home Audience 1 How to organize simple accounting. Accounting for SP on usn. Why do entrepreneurs need to keep their accounting records

How to organize simple accounting. Accounting for SP on usn. Why do entrepreneurs need to keep their accounting records

Accounting for any individual entrepreneur is a very important and relevant issue. What is the best way to organize and lead it?

To date, there are various ways, both independently maintaining accounting, and with the help of an accountant or companies providing such services.

Each individual entrepreneur is free to independently decide which of the accounting methods to choose. In our today's publication, we will find out how to organize accounting, and we will figure out whether an accountant is needed for an individual entrepreneur, depending on the taxation system he uses.

Types of accounting services for individual entrepreneurs

In order to understand the question of whether an accountant is needed for an individual entrepreneur, we will consider what types of accounting services exist. Depending on the type of their activity, each individual entrepreneur will be able to choose the most optimal option for himself.

So, how can you keep accounting for an individual entrepreneur?

1. Staff accountant

This option is suitable for those entrepreneurs who need to maintain complex financial statements, or those who plan to hire employees. In this case, the full-time accountant will be fully supported by the IP.

It should be noted that on average in Russia (according to data for September 2014), the monthly salary of an ordinary accountant was 29,739 rubles. The chief accountant's salary is higher - about 43,875 rubles. In addition, an individual entrepreneur needs to accrue insurance premiums (PFR, FSS) at his own expense. The amount of contributions is 30% of payments to the employee. In addition, the individual entrepreneur pays vacations for employees (as well as sick leave, maternity, etc.).

In order for a full-time accountant to work, he needs to create conditions - to purchase office equipment (a separate computer with Internet access) and install all the necessary programs for accounting (including updates and legal consulting systems). You also need to install a program for submitting reports in electronic form (if the situation requires it). Without these programs, the accountant will not be able to do.

The undoubted advantage of a full-time accountant is the ability to combine the position of an accountant with the positions of an office manager and personnel officer.

The need to hire a full-time accountant most often appears in large enterprises and organizations in connection with large volumes of production.

2. Visiting (remote) accountant

A good option for an entrepreneur who does not want to independently engage in accounting can be an incoming or remote accountant. He can work part-time, or he can provide private accounting services (as an individual entrepreneur). This method will save money.

An incoming accountant just needs to pay a salary, without any contributions to off-budget funds. In addition, a remote accountant, as a rule, has his own office equipment and the necessary software.

The cost of the services of an incoming accountant, as practice shows, is lower than that of a full-time one. Entrepreneurs who have a need for accounting will be able to afford the services of an incoming accountant.

3. Independent bookkeeping using online services

Using free online services can be a good solution for those entrepreneurs who are good at using a computer and for those who understand the intricacies of accounting and taxation. Doing your own bookkeeping takes time.

Note that free online services are only an aid. They are not designed to validate entered data. They just help to generate reporting.

4. Outsourcing of accounting services

Recently, outsourcing of accounting services has become increasingly popular. Companies providing accounting services provide clients with full support in the service. Over the past five years, the Russian outsourcing market has significantly expanded and more than doubled.

The popularity of outsourcing lies in the fact that an accounting company concludes a professional liability agreement with an individual entrepreneur, providing guarantees - full compensation for material damage.

In addition, the advantage of outsourcing companies is that they usually have a staff of specialists with vast experience. Of course, this option of accounting will save the entrepreneur from many problems and greatly simplify and optimize his activities.

Accountant for individual entrepreneurs on different taxation systems

And now let's find out some features of the bookkeeping of an individual entrepreneur in different taxation regimes.

Do I need an accountant for IP on OSNO?

The most complex tax regime in the Russian Federation is the general taxation system (OSNO). Many individual entrepreneurs have to switch to this tax regime due to the increasing level of competition. Consumer-organizations prefer to deal with full-fledged VAT payers.

Bookkeeping on the general taxation system is a rather complicated matter, and if an individual entrepreneur wants to conduct his business calmly and avoid penalties, then when using this regime, it is best for him to seek help from qualified and competent people (an accountant or an outsourcing company).

Do I need an accountant for an individual entrepreneur on the simplified tax system and PSN?

The simplified taxation system in the Russian Federation is one of the most popular. This tax regime for individual entrepreneurs is quite simple and straightforward. All taxes are replaced by one. The objects of taxation are "income" (6%) or "income minus expenses" (15%).

Recall that the USN involves the maintenance of the Book of Accounting for Income and Expenses (KUDiR). An individual entrepreneur must submit a report to the tax office by March 31 once a year, pay contributions to the Pension Fund and the Social Insurance Fund and make advance tax payments.

