According to the law "On Accounting" No. 402-FZ, accounting for individual entrepreneurs is not mandatory. This brings great relief to entrepreneurs, as it means that they do not have to post all transactions to accounts, form balances and make postings. However, it cannot be said that an individual entrepreneur does not need accounting at all. According to the same law, an entrepreneur can do without accounting if he has organized accounting for income, expenses and other objects of taxation.

How to start the organization of accounting for IP

Even at the stage of business planning, some measures should be taken that will subsequently allow organizing economic activities and accounting for its indicators at the appropriate level.

Select the tax regime in which you will work. It depends on him how accounting for IP will be conducted.

Learn the rules for organizing the accounting of income, expenses and other performance indicators. At the same time, it is important to take into account that accounting for individual entrepreneurs on the simplified tax system, general and other taxation systems has significant differences.

For independent acquisition of knowledge and skills in this area, you can use specialized services and programs.

Business accounting for 2020

You need to understand that when it comes to a private entrepreneur, one cannot talk about accounting in its classical form. The work of an accountant in this case is mainly in the implementation of tax accounting and includes the following tasks.

Determination of income, expenses and other objects of taxation in order to correctly calculate and pay taxes, as well as provide the tax authorities with the opportunity to check whether the calculations are correct and whether there are overpayments or underpayments.

Calculation and payment of taxes accrued in accordance with the chosen taxation system.

Preparation and submission of tax returns.

Calculation and payment of taxes, as well as employee contributions, if the individual entrepreneur uses hired labor.

Organization of storage of documents confirming the operations performed.

What exactly needs to be done by accounting for individual entrepreneurs directly depends on the chosen tax regime and the availability of employees for the entrepreneur. According to the current legislation, in addition to tax accounting, it is also mandatory for an individual entrepreneur to maintain a procedure for accounting for employees and prepare reports on them. This is another accounting challenge. In addition, you should deal with primary documentation, banking and cash documents, as well as perform a number of other tasks.

Often, entrepreneurs confuse different types of accounting and generalize them all, calling them accounting. This is an incorrect interpretation, but it has already come into use and is widely used today. References to accounting in relation to individual entrepreneurs can be heard very often. However, it should be understood what is actually hidden behind this wording, that is, what the individual entrepreneur does (on the simplified tax system this will be one bookkeeping, and on the general and other taxation systems it will be completely different).

Answering the question of how to keep records of IP (on the simplified tax system, OSN and other tax regimes) in 2020, one should first of all mention professionalism. A hired accountant or an outsourcer company can handle accounting for individual entrepreneurs on the simplified tax system or any other system. With a small number of operations, the cost of paying for the services of permanent specialists may not be justified. If you are ready for self-organization of accounting, we can help with this. To simplify the task of bookkeeping for individual entrepreneurs, we suggest using the step-by-step instructions we have prepared.

How to do your own bookkeeping

1st stage. Calculate how much revenue your business is expected to generate and what possible costs it will incur. This information is needed to determine the tax burden.

2nd stage. Determine the tax regime that suits you best. You can choose a general taxation system or one of the special ones (patent, simplified tax system, unified agricultural tax or UTII). From this choice depends on what will be the tax burden.

3rd stage. Learn what tax reporting should be in the selected mode. Current forms can be found on our website.

4th stage. Decide whether you will hire workers or manage on your own. The simplest accounting for individual entrepreneurs on the simplified tax system without employees. When hiring someone, it should be understood that you acquire the status of an employer and will have to submit rather complex reports, the composition of which does not depend on the taxation system or the number of employees. In 2020, employers submit reports to the Pension Fund of the Russian Federation, the Social Insurance Fund and the tax office. In addition, it is necessary to ensure the preparation and reliable storage of personnel documentation.

5th stage. Familiarize yourself with the tax calendar for your system. If you do not submit the report on time or do not pay taxes on time, this will lead to a fine, account blocking and other negative consequences.

6th stage. Determine how accounting services will be carried out. It is easier to organize accounting for individual entrepreneurs on the simplified tax system "Income", PSN and UTII, since even with the presence of hired labor, these modes are considered simple. An individual entrepreneur can handle such accounting on his own. If you work on the general taxation system, the simplified income tax system "Income minus expenses" or carry out many operations, it is better to use the help of an outsourced accountant.

7th stage. Ensure that all business-related papers are completed and stored, such as incoming correspondence, primary documents, cash register reports, personnel records, bank statements, contracts, documents that record expenses, etc. The tax office can check documents of the entrepreneur even for three years after deregistration.

IP accounting on OSNO

When choosing a general taxation system, the organization of accounting will be the most difficult in comparison with the accounting of individual entrepreneurs on the simplified tax system and under other special tax regimes. It is necessary to submit a 3-NDFL declaration based on the results of activities for the year, as well as quarterly reporting on value added tax. In some cases, a 4-NDFL declaration is also required. Most of all difficulties arise with the VAT. Accounting is especially complicated due to the need to recover input tax and to receive deductions. To make it easier to make tax payments and transfer insurance premiums, we recommend opening a bank account.

Bookkeeping of individual entrepreneurs on the simplified tax system

An individual entrepreneur accountant on the simplified tax system has much less trouble than with a general taxation regime. You only need to submit one annual return. Simplified accounting is carried out differently depending on which taxation option the individual entrepreneur has chosen: “Income”, from which 6% is paid, or “Income minus expenses” with payment of 15%. As an individual entrepreneur on the simplified tax system "Income" it is worth keeping records of the performance of its activities, it is not difficult to figure it out. In this case, the costs do not affect taxation in any way.

