Accounting maintenance Accounting for individual entrepreneurs: features of accounting in individual entrepreneurs? Video - “Calculation of taxes under different taxation systems”

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 the subject must take into account, and what logs to keep 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.

What are the features of accounting for individual entrepreneurs using the simplified tax system? What determines the cost of accounting services for individual entrepreneurs? Where can I order accounting for an individual entrepreneur?

Dear friends, I, Alla Prosyukova, a professional financier, accountant and author of articles, welcome you to the pages of the HeatherBober online magazine!

How to make sure that accounting for an individual entrepreneur does not cause unnecessary trouble for the entrepreneur and does not distract him from really important matters dedicated to business development?

All useful information is in my article, at the end of which I will also share professional secrets of choosing a good accountant.

1. What are the features of accounting for individual entrepreneurs?

Persons creating their own business in the form of individual entrepreneurs should know some of the features of organizing accounting in such companies.

I would like to note right away that individual entrepreneurs under special regimes are allowed not to keep accounting records. Instead, such companies must prepare a book of income and expenses (KUDIR), and imputed companies are also exempt from KUDIR. They only take into account the physical indicators from which the imputed tax is calculated.

For such individual entrepreneurs, the list of accounting methods has also been expanded. Accounting can be maintained not only by a full-time accountant, but also by the entrepreneur himself, as well as by a visiting (or remote) accountant and an outsourcing company.

To reflect income and expenses in accounting, individual entrepreneurs can use only the cash method, that is, reflection in accounting occurs after the actual receipt of income or the actual commission of an expense. It is prohibited to use the accrual method for this category of taxpayers.

Try to organize the accounting of individual entrepreneurs as accurately and correctly as possible, since in the event of fines and penalties being assessed and there is no financial opportunity to pay them from the company’s funds, all debt will be repaid from the personal funds and property of the entrepreneur.

Even the closure of an individual entrepreneur with the tax office does not terminate such obligations until they are fully repaid.

Remember! An individual entrepreneur, unlike legal entities, is liable for its obligations with all the property owned by it.

2. What are the methods of accounting for individual entrepreneurs - 3 proven methods

We already know that accounting for individual entrepreneurs can be done in various ways.

I suggest you familiarize yourself with the three most common ones.

Method 1. Independent accounting

There is an opinion that almost any entrepreneur can conduct accounting for an individual entrepreneur independently. I agree with this only partly.

Independent accounting is justified only in some cases, namely:

• an individual entrepreneur has an accounting education;
• The activities of individual entrepreneurs are carried out using the simplified “Revenue” system.

In all other cases, independent accounting of individual entrepreneurs has many pitfalls, ignorance of which may ultimately require.

To be fair, I note that independent accounting for individual entrepreneurs has a number of positive aspects.

Independent accounting allows the owner:

• control the business, monitor emerging problems and, if necessary, make the necessary adjustments in a timely manner;
• increase business confidentiality:
• save on accounting fees;
• see the true picture of the state of affairs in the company.

Method 2. Outsourcing accounting

As a practicing accountant with many years of experience, I believe that any accounting should be left in the hands of professionals. This will save not only money, but also nerves.

By ordering the services of an accountant for an individual entrepreneur from an outsourcing company, you will receive a number of undeniable advantages:

• responsibility of the outsourcing company for the quality of accounting;
• the owner of an individual entrepreneur can focus on business;
• there is no need to spend money on equipping an accountant’s workplace, purchasing a special program or paying for a service.

Method 3: Hiring a freelance accountant

Very often, entrepreneurs, trying to save on accounting services, hire a freelance accountant. In this case, it is important to find a professional specialist, otherwise problems cannot be avoided.

Once you hire such an accountant, you should not leave your business. Develop a control system that will allow you to be aware of everything that happens in the company.

Be sure to enter into an agreement for the services of a freelance accountant. In the contract, state the condition for the contractor to maintain confidentiality, determine the scope of professional responsibility of your freelancer.