Does an individual entrepreneur need an accountant on the simplified tax system? It all depends on the field of activity of the entrepreneur and on the availability of employees. In most cases, the services of an accountant for individual entrepreneurs on the simplified tax system are not required.

Only certain types of activities fall under the patent system of taxation. It can be applied by an individual entrepreneur if the number of employees is not more than 15 people.

IP on the USN leads KUDiR. The tax is paid in two stages. No reporting on the PSN is provided.

Does an entrepreneur need an accountant if he uses a simple PSN regime? Only the IP itself can answer this question.

If an entrepreneur employs employees, he must:

maintain personnel records;
pay tax on employees' salaries;
provide reporting to extrabudgetary funds.

On the PSN, it is also necessary to make payments to the FIU and the FSS.

Do I need an accountant for IP on UTII and on ESHN?

A single tax on imputed income, they have the right not to conduct KUDiR. They are required to take into account only physical indicators (which characterize the type of activity of the IP).

IP on UTII:

provides quarterly reports to the tax office (until the 25th day);
pays the calculated tax (until the 20th day).

Individual entrepreneurs applying the Unified Agricultural Tax maintain KUDiR. Payment of the ESH tax occurs 2 times a year (July 25 and March 31), and the report is submitted to the tax office once a year - until March 31 of the next year.

Fixed payments on both systems are paid in any case, regardless of the presence (or absence of employees).

Thus, we can conclude that it is impossible to unequivocally answer the question of whether an individual entrepreneur needs an accountant. It all depends on how much reporting you need to keep, and also in many respects - on the financial situation of an individual entrepreneur and the amount of free time.

How much does a sole proprietorship accountant cost?

For convenience, we offer information on the cost of accounting services in the form of a table:

Number of documents	USN 6%	USN 15%	BASIC











	negotiable

Documents are understood as invoices and acts (receipt, sale), statement of r/s in one day, advance reports, PKO, RKO and some others;

The price includes payroll for up to 5 employees;
Accounting in OJSC, CJSC etc. - negotiable;
Accounting (import / export, production, construction) - coefficient 1.2.

Is the information useful? Tell friends and colleagues

Dear readers! The materials of the site site are devoted to typical ways of solving tax and legal issues, but each case is unique.

If you want to know how to solve your particular issue, please contact us. It's fast and free! You can also consult by phone: MSK - 74999385226. St. Petersburg - 78124673429. Regions - 78003502369 ext. 257

IP accounting is a process that includes many nuances and features, without knowing which a novice entrepreneur will not be able to conduct financial affairs in accordance with the requirements. There are several taxation regimes that an individual entrepreneur can use. Each of the methods has its pros and cons.

What it is

Accounting is a system for collecting information about the organization's funds and its obligations. Accounting must be kept continuously, including all business transactions.

Accounting is required to obtain reliable information about the organization.

The data obtained will allow:

prevent negative results of economic activity;
determine the economic reserves of organizations to create a sustainable financial situation;
comply with the legislation established for entrepreneurs;
control business operations and determine their expediency;
control property and track its movement;
control the use of company resources;
supervise the activities of the company, in accordance with established standards.

IP accounting in 2018

The Federal Law “On Accounting” dated December 6, 2011 No. 402-FZ establishes that an individual entrepreneur is not required to keep accounting records. Despite this, An individual entrepreneur must report to the state in the form of tax accounting.

Tax accounting means collection of data that is used to determine the tax base and the amount of payments. The responsibility for maintaining this record falls on all entrepreneurs. Other documents are added to this type of reporting, the work with which can cause problems for beginners.

Accounting and tax accounting are different concepts. But outside the legal sphere, it is customary to call both terms the same expression.

Step-by-step instructions: how to lead yourself

Step-by-step instructions for independent accounting of IP:

Calculate approximate income and expenses. The resulting figures will be required to calculate the tax burden.
Based on the data obtained, you can choose the appropriate tax regime. The chosen method of paying taxes will affect the size of future transfers to the state budget. To calculate the tax burden, you can apply for a free consultation.
Each regime has its own tax reporting rules.
The individual entrepreneur must decide whether he needs to hire third-party workers. If the entrepreneur will have employment contracts, then he will need to fill out additional reports. Their number will directly depend on the number of employees. Also, the presence of employees makes it necessary to maintain personnel documentation.
Each tax regime will have its own calendar of payments and reporting. For non-compliance with the deadlines, the IP will be punished with fines, penalties and arrears.
Next, you need to decide on the form of accounting services. If an individual entrepreneur uses simple modes, then accounting is allowed to be done independently. To prevent errors, it is recommended to use various helper programs. But in some cases, when bookkeeping will be complicated by the number of business transactions or the taxation system, it is better to turn to outsourcing services.
All documents must be kept. Contracts, confirmations of income and expenses, bank statements, statements and other papers must be kept until the expiration of a three-year period after the removal of the IP from registration.