Let's move on to considering the issue of how to keep accounting for IP on the simplified tax system "Income minus expenses". The main complication compared to the simplified tax system with the “Income” object is that it is necessary to collect documents that confirm the expenses of the entrepreneur. Among them, for example, there may be cashier's checks, account statements, payment orders, etc. The tax base is reduced by their amount, so the tax authorities recognize the declared expenses only if all supporting documents are correctly executed. The procedure for recognizing expenses on the simplified tax system with the object “Income minus expenses” is almost identical to that provided for under the general taxation regime. In order for certain expenses to be subtracted from the amount of income when determining the amount of tax, they must be justified from an economic point of view and be present in the list contained in Article 346.16 of the Tax Code.

All receipts and expenses are recorded in a special Book of Income and Expenses. Moreover, simplistic people who pay 6% take into account only income, while those who pay 15% must additionally take into account expenses.

The tax return form for the simplified tax system for 2019 for individual entrepreneurs is posted.

Deadlines for submitting IP reports in 2020

The accountant's calendar for an individual entrepreneur contains the deadlines for filing declarations and reports. Thus, business entities using hired labor must submit such reports as employers, regardless of the chosen taxation system.

To the Social Insurance Fund (form 4-FSS) - once a quarter. The deadline for submitting reports depends on its form. Paper is provided until January 20/April/July/October, and electronic - no later than the 25th of the same months.

To the Pension Fund of the Russian Federation (SZV-M, SZV-experience) - monthly until the 15th day of the month following the reporting month and until March 1 of the next year, respectively.

In the Federal Tax Service - a quarterly 6-personal income tax until the end of the month following the reporting period, and a quarterly single calculation of contributions until the 30th day of the same period. An annual report, 2-NDFL and a report on the average headcount are also submitted, but in 2018 this process has already been completed.

The deadlines regarding taxation, which must be adhered to until the end of 2020, are shown in the table.

When working under the patent regime, declarations are not filed, and the term for paying the cost of a patent is determined based on the duration of its validity.

Bookkeeping for individual entrepreneurs using the My Business service

Online accounting is a convenient program that will become an effective assistant for you in matters of accounting for business results under any taxation system.

You will no longer need the services of an in-house or third-party specialist to perform such tasks. You will be able to handle all operations on your own. Calculations are carried out automatically, after which the reporting is completed and sent to the relevant departments. The system also acts as a personnel officer, drawing up the necessary documents. At the same time, each of your steps is accompanied by hints, and the program makes sure that you do not make a mistake. To gain access to the service and personally evaluate all its advantages, it is enough to register.

Even at the stage of an idea for a business, a novice entrepreneur must determine for himself a number of important points regarding the practical implementation of his idea. Sources of funding, market niche and product characteristics should be as clear in the head of the entrepreneur as the employees he will hire or not hire, the technology for promoting a product or service, and the method of reporting.

Accounting for individual entrepreneurs for beginners can be a serious problem, as many businessmen simply do not want to bother with paperwork, believing that the practical side of the business is much more important. Such an attitude can involve an individual entrepreneur in unforeseen losses and ultimately lead to the liquidation (legally - closing) of the business.

In economic theory, there are four types of accounting and reporting, respectively: tax, management, financial and accounting. In large companies and associations of companies, the functions of maintaining each of the types are divided among qualified employees, but the entrepreneur has such a luxury.

Often, an individual entrepreneur himself conducts the so-called accounting (all types of accounting together) and is very surprised if the tax or statistics refuse to accept reports due to minor inaccuracies and incorrect wording.

IP accounting, however, will not plunge into despair if the entrepreneur at the very beginning decides on some important points:

• what types of activities according to OKVED it will carry out in the first months of its economic activity;
• how much revenue is planned in general and separately for each type of activity;
• what tax regimes will be applied for certain types of activities or in general: PSN, OSNO, USN, UTII, ESHN, etc.;
• how many employees need to be involved to achieve a given volume;
• what social categories these employees will be assigned to, and what benefits an entrepreneur can receive for them;
• what social package, in addition to what is guaranteed by the state, the individual entrepreneur will be able to offer them now or after a while;
• in which territorial entities economic activity will be carried out (do you need a new type of cash desk, what is the regional percentage for the simplified tax system);
• will there be a person among the employees to whom the individual entrepreneur will entrust the duties of filling out and processing tax returns, reporting to statistics, or will the employer do this on his own;
• whether the IP will involve employees of outsourcing organizations, including for bookkeeping;
• what licensed program the IP intends to acquire / develop in the first months of operation;
• whether the entrepreneur will use the online portals of public services / MFC and submit all the necessary reports via the Internet (for this it will be necessary to obtain a qualified electronic signature) or will he deliver everything on his own or through a trusted person.

This range of questions is far from complete. However, by answering them to oneself before starting the procedure for registering individual entrepreneurship with the Federal Tax Service, a person will save time and money from the errors of chaotic accounting of individual entrepreneurs.

If an entrepreneur at the initial stage does not have the funds to hire his own or an incoming accountant who will manage several companies in parallel, he can purchase accounting for beginners, a self-instruction manual, take a course of video tutorials, or simply get a hand in trading programs, like 1C in different variations or Sail.

The least expensive way in terms of money and the most time-consuming is filling out reports, forms and a journal of cash transactions on your own. The employer and employee in one person has the opportunity to control all stages of documentary production and track the difficulties that arise. If an individual entrepreneur does not have employees and works on a simplified or imputed basis, this option is the most optimal for him.

