Primary documents of individual entrepreneurs - how to draw up and approve forms. Accounting for individual entrepreneurs - rules and features of independent reporting under different tax regimes Primary documentation for individual entrepreneurs

According to Federal Law 402, individual entrepreneurs are not required to keep accounting records. But simplified entrepreneurs must submit declarations and reports to the funds. And in order to hand them over, you need to keep accounts. Therefore, you still have to conduct accounting for individual entrepreneurs using the simplified tax system.

A simplified taxation system is a system in which an entrepreneur without employees pays advance payments and contributions to funds and does not pay:

• Personal income tax - personal income tax;
• VAT - value added tax;
• property tax for individuals.

The simplified system can be used by individual entrepreneurs who employ no more than one hundred people and whose annual income does not exceed 150 million rubles.

The entrepreneur himself chooses which type of simplified tax system to pay tax:

• 6% of all income for the year. Suitable for those who work remotely, for example, editors;
• 15% of the difference between income and expenses. This system is suitable for those whose expenses exceed 60% of turnover.

What is included in simplified individual entrepreneur accounting

Individual entrepreneur accounting on the simplified tax system consists of a tax return and a book of income and expenses.

Once a year, entrepreneurs submit a tax return. It is submitted at the place of residence no later than April 30 of the year following the reporting period. That is, you submit the declaration for 2017 by April 30, 2018.

There are three ways to submit your tax return:

• Send electronically.

  This method is suitable for entrepreneurs who are connected to the document flow with the tax office.

• Send by mail. Be sure to keep the receipt with the date the letter was sent.

  If the letter is late, you will have proof that you submitted your return on time.

• Take it personally. You must take two copies of the declaration with you. The inspector will stamp one copy and give it back to the entrepreneur. The stamp is confirmation that the tax office has accepted the declaration. The inspector will leave the second copy with the tax office. Documents must be submitted to the reporting office.

The IP declaration on the simplified tax system consists of a title page and six sections. Which sections to fill out depend on the type of taxation that the entrepreneur has chosen. If an individual entrepreneur has chosen to pay tax on income, then he fills out all sections except 1.2, 2.1.2, 2.2. For the “income minus expenses” tax, the entrepreneur fills out the title page and sections 1.2, 2.2, 3.

The tax office fines entrepreneurs if they do not submit a declaration. If an individual entrepreneur paid the tax, but did not submit a declaration, he will pay a fine of 1000 rubles. If an entrepreneur has not paid tax, the Federal Tax Service will fine you 5% of the debt amount.

Entrepreneurs using the simplified tax regime will file a declaration in 2017, even if there was no income for the year. This is called a zero declaration. It is necessary to hand it in - otherwise the tax office will issue a fine.

There is no special form in accounting for a zero declaration.

Entrepreneurs fill out a declaration using a standard form regardless of whether they have income.

In order for the tax office to accept the declaration, you must fill out the form correctly:

• on the title page write how many pages of the declaration are completed;
• in the lines where you need to indicate the amount of income, put a dash if there was no income;
• Enter the TIN at the top of each sheet;
• put a dash in the line with the checkpoint;
• in the section on OKPO codes, put a dash instead of amounts;
• in the second section, indicate the tax rate - 6% or 15%, but do not put the % sign;
• At the end of the declaration, put the date, signature and seal.

If an individual entrepreneur using the simplified tax system has employees, then the accounting department submits tax reports for employees:

• 13% - personal income tax for each employee once a month;
• certificate 2-NDFL for each employee once a year until April 1;
• once a quarter, a 6-NDFL report on the amount of income of all employees, tax deductions and the total amount of personal income tax;
• once a year - information on the average number of employees;
• unified calculation of insurance premiums.

A report must be submitted to the Pension Fund in form SZV-M. The accountant sends a report once a month before the 15th day of the month following the reporting period.

You need to make one contribution to the Social Insurance Fund - 4-FSS. This is a calculation of insurance premiums in case of injury to an employee.

Book of accounting of income and expenses in the accounting of individual entrepreneurs on the simplified tax system

Individual entrepreneurs keep a simplified book of income and expenses - KUDiR. The entrepreneur records all income and expenses in the book and supports the data with documents.