Keep the original documents with you, set a schedule for copying the electronic database on which the freelancer works for you. These activities will allow you to reduce possible risks in the event that you are outsourced to a freelance accountant.

3. How to independently organize accounting for an individual entrepreneur - step-by-step instructions for beginners

In order for the business to succeed from the very moment of formation of the individual entrepreneur, I recommend starting with the organization of accounting.

My step-by-step instructions will tell you how to do this correctly.

Step 1. We make a preliminary calculation of the estimated income and expenses of the business

First, you need to make a list of all the expected income and expenses of your company. This is necessary to calculate how expensive your business is, what share of expenses in the income of your individual entrepreneur.

The amount of expenses, as well as income, will play an important role when choosing a taxation system.

Example

My friend Larisa from Kazan decided to open her own business - a taxi service. To choose the right tax system, she made a preliminary calculation (I heard from friends that this helps a lot) of her future income and expenses.

That's what came out of it:

• estimated income for the year will be 12 million rubles;
• total expenses - 4140.6 thousand rubles, including: annual expenses for labor costs 2.28 million rubles. (6 employees), deductions from the wage fund 20.2% 460.6 thousand rubles, other expenses 1.4 million rubles. (car rental, office rental, communication services, etc.).

Having made the calculation, Larisa began choosing the most suitable taxation system.

Advice! Try to plan all your income and expenses as completely as possible. When calculating expenses, think about whether all of them can be confirmed by a correct primary document. This is important because tax authorities pay special attention to the expenses of organizations.

Step 2. Choose a tax system

An individual entrepreneur can choose almost any of the taxation systems adopted in the Russian Federation.

However, the most popular are general (OSNO), simplified (USN), imputation (UTII) and patent.

It is from these five types that we will choose. Ask why out of five, when four are written in black and white? Yes, because there are 2 types of simplification: “Income” and “Income - expenses”.

Having analyzed all the systems, I have collected their main pros and cons in a document, after familiarizing yourself with which, you can begin to choose the tax system that is suitable for your company.

Example

So, as we remember, Larisa calculated the expected income and expenses of her future company.

They made up:

• Revenues 12 million rubles;
• Expenses 4140.6 thousand rubles.

In the Republic of Tatarstan, taxi services can be provided on all systems, including imputation and patent, and, therefore, Larisa will also select a system for all types.

Larisa calculated all the main taxes that she would have to pay on different systems and, for greater clarity, collected them in this table.

Data for choosing a tax system:

Calculations have shown that for Larisa’s taxi service it is more profitable to choose a patent system, which is much cheaper, and in addition, this system does not require tax reporting.

In this example, I gave you an algorithm for choosing a tax system. Of course, the result of your calculations will be different and the system that suits your business may also be different.

When choosing a tax system, I advise you to pay attention to my general recommendations:

• if your individual entrepreneur’s expenses in relation to income are less than 60%, i.e. low-cost business, for example, provision of services, then the simplified tax system of 6% is suitable for you;
• if the expenses of your business in the structure of income occupy 60% or more (remember how my friend Larisa planned her income and expenses) and all of them can be confirmed by correct primary documents, then the simplified tax system of 15% is what you need;
• if even the thought of tax reporting and accounting is a burden to you, and your type of activity is eligible for a patent, then don’t hesitate to choose this system;
• if your business is in the retail sector, then imputation is your everything:
• The general system is appropriate for large enterprises, for example, those involved in manufacturing.

Step 3. We understand the tax reporting of the selected system

Having decided on the system, you should understand tax reporting. The largest number of taxes, and therefore tax reporting, is on the general system.

Here the following are paid: property and profit tax, VAT, personal income tax, land and transport taxes. And these are just the main types. Add here your calculations as an employer with the Funds, it turns out quite a lot. Each tax and contribution has its own requirements, its own list of reports and deadlines for its submission.