When conducting IP accounting in the main mode or when combining tax regimes for different types of activities, much more difficulties can arise and it is better for a novice IP to involve an accountant from outside. It is not necessary to take him to the state, it is enough to conclude an agreement for the provision of permanent services on a paid basis. Of course, there is a risk that a person may turn out to be a fraudster, but few people are immune from this.

One of the most convenient options is to do bookkeeping online: on a smartphone, laptop, etc.

In order to systematically submit reports and use free public services, it is necessary to take two important steps in the process of registering a business:

1. Purchase a qualified electronic signature and install a program for its introduction into electronic documents (JavaScript, etc.).
2. Open a bank account as an individual entrepreneur and get access to your personal account.

The legislation does not oblige an individual entrepreneur to do either the first or the second, however, these steps can make it much easier for an entrepreneur to live in further business activities.

Federal law No. 402-FZ itself does not require private business to keep accounting for individual entrepreneurs in the broad sense of the word, however, an entrepreneur must still submit reports to the tax, MHIF and FSS as well as regularly pay taxes and insurance premiums for himself and for employees.

Regardless of the chosen tax regime, each individual entrepreneur is obliged to keep the Income and Expenditure Accounting Book (KUDiR), enter the appropriate deadlines into it and store it for a possible, but optional inspection by regulatory authorities.

You can conduct KUDiR either by hand with black ink in a lined journal or a regular notebook, or on a computer in an Excel spreadsheet, and then at the end of the reporting period, print and stitch into a notebook. Sheets must be numbered, and on the last page the total number of sheets must be indicated. It is necessary to keep the document for at least five years, even if there was not a single check during this period.

The list of other documentation is determined based on the number of employees and the selected tax regime.

If the entrepreneur did not submit an application for the transition to another regime at the same time as registering the IP, he will automatically be assigned the main one (OSNO). This regime involves payments on personal income (personal income tax), deductions for value added (VAT report) and on property.

In addition to filling out the book of income and expenses, the entrepreneur will have to fill out during the calendar year:

• sales book;
• shopping book;
• depreciation allowances (AMO) for fixed assets.

The advantage is that it is possible to significantly reduce income tax due to depreciation, the disadvantage is that it is not always enough to be a talented businessman to fill out the documentation correctly. You need a trained eye of a business executive and experience in communicating with controlling services. In other words, it is necessary to attract a permanent or visiting accountant.

Simplified accounting is much easier. The report is based on the calculation of 6% of income in the "Income" subsystem and 15% in the "Income minus expenses" subsystem. The first subsystem of taxation does not even require special skills in mathematics - everyone can calculate six percent of the amount of all income.

The second subsystem “Income minus expenses” is a little more complicated than the first one, since it assumes that the entrepreneur will keep a systematic account of both income and expenses, and also classify expenses into two categories: those due to which it is possible to reduce the tax, and those due to which this can't be done.

Entrepreneurs on a single imputed income and a patent must also take into account income. The main difference between these taxation systems and others is that for each type of activity, the individual entrepreneur must calculate the tax separately.

A number of difficulties may arise if some activities are accounted for under the SIT, and others under the simplified tax system. In this case, it is better to seek help from a professional accountant or for advice on the online portal.

To answer the question of how to conduct IP accounting on your own, step-by-step instructions for 2019 will be given below.

Step 1. The decision to register an individual entrepreneur must be final and irrevocable. If a person initially decided that business is good and received an extract from the USRIP, and then worked for a month and a half and quit everything, the regulatory authorities will not be happy about this. Even if economic activity is not carried out, a registered individual entrepreneur is obliged to draw up empty reports and pay mandatory insurance premiums for himself.

Step 2. An initial business plan, or at least an indicative cost and income plan, must be drawn up.

Step 3. It is necessary to choose a taxation system and switch to it either immediately upon registration (if the Federal Tax Service permits), or within 30 working days after the date of registration with the tax office. If the tax authorities have not received and accepted the application for changing the tax regime, the individual entrepreneur will by default be considered a payer under the OSNO.

Step 4. At the very beginning, it is necessary to decide who will be responsible for maintaining economic accounting and how much the entrepreneur is willing to spend on average on it. If funds are limited, but accounting at an individual entrepreneur looks like a Chinese letter, it is better to involve an accountant from outside or use online services.

If the salary of a full-time accountant does not equal half of the budget, and accounting is carried out for several types of activities and taxation systems, it is better to hire him.

Step 5. The combination of the main labor activity and entrepreneurship does not leave the entrepreneur free time. The choice in favor of the services of an accountant is obvious.

Step 6. In order to timely submit reports and make advance and basic payments, it is necessary to have a payment calendar in paper or electronic form and regularly check the dates with those specified in the current tax and pension legislation.

Step 7. It is best to download reporting forms that are submitted to regulatory authorities on the public services portal. Do not allow errors, blots, typos and typos. Information must be reliable and supported by primary documents (BKO, checks, acts, TTK, etc.).

Step 8. Posting of goods must be documented. It is necessary to keep records of cash transactions, since in 2019 almost all individual entrepreneurs were obliged to install a cash register with a network connection and the ability to transfer information to the tax office online.

Step 9. It is necessary to store all electronic and printed documents (cheques, payments, receipts), inspection protocols, etc., even if this is not required by law. All agreements and transactions with counterparties (suppliers, buyers, banks, non-financial organizations, associations, services, etc.) must be made in writing.

Step 10. It doesn't hurt for an individual entrepreneur to reconcile their payments and debts with the tax and insurance services from time to time. No matter how ideally the entrepreneur draws up reports and pays regularly, the debt may appear due to the human factor or purely for technical reasons.

