How to organize accounting for an individual entrepreneur. Accounting for individual entrepreneurs - rules and features of independent reporting under different taxation regimes

Should an individual entrepreneur keep accounting records in 2018?

Accounting helps you see and control expenses and income, issue salaries to employees, pay taxes and send transfers to funds. Let's figure out whether an individual entrepreneur should keep accounting records and what kind of reporting needs to be submitted on different forms of taxation.

Can an individual entrepreneur not keep accounting records?

According to Federal Law 402, individual entrepreneurs are not required to keep accounting records. But in order to report to tax authorities and funds, issue salaries to employees and issue invoices, accounting is needed.

Individual entrepreneurs do not prepare transactions and balance sheets, do not report for each purchase from the account and do not enter into transactions worth millions, so they use a simplified version of accounting.

The simplified version includes filling out a ledger for accounting income and expenses - KUDiR, paying taxes and submitting reports. The book is needed to control how much the company earns and spends. The owner records from whom, when and how much money he received and what he spent on. The exception is companies that have chosen the form of taxation in the form of UTII; they do not maintain KUDIR.

There is no need to submit the book to the tax office. The inspectors themselves will ask the entrepreneur to provide it for inspection. If the individual entrepreneur has not brought the book within 10 days, or has brought it, but it is filled out with errors, then you will have to pay a fine.

Individuals are required to maintain accounting records

How to maintain accounting records for individual entrepreneurs depends on the company’s taxation system.

IP on simplified and patent

Owners using the simplified system or the simplified tax system must pay advance payments and insurance premiums once a quarter. They do not pay personal income tax, VAT and property tax for individuals. Therefore, individual entrepreneurs using the simplified tax system report to the tax office and fill out a book.

Business owners with a patent maintain KUDiR and transfer payment for the patent to the Federal Tax Service. You can find out how much to pay on the tax website.

Individual entrepreneur on the main taxation system

Owners in the main mode or OSNO pay personal income tax, VAT and property tax. IP accounting on OSNO consists of:

• KUDiR;
• reports to tax authorities in form 3-NDFL, 4-NDFL, VAT and property declarations.

IPna UTII

UTII is a form of taxation in which the tax depends on the physical indicators of the business. For example, one entrepreneur has a sales area of ​​one hundred square meters, and another has twenty, so the amount transferred to the Federal Tax Service is different.

Is it possible for an entrepreneur not to keep accounting records?

The state takes into account the indicators and assigns imputed or potential income and calculates the amount of tax from it.

Individual entrepreneurs record physical indicators on UTII and submit a declaration to the Federal Tax Service once a quarter. Imputation companies can refuse financial statements and not fill out KUDiR.

Do individual entrepreneurs need to keep accounting records in 2018?

Individual entrepreneurs are not required to do accounting, but there are times when it is necessary:

• Individual entrepreneurs report to the Federal Tax Service and funds. Therefore, they use a lighter version of accounting compared to LLC;
• accounting for individual entrepreneurs consists of a declaration to the Federal Tax Service and filling out a book of income and expenses;
• companies that have chosen UTII keep records of the physical indicators of their business.

Article 6. Obligation to maintain accounting records

1. An economic entity is obliged to keep accounting records in accordance with this Federal Law, unless otherwise established by this Federal Law.

2. Accounting in accordance with this Federal Law may not be maintained by:

1) an individual entrepreneur, a person engaged in private practice - if, in accordance with the Russian Federation on taxes and fees, they keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity;

(clause 1 as amended by Federal Law dated November 2, 2013 N 292-FZ)

(see text in previous)

2) a branch, representative office or other structural unit of an organization established in accordance with the legislation of a foreign state located on the territory of the Russian Federation - if, in accordance with the legislation of the Russian Federation on taxes and fees, they keep records of income and expenses and (or) other objects of taxation in the manner established by the specified legislation.