The book is started separately for each year and kept for four years. At the end of the year, the book must be bound, each page numbered and certified with the signature and seal of the individual entrepreneur, if there is a seal. There is no need to submit the book to the tax office. Tax inspectors may request KUDiR for verification. Then the entrepreneur must bring the book to the tax office within 10 days. If you don’t bring it, the tax office will issue a fine of 200 rubles.

There are five sections in the book of income and expenses:

• Income and expenses;
• Calculation of expenses for the acquisition of fixed assets;
• Calculation of the amount of loss;
• Expenses provided for in paragraph 3.1 of Article 346.21 of the Tax Code;
• Expenses taken into account when calculating the tax base in rubles.

The tax office checks the Income and Expense Book. If the inspector finds two records for which there is no evidence or they are recorded incorrectly, the entrepreneur faces a fine of 10 to 30 thousand rubles.

Who will do the accounting and whether the services of an accountant are needed is decided by the entrepreneur himself. You can hire an accountant or learn accounting and run your own business. Or contact a company that works with entrepreneurs and maintains accounting, taking into account all the features of the client’s business.

The cost of accounting for individual entrepreneurs using the simplified tax system

How much an accountant’s service will cost depends on the company’s income and the entrepreneur’s willingness to do some of the bookkeeping himself.

For example, Tinkoff Bank has a service where you can independently generate reports and send contributions. If you have any questions, you can always consult with the manager. The service is free.

At Tochka Bank, an accountant costs 3,500 per year.

Modulbank offers free accounting for entrepreneurs at a simplified rate of 6%. The service works provided that the individual entrepreneur works without a cash desk, currency, cash, employees and acquiring and has opened an account with Modulbank. If an entrepreneur wants to open an account in another bank, then he needs to pay separately for accounting:

• Individual entrepreneur on the simplified tax system 6% - 15,000 rubles per year;
• Individual entrepreneur on the simplified tax system 15% - 22,500 per quarter.

You can use the Elba electronic accountant.

For individual entrepreneurs who apply no later than three months from the date of opening, Elba gives a year of accounting services at the Premium tariff. Bookkeeping in Elbe costs from 3,900 to 14,000 rubles per year. The price depends on the services that the entrepreneur chooses.

Remember:

• Accounting for individual entrepreneurs using the simplified tax system consists of a tax return and a book of income and expenses.
• You must submit a declaration even if there was no income over the last year.
• In the book of income and expenses, the entrepreneur records all the income and expenses that the company had for the code.
• All entries in KUDiR must be supported by documents.

There is a video

Ask a Question

Along with the status of an individual entrepreneur, the responsibility for timely and competently compiled reporting and documents in accordance with the specifics of your business falls on your shoulders. And timely completion of all necessary employment forms will allow you to avoid unpleasant and unexpected difficulties with regulatory government agencies and, no less important, with the employees themselves. In this case, you are your own boss in running your business, you have no obligation to pay wages and - what is especially important - to maintain additional reporting.

The tax itself is paid until the 25th. Keeping an individual entrepreneur’s books independently becomes more difficult with the advent of hired workers. By becoming an employer, an individual entrepreneur acquires the status of a tax agent - now he must calculate and withhold income tax from employees, as well as pay contributions for them to Social Security and the Pension Fund.

Tip 2. Immediately collect all paper documents in folders

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

Submission of individual entrepreneur reports to the simplified tax system

poi We recommend under what tax calendar. UVN stage of preparation for independent accounting - study of reporting forms in the chosen mode and deadlines for its submission. Modern electronic assistants themselves remind you of the approaching reporting date, but Who should conduct occupational safety briefings on the main deadlines is still necessary.

Maintaining and storing documents For the individual entrepreneur’s own safety, treat all documents with care. A tax audit can visit an individual entrepreneur even three years after its closure. You can do your own bookkeeping on paper, doing everything lead manually, but it is much more convenient to turn to automated systems. Technologies do not stand still, and today various services come to the aid of an entrepreneur without an accountant, allowing: Programs will cost the entrepreneur more: It will be accessible only from one computer, but it can work without a constant connection to document. It's cheaper than an accountant's services and more reliable than notes on paper.

With online accounting, you will not be tied to one computer, which means you need to work with them both at home and in the office.