A scheme for a novice entrepreneur is given. If you follow all the points step by step and methodically, there should be no problems with accounting. You should not take the refusals of the Federal Tax Service and the Compulsory Medical Insurance Fund to accept certain reports as a personal insult. Employees of these services act according to the letter of the law and simply do their job, just as an entrepreneur does his, wanting to achieve his goals.

The first step is to appoint an order responsible for accounting. The head of an LLC can entrust this function to himself, a hired accountant, or outsource accounting.

Consolidation of accounting policy

Within 90 days the newly created organization must develop and approve an accounting policy. It fixes the accounting and tax accounting methods that the LLC will apply. Not all tax and accounting rules are prescribed in the accounting policy, but only those that involve a choice.

So, for example, organizations when calculating income tax can use the cash method or the accrual method. The selected option must be registered in the accounting policy of the LLC and adhere to it in work.

The same applies to the procedure for accounting for fixed assets, write-offs of materials, cost formation, etc.

In the accounting policy of the LLC, you also need to fix:

• a chart of accounts developed on the basis of a chart of accounts approved by Order of the Ministry of Finance No. 94n dated October 31, 2000;
• forms of primary documents. Both unified forms and self-developed ones can be used, but they must contain the mandatory details from paragraph 2 of article 9 of the law 402-FZ of 06.12.2011. "About accounting";
• accounting registers.

The working chart of accounts should contain a complete list of synthetic and analytical accounts and sub-accounts that are needed for accounting in the organization. At the same time, it is not necessary to transfer all possible accounts from the general Chart of Accounts to it. You can only specify those that the organization will directly use.

The policy must be approved by order of the head of the LLC. Keep in mind that the accounting policy is one of the first documents that the tax authorities will request during an on-site audit. And if, in fact, accounting differs from the principles prescribed in the accounting policy, sanctions await you.

In the My Business service, you can download a ready-made sample accounting policy for your taxation system and, if necessary, supplement it.

The adopted policy must be strictly implemented throughout the reporting year. You can only change it for the next year. Changes in the middle of the year can only be made if business conditions or legal requirements have changed.

Registration of primary documents and tax registers

Each operation performed must be recorded in a primary document and reflected both in accounting entries and in tax registers. So, payroll is drawn up by a payroll, data on accrued and withheld income tax should be included in the register, on the basis of which a report will subsequently be generated in the form 6-NDFL.

All supporting documents, on the basis of which accounting and tax reporting is prepared, must be kept by the LLC within the statutory period. The absence of a "primary", identified at the time of the audit, can be regarded as tax evasion and lead to unpleasant consequences.

The My Business service, at the moment when you reflect the operation, automatically generates the primary document and generates the transaction.

The main documents for accounting in an LLC include:

• accounting registers (statements, analytical tables, account journals, settlement cards, books);
• reporting forms (balance sheets with annexes);
• primary documents (acts, waybills, invoices) according to unified or specially developed forms.

Simplified accounting and reporting LLC

If an LLC falls under the criteria of small or micro enterprises, it does not have to use a full chart of accounts and submit a complete set of financial statements. Such organizations can keep accounting in a simplified form.

In this case, in the accounting of the LLC, a truncated chart of accounts and summary statements are used. Simplified reporting consists of a balance sheet and a statement of financial results with consolidated indicators, without detailing. The statement of cash flows and changes in equity is not required.

The recommended forms of accounting registers for small businesses are enshrined in the Order of the Ministry of Finance of Russia No. 64n of December 21, 1998, and the forms of the simplified balance sheet and income statement are in Appendix No. 5 to the order of 02.07.2010 No. 66n.

Small enterprises include enterprises with an income of no more than 800 million rubles a year and no more than 100 employees.

If the LLC employs no more than 15 people, and the annual turnover does not exceed 120 million rubles, this is a micro-enterprise. For them, accounting is even easier, because they may not even double-entry, that is, not form postings. It is enough to record transactions in the journal in chronological order.

If the organization decides to exercise the right to keep simplified accounting, it is necessary to register this in the accounting policy and fix the chart of accounts and reporting forms in it.

LLC tax accounting

First of all, you need to decide on the LLC taxation system, tax accounting and tax calculation will depend on this. The organization can remain on the OSNO or choose one of the special modes: USN, UTII.

The most difficult thing is to keep records on the general taxation system (OSNO), because. here you need to keep records of property, issue invoices, keep records of incoming and outgoing VAT in the purchase book and sales book, keep records of income and expenses for calculating income tax.

The simplified tax system takes into account income and expenses, or only income, depending on the chosen object of taxation. The main tax ledger is the Income and Expenses Book.

UTII takes into account physical indicators that affect the calculation of a single tax (sales space, transport units, employees, etc.). Income and expenses for UTII do not need to be taken into account. But only for tax purposes. In accounting, this is indispensable.

If an LLC combines several tax regimes, it is necessary to organize separate accounting in order to correctly calculate taxes for each of them. The principles of separate accounting must be prescribed in the accounting policy.

Document storage

Primary accounting documents must be kept 5 years(Clause 1, Article 29 of Law 402-FZ).

Documents that serve as the basis for calculating the tax - 4 years(clause 8, clause 1, article 23 of the Tax Code of the Russian Federation), and for calculating insurance premiums - 6 years (clause 6, clause 3.4, article 23 of the Tax Code of the Russian Federation).