With simplified tax reporting, everything is simple: the declaration is submitted once after the end of the tax period. In addition to the declaration, simplifiers submit reports on transport and land taxes, of course, if there are objects of taxation.

If the individual entrepreneur is an employer, then the following is additionally drawn up:

• personal income tax reporting;
• reports to the Pension Fund and the Social Insurance Fund;
• information on the average number of employees.

Impostors submit a UTII declaration quarterly. If there are employees, land or transport, then it is also necessary to submit reports on these grounds, similar to the simplified ones.

An individual entrepreneur who has acquired a patent does not submit a declaration.

Step 4. Determine the need to attract employees

At the initial stage, you should decide whether your individual entrepreneur needs to attract hired employees.

This is necessary in order to:

• calculate estimated personnel costs;
• decide whether you can independently carry out payroll calculations and do the necessary reporting on this section of accounting;
• organize workplaces for employees.

Step 5. Study the tax calendar of the selected system

In order not to get confused in numerous reports on taxes and contributions, you need to create a tax calendar.

This is not difficult to do because:

• firstly, the tax calendar can be downloaded from specialized accounting websites;
• secondly, the calendar can be found on the tax service website;
• thirdly, it will not be difficult to do it yourself, having first thoroughly understood this issue.

I offer an example for your reference.

After you have selected or created your tax calendar, carefully study the dates, reports and information you will need to submit. Keep it at hand at all times, this will help you avoid missing important dates.

If you plan to organize accounting for individual entrepreneurs in a special online service, then there is no need for a calendar, since you will receive automatic reminders from the service about reporting deadlines.

Step 6. Organize a system for preparing documents for reporting

Before reporting, a number of activities must be carried out.

Preparatory activities:

• reconciliation of primary documents with accounting data - reconciliation can be continuous or selective, it reveals possible inconsistencies and errors;
• correction of all identified errors.

After the control measures have been completed, we begin filling out the reporting forms.

The completed reporting must be forwarded to the tax office. For individual entrepreneurs, reporting can still be submitted in 2 ways: on paper and electronically.

If everything is clear with the submission of paper reports, then with the submission of electronic reports there are nuances.

Tax reports can be sent via electronic communication channels in 2 ways:

1. On one's own, through specialized online services. To do this, you need to pay and obtain an electronic digital signature. How to get it is described in great detail in the service instructions.
2. With the help of accounting firms offering such a service. Of course, the service is paid. With this method, the individual entrepreneur provides the company with all the necessary information for drawing up reports and their subsequent sending.

Step 7. Save all documents related to the business

The activities of even the smallest individual entrepreneur involve the creation and processing of various documentation, including accounting and tax documentation. All documents have certain storage periods.

There are several regulatory documents regulating this issue. For example, Federal Law No. 402 “On Accounting” states that accounting records and primary records must be stored for at least 5 years.

Tax registers and reports in accordance with the Tax Code of the Russian Federation are stored for at least 4 years. Information on settlements with the Pension Fund of Russia and the Social Insurance Fund must be stored for 6 years. Documents on settlements with personnel and personnel documentation for employees are stored for 75 years.

The individual entrepreneur must organize proper storage of documents in a specially designated room or in a specialized organization in compliance with the rules of archiving.

4. How much do individual entrepreneur accounting services cost?

The cost of accounting services for individual entrepreneurs depends on a number of factors.

I suggest you briefly familiarize yourself with them.

Type of activity of individual entrepreneur. It is known that individual entrepreneurs can run their business in almost any field.

However, the labor intensity of the work performed by an accountant, for example, in the service sector, is less, and they are more of the same type than in production. Hence the difference in cost.

Volume of primary documents. An individual entrepreneur may contain a different number of business operations, and therefore the volume of primary production. The larger the volume, the more expensive the services.

An example price list depending on the number of primary transactions processed is presented in the table.