3. Accounting is maintained continuously from the date of state registration until the date of termination of activities as a result of reorganization or liquidation.

4. maintaining accounting records, including simplified accounting (financial), the following economic entities have the right to apply, unless otherwise established by this article:

(as amended by Federal Law dated November 4, 2014 N 344-FZ)

(see text in previous)

1) small businesses;

2) non-profit organizations;

(clause 2 as amended by Federal Law dated November 4, 2014 N 344-FZ)

The procedure for maintaining accounting records for individual entrepreneurs (nuances)

text in previous)

3) organizations that have received the status of participants in a project to carry out research, development and commercialization of their results in accordance with Federal Law of September 28, 2010 N 244-FZ “On the Skolkovo Innovation Center”.

(Part 4 as amended by Federal Law dated November 2, 2013 N 292-FZ)

(see text in previous)

5. Simplified methods of accounting, including simplified accounting (financial) reporting, are not used by the following economic entities:

1) organizations whose accounting (financial) statements are subject to mandatory audit in accordance with the legislation of the Russian Federation;

2) housing and housing-construction cooperatives;

3) credit consumer cooperatives (including agricultural credit consumer cooperatives);

4) microfinance organizations;

5) public sector organizations;

6) political parties, their regional branches or other structural units;

7) bar associations;

8) law offices;

9) legal advice;

10) bar associations;

11) notary chambers;

12) non-profit organizations included in the register of non-profit organizations performing the functions of a foreign agent as provided for in paragraph 10 of Article 13.1 of the Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”.

How to run an IP? For aspiring entrepreneurs, it is extremely important to understand this pressing issue. After all, everything that concerns him is related to finances, payment of fees and reporting. And every aspect of individual entrepreneur activity is connected with the tax office, whose representatives may have many questions for the entrepreneur if he does not fulfill the responsibilities associated with his status as a businessman. Therefore, it is worth talking about in detail how to properly conduct an individual entrepreneur.

Start

The first step is to register the individual entrepreneur itself. It is very simple, despite the fact that it often seems the other way around. Minimum package of documents required:

• Copy of Russian passport.
• Application for state registration in form No. P21001.
• Receipt for payment of state duty (800 rubles).
• Application for transition to the selected taxation system (for beginners and small enterprises, the simplified tax system is recommended).

The most important thing at this stage is to accurately determine the OKVED codes and fill out the questionnaires. There are publicly available samples for this. By focusing on them, you can definitely avoid mistakes.

When the documents are collected and the applications are drawn up, you can go to the tax office and submit them. Within three days, the USRIP entry sheet and the registration notice will be ready. And after this, you can delve into the topic of how to run an individual entrepreneur from scratch, for beginners.

simplified tax system

All inexperienced entrepreneurs are recommended to immediately switch to a simplified taxation system. This is the first thing everyone who wants to know about how to run an individual enterprise must learn. For beginners, it will not be easy to understand the OSNO (general system), UTII and Unified Agricultural Tax. They are complex in terms of accounting and reporting. And the simplified tax system is good for the following:

• Increased limits. The simplified tax system is available to every entrepreneur whose annual income does not exceed 150,000,000 rubles.
• No penalties up to the maximum payment as a penalty for late reporting.
• Can be used online services instead of regular cash registers. Through them, all sales data goes directly to the tax office, and this makes accounting easier.
• Both the founder and other representatives of the company can pay contributions.

But the most important advantage is that the tax return must be submitted not quarterly, but only once a year (but before April 30).

Fixed contributions

It is also necessary to talk about how to keep accounting for a start-up individual entrepreneur who has no employees. So, the first thing you need to remember is that every entrepreneur is required to pay fixed fees, even those who opened an individual entrepreneur for show and do not conduct business. These contributions go towards pension, health and social insurance. Since 2017, you need to pay them not to each fund separately, but to your tax office - according to the amended BCC.

To find out the budget qualification codes, you need to take your personal state registration number and go to the inspectorate.

