Mandatory accounting documents for individual entrepreneurs. Primary accounting documents of organizations and individual entrepreneurs

Many businessmen, when opening their own business, do not pay enough attention to maintaining accounting, tax, and personnel records. You should think about the serious consequences in case of incorrect document flow at the enterprise. Fiscal authorities may impose large fines and penalties for the absence of required papers and declarations. To avoid such a situation, you need to know how to organize an accounting system depending on the chosen taxation scheme, and what documents to submit to employees of the Federal Tax Service (hereinafter referred to as the Federal Tax Service).

Accounting for individual entrepreneurs

According to the provisions of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting,” individual entrepreneurs (hereinafter referred to as individual entrepreneurs) are allowed not to use a complex document flow and accounting system with often incomprehensible operations and postings. Many businessmen mistakenly interpret this resolution as permission not to do accounting at all, limiting themselves to regularly filling out the Book of Income and Expenses (hereinafter referred to as KUDiR). Meanwhile, the entrepreneur will have to submit tax reports, and this requires maintaining primary documentation.

Preparation of accounting records for individual entrepreneurs, the nuances and features of office work are directly related to the tax system chosen by the businessman. If an entrepreneur has chosen one of the preferential special regimes, then managing document flow is easier. If you have chosen the basic taxation system (hereinafter referred to as OSNO), then you cannot do without qualified specialists who can calculate the paid and deducted value added tax (hereinafter referred to as VAT).

In order to correctly and correctly calculate the tax base for the payment of fees to the state and contributions to federal funds, it is necessary to constantly take into account the primary documentation. If an entrepreneur hires employees, then accounting for individual entrepreneurs becomes more complicated, since it will be necessary to calculate taxes for employees, pay them to the Federal Tax Service, and submit timely declarations and reports to inspection authorities.

Accounting Features

The responsibilities of any entrepreneur include maintaining KUDiR in paper or electronic form. If a businessman prefers to manually fill out the book, then he will need to number all the pages, sew them together, and seal them. The document reflects information about all business transactions carried out by the company - the receipt of cash and non-cash funds, expenses incurred. KUDiR serves as the object of inspection by the tax service. The literacy and accuracy of accounting can be checked within three years after the official closure of the company.

Only entrepreneurs who apply the Unified Tax on Imputed Income (hereinafter referred to as UTII) are exempt from maintaining KUDiR; all other businessmen are required to submit this document to the tax service. If the entrepreneur “sits” on OSNO, then he will have to keep records of all primary documents, invoices with VAT, and make accounting entries related to the calculation and deduction of this tax. The main tax system provides for the payment of taxes on profits and property, which will have to be calculated separately, determining the basis for calculating fees.

Tax accounting and reporting

Maintaining the documentation necessary to calculate and pay the necessary fees is called tax accounting. Often, businessmen combine accounting and tax accounting, since internal records management is directly related to the calculation and payment of contributions to budgets of all levels. In order to calculate and pay the required fees, you need to thoroughly study what reporting is required in the applicable taxation system.

If a businessman illiterately draws up official papers, maliciously or unintentionally misleads the Federal Tax Service by providing incorrect reporting, or understates the basis for calculating taxes, then he will have to bear responsibility. The legislation provides for severe penalties for enterprises that have incorrectly organized accounting in the organization, up to and including criminal prosecution, if there is evidence of arrears in paying taxes in excess of 600 rubles. Bailiffs can confiscate not only the property of the company, but also the personal property of the owner.

Organization of individual entrepreneur accounting

Since well-organized accounting is of great importance for an entrepreneur, immediately after carrying out the registration procedure and selecting a taxation system (hereinafter referred to as TS), the businessman should decide how he will carry out document flow and ensure that taxes and fees are calculated correctly. There are three options for a merchant to conduct accounting:

• Independent. If one of the preferential special regimes is chosen, then the entrepreneur can organize the document flow personally.
• With the involvement of an employee. This option is chosen if they feel insufficient competence in accounting matters.
• Contract with an outsourcing company engaged in consulting, provision of accounting and tax services. This organization of document flow in an enterprise is the simplest, but it is expensive.