Accounting for individual entrepreneurs in 2018

Store and organize all paper documents. Searching for the required paper in a general pile can take a fair amount of time, so it is more advisable to immediately sort documents into folders or files depending on their number.

For example, tax groups should be as follows: You can make sure that there is no debt a week after paying the tax Kchki at online accounting or personal document on the Tax website. You can get advice on the Internet, on forums and on social networks.

Necessary be afraid to ask questions and learn something new, because legislation also does not stand still. An entrepreneur who does his own accounting has to keep a lot of dates in mind. The deadlines for submitting reports do not always coincide with the deadlines for paying taxes and contributions to government funds.

Mail Will be hidden Mandatory. Follow the comments to what news. More than 6 people have already subscribed. Get the latest articles. Kakzarabativat 0 Hello! Even more stringent measures can be applied to individuals with debts of more than thousands of rubles.

However, do not be alarmed in advance, because the status of an individual entrepreneur also has positive aspects, and perhaps they compensate for the inconvenience. Individual entrepreneurs do not have accounting, as understood by professional specialists. But he should still keep a lightweight version of accounting. Depending on which taxation system the individual entrepreneur has chosen, we can talk about the peculiarities of organizing accounting.

documents Of the features characteristic of all entrepreneurs, it is necessary to note that accounting in an individual entrepreneur is carried out on a regular basis lead taxation, which, in comparison with the Classifier of professions 2010, taken into account for the USN IP, is the most labor-intensive and complex. Severe competitive conditions force entrepreneurs to remain in this regime, and sometimes switch to it.

In industries where the supply of goods or services far exceeds demand, consumer organizations prefer to deal with a full-fledged VAT payer. OSNO invites businessmen to become such a payer. One of the most common accounting systems among individual entrepreneurs is simplified.

This accounting system lives up to its name and is simple and straightforward.

Accounting for individual entrepreneurs: usually or simplified

All main taxes are replaced by a single simplified tax, and the entrepreneur is given the right to choose one of the options for its calculation.

The simplified form only involves filling out the income and expenses book of KUDiR with a document sleep annual at report in the prescribed form to the tax office. The report must be submitted by March 31 of the next year, and also do not forget to make advance payments for the simplified tax quarterly by the 25th.

The patent system of taxation of PSN can only be used by a narrow number of entrepreneurs, whose activities fall into the list of activities of which system, and whose number of employees does not exceed 15 people.

Patent reporting is not provided.

The essence of the simplified system

If an individual entrepreneur attracts hired workers for work, he is required to: Declaration of corporate property tax: Is it possible to confirm expenses only with a cash receipt? In order to reduce the base for income tax or the tax on the simplified tax system by the amount of expenses incurred, the organization must have documents confirming these expenses n.

Bad debt written off late: Calculation of insurance premiums for the year is submitted according to new, more stringent rules. No later than January 30, you must submit to the tax authorities a calculation of insurance premiums for the year. The salary of a part-time worker is below the minimum wage: If necessary, individual entrepreneurs can completely refuse to use double entry. More information about simplified methods of accounting can be found in: Standard recommendations for organizing accounting for small businesses Order of the Ministry of Finance from Subscribe Subscribe to the magazine Order books from the publisher.

Key tags: What, documents, it is necessary, to maintain, sp, with, usn

What documents is an individual entrepreneur required to maintain under the simplified tax system and what acts standardize the enterprise’s reporting to state regulatory authorities? It is these moments that most often cause difficulties for young entrepreneurs who decide to try to earn a living on their own, and not as an hired employee. It should immediately be noted that running an individual entrepreneur under the simplified taxation system is quite simple, because the declaration can be submitted only once a year. In this case, insurance premiums to the Pension Fund are paid quarterly or monthly - at the discretion of the entrepreneur himself.

Financial reporting to the state

As for financial reporting, it is the same for any form of business registered under the simplified tax system. That is, despite the need to obtain a license or certified permit, the list of documents will be identical as for those whose activities are not required to register, for example, with the sanitary and epidemiological station.

So, to provide financial statements, the following documents are required:

1. Declaration (submitted once a year, before April 30 following the reporting date).
2. Certificate of income/expenses in form 2-NDFL.
3. A book on income/expenses (not submitted in the report, but must be kept in the archives of the enterprise).
4. Information about employees, if any. Each of them is registered with the Pension Fund, and it is the entrepreneur who is responsible for paying their insurance premiums.