What about the amount? Fixed contributions in 2017 are 27,990 rubles. Of this amount, 4,590 rubles go to compulsory medical insurance. And to the pension fund - 23,400 rubles.

If his income for the year exceeds the mark of 300,000 rubles, he will need to pay an additional 1% of the amount exceeding this limit.

Filling out the declaration

This is perhaps the most crucial moment. Every person who wants to understand how to start doing individual accounting needs to understand it. And here are the nuances you need to learn:

• Cost indicators are indicated in rubles, and kopecks are rounded. If there are more than 50 of them, then up to 1 rub. Less? Then the pennies are completely discarded.
• There is only one number, letter or sign per cell.
• The cells that are considered empty for the entrepreneur are filled with dashes. There shouldn't be any voids.

You need to treat filling out the declaration with the same responsibility as writing an application for registration of an individual entrepreneur. In this case, too, everything is simple, if you are careful.

The first half of the title page contains information about the company. Some nuances that seem incomprehensible to beginners can be discussed in more detail.

There is an item called “Adjustment Number”. A person submitting a declaration for the year must put a zero there. In this case, the number “34” is entered in the “tax period” field. If the year is unfinished (during the liquidation of an individual entrepreneur or when changing a special regime), “50” is indicated. And in the paragraph “at the location of registration”, an individual entrepreneur must put the number “120”. That's all you need to remember.

How to calculate taxes?

The second section of the declaration is devoted to income. Information on revenue must be filled out on an accrual basis. The corresponding fields are intended for this - first quarter, half year, 9 months and year (otherwise known as the tax period).

In simple terms, a person must enter numbers in these cells that reflect the amount of his income. Let's say 240,000, 480,000, 720,000 and 960,000 rubles, respectively. In the “rate” paragraph, the percentage designation is indicated (in this case, since we are talking about the simplified tax system, it is equal to six).

On the same page, only below all the listed items, you will notice a small table of contents labeled “Amount of calculated tax.” The person calculates it himself and writes it into similar cells. The formula is simple: the amount of income is multiplied by 6% (this will be 0.06 in mathematical value). Referring to the previous example, it would look like this: 240,000 x 0.06 = 14,400 rubles. This result is recorded in the appropriate cell. 14,400 rubles is the amount that a person will need to pay as tax for the first quarter. For a year with a profit of 960,000 rubles, it will be equal to 57,600 rubles.

In general, it is not difficult to calculate. You just need to remember the formula - this is the main thing for beginners who do not know how to start doing individual accounting and preparing reports.

What to do if there is no profit?

For some beginners this is a fear, but for others it is a pressing issue. In any case, every person interested in how to run an individual entrepreneur needs to know the answer. For beginners, the instructions may seem complicated, but in reality everything is extremely simple.

You need to understand: even if there were no financial activities, you will have to report to the tax office. Conventionally, this is called submitting a zero declaration.

It is most convenient for those entrepreneurs who do not have staff. They simply hand over a “zero” tax, according to which their calculated tax is zero. It turns out that for the year, except for fixed contributions, they pay nothing. But those businessmen who have registered workers will have it worse. They can only reduce the tax base by 50% of the amount of contributions.

How to fill out the “zero” blank? The first sheet is as stated earlier. But all the cells of the second section (dedicated to taxes and profits) are filled with dashes.

What do you need to submit besides the declaration?

This is also necessary for every person who wants to understand how to run an individual entrepreneur to know. Step-by-step instructions for beginners can help you figure it out quickly. And here is a brief summary of what, in addition to the declaration, entrepreneurs with employees will need to provide:

• Personal income tax reporting (employee income is reflected).
• Data on the average number of employees (the number of employees on average for a certain period).
• Reporting on insurance contributions to extra-budgetary funds.

The most important thing in this case is to submit all documents within the specified deadlines. 6-NDFL are provided quarterly, SZV-M every month, 2-NDFL once a year (no later than April 1), 4-FSS and data on the average headcount until January 20 of the year following the reporting year.