Independent accounting in special modes

Preferential SNs provide for easier documentation. To reduce costs, you can conduct office work yourself. Maintaining accounting for individual entrepreneurs using the simplified tax system involves consistent and systematic filling out of KUDiR and recording of primary reporting. If a businessman uses UTII, then accounting is simplified. There is no need to maintain KUDiR; you can only limit yourself to recording the documentation that serves as the basis for calculating the basic tax.

Independently maintaining official papers is beneficial from a financial point of view - a businessman does not spend money on hiring employees who can be entrusted with such a task. Switching to online accounting services greatly simplifies company accounting. The chosen system is cheaper than the services of an incoming or permanent employee, but you should be sober about your capabilities for maintaining the company’s records. Independent accounting for individual entrepreneurs is labor-intensive and is fraught with errors when calculating taxes.

With the help of a hired accountant

If the owner of the enterprise does not want or does not have the time to debug the company’s accounting himself, then he should hire a qualified specialist who understands all the nuances and complexities of the business plan chosen by the merchant, who is familiar with the latest changes in legislation, and who knows the deadlines for deducting payments for fees and taxes. Hiring an experienced accountant will help the employer save money, since the cost of cooperation with one person is much lower than outsourcing office work.

The choice of an employee responsible for accounting for individual entrepreneurs must be approached responsibly, taking into account all the consequences of poor-quality and illiterate work. The cost of services for a hired accountant in Russia ranges from 40-60 thousand rubles. You can agree on piecework performance of duties, for example, submitting reports on time, and at normal times do your own accounting.

Agreement with an outsourcing company

The easiest way to conduct accounting for an individual entrepreneur is to completely delegate the office work to a company that is specifically engaged in maintaining tax and accounting records. This method is acceptable if the owner does not have time to deal with paperwork, he wants to spend his time solving more important economic or financial issues. Specialized firms will keep records “from scratch” and submit reports to the tax inspectorate according to established deadlines.

The advantage of working with an outsourcing company is that a businessman does not need to worry about how tax returns are filled out and payments are transferred to budgets of all levels. A specialized organization takes responsibility for accounting for individual entrepreneurs. The disadvantage of this form of reporting is that the head of the enterprise is completely “excluded” from the process of generating official papers. In addition, the cost of outsourcing services is much more expensive than hiring an accountant. For complete accounting you will have to pay about 100 rubles in Moscow.

How to properly conduct accounting yourself - step-by-step instructions

Properly organized document flow of a company is the key to successful economic and financial activities, so you should carefully consider accounting for individual entrepreneurs. After the registration procedure, the businessman is given a month to choose a SN, otherwise the Federal Tax Service automatically transfers the entrepreneur to OSNO. You should think through all the nuances and details of accounting in advance, studying the principles of deduction of taxes and contributions. You need to act in the following sequence:

1. Estimate the size of the company’s upcoming income and expenses in order to assess the possibility of selecting a tax system.
2. Select the special SN mode, if possible. There are only 4 of them: UTII, simplified taxation system (hereinafter referred to as the simplified taxation system), or “simplified”, Unified Agricultural Tax (UST), patent taxation system (hereinafter referred to as the PSN). You need to choose a special mode depending on the type of work or services that the individual entrepreneur will engage in. The amount of subsequent tax deductions directly depends on the selection of SN. If the individual entrepreneur cannot choose a special regime on his own, you can consult with specialists.
3. Find out what kind of reporting is required to be submitted to the Federal Tax Service for the selected tax system, how to organize accounting for individual entrepreneurs, and record primary documentation.
4. Determine the amount of work that the future company will perform, understand whether it is necessary to use hired labor. The maintenance of personnel records, the calculation of wages to employees with the payment of contributions to funds, benefits, and other issues related to document flow depend on this.
5. Find out the deadlines established by the Federal Tax Service for deductions of taxes and contributions.
6. Determine who will conduct accounting for the individual entrepreneur - an employee, an outsourcing company or the businessman himself. Explore the possibility of using online accounting.
7. Save all primary documents, distributing them into categories. Take into account contracts with suppliers, customers, contractors, maintain strict reporting forms (SSR), estimate documentation confirming the chosen type of activity, expenses incurred and revenue received.

