting for an individual entrepreneur under the simplified tax system Income minus expenses? The main difficulty in this tax regime will be the need to collect documents confirming expenses. In order for the tax office to accept expenses declared to reduce the tax base, all documents must be completed correctly. Recognition of expenses for the simplified tax system Income minus expenses is almost the same as the recognition of expenses for OSNO. This means that expenses must be economically justified and be included in the special list specified in Article 346.16 of the Tax Code of the Russian Federation.

Deadlines for submitting individual entrepreneurs’ reports in 2019: accountant’s calendar and table

The accountant's calendar for individual entrepreneurs for 2019 includes deadlines for submitting tax returns and employee reporting. Regardless of the tax regime, all employers submit reports to the following funds:

• deadline for submitting reports to the Pension Fund of Russia (form SZVM) - every month, no later than the 15th day of the month following the reporting month;
• the deadline for submitting reports to the Social Insurance Fund (form 4-FSS) is quarterly, no later than April 20, July 20, October 20, January 20 in paper form, for electronic reporting no later than the 25th, respectively.

In addition, there are reports for employees, which are submitted to the tax office: a single calculation of contributions; 2-NDFL; 6-NDFL. See the full employer reporting calendar for all modes.

We have collected the deadlines for submitting tax reports and paying taxes for individual entrepreneurs in 2019 under different regimes in a table.

PSN payers do not submit a tax return, and the deadline for paying the cost of the patent depends on.

Accounting software for individual entrepreneurs

For those who decide to do their own accounting, we recommend free online accounting from Tinkoff. This program allows you to conduct accounting for individual entrepreneurs online. Open a current account with Tinkoff Bank and receive for free:

• release of KEP as a gift
• 2 months of account maintenance free of charge
• reminders about due dates and payments
• automatic filling of the declaration

We hope that our step-by-step instructions on how to conduct accounting for individual entrepreneurs yourself in 2019 answered all your questions.

Those of you who have decided to independently keep records of your individual entrepreneurs do it either out of savings or out of love for accounting. I saw much less of the latter; usually you still want to save money, especially for beginning entrepreneurs. There are many real options to save money and not get into trouble.

Why popular - the more popular the service, the greater the chance that it has fewer technical flaws. Why online - so as not to be tied to one computer. Be sure to use online services so as not to keep records manually on paper. Otherwise, at the very first check you will get confused, and you will have to restore everything through a professional for money.

The cost of basic online services that allow you to issue documents to clients, keep records, prepare and submit reports ranges from 3,600-10,000 rubles. in year.

From practice: all services have a free (demo) period, during which you can try them and choose the one that will be most understandable and pleasant to you.

Try not to put documents in a bunch in the hope that you will sort them out neatly later, but you won’t. It’s better to immediately put it carelessly in the appropriate folder. If the documents are not needed in the future, you will not waste time on analysis. If you need them, you can sort them out as needed or hire an accountant who will sort everything out.

Example folder names:

Procurement. Here you need to put documents from suppliers of goods, stationery, advertising materials and services. If you have a trade, it is better to separate “suppliers of goods” and “suppliers of services” separately. Store the set of documents: “deed + invoice + invoice” together, preferably in one file. Agreements for one-time supplies can be stored together with a set of documents. For permanent ones (lease agreements, telephone contracts, Internet) - it is better to store them in a separate folder.

Suppliers. It is better to keep permanent contracts with suppliers of goods and services separately; you will return to them.

Sales. Here you need to add all the acts with clients that you write out, with the client’s signature; or invoices for the sale of goods. Is it necessary to issue acts at all if you are on the simplified tax system of 6%? The certificate confirms that your client accepted the service; without the certificate, he can demand the money back. There is no need to print out invoices and put them in a folder; the invoice does not have an accounting function. If you ever need it, you can print it from an online service.

Clients. If you provide regular services (for example, SEO services, or recruitment services), then the contract is the most important document; it must be signed on both sides and placed in this folder. A contract is needed to protect your rights in a dispute with a client and in court.

Government agencies. Even if you submit your reports electronically, some report may always appear in paper form. It is better to store it in a separate folder. It is also better to duplicate submitted reports and store them separately from the online service. In such cases, we store the reports in a *.pdf file, which contains the report itself and delivery confirmation receipts. We store such files on a separate server. If it’s difficult for you to organize this, it’s better to print out a report with confirmations and put it in a folder, it’s more reliable.

What you do not need to print out and store: bills (they do not have accounting consequences), bank payments and statements (the bank has them electronically and uploaded to your online service).

From practice: if it is difficult for you to maintain so many folders, and there are few documents, then buy one large archival folder (it is also called a “crown”) and put the documents there. You don't even have to sort. At a minimum, you will have all your accounting in one place.

Do a reconciliation at least once a year, about a week after the deadline for submitting reports and paying taxes (for the simplified tax system, take the reconciliation on May 10). Check that there are no tax arrears.

You can check in the following ways:

On the website nalog.ru in your personal account. Here you will receive a statement of transactions for settlements with the budget. In my opinion, it is not a particularly informative document for independent use.

Request a reconciliation in the online service you are using. If your online service does not allow this, buy another one. If you are just purchasing such a service for the first time, immediately check whether it has such an option.

Don't be shy, don't hesitate. Consult wherever you can legally ask your question and get an answer. On specialized forums, on Facebook and other social networks. There are a lot of nuances and pitfalls even for a simple individual entrepreneur on the simplified tax system of 6%.