Accounting and tax accounting on OSNO

The usual taxation system implies that the individual entrepreneur will keep accounting in the standard mode. BASIC- this is the most time-consuming and complex system, which should be used only if other modes cannot be used. Most often used if the entrepreneur works in an industry where there is high demand. In such cases, consumers will first of all pay attention to a full-fledged taxpayer.

If a sole proprietor is using the conventional system, he must:

keep books of purchases and sales;
keep a record of expenses and income;
issue invoices and register them, if necessary, in the journal;
when hiring employees, personnel records are kept.

Paying taxes on OSNO:

contribution to the FIU;
value added tax 18%;
Personal income tax will be 13% of income after deducting expenses that have documentary evidence, if there is none, no more than 20% of income is deducted;
insurance premiums and personal income tax of employees;
payment of other types of taxes established in the region of activity.

Melted reporting to the tax office:

for VAT - until the 25th day of the next month after the reporting period;
for personal income tax - until April 30 of the next year after the reporting one;
reporting for employees to off-budget funds.

Work on USN

Bookkeeping on the USN is much easier, since the entrepreneur will be required to submit only one declaration per year. The deadline for submitting this declaration is April 30 of the following year after the reporting one.

When using the simplified tax system Income 6%, an entrepreneur can do bookkeeping on his own. 6% of total income is required to be paid. You will also need to pay an advance, the amount paid will be taken into account when calculating the annual tax.

There is also an alternative version of the USN - Income minus expenses. This method implies the need to collect documents that will prove the existence of expenses and their validity. The correct execution of these documents is an important part, without which it will be impossible to maintain the simplified tax system according to such a scheme. If the expenses are not justified, or they do not fall into the list approved by Article No. 346.16 of the Tax Code of the Russian Federation, then they will not be taken into account.

Reporting deadlines in 2018: calendar, table

There are mandatory reports to be submitted to:

PFR in the form of SZVM until the 15th day of the month following the reporting one;
FSS in the form 4-FSS before the 20th day in paper form and before the 25th day in electronic form of the month following the reporting period.

Table-calendar for reporting for individual entrepreneurs in 2018.

Tax regime	Quarters
Tax regime	First	Second	Third	Fourth
USN	Advance payment - until April 25.	Advance payment - until July 25.	Advance payment - until October 25th.	Declaration and payment for the year - until April 30.
UTII	Declaration by April 20.	Declaration by July 20.	Declaration by October 20.	Declaration by January 20th.
ESHN	Not required.	Advance payment for six months - until July 25.	Not required.	Declaration and payment of tax for the year - until March 31.
BASIC	VAT return by April 25th.	VAT return by July 25th.	VAT return by October 25th.	VAT return by January 25th.

If the individual entrepreneur works on PSN, then a tax return is not required. In the case of using a patent. The due date depends on the type purchased and its expiration date.

Program for reference

For accounting, you can turn to various programs that facilitate the whole process, especially for beginners in this field. To create a report, it is enough to enter the necessary data, after which the program will independently compare the entered information and convert it into the required form.

Popular programs:

"1C: Accounting" online version: the largest range of tools for work. Users note the absence of negative aspects of the service. Cost: from 400 to 6,400 rubles.
"1C: Accounting": the best software for the work of an accountant. Suitable for large and medium-sized individual entrepreneurs who resort to using the services of a professional accountant. For its price, it provides all the possibilities that can only be available on the accounting market. Cost: from 5,000 to 35,000 rubles.
"BEST": will be able to cope with the most complex tasks. The problem is late software updates. Cost: from 9,000 to 30,000 rubles.
"Info-accountant": the main competitor of "1C", which does not lag behind the leader in the width of tools. Ideal for small and medium businesses. Cost: from 5,000 to 36,000 rubles, the user can download and try the free version, which lacks most of the tools.
"Circuit. Accounting”: wide functionality for solving the problems of small entrepreneurs. There is no way to solve some tasks of a narrow focus. Cost: from 1,000 to 4,000 rubles.
"My business": has been operating since 2009, is used even by large enterprises, the user receives weekly mailings, consultations from specialists. Cost: from 366 to 2,083 rubles, there is a trial period.
My Finance: Provides a standard package of tools for small businesses. Suitable for small entrepreneurs, if necessary, it is possible to transfer accounting to outsourcing. Cost: from 1200 to 4200 rubles.
"Sky": a set of simple and understandable tools that allow you to keep accounts without any problems, the user is given the opportunity to use the service on his smartphone using the application. Cost: 500 or 3,500 rubles, depending on the chosen tariff, 100 rubles are added to this price if it is required to submit reports to government agencies.
"Turbo Accountant": flexible and fast service, software is updated quarterly. The main problem is the complexity of development. Cost: from 990 to 58,000 rubles.