Prices for accounting services depending on the number of primary documents

№	Number of processed documents	STS "Income"	STS “Income - Expenses”	UTII	BASIC
1	up to 20	2000	3000	2000	3500
2	21-50	3000	5000	4500	5000
3	51-100	5000	6000	6500	7500
4	over 100	by agreement

5. Where to order accounting services for individual entrepreneurs - review of the TOP-3 companies providing services

Don’t know where to order accounting services for your individual entrepreneur?

Check out my selection.

“My Business” is an online service that allows Russian companies to conduct accounting for their business both independently and through in-house outsourced accountants.

Internet accounting “My Business” has a wide functionality that will satisfy the needs of not only entrepreneurs who keep their own records, but also professional accountants. Accounting for individual entrepreneurs is one of the most popular services.

The company offers its clients:

• accounting;
• reconciliation with the Federal Tax Service;
• automatic calculation of wages and salary taxes and contributions;
• generation and online submission of reports to regulatory authorities;
• free preparation of a package of documents for registration of an individual entrepreneur or LLC;
• outsourcing of accounting services;
• personnel accounting;
• own reference and legal system;
• document templates.

“My Business” provides its clients with several service tariffs to choose from.

Tariffs for online accounting services:

№	Tariff name	Who is the tariff suitable for?	List of services on this tariff	Cost per month (RUB)
1	Federal Tax Service reporting	Individual entrepreneurs on the simplified tax system or UTII without employees	Formation and sending of zero reporting according to the simplified tax system, reporting according to UTII	366
2	No employees	Individual entrepreneur or LLC without employees, on the simplified tax system, UTII, patent	Calculation of taxes and contributions, reporting (formation and delivery), warehouse accounting, primary preparation, invoicing, expert consultations	833
3	Up to 5 employees	Individual entrepreneur or LLC (no more than 5 employees), on the simplified tax system, UTII, patent	Accounting for employees (up to 5 people), calculation of taxes and contributions, reporting (formation and delivery), warehouse accounting, primary preparation, invoicing, expert consultations	1299
4	Maximum	Individual entrepreneur or LLC (up to 100 employees), on the simplified tax system, UTII, patent, OSNO	Accounting for employees (up to 100 people), calculation of taxes and contributions, reporting (formation and delivery), warehouse accounting, primary preparation, invoicing, expert consultations	from 1599 to 2083

Professional employees are ready to find a way out of even the most difficult situation for their clients; you just need to call the company on a multi-channel toll-free number or ask a question on the website "".

2) Korn Audit

Korn-Audit LLC is a diversified Russian company operating in the field of accounting, auditing, consulting and legal services. The company's employees are highly qualified specialists with extensive practical experience in the above areas.

High quality, reasonable prices, flexible terms, confidentiality, attention to detail - these are the distinctive features of Korn-Audit. The quality of the company's services complies with ISO 9001-2011. The company insured its professional liability with VTB insurance for 30 million rubles.

Any client can receive advice from specialists from Korn-Audit LLC not only during a personal visit to the company’s office, but also by calling, Skype or email.

This is an accounting firm offering a wide range of services to small and medium-sized businesses.

Main services of ConsultProfiGroup ARKO:

• maintaining accounting and tax records;
• preparation and submission of reports;
• salary calculation;
• restoration of accounting and tax records;
• personnel records management;
• tax optimization.

Trade, catering, manufacturing, tourism, foreign trade, services - these are the areas in which the specialists of ConsultProfiGroup ARKO provide their clients with high-quality accounting services.

6. How to choose a good accountant to run an individual entrepreneur - 4 simple tips

A good accountant is the cure for the headaches of any business owner.

As promised, I’ll give you some tips on choosing it.

Tip 1. Select candidates with higher specialized education

When selecting an accountant for your individual entrepreneur, pay attention to the candidates’ education. Give preference to specialists with specialized higher education.

Of course, there is no need to talk about any experience in this case.