Procedure

So, above we briefly talked about how to run an individual entrepreneur. For beginners, the methods may seem complicated, but in reality, dealing with all the “paper” matters is easy if you show responsibility and care.

What about payment? There is such a thing as paying tax in advance. This can be done before 25 days have passed from the end of the reporting period. In this case, all advance payments made by the entrepreneur will be offset against the tax.

But you can do it differently. That is, pay tax at the end of the year. This must be done before April 30 of the year following the expired reporting period.

Speaking about how to run an individual entrepreneur for beginners, it is important to note that there are three ways to pay taxes. You can deposit funds through the client bank, by generating a payment order or by issuing a receipt for non-cash payments.

Responsibility for violations

Why is it so important to figure out how to do accounting for a beginning individual entrepreneur? Because there are serious fines for an irresponsible attitude towards your new activity and status as an entrepreneur. For example, if a person is late filing a return by 10 days or more, transactions on his account may be frozen. This is stated in Article No. 76 of the Tax Code of the Russian Federation.

Plus, late delivery entails a fine, which varies from 5% to 30% of the amount of unpaid tax. This is stated in Article No. 119 of the Tax Code of the Russian Federation.

If a person decides not to pay tax at all, he will be subject to a fine of 20-40%. You can verify this if you pay attention to Article No. 122 of the Tax Code of the Russian Federation.

It is also important to remember that the use of the simplified tax system is not a reason why you can forget about calculating, withholding and transferring personal income tax from employees’ salaries.

Documentation

There is one more nuance that cannot be ignored when talking about how to run an individual entrepreneur for beginners (a sample declaration, by the way, is provided above). As practice shows, representatives of the tax inspectorate like to visit enterprises for inspections. Therefore, it is very important to treat all documents with care. For example, if an entrepreneur owns a store, then he needs to store:

• Cash papers.
• Agreements with suppliers of services and goods, lessors, wholesale buyers.
• Personnel documents (if there are employees).
• Primary papers.
• Agreement with the bank and account statements.

All documents need to be systematized by categories and periods. If you urgently need to find the right paper, then such foresight will play into your hands. You also need to learn how to use the notorious online services. They are more reliable than notes on paper and allow you to save on an accountant.

BASIC

When talking about how to run an individual entrepreneur for beginners, it is worth finally paying a little attention to the nuances associated with the notorious general taxation system. It is useful for newcomers to the field of entrepreneurship to find out what pitfalls it is fraught with, and why it is worth choosing the simplified tax system.

Firstly, with OSNO you need to keep a ledger of expenses and income. And this is a whole bag of unnecessary troubles. This Book must contain detailed information about all transactions related to finance. Why? Because it is on the basis of the Book that a declaration is subsequently drawn up and sent to the inspectorate at the end of the reporting period.

Secondly, the state will have to give not 6%, but 13%. And every three months you will need to pay 18 percent VAT. Making payments to the state treasury cannot be avoided if a person’s enterprise has a plot of land or a vehicle.

Thirdly, every three months you will have to send a statement to the social and pension funds.

Even this small list of OSNO specific features is enough to understand why the vast majority of individual entrepreneurs are on the simplified tax system. Even LLCs are trying to switch to “simplified”. Indeed, if you can legitimately simplify your life if you have such an opportunity, why not take advantage of it?

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

In 2013, Federal Law No. 402-FZ of December 6, 2011 came into force, which obligated all economic entities to carry out accounting of business transactions. In Art. 2 stipulates the obligation of individual entrepreneurs to keep records. But Art. 6 states that if a businessman fills out KUDiR in accordance with the norms of the Tax Code of the Russian Federation, then he has the right not to conduct accounting. This exception directly applies to those who operate under the simplified taxation system (simplified taxation system). Entrepreneurs on the OSN (general system) also may not keep accounts, since for them the tax base is all profit received.

