What documents should an individual entrepreneur have? Accounting for beginner individual entrepreneurs: what you need to know when starting your own business. What documents does the individual entrepreneur keep?

03.02.202427.05.2017

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:

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:

Estimate the size of the company’s upcoming income and expenses in order to assess the possibility of selecting a tax system.
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.
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.
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.
Find out the deadlines established by the Federal Tax Service for deductions of taxes and contributions.
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.
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:

Tax scheme option	Declaration of main fee

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:

CH name	6 months	9 months	12 months

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

Today you will learn:

What records should an individual entrepreneur keep?
What methods of accounting exist?
How to do accounting for an individual entrepreneur yourself.

Does an individual entrepreneur need to keep accounting records?

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

Thus, all accounting for an individual entrepreneur can be reduced to filling out an account book (in electronic or bound paper format) and storing primary documents. Exception: entrepreneurs paying UTII - for them maintaining KUDiR is not at all necessary.

The individual entrepreneur himself chooses: to keep full accounting records or only a book of income and expenses.

An individual entrepreneur may not keep accounting records, but this does not 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, and personnel records.

Underpayment of tax may result in an individual entrepreneur being subject to a fine or forced suspension of activities.

Good accounting has its advantages:

The ability to make an objective analysis of performance results;
It is easier to make forecasts and choose the direction of development of the enterprise;
Orderly work flows easier and more efficiently.

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

Options for maintaining individual entrepreneur records

A beginning individual entrepreneur can conduct accounting in one of the following ways:

On one's own. Accounting for individual entrepreneurs on (for example, the simplified tax system) has a fairly simple scheme, which allows a businessman to conduct accounting independently.
Online accounting services (for example, "My business") and specialized programs (for example, 1C), which describe and guide the entire process in detail.
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 private accountant based on recommendations from friends or trusted persons. In other situations, it is worth once again weighing all the risks and benefits and only then deciding whether to resort to this option.
Under an agreement with an outsourcing company. A striking example of the principle “the more expensive, the simpler.” The services of an accounting firm are the most expensive method, 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-fledged accounting and tax accounting is possible;
full control and access to accounting is possible online from any computer;
the service reminds you of upcoming reporting deadlines;
it is possible to fill out declarations remotely;
availability of a theoretical basis for accounting and reporting, online consultations with specialists are available;
Through the service you can quickly and easily submit documents and submit reports online.

We use the service "My business". It has a convenient intuitive interface that even a beginner can understand. You can test the work of your accounting department for free for three days. All questions are answered very quickly and clearly 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.

Under the general regime, individual entrepreneurs will also have to pay VAT (18%). The declaration is drawn up quarterly, and the tax is paid by the 25th day of the first month following the reporting quarter. To calculate VAT, it is necessary to keep books of all purchases, sales, and invoices.

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

Individual entrepreneurs at OSNO will have to report on. Such an obligation is not imposed on UTII and the simplified tax system if cadastral value is not applied to property in your region.

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

. Under the simplified system, individual entrepreneurs without employees report to the tax office only once a year, until April 30.

An individual entrepreneur can choose one of the “simplified” options:

simplified tax system income– only income can be taken into account; 6% must be deducted from it to the budget. Advance payments are made quarterly, but they are taken into account when calculating the amount at the end of the year.
simplified tax system 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.

Accounting for individual entrepreneurs using the simplified tax system must be accompanied by a book of income and expenses. Its absence threatens the individual entrepreneur with a fine of 10,000 - 30,000 rubles.

Maintaining simplified accounting without employees is quite easy and accessible 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 the “imputation” is exempt from the mandatory maintenance of KUDiR, but even so, the tax remains quite difficult to understand and independently calculate.

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

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

Individual entrepreneurs report on UTII 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 until the 25th.

Stage 2. Hired employees

Keeping an individual entrepreneur’s books independently becomes more difficult with the advent of hired workers. By becoming an employer, an individual entrepreneur acquires the status of a tax agent - now he must calculate and withhold income tax from employees, as well as pay contributions for them to Social Security and the Pension Fund.