75 years old you need to keep documents on personnel and income paid. For example, employment contracts, registers of information on the income of individuals, statements for the issuance of dividends, personal accounts and employee cards.

Personnel documents issued after 2003 are stored not for 75, but for 50 years.

10 years store documents on the sale of movable property, agreements on the pledge of property of the organization, operational reports on accounts in foreign currency abroad, etc.

Some types of documents need to be kept permanently. These are annual accounting reports with annexes, deeds of transfer, separation and liquidation balance sheets, certificates of registration with tax authorities, documents on transactions with securities, etc.

A complete list of documents with retention periods is contained in the “List of typical managerial archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating the retention periods”, approved by Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558.

Submission of accounting and tax reporting LLC

Everyone submits financial statements to the tax office in the same time frame - until March 31 after the end of the year.

Deadlines for tax returns vary:

BASIC

1. Profits are reported until the 28th day after the reporting period.
2. For VAT until April 25, July, October and January.
3. For property tax - until February 1.

USN

UTII

For delay in submitting the report, the Federal Tax Service will fine 5% of the amount in the declaration for each month of delay, but not more than 30% and not less than 1,000 rubles. In addition to financial sanctions, the tax service may block the current account.

In addition to tax reporting, there is also a set of reports for employees that need to be submitted to the IFTS, PFR and FSS. Read more about employer reports here.

Brief step-by-step instructions for organizing LLC accounting from scratch

1. Determine who is responsible for accounting. This may be the head of the LLC, a full-time chief accountant or an outsourcing company.
2. Choose a taxation system. If you plan to apply the simplified tax system, do not miss the notification deadline: 30 days after registration, otherwise you will have to work on the OSNO until the end of the year.
3. Develop and approve an accounting policy. Fix in it accounting methods, chart of accounts and forms of registers and primary documents.
4. Document all operations with primary documents and record them in accounting registers with grouping on the corresponding accounts.
5. Organize the storage of documents in accordance with the established deadlines.
6. Set up a schedule for filing tax and accounting reports, as well as employee reports.

Internet accounting "My business" will help you cope with accounting. The service will calculate taxes for you, fill in the "primary", allocate transactions to accounts and generate reports. You will have a personal tax calendar that will remind you of due dates. We will issue an electronic signature for free, and you will be able to send reports and exchange messages with the Federal Tax Service directly from your personal account.

If you have any questions on tax and accounting, you can contact the experts of the service and get advice within 24 hours.

When choosing a taxation system, most individual entrepreneurs opt for a simplified regime, which makes it as easy as possible to maintain documentation and reporting. Nevertheless, the legislation imposes on an individual entrepreneur the obligation to justify the application of the simplified tax system, confirm income and expenses, pay contributions to the budget, and submit declarations to supervisory authorities. For these purposes, it is necessary to keep records at least in the minimum volume.

The simplified tax system is one of the special regimes introduced for individual entrepreneurs who in 2019 meet the criteria:

• do not conduct prohibited activities;
• employ no more than 100 employees;
• annual income does not exceed 150 million rubles;
• the residual value of the property is less than 150 million rubles.

The law does not allow the use of the USNO for the following operations:

1. Production of goods subject to excise duty.
2. Development and sale of minerals.
3. Notarial activity.
4. Advocacy.
5. Banking.
6. Insurance.
7. Participation in non-state pension programs.
8. Investment activities.
9. Representation in the securities market.
10. Pawnshop.
11. Work in the field of gambling.
12. Participation in the agreement on the distribution of products.
13. State activity.
14. foreign operations.
15. Issuance of microloans.
16. Personnel provision services.

If an individual entrepreneur on the simplified tax system does any of this list, then in the current quarter and beyond, the general n / a system is applied to all activities.

The calculation of a single tax exempts from the payment of the following obligations:

1. personal income tax.
2. Property tax.

You can choose USNO immediately when registering an IP. Existing entrepreneurs who apply other regimes submit a notification to the IFTS by December 31 to switch to simplified taxation. Then, subject to all the standards, from January 1, the IP becomes a payer of the simplified tax system.

The basis for taxation of a single tax is:

• entrepreneur's income for the calendar year;
• profit (revenue minus expenses) for 12 months.

SP has the right to choose one of the proposed options. You can change the decision only starting from next year upon application to the Federal Tax Service.

Tax rates:

• base "income" - 6%;
• object "revenue reduced by the amount of expenses" - 15%.

By decision of the regional authorities, tariffs can be reduced to 1%, and for new individual entrepreneurs, under certain conditions, a zero rate applies.

In order to comply with the norms of tax legislation, entrepreneurs who have chosen the simplified taxation system must determine the tax base, calculate advance payments, and observe cash discipline. Simplified accounting of individual entrepreneurs in 2019 has the right not to be maintained by business entities that fill out the book of income and expenses. That is, an entrepreneur, subject to the availability of KUDiR, is not obliged to compile registers and apply standards.

However, in practice, all merchants are engaged in the accounting of transactions in one form or another, as this is necessary to control the financial situation.

To organize data, it is convenient to use ready-made software solutions or tables. The results of internal audits do not need to be submitted to government agencies, except when Rosstat issues survey forms.

Accounting for individual entrepreneurs on the simplified tax system "income" can be carried out according to generally established rules, if it is convenient for the owner or makes economic sense. In most cases, a non-standardized method is used in the context of specific factors of the activities carried out.

Main Documentation:

• book of income and expenses;
• cash orders, checks, BSO;
• invoices;
• contracts with suppliers and buyers.