Every quarter, an individual entrepreneur must submit reports in the form RSV1. Otherwise, he will be charged a penalty, and the Pension Fund has every right to take advantage of the maximum allowable contribution rate, which is almost 130 thousand rubles.

It should be noted that under the simplified taxation system, such reporting is relevant only for so-called micro-enterprises, that is, which have no more than 15 employees and an annual financial turnover of no more than 60 million rubles. Otherwise, UTII is used. The share of the establishment capital, if provided, should not exceed 25% for legal entities. Otherwise, the organization must be registered as a joint-stock company (public or closed - it doesn’t matter).

Return to contents

Documents that an entrepreneur must maintain under the simplified tax system

Another question is what documents should an individual entrepreneur keep on the simplified tax system so that everything is considered legal both by tax control and by law enforcement agencies (who also take part in monitoring the entrepreneur and his activities)? First of all, if a businessman provides certain services, then each order must end with the registration of the so-called act of completion. It also indicates the cost of the contract (order), a list of services provided, as well as guarantees from the entrepreneur that he undertakes to fulfill (and if they are provided for by the form of activity).

You need to understand that the customer of the services is not required to sign any documents. In order for everything to be legal, a clause must be added to the act that if the client refuses to sign or simply does not want to do this for some other reason, then it is considered that he agrees with the specified conditions. That is, his signature is not required, but each of such acts is considered accountable. Accordingly, it must be registered in accordance with the established legislative procedure. Otherwise, the entrepreneur evades taxes and provides reliable information about the profit received.

It is allowed not to keep records only in one single case: if the settlement between the client and the entrepreneur occurs through the bank. Then you simply take an extract from it (a check confirming the fact of a financial transaction), which indicates the fact of the transaction.

Each entrepreneur is also required to issue an invoice upon request - a kind of list of services provided, a schedule of accrued payments. Such documents are no longer regulated by the Federal Tax Service. The invoice itself can generally be provided in free form, but larger companies prefer to require a receipt for services performed and accrued payments. This makes it easier for them to prepare reports in the accounting department.

And the last thing is a book of reports and expenses (the latter are not indicated if the simplified tax system at 6% was chosen). By the way, this is not necessarily a separate notebook, which contains information about each financial transaction performed. Now there are special computer programs that allow you to automate this process. And documents submitted in this form are recognized as legitimate. You just need to always check the current version of the program, which is supported by the Federal Tax Service. Otherwise, you will have to convert the reporting documents.

Based on practice, the document flow of individual entrepreneurs under the simplified tax system is checked extremely rarely. However, the entrepreneur is obliged to maintain them and store them in the archive (in this case, the folders also need to be filed). State control services may at any time require you to provide a report for a particular period. If there are no documents, a very large fine will follow, or even the opening of a criminal case for concealing activities. So these legal norms should not be neglected under any circumstances.

Return to contents

Activities under license or certification

If a company provides services that are subject to certification, it must be able to confirm its qualifications when necessary. These include, for example, the sale of specialized goods (including import or export). If there are hired workers, such certificates are necessary and mandatory for them. Otherwise, control services have the opportunity to initiate a check of the entire organization for compliance with certain standards (they can be found in the Procedural Code).

It is necessary to take into account the fact that “simplified” is mainly used in trade. If we are talking about food products, then you will also need to register with the sanitary and epidemiological station to control the services provided and compliance with the rules of the products sold. You must obtain a fire safety policy for the premises where the activity is directly carried out. If such premises are not provided, then the actual residence address of the entrepreneur (or his temporary registration) is his main contact information. In case of a change of place of residence or temporary dislocation, the Federal Tax Service must be notified about this. Although this particular rule is often ignored, especially by construction organizations that provide on-site services (for example, construction of a cottage or summer house).

What documents does an individual entrepreneur keep under the simplified tax system if he provides services that are not subject to certification? Simply registration data indicating the specialty code is enough. No other documents are provided for this case. If the list of services is expanded, it is recommended to re-register or simply open an additional enterprise. Insurance premiums are still fixed for one general person, and not separately for each enterprise, if a simplified system is established for them.