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

Where	What	When
Inspectorate of the Federal Tax Service	Data on the average number of employees	Until 20.01 following the reporting year
Inspectorate of the Federal Tax Service		Until 1.04 following the reporting year
Inspectorate of the Federal Tax Service	Employee income data ()
FSS		Until the 20th day following the reporting quarter in paper form and until the 25th day in electronic form
Pension Fund		Until the 15th day of the month following the reporting month
Pension Fund	Form SZV-STAZH	Until March 1 following the reporting year
Tax office	Form RSV-1	Until the end of the month following the reporting quarter

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

Stage 3. Selecting the type of accounting service

Even with a small document flow and the simplest modes (for example, simplified taxation system for income), special programs (for example, 1C) or online services (“My Business”) will help an entrepreneur to keep books.

Such assistants will minimize errors that are easy to make when keeping records manually.

Stage 4. Creating a calendar

The final stage of preparation for independent accounting is studying the reporting forms in the chosen mode and the deadlines for its submission. Modern electronic assistants themselves remind you of the approaching reporting date, but it is still necessary to know the main deadlines.

Stage 5. Maintaining and storing documents

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

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

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

Automation of accounting

You can do your own accounting on paper, making all the 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 tax amounts depending on the taxation regime;
prepare;
draw up bank documents, payment orders;
control payments to employees and payment of bills;
analyze profits and sales.

Electronic assistants can be either in the form of computer programs (for example, individual entrepreneur accounting in 1C) or in the form online accounting.

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

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

Let's summarize with a few tips:

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

Store and organize all paper documents. Searching for the required paper in a general pile can take a fair amount of time, so it is more advisable to immediately sort documents into folders or files (depending on their number). For example, groups could be: purchases, sales, customers, regular suppliers, taxes.

Check with the tax office. You can verify that there is no debt a week after paying the tax through your online accounting system or your personal account on the Nalog.ru website.

Ask questions. You can get advice on the Internet, on forums and on social networks. Don’t be afraid to ask questions and learn something new, because legislation doesn’t stand still either.

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

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.

Timely and correctly compiled reporting is a necessary condition for the success of any small and medium-sized business. So, what documents should an individual entrepreneur have? What kind of reporting should they keep as an employer? To avoid problems, the most important thing is to know the correct answers to all these questions, and also to be able to present all the necessary data on time and in the correct format.

Starting a business

Compared to the various difficulties of entrepreneurial activity, registering an individual entrepreneur is a fairly simple and quick procedure. This presupposes strict adherence to the rules, upon fulfillment of which a person wishing to become a businessman acquires his coveted status within 3 days. At first glance, it seems that the hardest part is over, and you can calmly begin to engage in your chosen activity, but, of course, this is only the beginning. In parallel with the status of an individual entrepreneur, you assume responsibility for the correct preparation of reports within the specified time frame, which must be completed within the specifics of your business.

What documents should an individual entrepreneur have? This question interests many. The list of necessary papers that an individual entrepreneur is required to maintain can be quite problematic to determine, since it depends on a number of factors, such as the scope of your business, the place of registration of the organization, working conditions, etc.

List of individual entrepreneur documents

Below is a list of documents that every individual entrepreneur must have:

Be that as it may, before preparing a complete list of all documents, you need to immediately clearly decide which method of taxation is most convenient for you, as well as whether your company plans to organize workplaces.

Individual entrepreneur without employees and necessary documents

The most loyal way to run your business is as an individual entrepreneur without hiring employees. In such a situation, you are your own boss in managing your affairs. Against this background, you are not required to pay wages to your staff every month. Equally important, there is no need to maintain additional reporting. But still, it will not be possible to completely avoid responsibility to the state. After all, tax obligations will have to be fulfilled.

Once you get into business, you immediately face a choice: either carry out your activities in a standard manner, or choose one of the suitable tax regimes. Each of these options has its own reporting method. Let's consider what documents an individual entrepreneur must have under the standard tax regime.

Standard tax regime

In cases where an entrepreneur chooses the standard tax regime, he must submit the following documents to the tax authorities within the specified period:

Declaration in form 3-NDFL:

submit by April 30;
tax transfer for the year is carried out until July 15;
Filling out and submitting the declaration is possible in paper and electronic form.

IP INN is the main document, but what else does it need?