However, it has been noticed that specialists who have a specialized higher education, even in the absence of work experience in their specialty, quickly and easily understand the tasks assigned to them, since they already have basic knowledge in the main specialized disciplines, are able to work with information, make the necessary calculations, compile accounting entries.

Tip 2. Pay attention to the candidate’s professional knowledge and skills

I recommend that you check the candidate’s professional skills. To make your task easier, I have prepared a list of questions, after receiving answers to which you will be able to form an initial opinion about the professionalism of the hired accountant.

Key questions for the candidate during the interview:

• What kind of work experience do you have in the field of our company?
• How many and what companies did you service?
• What taxation systems can an individual entrepreneur use?
• What kind of reporting needs to be prepared for each taxation system?
• Does an individual entrepreneur need to keep any registers?
• what programs can you use and at what level?
• What reporting methods do you use in your activities?
• What methods of legal tax optimization do you know?
• How often do you need to reconcile with the tax office?
• What is the procedure and timing for reconciliation with counterparties?
• If records are kept electronically, do I need to print out primary records and paper reports?
• What is an inventory and what are the basic requirements for carrying it out?
• What is the procedure and terms for storing accounting documents?

Tip 3: Read reviews from other customers

When choosing an accountant, do not be lazy to read reviews about him. In this case, the source becomes, for example, specialized forums on the Internet.

If you are planning to transfer the accounting of individual entrepreneurs to a specialist from your city, then ask your friends, perhaps one of them has already been a client of this specialist.

When outsourcing accounting to individual entrepreneurs or selecting an accountant for your business, do not save money. Remember: miser pays twice.

Your own stable business requires increased attention and constant concentration. And even if an enterprise has been representing its interests on the market for a long time, its activities still take a lot of time and effort from the manager.

The most responsible responsibility of an entrepreneur is maintaining accounting records and submitting reports to the relevant government agencies. To free yourself from this obligation and not hire an additional employee, which is also fraught with unnecessary costs, the company "Accounting PROF" offers you accounting services for small businesses in Moscow and the region.

Having many years of experience, our specialists will resolve issues with any volume of individual entrepreneur documentation in the shortest possible time. Accounting services for your business are carried out comprehensively and in a timely manner.

Accounting support for an entrepreneur includes:

Staging
accounting from scratch;

Working with primary
reporting documents;

Planning
accounting policy;

One-time or ongoing maintenance
tax and accounting;

Preparation and submission of quarterly and
annual reports;

Recovery
accounting;

Compilation
accounting registers;

Payroll control
employees and taxes;

Cooperation with
government agencies;

Representing the client's interests
during inspections;

Employee consultations
in accounting;

Full control of operation
accounting at all stages, etc.

The full list of accounting services for individual entrepreneurs in Moscow and the cost are discussed with each client separately, depending on the condition of the documents and the amount of work required.

We eliminate risks

Despite the fact that accounting services for small businesses are a fairly developed, progressive phenomenon, some business owners try to do it on their own, which often leads to a loss of control, fines and penalties.

Convenience of cooperation with us:

Our company's service takes full responsibility for accounting;

We free you from the hassle of communicating with government agencies during on-site inspections;

If necessary, we provide full reporting on our activities to the client upon first request;

We monitor innovations in the legislative sphere and adjust our work in a timely manner according to the changes;

We reduce the human factor to zero - dismissal/illness/maternity leave/vacation of a staff accountant;

We are involved in the process of document management at any stage of the company’s activities, etc.

Cost of accounting services for individual entrepreneurs in Moscow

Basic tariff*	Simplified tax system/UTII	General taxation system
“Zero” reporting (no activity)	1500 rub./year	1500 rub./quarter
From 1 to 50 operations	3000 rub./month	6000 rub./month
From 51 to 100 operations	5000 rub./month	8000 rub./month
From 101 to 150 operations	7000 rub./month	10,000 rub./month
From 150 to 200 operations	10,000 rub./month	15,000 rub./month
From 201 or more operations	By agreement	By agreement

Accounting is a complex process that involves documenting all business-related transactions. It includes the preparation of internal documentation and reports for submission to the tax authorities.