Return to contents

Responsibility of an entrepreneur before regulatory authorities

There is also such a thing as the responsibility of an entrepreneur to the state for maintaining document flow. If errors are found in this process, the individual entrepreneur will be punished accordingly. Although the Federal Tax Service in most cases is limited to a simple warning.

The simplified taxation system implies that the entrepreneur personally and timely provides a complete financial report on the conduct of his activities. And despite the fact that he pays a fixed insurance rate, he is obliged to provide data on all financial transactions made through a current account. In addition, he is obliged to store information about all transactions performed for the next 3 years. He can submit a declaration at any time, including in advance. Then it indicates the calculated data, that is, the planned amount of profit received. If it turns out to be less than the actual one, the entrepreneur can apply for financial contributions in accordance with the established legislative procedure. All these points must also be recorded.

It must be mentioned that reporting documentation is maintained even if actual activities are not carried out for a certain period.

In this case, such a concept as “zero reporting” is used. In this case, tax contributions are mandatory, as are insurance contributions to the Pension Fund (including for each employee). By the way, such a “hole” is often used by novice businessmen who simply have not yet figured out the reporting documentation. They indicate that no activity was actually carried out, but at the same time they pay all the required fees.

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

Today you will learn:

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

Does an individual entrepreneur need to keep accounting records?

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

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

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

An individual entrepreneur may not keep accounting records, but this does not exempt him from tax reporting. Its features and deadlines depend on.

Individual entrepreneurs are not exempt from collecting documents related to the calculation of taxes, cash and bank documents, and personnel records.

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

Good accounting has its advantages:

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

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

Options for maintaining individual entrepreneur records

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

1. On one's own. Accounting for individual entrepreneurs on (for example, the simplified tax system) has a fairly simple scheme, which allows a businessman to conduct accounting independently.
   

   Online accounting services (for example, "My business") and specialized programs (for example, 1C), which describe and guide the entire process in detail.

2. With the help of a hired accountant. This option will cost less than a contract with an accounting firm, but the risks also increase. It is very important and at the same time difficult to find an honest, experienced specialist. It is advisable to hire a private accountant based on recommendations from friends or trusted persons. In other situations, it is worth once again weighing all the risks and benefits and only then deciding whether to resort to this option.
3. Under an agreement with an outsourcing company. A striking example of the principle “the more expensive, the simpler.” The services of an accounting firm are the most expensive method, but it relieves individual entrepreneurs from the need to delve into accounting matters. Specialists are busy with accounting, and the entrepreneur himself can calmly devote himself to the rest of the work.

Online accounting is the best option for individual entrepreneurs

Internet accounting today confidently competes with stationary programs due to a number of advantages:

• full-fledged accounting and tax accounting is possible;
• full control and access to accounting is possible online from any computer;
• the service reminds you of upcoming reporting deadlines;
• it is possible to fill out declarations remotely;
• availability of a theoretical basis for accounting and reporting, online consultations with specialists are available;
• Through the service you can quickly and easily submit documents and submit reports online.

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

The service does not have its own mobile application, like some other resources, but there is a very convenient mobile version of the site, so you can work not only from a computer, but also from a smartphone or tablet.

When registering, you can immediately specify all the details of the company and then the system will use them when generating documents, invoices and reporting.

The service contains several thousand ready-made forms.

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

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

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

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

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

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

• simplified tax system income– only income can be taken into account; 6% must be deducted from it to the budget. Advance payments are made quarterly, but they are taken into account when calculating the amount at the end of the year.
• simplified tax system income minus expenses– the main difficulty is that the individual entrepreneur will have to record and confirm all his expenses, which are not always easy to justify.

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

Maintaining simplified accounting without employees is quite easy and accessible even for novice businessmen. Due to its simplicity, the simplified tax system has become the most popular regime among individual entrepreneurs.

. An individual entrepreneur on the “imputation” is exempt from the mandatory maintenance of KUDiR, but even so, the tax remains quite difficult to understand and independently calculate.

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

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

Individual entrepreneurs report on UTII separately for each type of activity (if there are several of them).

Tax reporting on UTII is submitted quarterly, by the 20th day of the month following the end of the quarter. The tax itself is paid until the 25th.