The situation regarding entities subject to UTII (single tax on imputed income) remains controversial, since in fact they do not keep any records at all. Therefore, the Ministry of Finance of the Russian Federation gave an explanation in letter No. 03-11-11/239 dated August 13, 2012: for entrepreneurs working on UTII, accounting is not necessary, since they themselves take into account physical indicators - retail locations, number of employees, area of ​​retail premises.

Accounting for individual entrepreneurs

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

• obtain a clear picture of the movement of funds and materials, as well as reflect the results of financial and economic activities;
• identify excessive costs and avoid losses;
• plan work effectively;
• disclose information about obligations to suppliers, partners, the state and other counterparties;
• exercise control over materials, labor and funds;
• prepare reports to the Federal Tax Service on time and correctly calculate tax amounts.

Competent accounting for a businessman becomes a tool for carrying out successful activities.

How to do your own bookkeeping

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

• Make a preliminary plan of expenses and expected income from your activities - this information will be needed to calculate the tax burden.
• Determine the regime: either simplified tax system, UTII, unified agricultural tax (unified agricultural tax), PNS (patent taxation system). The size of the amounts subject to deduction to the budget depends on this.
• Study the reporting forms, how to fill them out and the information they disclose. The necessary data can be found on the Federal Tax Service website.
• If your activity involves hiring employees, please note that personnel reporting does not depend on the tax regime and the number of employees. Employers submit 7 reports to the Pension Fund, Social Insurance Fund and the Federal Tax Service. In addition, the individual entrepreneur is obliged to correctly maintain and store personnel documentation.
• Pay special attention to studying the tax calendar to avoid late submission of reports and failure to meet budget payment deadlines. Since this will lead to the imposition of fines, penalties and even an on-site inspection.
• Keep records of all documents and save them for the time required by law: contracts, bank statements, documents disclosing information about expenses, personnel, primary, financial statements and cash reporting.

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

Maintaining accounting for individual entrepreneurs on OSNO

Accounting using a conventional system is the most labor-intensive. Carrying out economic activities within an industry in which supply far exceeds demand, consumers give preference to counterparties who pay VAT. So, what must the subject take into account, and what logs should be kept on OSNO:

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

The normal tax regime provides for the payment of the following fees:

• Personal income tax (personal income tax) - 13% of profits, which can be reduced by the amount of expenses if they are documented. Without official justification for expenses, income can be reduced by no more than 20%. Do not forget that the tax base for personal income tax is taken into account after deducting contributions to the Pension Fund of the Russian Federation and paying state duties related to business activities.
• VAT at 20%.
• Contribution to the Pension Fund for yourself.
• Personal income tax and insurance premiums withheld from wages of hired workers.
• If the region at the place of registration provides for local mandatory fees, they should also not be forgotten to be included in the local budget.

This taxation system requires the provision of the following reports:

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

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

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

How accounting is carried out in individual entrepreneurs using the simplified tax system and PSN

This is the simplest taxation regime, so the number of required documents is minimal. Regardless of which option the entrepreneur chooses: all accounting comes down to maintaining KUDiR. The report to the Federal Tax Service Inspectorate (Inspectorate of the Federal Tax Service) is submitted once a year until March 31. But do not forget about paying advance contributions to the budget (quarterly until the 25th).

When working according to the “Income minus expenses” scheme, expenses must be documented. The reduction in the amount of revenue must be economically justified and correspond to the list fixed in Art. 346.16 Tax Code of the Russian Federation.

Accounting is one of the most important aspects of your own business, which many underestimate.

Due to an irresponsible approach to accounting, people are divided into several types:

• some believe that the issue does not require an immediate solution and can be forgotten about until a certain period;
• others do not find anything difficult in accounting, so they take it on their own;
• Still others have heard that individual entrepreneurs are completely exempt from maintaining accounting records.