Most often, individual entrepreneur accounting is carried out using the 1C Entrepreneur program. The software is one of those recommended by the Federal Tax Service.

Nuances of individual entrepreneurship

The emergence of a desire to engage in private entrepreneurial activity certainly entails. Currently this is only done by the tax office. Individual entrepreneur differs from all other forms of ownership in that it bears the burden of debt liability solely. Moreover, any debts directly affect his property.

Currently, the state does not impose the same requirements on individual entrepreneurs that exist for other forms of organizing business activities, but this does not mean that responsibility does not exist at all.

The degree of responsibility is regulated by the form of taxation that a private entrepreneur chooses during the registration of his activities.

The law provides for the presence of several forms - (simplified), (imputed), (patent) and. Many people strive to save themselves as much as possible from the need to do accounting, so they choose a simplified version where they can do accounting themselves, even without having a special accounting education.

The state retains a number of advantages for individual entrepreneurs. Among them:

• the ability to reduce taxes in court;
• a significant reduction in the size of the fines themselves.

Features of accounting depending on the taxation system

The most important advantage of an entrepreneur is that he is not required to maintain full accounting records, such as LLCs and other legal entities.

Let's consider the accounting scheme on OSNO (the most complete option). It obliges the entrepreneur to work with accounting journals and maintain:

• document flow for personnel records.

It also involves paying the following taxes:

• The main tax will be the contribution that the state assigns to individuals (). This 13% of income entrepreneur. Documented expenses can be deducted from all income received to reduce the contribution amount. You can even deduct unconfirmed expenses, but in the amount of no more than 20% of income. The amount can also be reduced by the amount paid.
  At the same time, if an entrepreneur works for hired personnel, personal income tax and insurance contributions will need to be deducted from their wages.
• The second type will be . His rate is 18%.
• The third type of deductions is contributions to the pension fund. Since 2014, their size depends on the income that the individual entrepreneur receives during the year, i.e. this value is no longer fixed. If the income is less than 300,000 rubles, then the individual entrepreneur continues to pay fixed amounts (but they are different every year, in 2016 - 23,153.33 rubles), if more, then 1% of the difference between the amount of income and 300,000 rubles is also paid as a plus.
• But that's not all. Other fees may apply in a specific region. No one will inform the individual entrepreneur about them, but non-payment may be the reason for penalties.

The reporting form here is quite simple. Entrepreneurs report for VAT during each quarter (until the 25th of the next month). And for personal income tax - only once a year (until April 30 of the next year).

Many individual entrepreneurs choose the simplified tax system. It only involves maintaining a ledger of expenses and income, as well as submitting a corresponding declaration to the Federal Tax Service annually until March 31 of the following reporting year. The system itself implies two options for calculating tax: income (6%) and income minus expenses (15%).

Individual entrepreneurs who have switched to UTII are not required to maintain any documentation. It is enough to fill out the declaration and submit it to the tax authorities quarterly (by the 25th day of the month following the reporting quarter).

To learn what kind of reporting an individual entrepreneur without employees needs to submit, watch the following video:

Management options

Very often, individual entrepreneurs wonder how they will keep their accounting records. What is better: filling out everything yourself or contacting a professional company that provides the relevant services? The answer is quite simple. Entrusting someone with accounting (if you chose OSNO during registration) only makes sense if there is hope that you will be able to find as many reasons as possible to reduce taxes.

The work of your employee or a third-party organization can result in 15-20 thousand. The question is what it involves - simply conducting transactions and submitting documents to the tax service or working on tax optimization. The latter can lead to the fact that the payment of accountants will provide savings in the same amount as they charge for their services.

Divided into several types:

• constant business support;
• support on a regular basis, but only for one-time client requests. Each time a new agreement is concluded;
• one-time work. They are often provided by accountants at home. They can prepare declarations or check their correctness, create zero reporting documents, but do not provide comprehensive services.