Declaration in form 4-NDFL:

presented if you had income from business activities during the year;
submitted no later than 5 days after the end of the month in which these incomes were received.

VAT declaration:

due by the 25th day following the end of the quarter;
accepted for delivery exclusively in the form of an electronic document;
Tax payments are made every quarter.

VAT purchase book. We are talking about examples of reflecting entries in sales books and invoices, where codes for types of transactions are noted.

The so-called book for accounting of business transactions, expenses and income - KUDiR.

The documents required for an individual entrepreneur depend on many nuances. The tax reporting regime is considered the easiest to understand. But it does not always turn out to be profitable. To simplify the activities of small entrepreneurs, the legislation of the Russian Federation has introduced various tax regimes. Let's look at them below.

simplified tax system

The most common and simplified of all regimes is the taxation system (STS), which replaces three taxes at once. The simplified tax system does not burden entrepreneurs with the need to pay assessments on property, VAT and personal income tax. Other taxes must be paid in the manner prescribed for individual entrepreneurs under the general tax regime.

The main documents that businessmen are required to maintain using the simplified tax system are the tax return and KUDiR.

Unified agricultural tax

This is a separately developed tax regime exclusively for those entrepreneurs associated with agricultural products. If an individual entrepreneur is classified as a Unified Agricultural Tax (UTA), then he becomes obliged to maintain the same documents as entrepreneurs under the simplified taxation system, namely a declaration and KUDiR.

ENVR

If you choose the Unified Tax on Imputed Income (UNIT), regardless of the size of your earnings, you will pay the established 15% of imputed income. Having chosen this reporting system, from the general list of documents you need to submit:

PSN

Another type of taxation regime is the patent system (PSN). The patent value usually depends on the type of activity of the entrepreneur. But the required document is always the Income Accounting Book and a one-year patent for individual entrepreneurs.

Detailed information about various tax regimes for individual entrepreneurs can always be found on the official website of the Federal Tax Service. To do this, you need to go to a special section with information about tax documents that every businessman conducting business in Russia is required to submit.

Documents of an individual entrepreneur as an employer

When business is impossible without the involvement of additional labor, it becomes necessary to maintain additional documents. Hiring citizens for work entails additional responsibility and the preparation of appropriate reporting.

Once you start running your own business, you come under the constant control of the Social Insurance Fund (SIF) and, of course, the Federal Tax Service of the Russian Federation (FTS).

Each of these bodies expects an individual entrepreneur, who is an employer, to submit a certain list of individual documents.

The Federal Tax Service requires information from individual entrepreneurs with employees on form 2-NDFL until April 1 of the next year. In addition, the number of employees must be reported by January 20. In cases of closure of business activities, information on the number of employees is submitted before the date of deregistration.

Reports are sent to the Social Insurance Fund in 4-FSS format. Information is provided in paper form no later than the beginning of the second ten days of the month. In addition, data transfer is possible electronically.

The Russian Pension Fund requires an information document in the form RSV-1. It must contain data for the enterprise as a whole and individual accounting information for each individual employee.

An extract from the Unified State Register of Individual Entrepreneurs is also one of the most important documents.

What personnel documents should an individual entrepreneur have?

Every entrepreneur as an employer is required to have the following personnel documents:

agreement in two copies;
personal cards of their employees in the T-2 form;
staffing table with paid vacation schedule;
job description;
rules of procedure within the enterprise.

In addition, for general compliance with the personnel system, the presence of such reporting documents as a staffing table, a time sheet for recording time spent at work, a vacation schedule, an expense book, and a labor accounting book is required.

In fact, registering a new employee to work in a private business is not such a complicated procedure. The main thing is to carry out complete document flow and properly maintain personnel records. And timely completion of all employment forms will give you a chance to avoid unpleasant problems with regulatory government agencies and the employees themselves.

Using the above list, you can always check whether all documents are available. This will also allow you to understand which of them are yet to be received. Experienced entrepreneurs note that you should even keep a folder of official documents of an individual entrepreneur. This will certainly become a very convenient tool in running your business and will allow you to control any situation, which will simplify interaction with government agencies. In addition, it will leave time to implement your own innovations as a businessman. These are the documents an individual entrepreneur should have.