In fact, accounting is something that needs to be thought about during the planning phase of activities. There are a number of reasons why accounting is so important to any self-employed business. Reducing the burden on tax-related issues, correct reporting, full compliance with all deadlines, it is best for individual entrepreneurs to switch to a simplified form of taxes.

In connection with all this, many questions arise about the need for an accountant in an individual entrepreneur under a simplified scheme, who should carry out this activity, is it possible to carry out this activity to third parties, or to the entrepreneur himself.

Standard parameters

General information

The legislation of the Russian Federation makes it clear that all entities associated with economic activities are required to keep records. But there are individual entrepreneurs and individuals engaged in private practice, for whom the state imposes special conditions.

There are two conditions under which you can relieve yourself of the obligation to maintain accounting records:

• An entrepreneur must work according to the simplified tax system, which allows simplifying all forms of income and expenses;
• “” becomes the general ledger of the entire enterprise. It is necessary to include any information related to the movement of funds between persons or organizations.

The best tax management and accounting regime is the simplified taxation system, which is chosen by the majority of entrepreneurs.

The biggest advantages:

• Tax and accounting records can be maintained according to a simplified scheme.
• Reporting is not submitted to the Federal Tax Service.
• An entrepreneur can choose the object of taxation:
  • 6% of income;
  • profit – costs, the difference of which is taken at 5%.
• The tax, which is taken from the general results, is replaced by personal income tax, VAT,.
• The declaration is submitted only once a year.
• Under certain circumstances, the tax base may be reduced by the amount of intangible assets and funds.

All of the above conditions make it possible to reduce payments to the state for running a business, as well as seriously simplify it, which is especially pleasant for small-sized enterprises.

What is stated in the law

The Tax Code of the Russian Federation contains several articles that form a complete picture of how to determine the object of taxation. According to the law, income is generally considered to be money received from the sale of goods, property rights, as well as income that was not received through sales. In addition, income received as a percentage from various sources, for example, a bank deposit or a loan agreement, is also subject to accounting. They are considered non-operating income.

If an individual entrepreneur has switched to a simplified taxation system, then he is exempt from the need to pay personal income tax if we are talking about income that was received as a result of business activities, from which taxes required for payment are deducted at general rates.

At the same time, all interest received from bank deposits must be taken into account even if the amount is registered to an individual who is not indicated as an individual entrepreneur. The clause is stated in the agreement attached to the opening of a bank deposit.

Objects, terms and documents

In 2019, accounting for individual entrepreneurs occurs according to two principles:

• income;
• income minus expenses.

The legislation itself does not imply any obligations regarding accounting. Moreover, if an organization is engaged in any activity, then it is obliged to provide documentation that goes through accounting.

To properly maintain accounting records, an organization must maintain the following types of documents:

The deadlines for submitting the declaration to the tax office have not been changed in the legislation under the simplified tax system and when submitting documentation in a simplified form, the main thing is the submission of the package itself before April 30. If the state operates with hired workers, then the timing begins to change.

If a violation of the tax regime is detected, then liability will include the payment of fines in the following amounts:

If the following documents have not been submitted to the Pension Fund, the enterprise will also be held liable:

There are also requirements of Rosstat, which must also be taken into account and taken into account. Otherwise, a fine of 10 to 20 thousand rubles will be imposed. The main thing in matters of accounting is to have a trusted person who will be competent enough for this matter.

Difficulties of organizing a business

The form of accounting can vary greatly, so the function can be carried out by different persons:

The main determining factor in this is the volume of business. If the business is very small, then it is much easier to handle the business yourself, as this will reduce costs. If a company is medium or large in size, hiring an accountant is the right choice. And consulting services should be used when urgently needed during difficult stages in the life of an organization.

Other nuances

Accounting Features

Features of accounting begin with the question of whether it is worth keeping documentation at all, because the law stipulates that individual entrepreneurs may not keep accounting records. But there is another side - the individual entrepreneur’s obligation to the state, the enterprise is obliged to submit tax records, so accounting is necessary.