If hired employees are registered, then the accounting of individual entrepreneurs on the simplified tax system in 2019 should be detailed and systematized:

• personnel information;
• timesheets for accrual and payment of earnings;
• summaries of insurance premiums.

For entrepreneurs, there is no strict obligation to keep accounting in the classical form, but this term refers to any actions with documentation, primary documents and transfers.

Tax accounting for individual entrepreneurs without employees under the simplified taxation system in 2019 consists in drawing up a book of income and expenses.

1. At the moment, the rule applies to simplified entrepreneurs registered in the capital of Russia and paying a sales tax (TS). For this category of individual entrepreneurs, the legislation provides for the possibility of reducing the single tax, in connection with which a section has been added to the book for accounting for payments under the vehicle.
2. It is officially allowed to reduce the budget obligation by the amount of paid contributions to the OPS in the amount of 1% of the excess of annual income of 300,000 rubles.
3. The norm is legally fixed on the non-inclusion of individual entrepreneurs on the simplified tax system in the book of amounts of revenue of foreign enterprises, since a different type of taxation is provided for this category of profit.
4. When maintaining KUDiR in electronic form, at the end of the period, all pages must be printed, stapled, stamped and signed. Since 2019, the stamp is not a mandatory attribute, since all individual entrepreneurs have the right not to use it in their business activities.

Step-by-step instructions for individual entrepreneurs on the simplified tax system income how to keep records in 2019 in KUDiR:

1. A separate ledger is required for each tax period (January 1 to December 31).
2. Currency - ruble, filling language - Russian.
3. Data is entered in chronological order on a cash basis (after payment is made).
4. Each line contains one operation.
5. The title page indicates the identification information of the individual entrepreneur (full name, TIN, address, r / s).
6. The first part quarterly reflects the income received, including the date, document number, and the content of the operation.
7. Activity expenses are not taken into account for individual entrepreneurs with income taxation.
8. The reference block summarizes the data.
9. The fourth section is intended for insurance premiums paid during the year and reducing the single tax.
10. The fifth part reflects the amount of the sales tax.
11. It is allowed to conduct KUDiR both in electronic and paper form.
12. With digital accounting, information is printed out every quarter, and at the end of the tax period, all sheets are stapled, numbered, certified by the signature of the individual entrepreneur.
13. Books and primary documentation for them are kept for 4 years.

If the activity was not carried out, and no income was received, the KUDiR with dashes should still be available.

The book is handed over to the Tax Inspectorate at the request of the IFTS employees.

Revenue calculation

For bookkeeping for individual entrepreneurs from scratch in 2019, according to the USNO, knowledge of the basic principles of income accounting is required:

1. The cash method is applied.
2. The base includes proceeds from the sale of goods, works, services (advance payments and actual payments) in any form.
3. Foreign exchange income is converted into rubles at the exchange rate of the Central Bank on the date of receipt of funds to the current account or transit account.
4. Barter is carried out at market prices.
5. Commission payments are considered to be the intermediary's revenue.

Not included in operating income:

• funds borrowed;
• compensation amounts from the FSS;
• erroneous receipts;
• dividends;
• return of auction guarantees;
• proceeds from activities for which a different system of taxation is applied.

The date for income recognition is:

• receipt of proceeds in cash to the cash desk or to the current account;
• debiting the full amount, including bank interest, from the client's credit card;
• mutual settlement;
• receipt of assets during barter;
• debiting funds from the buyer's card when making payments via the Internet.

If there is a change in the taxation regime, the following rules apply to avoid double inclusion of transactions in the base:

1. In the income of the simplified tax system, an advance payment on the OSNO for shipment on a simplified basis is involved.
2. Do not take into account in the receipts of the simplified tax system the amounts from which personal income tax has already been accrued.
3. Advances received on imputation for sales on the simplified tax system are not included in the single tax base.
4. The actual payments received on the simplified system for shipment to UTII are not income from the simplified tax system.

If the IP returns the received prepayment, then this operation is reflected in the KUDiR with a minus sign on the date the funds are debited.

The budget obligation for individual entrepreneurs on the simplified tax system "income" is determined on the basis of data in KUDiR with advance amounts for 1 quarter, half a year, 9 months.

The final figures are entered in the declaration at the end of 12 months and are transferred within the time limits established by law.

In 2019, advance payments are made:

• until April 25;
• until July 25;
• until October 25th.

According to the general rule, if the deadline date falls on a holiday or non-working period, then it is necessary to pay off the budget on the next day. There are no transfers in 2019.

Determination of the amount of tax for individual entrepreneurs on the simplified taxation system without employees occurs in several stages:

1. Income for the billing period is multiplied by the rate. The general tariff is 6%, in some regions it may be less.
2. The result obtained is reduced by the amount of fixed contributions for pension and health insurance paid in the same period of time. It does not matter for what period the transfer is made.
3. Then, according to the same principle, the sales tax is deducted.
4. Advance amounts included in the budget are withdrawn.

Example (6% tax rate):

Income (D) IP amounted to the following periods:

1 quarter (January-March) - 50,000 rubles.

Half a year (January-June) - 230,000 rubles.

Listed insurance premiums (SV):

in February for 2017 - 500 rubles.

in April for 2019 - 2,000 rubles.

Trading fee (TS) paid:

in March for 2019 - 1,000 rubles.

in June - 1,000 rubles.

Advance amounts paid:

in April for 1 sq. 2019 = D x 6% - SV - TS = 50,000 x 6% - 500 - 1000 = 1,500 rubles.

in July for the first half of 2019 = D x 6% - SV - TS - payment for 1 sq. \u003d 230,000 x 6% - 2,500 - 2,000 - 1,500 \u003d 7,800 rubles.