In case of unforeseen difficulties, even with the simplified tax system, it is best to seek one-time help from specialists.

Changes in accounting since 2016

There are many of them, but they will primarily affect those individual entrepreneurs who have employees:

• Changes in the amount of contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund. It will be based on the minimum wage, which from January 1 is equal to 6,204 rubles. (from July 1, the amount increased to 7,500 rubles, but the calculation is based on the old indicator). Contributions to the Pension Fund will be made according to the following formula - 6204 rubles. × 26% × 12= 19,356.48 rubles, and in the FFOMS - 3,796.85 rubles. (RUB 6,204 × 5.1% × 12).
• The system of fines will also be tightened. Now entrepreneurs pay 2-3 thousand rubles for accounting violations. Now the amounts will be higher - from 4 to 10 thousand. A separate punishment has also been introduced for repeated violations, which can double the fine or disqualify the entrepreneur for a period of one to three years.
• The property tax rate is expected to increase for individual entrepreneurs who do not operate according to a simplified scheme.
• The appearance will be changed. Reports can only be submitted electronically.
• Starting from 2016, non-payment of insurance premiums will be subject to criminal prosecution.

When organizing your own business in the form of individual entrepreneurship, most individual entrepreneurs work with documents under the simplified taxation system.

Accounting for individual entrepreneurs using the simplified tax system in 2019 is described in detail in this article. To do this, you should understand what taxation is in a simplified form, the types and specifics of its application.

The concept of the simplified tax system, its advantages and subjects

The simplified tax system is a separate tax regime that can be applied to medium and small businesses. Allows you to minimize losses and the package of documents provided for reporting, as well as simplify their completion. Regarding other methods of income control, accounting for individual entrepreneurs using the simplified tax system differs in a positive direction as releases the individual entrepreneur:

1. From taxation on personal income;
2. From the calculation of value added tax;
3. From the stability of the amount of contributions established by law (to the Pension Fund and Social Insurance Fund);
4. No need to make complex calculations.

Separately, it is necessary to consider the conditions under which the subject of taxation acquires the right to conduct accounting for individual entrepreneurs using a simplified procedure in 2019. These are cases in which:

• Based on the results of the annual reporting or tax period, the income limit of an individual entrepreneur does not exceed the amount of 79,740,000 rubles;
• The number of registered employees is less than 100 people;
• The amount of underlying assets does not exceed 100 million rubles;
• Other organizations have a share of less than 25%.

An entrepreneur who maintains accounting records for individual entrepreneurs using the simplified tax system can work without accruals:

• personal income tax;
• VAT (in addition to export);
• Property tax (if the tax base is not their cadastral value).

To understand how to conduct simplified accounting for individual entrepreneurs, you should consider in detail the types of tax rates of this system.

Types of objects under the simplified tax system

Accounting for individual entrepreneurs using the simplified tax system in 2019 is aimed at preparing reports for two types of objects: income and income minus expenses.

Comparative characteristics	Income	Income minus expenses
Tax percentage	6%	15 %
The right to deduct from tax contributions made to the Pension Fund and Social Insurance Fund	Available. If IP: Has employees – 50%; Has no employees – 100%.	Not available.
The right to have the tax rate reduced by regional regulations	May decrease up to 1%	Reduced to 5%
Calculation of the amount of tax contributions and their payment	The calculation occurs on an accrual basis quarterly. The total is derived based on the income received, and the advance tax contributions paid are summed up. In case of overpayment, it is transferred to the next reporting period. Additional payment for the required period is made until April 30.	When calculating, the amount of income is taken and the amount of expenses is subtracted from it. Payment is made in advance, quarterly. Individual entrepreneurs must submit their tax return by April 30.