Stage 2. Hired employees

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

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

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

Stage 3. Selecting the type of accounting service

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

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

Stage 4. Creating a calendar

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

Stage 5. Maintaining and storing documents

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

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

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

Automation of accounting

You can do your own accounting on paper, making all the entries manually, but it is much more convenient to turn to automated systems.

Technologies do not stand still, and today various services come to the aid of an entrepreneur without an accountant, allowing:

• calculate tax amounts depending on the taxation regime;
• prepare;
• draw up bank documents, payment orders;
• control payments to employees and payment of bills;
• analyze profits and sales.

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

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

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

Let's summarize with a few tips:

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

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

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

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

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

To receive income, you must have primary documentation, that is, you cannot receive money just like that, there must be a justification. At first, this is very unusual, because when you work as an individual, there is no paperwork, but in practice everything is not as difficult as it seems. I’m no longer at all afraid of issuing an invoice or sending a statement, given that I always have all the templates at hand in the accounting service, from where I can always download them.

My post was written based on the fact that I chose a simplified taxation system (USN 6%) and perhaps there are some nuances in other systems. Nevertheless, the agreements/acts/invoices/Kudir will be approximately the same for everyone and the essence of the primary documentation also does not change.

Almost all forms and ready-made templates can be downloaded on the Internet if you need them. Since I have been using the service for a long time, I download everything from there. Moreover, I have them there and store them in a completed form. Invoices and acts are the same, but there are many different templates for contracts. I also lead KUDIR in My Business.

Primary documents for individual entrepreneurs - my folder

Conclusion of an individual entrepreneur agreement or acceptance of an offer

So, before performing any work or providing a service, you need to conclude an agreement, sealed with the signatures of the parties and seals (an individual entrepreneur can only put a signature, a seal is not required). If you enter into an agreement with a company (affiliate) that pays you money, then it will already have an agreement anyway, and you won’t have to invent anything. This is, of course, if there is an option to work the white way with payments to a bank account, and not just to electronic wallets.

Many affiliate programs or services operate under an offer agreement, which can be downloaded as a pdf file to your computer. The offer does not require signing by the parties and during registration (creating a personal account) you agree to it (accept). This is equivalent to you having subscribed. The date of conclusion of the contract is the date of acceptance of the offer.

For private clients, you will have to make the contract yourself. There is a catch, because few users will want to enter into a one-time contract for some small services, such as consultations or creating a blog. The convenience of the Internet is that you don’t need to go anywhere, and the customer definitely won’t want to leave home to the post office to send the original contract. But there is a way out of the situation - the same public offer agreement (). You can post a link to the offer on your website, for example, next to the “Send request” button and sign that when sending such a message the user accepts the offer. You can decide for yourself which action is more suitable and after which the offer is considered accepted by the customer (payment of the invoice, registration on the site, etc.). Thus, everyone is happy: both the customer (his signature is not needed) and you, who did everything within the law.

Certificate of work performed or services provided

After you have completed your work, you issue a certificate of completion of work, or a certificate of services rendered. You will have to send the original of this act to the customer by mail, and he must sign it and send it back to you (this can also be done during a personal meeting). Since not every customer wants to sign something there, usually a line is written in the contract (or offer) that if the customer does not sign the document and send it back, then the work/service is considered to have been performed properly. And in your hands you still have a piece of paper from the post office (you need to send it with a receipt acknowledgment) that you sent the act, that’s enough.

But I described to you the ideal option. Some affiliate programs (we are talking more about freelancing) do not need your reports or they themselves send you a report/report by mail every month (or another period). Rather, the Individual Entrepreneur himself needs the acts to prove that the work was done and the service was provided, if the customer suddenly wants to return the money. A bank statement with your transactions will be sufficient as primary documentation for the tax authorities.

So far I have not found an option so that acts can be issued electronically. Yes, this can be done, and in the offer agreement it should be stated that the document is sent by email, and then the customer must sign it and send it by regular mail, and if he does not do this, then the work/service is considered to have been performed properly. But I was not recommended to do this, because I do not have documentary evidence of sending the act. Or, as an option, do not issue a statement at all and be content with a bank statement showing the fact of payment for the work/service.

Invoicing

Another primary document is an invoice. You issue it after completing the work/service along with the certificate. But the invoice is optional; in fact, it is simply your details according to which the customer must pay for your work, and the required payment amount. The invoice is often issued by email, on a letterhead or in a more or less free form. However, some companies may still require you to send the original invoice later too.