For individual entrepreneurs on the simplified tax system "income" with employees, the single tax calculation scheme has the following differences:

1. All amounts are taken into the list of insurance premiums - both for employees and for the entrepreneur himself, including for SS and injuries.
2. You can only double the tax.

The staff of the IP includes employees for whom 2,000 rubles were paid in the 1st quarter. contributions.

Income for this period - 130,000 rubles.

Insurance payments "for yourself" - 5,000 rubles.

Tax \u003d 130,000 x 6% \u003d 7,800 rubles.

Total contributions that can be taken into account to reduce the obligation = 5,000 + 2,000 = 7,000 rubles.

It is allowed to reduce the fee by 50%, therefore payable = 7,800 / 2 = 3,900 rubles.

The advantage of a single entrepreneur over an individual entrepreneur is the ability to reduce the burden to zero if the amount of the NE turned out to be more than the tax.

Calculation and payment of insurance premiums

An individual entrepreneur on the simplified tax system "income" is obliged to transfer fixed fees for national pension and medical insurance.

Since 2019, the amount of contributions is not determined as a percentage of the minimum wage, but is established in the legislation for each period:

• for OPS - 26,545 rubles.
• for CHI - 5 840 rubles.

In total, the merchant in 2019 needs to transfer 32,385 rubles. "for myself".

In addition, if the annual income of an individual entrepreneur on the simplified tax system "income" exceeded 300,000 rubles, it is necessary to pay additional contributions to the OPS, defined as 1% of the excess amount.

For instance:

Revenue for 2019 = 500,000 rubles

Fixed CB = 32 385 rubles.

1% \u003d (500,000 - 300,000) x 1% \u003d 2,000 rubles.

Total contributions \u003d 32,385 + 2,000 \u003d 34,385 rubles.

If an individual entrepreneur on the simplified tax system "income" is active and during the year accrues advance contributions for a single tax, then it is recommended to transfer insurance fees in installments, because such a scheme allows you to reduce the burden.

The obligation to pay amounts for OPS and MHI does not depend on the availability of income. An entrepreneur who submits a zero declaration does not get rid of the transfer of contributions.

Deferral of payments is allowed in the following cases of inactivity:

1. If an individual entrepreneur on the simplified tax system "income" has a child under the age of 18 months.
2. The businessman was drafted into the ranks of the RF Armed Forces not under a contract.
3. The merchant is dependent on a disabled person or a person over 80 years of age.
4. The entrepreneur lives abroad with her husband/wife on a diplomatic, consular or representative mission.
5. An individual entrepreneur stays with a military spouse in a territory where business opportunities are limited (up to 5 years).

In order to be guaranteed the right not to pay contributions, documentary evidence must be obtained for each situation.

The legislation does not provide any other benefits.

If there are employees in the state, then the individual entrepreneur needs to know how to keep accounting on a simplified basis in 2019 in order to comply with all legislative norms and correctly transfer taxes.

The following information is required for calculations:

1. The minimum wage for the current period. The minimum wage affects various indicators during accruals, in 2019 it is 9,489 rubles. Regions can raise the minimum wage in accordance with local conditions. An entrepreneur does not have the right to pay income to employees below the established bar, with the exception of cases of part-time employment and part-time jobs.
2. Listing order. Employees should receive earnings 2 times a month - for the first half from the 16th to the 30th (31st) day and the second part - from 1 to 15.
3. Rules for accrual for exits during holidays and non-working hours.
4. Earning index. According to the results of the previous year, it is necessary to increase the salary by 2.5%.
5. Sick pay, maternity leave, vacation pay.
6. The amount of deductions and charges, as well as what income falls into the tax base.

There is a maximum payroll amount for the calculation of contributions.

The employer acts as a tax agent in relation to its employees.

The following are subject to payment to the budget:

• withheld personal income tax 13%;
• contributions to the salary for the OPS - 22%, for compulsory medical insurance - 5.1%, for the SS - 2.9%.

Income tax can be reduced by the amount of deductions (for children, for treatment, education, purchase of housing). You need to transfer personal income tax and fees by the 15th day of the next month. Information about earnings is entered into the payroll in the form of T-49, upon dismissal, a certificate of income for 2 years is drawn up.

An individual entrepreneur in the state has 1 hired employee with a salary of 18,000 rubles, who has 1 child of 5 years (tax deduction - 1,400 rubles), worked for a full month.

Personal income tax \u003d (18,000 - 1400) x 13% \u003d 2,158 rubles.

Amount to be issued \u003d 18,000 - 2,158 \u003d 15,842 rubles.

Contributions \u003d 18,000 x 22% + 18,000 x 5.1% + 18,000 x 2.9% \u003d 5,400 rubles.

You need to pay an advance of 7,000 rubles before the end of the current period. and salary until the 15th day of the next month - 8,842 rubles.

For violations in the field of accounting for wages and related taxes and fees, penalties are provided, up to criminal liability.

Upon receipt of income in cash, the individual entrepreneur is obliged to issue a confirming document to the buyer:

• cash receipt order (PKO);
• (BSO).

If an individual entrepreneur works without employees and personally controls financial flows, then it is not difficult for him to comply with the requirements of the law - for entrepreneurs, the obligation to fill out warrants has also been canceled.

How to maintain an individual entrepreneur with a simplified cash settlement is regulated by the Law "On cash registers" No. 54-FZ.

For most transactions on the simplified tax system "income" in 2019, it is necessary to apply CCP.