Selecting a tax system and calculating the tax burden

In order to competently choose a suitable SN, the taxpayer needs to decide on its main elements. According to the law, the following factors are taken into account:

• The object of taxation is the receipt of income, profit, or other result from the activities of the organization, in the event of which it is necessary to make payments to the budget.
• The basis for calculating taxes is the expression in monetary units of the object of taxation.
• The period for paying taxes is the time during which the base is determined and the amount of the fee is calculated.
• The procedure for calculating and deadlines for paying tax.

To select a CH, you need to focus on the following criteria:

• direction of the enterprise's activity;
• average number of hired workers;
• the amount of expected profit;
• price of fixed assets and company equipment;
• the average monthly turnover of the company, the regularity of receipt of money from counterparties and buyers;
• regional features that take into account the types of activities for special UTII or PSN regimes.

Accounting for current business transactions in KUDiR

State regulations provide for the maintenance of KUDiR in paper or electronic form. An entrepreneur at any SN is obliged to maintain documentation, recording receipts and expenses, making notes on primary receipts and expenditure orders, invoices, invoices evidencing purchases, and cash flows in the current account. In addition, the merchant’s responsibilities include analytical accounting of profits and losses, which is necessary for the correct calculation of tax payments.

If an individual entrepreneur maintains accounting using OSNO, then, in addition to KUDiR, it is necessary to take into account all primary documentation on value added tax, analyze incoming and issued invoices, which include VAT, with registration in the appropriate journal. Ensuring the maintenance of KUDiR is very important - based on the information available in the book, the businessman submits a tax return 3-NDFL at the end of the reporting period. If an individual entrepreneur works with cash, you need to maintain a cash book taking into account all receipts and expenditure orders.

Personnel records

If a businessman hires employees, then in order to accurately calculate contributions to funds and tax payments, proper personnel records of employees are necessary. Labor legislation provides for liability for individual entrepreneurs who neglect to maintain the necessary documentation. When hiring a citizen, an entrepreneur is required to perform the following actions:

• conclude an employment contract or agreement with an individual;
• issue an order to hire a citizen, indicating the start date of his work and his position;
• issue a personal card or file for the hired employee, indicating personal data, information about education, qualifications, work experience, presence of a spouse, children, military ID information (for men);
• make entries in the work book, if available, or create a new one.

When hiring a citizen for a job, the individual entrepreneur is obliged to pay him a salary with personal income tax, contributions to the Pension Fund of the Russian Federation (hereinafter referred to as the Pension Fund of the Russian Federation), the Social Insurance Fund (hereinafter referred to as the FSS), and the Compulsory Medical Insurance Fund (MHIF). All payments for accrued fees are made monthly, until the 15th of the next reporting period.

Information about employees, taking into account employment contracts, personal cards, orders for appointment, transfer, dismissal, penalties, must be stored for at least 75 years. Copies and originals of work records that are not useful to workers are preserved for 50 years. After the liquidation of the enterprise, the employer is obliged to hand over all information about the employed citizens to the archives. The storage period for employer data is unlimited.

Accounting and tax reporting

The businessman will have to keep accounting records and submit several reporting forms to the Federal Tax Service at once, not forgetting to fill out declarations within the deadlines established by law. If an individual entrepreneur has employees, then the following official papers must be submitted:

• in the Pension Fund of the Russian Federation, the SZVM form, about working citizens who are recipients of state benefits, every 3 days until the 15th of the next month;
• quarterly reports to confirm deducted and paid contributions to the Pension Fund of the Russian Federation and compulsory medical insurance, provided by the Federal Tax Service at the place of registration of the entrepreneur no later than the 30th day of the following month after the reporting period;
• in the Social Insurance Fund, form 4-FSS on calculated and paid insurance premiums for the previous quarter, no later than the 20th day of the month following the reporting period;
• certificates 2-NDFL, 6-NDFL about the amount of tax paid for employees over the past year, no later than April 20;
• VAT returns quarterly, before the 25th of the next month;
• information about the payment of the main tax of individual entrepreneurs, in accordance with the adopted SN and accounting.

Online accounting and specialized programs for individual entrepreneurs

If you don’t want to spend money on hiring an office employee or transfer documents to an outsourcing company, then you can entrust the accounting and administration of individual entrepreneurs to electronic programs related to accounting automation. You can use the online services “1C: Entrepreneur” or the “My Business” system. Electronic technologies offer individual entrepreneurs the following tools for accounting:

• prompt calculation of the amount of all taxes, fees, and state duties depending on the chosen tax system;
• automatic completion and preparation of tax returns, statements, and other types of reporting;
• recording of primary documentation;
• registration and sending of payment orders to banking organizations;
• blocking in case of unauthorized access;
• control of payments made to employees;
• analytical accounting of expenses, revenue, profitability, losses.