A number of documents necessary for accounting are added to the accounting report:

• forms for various purposes;
• source documents;
• by cash registers.

Lack of awareness of the topic often leads to the fact that entrepreneurs who conduct business entirely independently call all documents “accounting,” which is fundamentally incorrect. The main condition under which an individual entrepreneur is recommended to conduct the affairs of the organization personally is professionalism, which is achieved through special training in universities, colleges, courses, or after receiving information through independent study of laws and regulations.

Automation and online scheme

Those who do accounting always have two options: make records on paper themselves or use automated systems. The second option turns out to be much simpler and requires less time to implement.

Services designed for accounting can perform the following actions:

1. Calculate tax amounts, while referring to the necessary tax regimes.
2. Work with tax returns.
3. Design.
4. Prepare bank documents.
5. Control payments to employees and transfer of funds.
6. Analyze profit or sales indicators.

Technologies make it possible to do this both through programs and using Internet services available around the clock. The first option is more expensive, but it allows you to work even without an Internet connection; all other indicators depend on the selected program or service.

As practice shows, online services are a better solution for individual entrepreneurs than any program.

Advantages of online services over programs:

• full-fledged accounting of individual entrepreneurs on the simplified tax system and documents on other types of taxes;
• data can be obtained from any computer online;
• if the deadline is approaching, the service will remind you of this;
• declarations can be completed remotely;
• there are online consultants who are ready to provide their assistance;
• there is a database that will provide correction services directly while filling out documents;
• You can submit reports online;
• submission of documents for registration of individual entrepreneurs.

You just need to choose a service that suits the individual entrepreneur’s requirements and is convenient for those who do accounting.

Enterprise reporting

The payer can choose the method of deductions to the state that interests him, otherwise the taxation system will be chosen, and therefore the cost of all costs. In cases where the owner independently decided to manage all the affairs of the enterprise, he must familiarize himself with step-by-step instructions that will help him understand all the nuances and subtleties of the upcoming work.

The first thing an individual entrepreneur must learn when building an organization from scratch is that he must keep a ledger of income and expenses. It contains records of all financial transactions. The book is the basis for maintaining a declaration, which is necessary for the tax office.

The standard for deductions is 13%, and the standard for VAT is 18%.

If there are vehicles or land plots, royalties must also be paid from these properties. If an enterprise uses cash registers to issue payment reports, then it is necessary to keep a journal in which primary receipt and cash documents will be recorded.

If the enterprise has hired workers at its disposal, then for each of them it is necessary to prepare a type of accounting, which will contain information about the transferred salary, as well as tax write-offs from these amounts.

A general list of documents that must be provided if there are hired workers to the following authorities:

• tax service;
• Pension Fund
• social insurance fund.

The amount of deductions is constantly changing, so it is necessary to monitor them.

Income and expenses when maintaining accounting records for individual entrepreneurs using the simplified tax system

Income must be documented, otherwise the tax office will consider it completely illegal. Therefore, it is necessary to clearly state in reports, accounting books and other documents. If an individual entrepreneur uses the “Income” taxation system, then 6% taxes are charged on the entire amount earned.

If the individual entrepreneur uses the “Income minus expenses” system, the tax rate is 15%. In this case, all income should also be listed, but expenses should also be added to them. Any actions with finances are considered invalid if they are not confirmed in other documents.

Step-by-step instruction

An example of conducting and its order includes the following steps:

1. Calculating the potential amounts of expenses and income.
2. Choice of tax regime.
3. Tax scholarship must be closely monitored.
4. If the company will use the services of hired workers, then this must be taken into account.
5. Determine a clear tax regime calendar.
6. Determination of the form of cooperation, with the person who will manage and maintain accounting.
7. Preservation and maintenance of accounting records for individual entrepreneurs using the simplified tax system for all documents throughout the existence of the business.