Exceptions are:

1. Acceptance of payments from customers to the current bank account.
2. Provision of services to the population in case of issuance of BSO.
3. Carrying out activities for the sale of tanks, bottling, markets, ice cream.
4. Sales of newspaper and magazine products; acceptance of glass containers and recyclables.
5. Doing business in remote areas according to the approved list.

All other categories of individual entrepreneurs on a simplified basis are required to use new-style devices to control income - online cash desks from 07/01/2017, and in the absence of personnel with settlements through vending machines - from 07/01/2018.

The procedure for issuing BSO plans to reform typographical forms into an analogue of CRE from July 1, 2019, when the creation of BSO will be carried out using an automated system that transmits information via the Internet to the Federal Tax Service.

This, in fact, will be cash receipts with details:

• place of the transaction;
• date and time;
• type of tax regime;
• VAT rate;
• number of the fiscal registrar.

It will be possible to issue updated BSOs to the buyer both in printed and electronic form.

Reporting

When leaving the final declaration, the question is removed whether it is necessary to keep accounting of individual entrepreneurs on the simplified tax system in 2019.

It is problematic to submit a report without a systematized primary documentation and a completed KUDiR.

Individual entrepreneurs on the simplified tax system "income" send a declaration to the Federal Tax Service Inspectorate for 12 months one-time in electronic or paper form until April 30. In 2019, the cut-off date falls on a holiday, so the 2017 submission deadline is extended to May 3rd.

For an entrepreneur on the simplified tax system "income" with employees, there are a number of mandatory reports to the Tax Service, the PFR and the FSS:

1. Annual information on the average number of employees - until January 20.
2. Form 2-NDFL on income and deductions for each individual employee - until April 1.
3. Quarterly consolidated 6-personal income tax until the end of next month.
4. Calculation of insurance premiums 4 times a year, which does not include injury fees - within 30 days after the end of the quarter.
5. SZV-STAGE form until March 1.
6. Monthly SZV-M report by the 15th day of the next month.
7. Information about injuries and occupational diseases in the form 4-FSS.

The Government of the Russian Federation introduced a draft law on the abolition of the annual declaration for those individual entrepreneurs on the USNO "income" from 01/01/2019, which use only online cash registers to account for revenue.

Rosstat issues forms for periodic surveys of various sectors of the economy.

If the sample concerns entrepreneurs, a notification is sent about this and in this case it is necessary to submit reports.

With the seeming simplicity of the simplified tax system “income”, there are many nuances, especially for individual entrepreneurs with employees. Therefore, in the absence of time and experience of independent document management, it is advisable to entrust accounting to a personal accountant or a specialized company.

Those of you who decide to keep records of your IP on your own 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 start-up entrepreneurs. There are many real options to save money and not get into a mess.

Why popular - the more popular the service, the more likely it is to have 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 a piece of paper. Otherwise, then at the 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, draw up and submit reports, ranges from 3600-10000 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 enjoyable for you.

Try not to overlay documents in a bunch in the hope that later you will sort it out neatly - you won’t. It is better to put it in the appropriate folder right away. If the documents are not required in the future, you will not waste time on parsing. Will be needed - sort it out if necessary or hire an accountant who will sort everything out.

Example folder names:

Procurement. Here you need to put documents from suppliers of goods, stationery, promotional materials and services. If you have a trade, it is better to separate "suppliers of goods" and "suppliers of services" separately. A set of documents: "act + invoice + invoice" store together, preferably in one file. Contracts for one-time deliveries can be stored together with a set of documents. For permanent ones (lease agreements, a telephone contract, the 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 issue, with the signature of the client; or invoices for the sale of goods. Do I need to write out acts at all if you are on the simplified tax system 6%? The act confirms that your client has accepted the service, without the act he may demand money back. You do not need to print and put invoices for payment in a folder, the invoice does not carry 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 by both parties and folded into this folder. The contract is needed to protect your rights in a dispute with a client and in court.

Government agencies. Even if you submit reports electronically, there may always be some kind of report in paper form. It is better to store it in a separate folder. It is also better to duplicate the submitted reports and store them separately from the online service. In such cases, we store the reports in a *.pdf format file, in which the report itself and receipts confirming the delivery are collected. We store such files on a separate server. If it is difficult for you to organize this, it is better to print a confirmation report and put it in a folder, it is more reliable.

What you do not need to print and store: invoices (they do not have accounting consequences), bank payments and statements (they are electronically in the bank and uploaded to your online service).

From practice: if it is difficult for you to keep so many folders, and there are not enough documents, then buy one large archive folder (it is also called the "crown") and put the documents there. You may not even sort. At a minimum, you will have all your bookkeeping in one place.

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

You can check in the following ways:

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

Request a reconciliation in the online service you use. If your online service doesn't allow it, buy another one. If you are just purchasing such a service for the first time, check immediately if it has such an option.

Don't be shy, don't be shy. Consult wherever there is an opportunity to 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 IP on the USN 6%.

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

Reporting deadlines are sometimes subject to change. It is most convenient to follow through the tax calendar, there are such on many sites. Choose popular and well-known sites - there are more chances that the calendar is correct. Ideally, look for the tax calendar on the website of the Federal Tax Service of Russia.

Taxes are like a rent: you pay at the wrong time, and then penny penalties, arrears, and offsets will constantly come out. If you are a fan of closed gestalts, then do not violate the terms of payment.

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

So, for example, the declaration on the simplified tax system for 2016 must be submitted before May 2, 2017 (), and the tax must be paid before 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 keep track of all changes and learn the rules, and you can get fined.