However, always keep in mind that consultants can make mistakes. As well as smart articles on popular sites that become outdated. Separate the current from the outdated.

Reporting deadlines sometimes change. The most convenient way to keep track is through a tax calendar; many websites have them. Choose popular and well-known sites - there is a better chance that the calendar is correct. Ideally, look for the tax calendar on the website of the Federal Tax Service of Russia.

Taxes are like rent: you pay it on time, and then there will always be penny fines, arrears, offsets and offsets. If you are a fan of closed gestalts, then do not violate payment deadlines.

Tip 7. Remember that tax payment deadlines do not always coincide with the deadlines for submitting declarations

So, for example, a declaration under the simplified tax system for 2016 must be submitted by May 2, 2017 (), and the tax must be paid by April 25, July 25, October 25, 2016 and May 2, 2017 ().

Most likely, if you are not an accountant, it will be difficult for you to track all the changes and study the rules, and you may get fined.

One of the main advantages that registration as an individual entrepreneur rather than an organization gives businessmen is the absence of a mandatory requirement to keep accounting records. Therefore, many naively assume that there are no special requirements for the documents being drawn up. The main thing is to have some papers that will help confirm income and expenses for tax accounting. However, there is a serious misconception here.

Right not to keep records

Individual entrepreneurs, regardless of the chosen taxation system, have the right not to keep accounting records and not submit financial statements, in accordance with clause 1, part 2, article 6, part 1, article 18 of the Law “On Accounting”. Of course, he can do this, but only at his own discretion.

At the same time, individual entrepreneurs in the general and simplified tax system are required to keep tax records and draw up a Book of Income and Expenses (OSNO and USN have their own forms of such a book). Data from these books is used to calculate taxes.

All entries in the Accounting Book are made during business transactions, during which primary accounting documents are compiled. A business transaction is a fait accompli of economic activity, documented by a document (sale of products, purchase of goods, payroll, etc.).

Tax legislation does not contain requirements for the preparation of documents, so the requirements of accounting legislation apply here. Not every paper has the right to be called a document. Individual entrepreneurs, as well as organizations, are not exempt from drawing up primary documents.

Primary requirements

The requirements for primary documents are established by Article 9 of the Law “On Accounting”:

1) name of the document;

2) date of preparation of the document;

3) the name of the economic entity that compiled the document;

5) the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;

6) the name of the position of the person (persons) who completed the transaction, operation and who is responsible (responsible) for the correctness of its execution, or the name of the position of the person (persons) responsible for the accuracy of the execution of the event;

7) signatures of the persons provided for in paragraph 6 of this part, indicating their surnames and initials or other details necessary to identify these persons.

Part 4 of Article 9 also says that the head of the economic entity approves the document forms. Moreover, you can use not only standard forms, but also those developed independently (except for cash and bank documents, waybill). An individual entrepreneur is also an economic entity. There are no exceptions for the approval of forms of primary accounting documents for individual entrepreneurs.

How to approve document forms

Thus, the individual entrepreneur independently develops and approves the forms of primary documents that he will use. The main thing is that they contain all the required details. He can use standard forms of documents, but they also need to be approved (information from the Ministry of Finance dated December 4, 2012 No. PZ-10/2012). How to do it?

1. Approve the forms of primary documents as an annex to the accounting policy. This is the best option, since clause 4 of PBU 1/2008 follows that the company’s accounting policies must establish primary accounting forms.

2. Approve the document forms by a separate order of the individual entrepreneur.

Do I need to print out and attach all primary forms used to accounting policies or orders? Ideally, it is better to do this, especially if you do not keep records in a standard accounting program, but using online services or manually.

It is optimal if you use standard forms of accounting documents, and you will develop non-standard forms yourself. What wording can you include in an accounting policy or a separate order:

“To record trade transactions, use unified forms approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132”

“To record trade transactions, use the forms of the consignment note, the act of established discrepancies when accepting goods... given in Appendix No. 3.”

Forms of bilateral documents

But what about the bilateral documents that you sign with your counterparties? In some cases (for example, deeds), your partner will draw them up and transfer them to you. And if there are many counterparties, then in general the requirements may be different.

For such bilateral documents, it is better not to establish rigid forms and follow the recommendations:

1. Decide on the forms of primary documents at the stage of concluding an agreement. In the contract you can:

Specify which form of document to use and provide it as an appendix to the contract;

Indicate which standard form to use, with reference to the document that approved it.

2. In the accounting policy, indicate that bilateral documents are accepted for accounting in forms agreed upon with the counterparty, for example: “For accounting of work performed and services rendered, use the forms of acts of work performed (services rendered) agreed upon with the organization’s counterparties.”

3. If in the contract you have not agreed on the forms of primary documentation, then the forms of documents signed by the parties to the transaction will be considered agreed upon. To do this, write down in your accounting policy:

“When accounting for services provided and work performed, use those forms of primary documents that are established in contracts for the provision of services or performance of work with specific contractors.

If the forms of primary documents are not established in the specified agreements, use the forms of documents that are agreed upon by the head of the organization and the counterparty by signing these documents.”

Decide on the forms of documents you will use;

Draw up an accounting policy or a separate order based on document forms.

If you need help with selecting document forms and drawing up accounting policies, write to me on the page. Find out how else I can help Internet entrepreneurs, take a look at the page.