Despite all the convenience of electronic accounting services, a merchant will have to incur costs - buy a program, pay for its installation, constantly pay a subscription fee, and purchase updates. If you have chosen to purchase a patent or UTII, you can manage the paperwork yourself, without using automatic services. Accounting according to OSNO is complex and time-consuming, so it would be more practical to use the labor of hired workers or outsourcing companies rather than purchasing special programs.

Accounting for individual entrepreneurs using the simplified tax system

About 70% of Russian entrepreneurs prefer to keep accounting records using the simplified tax system. This fee deduction scheme is simple - the businessman is required to complete the KUDiR, competently record primary documentation, and pay wages to employees with timely tax payments. Payment of a single fee under the simplified tax system replaces VAT, income and property taxes.

There are two options for the system - “Income” and “Income minus expenses”. If an individual entrepreneur chooses the first scheme, then the KUDiR takes into account only incoming revenue, from which it is required to pay 6% to the state. If the second option was preferred, then the documentation should take into account revenue and expenses. The difference between these two indicators requires you to pay 15%. Care must be taken to account for expenses, since, according to the provisions of the law, not all expenses are included in them.

Maintaining accounting records for individual entrepreneurs on UTII

A merchant using UTII may not issue a KUDiR. To calculate the basic tax, the state requires the issuance of data characterizing the work or services provided by the company. These include the type of activity, the total area of ​​the premises, the number of employees hired, and the amount of expected profit. The tax base takes these indicators into account. The total payment amount is fixed, depending on the applied regional and district increasing or decreasing coefficients. UTII reports are required to be submitted quarterly, before the 20th of the next month.

Reporting of an individual entrepreneur

The chosen tax system obliges you to submit declarations and other official documentation to the Federal Tax Service Inspectorate (hereinafter referred to as the Federal Tax Service Inspectorate) “for yourself” according to the established deadlines. The types of reporting, depending on the adopted SN, can be seen in the table below:

Fixed payments for individual entrepreneurs for themselves

In 2019, the annual amount of payments that an entrepreneur is obliged to pay for himself to the Pension Fund of the Russian Federation and the Compulsory Health Insurance Fund (hereinafter referred to as the Compulsory Medical Insurance Fund) changed. The state has established fixed amounts of the following amounts:

• contributions for pension insurance – 26,545 rubles;
• payments for health insurance – 5,840 rubles.

Contributions are paid annually, no later than December 31 of the current reporting period. If, according to reporting data, the income of a businessman is above 300 thousand rubles, then he will have to pay an additional 1% of the amount exceeding this figure to the Pension Fund, starting from the moment the difference is recorded. The maximum amount of contributions to the Pension Fund of the Russian Federation should not exceed 186 thousand rubles.

Reporting on hired employees

If a businessman employs individuals, then he is an employer. Regardless of the taxation scheme, it is required to provide reporting for employees to the Federal Tax Service and federal funds. The types of declarations for employees can be seen in the table below:

Tax calendar for individual entrepreneurs

Proper accounting by an entrepreneur provides for timely advance and final transfers of established fees. Each SN has its own deadlines for repaying debt payments. You can see the dates for transferring payments and submitting reports in the table below:

Video

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.

Primary documents or, more correctly, primary accounting documents or, as they are also called, “primary” are documents that are a mandatory component of accounting, which must be maintained by both legal entities and individual entrepreneurs. According to Federal Law No. 402 on accounting, primary documents must be used when performing every fact of economic life: during transactions and other business operations. This concerns, of course, real facts from the economic life of enterprises, and not imaginary and feigned transactions (Article 9 of the Federal Law on Accounting).

At the moment, companies can use both unified primary accounting forms and independently approved forms for accounting, if they are enshrined in the company’s accounting policy. Thus, the following documents belong to the “primary documents”: contracts, payment documents, invoices, invoices, acts, etc.

What should primary documents contain?