Maintaining KUDIR

KUDIR is a book of income and expenses where you enter all income and all expenses in chronological order and on the basis of primary documents that support your income (bank statements, contracts, acts). In the case of the simplified tax system of 6%, it is not necessary to mark expenses, they do not participate in any way, but I still do it for my convenience. If you have a simplified tax system of 15%, then you must mark expenses, otherwise you will not be able to calculate the tax.

Previously, KUDIR had to be certified by the tax authorities, but we are lucky and since 2013 this is not required. KUDIR can be maintained on paper or electronically, as you wish, but I am for modern methods. At the end of the tax period (for the simplified tax system a calendar year), the book is printed and stitched, and a new book is opened in the new period. You can download the KUDIR form.

Stitching is actually not necessary, just like printing. Now, if there is a tax audit, then it will be possible to do this, so why translate the paper once again.

Why are primary documents needed?

An important question: are these documents still necessary? Answer: according to the law, yes, but in reality they will only be required during desk audits (the tax office calls individually). That is, in ordinary life you simply store them, keep them in KUDIR, and don’t hand them over anywhere. As far as I understand from the forums, such checks are very rare when it comes to small individual entrepreneurs with the simplified tax system.

It's better to think about how to minimize your documentation if your activity is simple. For example, reduce the number of transactions - let some affiliate transfer money not once a month, but a couple of times a year. You can use affiliate program aggregators, rather than each one individually. For private clients, you can connect payment on the website from a payment aggregator, similar to Robokassa, then all your payments will come from the service (and not from clients), and the documents, accordingly, will be from it.

P.S. If you have not yet registered yourself as an individual entrepreneur, then be sure to read it, I described all the actions there in great detail7

Yes, entrepreneurs do not like to draw up a lot of unnecessary, in their opinion, papers, but personnel documents are the subject of close attention not only by the labor inspectorate, but also by the Ministry of Internal Affairs, the Pension Fund, and the Social Insurance Fund. Many personnel documents are checked during a tax audit, because they relate to primary documents that confirm the execution of business transactions (payment of wages, taxes, other expenses).

The full composition of personnel documentation that an individual entrepreneur should have is quite difficult to determine. The final list depends on the field of activity, working conditions and even on the wishes of the employer himself.

I offer you a chapter from the book “Audit of HR Documents on Your Own.”

Complete list of personnel documents

Now you need to make a list of documents that any organization must have. The mandatory nature of some documents is directly defined in the Labor Code of the Russian Federation. For example, the mandatory conclusion of employment contracts is provided for by Articles 56 and 67 of the Labor Code of the Russian Federation, registration of work books - by Article 66 of the Labor Code of the Russian Federation, internal labor regulations - by Article 189 of the Labor Code of the Russian Federation, and the vacation schedule - by Article 123 of the Labor Code of the Russian Federation.

So, before you is a table that lists ALL personnel documents that are mentioned in any law or by-law containing labor law standards.

Table.1 List of personnel documents

As can be seen from the table, the need for many documents is enshrined in other regulations (not the Labor Code of the Russian Federation), for example, the Book of Accounting for the movement of work books and inserts for them is mentioned in the Decree of the Government of the Russian Federation dated April 16, 2003 No. 225.

Some documents are advisory in nature, for example, job descriptions. Many types of personnel documentation must be maintained according to unified forms (Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1). Such documents serve as the basis for calculating wages, and in this case we can already talk about their mandatory nature.

It is necessary to take into account that all personnel documents must be registered in special accounting journals (books). These include log books:

• orders for personnel,
• employment contracts,
• personal affairs,
• issuance of travel certificates,
• certificates, etc.

In addition to documents that are mandatory for all, there are documents that need to be maintained only in certain cases. Such documents, in addition to those listed in the table, also include:

• List of positions for employees with irregular working hours (if the employees’ working hours are not standardized).
• Regulations on bonuses (when employee remuneration for work consists not only of salary, but also of bonuses).
• Regulations on the protection of trade secrets (when the employment contract stipulates the employee’s obligation to keep trade secrets).

You can download the entire book on my website http://slavianna.ru