It is impossible to answer unequivocally whether individual entrepreneurs need to keep accounting on the simplified tax system in 2019. Legislatively, subjects of this system do not need to keep accounts. accounting But when organizing any type of activity, maintaining related documentation is still necessary

Types of documentation when maintaining the simplified tax system

In order to keep detailed accounting records for individual entrepreneurs using the simplified tax system in 2019, the following types of documentation will be needed:

1. KUDiR. The main document for recording financial receipts to the cash desk or to electronic accounts. These incomes are used as the basis for calculating the payment. If the simplified tax system is 6%, the expense column is not registered. It is an obligation to present upon request for persons maintaining accounts. registration of individual entrepreneurs under the simplified tax system in 2019.
2. Cash accounting book. It is compiled according to the KO - 4 form. In the electronic version, it is printed daily and bookleted. Contains data on all expenditure and receipt transactions, with the entry of data about the recipient or payer.
3. Cash orders, receipts and expenses. They are used when accounting for documents and cash transactions (payroll, payment for supplier services, cash delivery, etc.).
4. Cash receipts. Issued to clients upon conclusion of a transaction. Can be replaced with strict reporting forms.
5. Client agreements. They are required to be drawn up in the same way as closing documents (invoices, work delivery certificates). They secure the rights and obligations of the parties and are a guarantee of security against fraud.
6. Documentation about hired employees. Includes:
   • Employment contracts;
   • The staffing table, which is drawn up according to form No. T-3;
   • Orders on hiring and dismissal;
   • Regulations on working with personal data, bonuses and fines.

Registering documents under the simplified tax system - 15% should be done in the same way as maintaining accounting for individual entrepreneurs under the simplified tax system, income is 6% in 2019. The storage period for such documents is 4 years.

Accounting for individual entrepreneurs on the simplified tax system with employees

As for how keep accounting for individual entrepreneurs using the simplified tax system for income and income minus expenses, if there are employees, then the period is divided into:

1. Providing 2-personal income tax is the same as keeping records of individual entrepreneurs using the simplified tax system for income in 2019 without employees, that is, until April 30 of the previous year;
2. Submission of 6-NDFL - no later than the end of the next month for the reporting period.

Such a bang. accounting implies that the individual entrepreneur has accrual skills:

• Funds to pay the employee (twice a month);
• Insurance premiums;
• Vacation and maternity benefits.

It is necessary to have these skills, or to transfer simplified accounting to a full-time accountant or an outsourcing company.

The employer must also submit information to:

1. Pension Fund.
   • Information about persons subject to insurance (in accordance with Law 385-FZ). Monthly (form C3B-M);
   • Quarterly reporting (Form RSV-1).
2. Rosstat. Detailed report on the internal regulations of the entrepreneur (Form 1-IP). Every five years, or upon individual request.

Time limits and penalties for reporting

When discussing the time frame for filing a tax return, there is no difference in how to keep records of individual entrepreneurs using the simplified tax system for income minus expenses in 2019 and how to keep them in a simplified form with a rate of 6%. But differs significantly in cases where there are employees on staff. The general rule is that the annual report is submitted by April 30 of the current period.

Business organizers bear some responsibility for violating the tax regime. The Federal Tax Service, appealing Articles 119 and 76 of the Tax Code, imposes fines for:

• Violation of the accounting period, subject to payment of tax - 1000 rubles;
• Tax debt – from 20% to 40% of the debt amount.

Also, a fine may be imposed by the Pension Fund for late submission or distortion of data in reporting forms:

• 2-NDFL. The fine varies from 100 to 1000 rubles;
• 6-NDFL. A delay of 1 month is estimated at 1000 rubles. Any document not provided is assessed at five hundred rubles;
• RSV-1. Punishable by a fine of 500 rubles for the worker against whom the report is filed.

For failure to comply with Rosstat requirements in 2019, a fine of 10 to 20 thousand rubles is imposed.

Despite the simple rules for maintaining accounting records for individual entrepreneurs, in order not to increase your expenses, you need to entrust accounting to competent persons.

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