According to the Federal Law on Accounting, the forms of primary documents must contain the following details (Article 9 of the Federal Law on Accounting):

• the name of this document;
• date of its preparation;
• name of the economic entity that compiled it;
• content of the fact of economic life;
• the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;
• the position of the person (or several persons) who made this transaction (operation) and the person responsible (or several responsible at once) for its execution or the position of the person who is responsible for the execution of this operation;
• signatures of the persons provided for in the previous paragraph (indicating the full name or other details necessary for their identification).

It is important to remember that, according to the current procedure, primary documents must be drawn up either upon completion of the transaction or immediately after that. In turn, the person who is responsible for preparing the “primary report” must promptly submit these documents for their accounting. At the same time, the person who is engaged in accounting is not responsible for these documents compiled by other persons.

The forms of primary accounting documents are approved by the head of the economic entity, but the form is approved by the person whose responsibilities include accounting.

The “primary report” can be drawn up either in paper form or electronically, provided there is an appropriate electronic signature.

What are primary accounting documents?

Let's take a closer look at the features of each primary document that the company uses when processing transactions and further in accounting.

Agreement- regulates the rights and obligations of the direct subjects of the transaction. It is advisable that each transaction be formalized by an agreement. This is important not only for accounting, but also for the legitimacy of the transaction itself, if it becomes necessary to defend your rights, including in court. However, there are operations in which an agreement is not needed, for example, purchase and sale, because the payment document at the time of the transaction corresponds to the concluded agreement.

Check- a document that contains information about the cost, and if the client pays it, then, therefore, he accepts the terms of the contract. In addition to the amount, the invoice may also contain other terms of the transaction (payment terms, delivery, etc.). This document does not have a unified form, and the seal and signature of the chief accountant on it are not required.

Payment documents- these are documents that confirm the fact of payment. Such documents can be: payment request, strict reporting form (SSR), payment order, sales and cash receipt. So a check is issued when paying in cash, and a payment order is issued at the bank when paying by bank transfer. As for BSOs, they cannot be used in every situation.

Packing list- this is a primary reporting document that is generated when selling inventory to another company. It is prepared in 2 copies (one for the seller, the other for the buyer). The information on the delivery note and the invoice must match. In this case, the signatures of responsible persons and seals must be on this document.

Certificate of acceptance of completed work- this is a document that is necessary for reporting when providing services. It confirms the cost, fact and timing of these services (works). That is, the act confirms the fact of completion of the work, which is specified in the contract.

Invoice- this is a document that contains information about the amount of funds, as well as the invoice part, that is, information from accounting. Such a document is important for accepting the presented VAT amounts for deduction; it is the basis for this. Therefore, all companies that pay must prepare invoices (if an organization or individual entrepreneur uses the simplified tax system, UTII or patent, they are not required to issue invoices). It is drawn up in 2 copies (one for the seller, the other for the buyer). It is signed by the seller of the goods (or services). Such a document must be issued no later than 5 days after the goods, services, etc. were received.

What primary documents are required for a transaction?

First of all, it must be said that each transaction may require its own list of documents. However, there is a certain general order. First, you need to conclude an agreement with the buyer, which specifies all the important details of the transaction. Next, the seller issues an invoice that must be paid. When paying in cash, a cash receipt (sales receipt or strict reporting form) is issued. And with a non-cash payment, the buyer remains with a payment document certified by the bank. In addition, the following can be issued to the client: an invoice and a delivery note. In case of provision of services, a certificate of service provision is issued (certificate of work performed and an invoice (if necessary).

See also:

To understand how to properly conduct accounting for an individual entrepreneur (individual entrepreneur) in 2019, you need to know about some features.

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Thanks to this, you can avoid problems with the tax authority. All entrepreneurs, without exception, must keep accounts.

In 2019, an individual entrepreneur can turn to specialized companies for help, but this entails considerable financial costs. Because of this, they prefer to do their own accounting.

What you need to know

Private entrepreneurs have the right:

• use online services for accounting;
• seek help from specialized companies;
• decide to do your own accounting.

Is it difficult to keep bookkeeping for an individual entrepreneur? If you know all the available nuances and approach this issue with all seriousness, then there is nothing complicated about it.

Basic Concepts

The ability to do your own accounting allows you to significantly save money, but at the same time you need to spend a lot of your time.

Many entrepreneurs prefer to use this option, since numerous online services, software and training courses can reduce the minimum amount of knowledge for successful accounting.

Before considering the main issue, it is initially recommended to familiarize yourself with the basic concepts.

The definition of “accounting documentation” is the documents that reflect the business activities of the company.

Knowing and understanding this terminology, you can avoid problems with tax and other regulatory authorities.

If we talk about where to do accounting, then note:

• 1C software;
• online service “My Business”.

An entrepreneur who does accounting has the right to choose the most suitable program or service for himself.

What are her goals

The key job of an entrepreneur is to record all business transactions that took place without exception.

The information must be indicated in the accounting documentation independently and is used for the purpose of:

• making various management decisions;
• generating a report for the purpose of submitting it to the tax authority;
• for the purpose of carrying out various accounting operations.

Timely identified problems in document flow will minimize the risks of receiving a fine from the tax authorities.

At the same time, the main goal in accounting for an entrepreneur is significant budget savings.

For example, if we talk about how much it costs to do accounting for an individual entrepreneur, then the price depends on the region of residence. The price can reach 100 thousand rubles.

Legal aspects

The main legislative act that regulates business, and accounting according to it, is considered to be. According to the law, accounting has been mandatory since January 2013.

For your information, entrepreneurs who have chosen the simplified taxation option () are subject to the rule on the basis of which they do not have to conduct accounting, but at the same time they have a need to maintain tax accounting - on the basis of.

Step-by-step instructions on how to conduct accounting for individual entrepreneurs yourself in 2019

A novice businessman, when independently managing accounting, needs to know about the intricacies of the stages:

• choice of taxation regime;
• calendar formation;
• use of hired employees.

Knowing the available nuances, you can easily minimize the risks of various problems arising with the tax and other regulatory authorities and misunderstandings.

Choosing a tax system

A lot depends on this stage, since the amount of tax varies by 2 or more times. Depending on which taxation system the choice is made, the reporting forms that will need to be submitted to regulatory authorities are also distinguished.

Today we have:

In order to record all financial transactions without exception, it is used. Based on the contents of the ledger for accounting income and expenses, the individual entrepreneur is forced to form at the end of each calendar year and pay tax no later than April 30.

The amount is 13% of the income received. Additionally, under the general regime, you need to make deductions in the amount of 18%.

The declaration is generated quarterly, and the tax itself must be paid no later than the 20th day of the first month following the reporting quarter.

To determine the amount of VAT, it is necessary to maintain KUDiR of purchases, sales, etc.

Entrepreneurs who work with cash additionally need to maintain orders.

In addition, it is mandatory to report property taxes. For example, this is not necessary for UTII and simplified taxation system.

When choosing, businessmen must record exclusively the physical parameters of the field of work, the area of ​​the premises, and so on.

It is enough just to regularly notify about all adjustments. Contributions are fixed.

The tax amount is determined on the basis of the base tax, which is approved by the public service for each individual type of business activity and various coefficients.

When choosing, businessmen must report for each type of activity separately.

Reporting must be submitted quarterly, no later than the 20th day following the reporting day. The tax is due no later than the 25th.

Hired employees

Keeping accounting yourself will be difficult if you use hired staff. By becoming a direct employer, an entrepreneur receives the status of a tax agent.

From this moment on, he is obliged to make calculations and withhold the required tax from each officially accepted worker, including making required contributions for them to various state and non-state funds.

If we talk about reporting, then the troubles of private entrepreneurs are added to:

It is very difficult to control all personnel issues on your own, and at the same time conduct business activities.

For this reason, many specialists prefer to seek help from qualified individuals.

In total, individual entrepreneurs must prepare and submit 7 types of reports to the authorized body for hired employees, including maintaining and storing the necessary personnel documentation.

Making a calendar

Formation of an appropriate calendar is the final stage of preparation for independent accounting.

In particular, this concerns familiarization with the variety of reports on the selected taxation system and the periods for their submission.

Modern software helps with this and reminds you when the reporting date is approaching, but it is still necessary to know about the set dates.

Documenting

To guarantee their own safety from misunderstandings with regulatory authorities, entrepreneurs must carefully approach all documentation.

Video: how to do accounting for an individual entrepreneur without an accountant

The tax authority has the right to conduct an audit of an entrepreneur even 3 years after its closure.

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

• agreements with product suppliers (equipment maintenance, provision of Internet services), lessors, regular wholesalers, and so on;
• agreements with financial institutions and various statements;
• primary documents;
• personnel documentation – if hired labor is used;
• cash documentation.

Depending on the specific field in which the entrepreneur works, the list of documentation may change.

These tips will allow a young entrepreneur to significantly minimize the risks of various problems with the tax authority.

Features of simplified taxation (USN)

An entrepreneur has the right to choose one of the “simplified” methods, namely:

Which they carry out. The composition of accounting and personnel documents for individual entrepreneurs in 2018 depends on the type of business and working conditions. Federal legislation obliges individual entrepreneurs to maintain all documentation correctly, since this is the subject of special attention from regulatory authorities.

Personnel documents for individual entrepreneurs in 2017-2018

Currently, individual entrepreneurs are equal in labor relations with enterprises, and therefore they need to maintain personnel documents in full and draw them up legally correctly. If a businessman hires employees, he is obliged to keep personnel records and use an approved list of personnel documents for individual entrepreneurs. This will allow you to properly build relationships with employees, minimize risks of labor disputes, and also eliminate difficulties associated with inspections by regulatory authorities.

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List of personnel documents required by individual entrepreneurs

Many entrepreneurs want to know what personnel documents an individual entrepreneur should have, and what accounting registers need to be filled out based on the results of commercial activities? Mandatory personnel documents for individual entrepreneurs, regardless of the chosen one:

• instructions and provisions on payment for work, protection of individual data, financial incentives, and awarding bonuses;
• work time sheet;
• instructions on safety and labor protection;
• logs of medical examinations, issuance of orders, conducting briefings, issuing certificates to employees;
• routine rules;
• orders on personnel, on the conduct of work;
• personnel cards, work books;
• vacation distribution, staff schedule;
• book of movement of forms, issuance of work books;
• collective agreement;
• contracts describing labor relations and financial responsibility.

Important! Enterprises and individual entrepreneurs must properly store documents, taking into account the deadlines determined by federal laws and other acts of the Russian Federation.

Accounting documents of individual entrepreneurs

Individual entrepreneurs understand that they will be responsible for their actions with all their assets (not only goods, but also personal property). That is why it is necessary to carefully assess possible risks. Entrepreneurs are not forced to create accounting in its direct sense, but they must organize document flow and maintain.

Tax accounting documents:

• tax returns;
• acquisition books;
• tax invoices;
• registers;
• certificates about the current state of accounts;
• implementation books;
• books of accounting of financial transactions;
• reconciliation acts.

Many managers understand that to run a successful business, it is not enough to have quality and well-trained personnel. It is unacceptable to work without properly organized document flow. For this purpose, all primary documentation is collected and recorded in the appropriate accounting registers.

Accounting documents for individual entrepreneurs include:

• invoices;
• incoming and outgoing invoices;
• statements for accumulation;
• acts of acceptance and transfer;
• economic correspondence;
• accounting books;
• turnover statements;
• inventory lists;
• accounting policy;
• cash flow reports;
• sales receipts, bank statements;
• explanatory notes, etc.

The main accounting document of an individual entrepreneur is the accounting book, which must be filled out according to the rules established by the Ministry of Finance. It reflects not only the profit, but also the businessman’s expenses (can be filled out electronically). The forms of books and the procedure for maintaining them are approved by the Ministry of Finance. They need to attach documents confirming financial transactions. Such documentation includes: checks, contracts, invoices. An entrepreneur can independently keep records of business transactions, hire an accountant, or use the services of outsourcing organizations.

Advice! Enter all data on business receipts into the book sequentially and fill out the columns provided for this in the appropriate order. The final data of the book of profits and expenses are the basis for the formation of tax returns.

Storage periods for personnel and accounting documents

When conducting commercial activities, businessmen often have a question: how long to store individual entrepreneur documents? In accordance with the law, legal entities and individuals are required to ensure the storage of their documents for the following periods:

Conclusion

It is worth remembering that there is a penalty for incorrect documentation. Individual entrepreneurs may be subject to disciplinary, material, criminal, civil and administrative liability (depending on the nature of the violation). Therefore, when starting commercial activities, individual entrepreneurs must comply with all the requirements of Federal legislation, in particular, timely register primary documents and distribute the data obtained from them to accounting registers.