Each of the programs presented in the list has its pros and cons. You should choose the one that is understandable to the user and can satisfy the needs of the IP.

Tutorial for beginners

Thanks to modern programs and services, it is not so difficult to do bookkeeping on your own, provided you have a small business. In such cases, a self-instruction manual for beginners will be required only to the extent that they master the basic terms and understand which amounts affect what.

But if an IP is going to expand to large-scale projects, then it is necessary to take into account many factors that can only be noticed with sufficient experience and knowledge.

A video that shows how to keep an IP accounting without an accountant.

Income and expenses

Maintaining income and expenses with the help of two relevant books.

They must comply with the following conditions:

maintenance is allowed in both printed and electronic form;
all records must be real and reliable;
entries are made in chronological order;
corrections in the book must be made in accordance with the rules (justification, confirmation by the entrepreneur in the form of a signature and date of the change);
each business transaction must be supported by evidence in the form of documents;
each business transaction must be reflected in the book;
the book is in Russian;
a separate book is created for each tax period.

Regulatory regulation

Regulatory regulation governing accounting for individual entrepreneurs:

Federal Law No. 402 "On Accounting" dated 06.12.2011 - the obligation of accounting by each economic entity on the territory of the Russian Federation; - Regulations on bookkeeping.

Bookkeeping involves taking into account many factors. But their number will be an order of magnitude smaller if there are no employees under the control of the individual entrepreneur, or there are very few of them. Also, the amount of documentation and reporting will be affected by the taxation system, which is chosen depending on the field of activity, the amount of work, the number of employees and other variables.

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

Accounting for individual entrepreneurs on 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 business entities. Allows you to minimize losses and a package of documents provided for reporting, as well as simplify their completion. Regarding other methods of income control, the accounting of individual entrepreneurs on the simplified tax system differs in a positive way, as releases the IP:

From taxation on personal income;
From the charge of value added tax;
From the stability of the amount of contributions established by law (in the Pension Fund and the Social Insurance Fund);
From the need to conduct complex calculations.

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

According to the results of the annual reporting or tax period, the IP income limit does not exceed the amount of 79,740,000 rubles;
The staff 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 IP accounting on the simplified tax system can work without accruals:

personal income tax;
VAT (other than export);
Property tax (if the tax base is not their cadastral value).

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

Types of objects with simplified tax system

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

Comparative characteristics	Income	Income minus expenses
tax percentage	6%	15 %
The right to deduct from the tax contributions made to the Pension Fund and the Social Insurance Fund	Available. If IP: Has employees - 50%; Has no employees - 100%.	Not available.
The right to reduce the tax rate by regional regulations	Can be reduced up to 1%	Reduced to 5%
Calculation of the amount of tax contributions and their payment	The calculation takes place on an accrual basis quarterly. The result 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 expense is subtracted from it. The calculation takes place on an advance basis, quarterly. The individual entrepreneur must submit the tax return by April 30.

It is impossible to answer unequivocally whether it is necessary to keep accounting of IP on the simplified tax system in 2019. Legislatively, the 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 on the simplified tax system in 2019, the following types of documentation will be needed:

KUDiR. The main document for accounting for financial receipts to the cashier, or to electronic accounts. These incomes are taken as the basis for calculating the payment. With the simplified tax system - 6%, registration of the expense column is not made. It is an obligation to present on demand for persons conducting accounting. IP accounting under the simplified tax system in 2019.
Book of cash accounting. Compiled according to the form KO - 4. In the electronic version, it is printed daily and brochured. Contains data on all expenditure and receipt transactions, with the entry of data on the recipient or payer.
Cash orders, receipts and expenditures. They are used when accounting for documents and cash transactions (payroll, payment for supplier services, cash delivery, etc.).
Cashier's checks. Issued to clients at the conclusion of the transaction. Can be replaced by strict reporting forms.
Client agreements. Mandatory for compilation in the same way as closing documents (waybills, acts of delivery of work). Secure the rights and obligations of the parties and are the guarantor of security against fraud.
Employee Documentation. Includes:
- employment contracts;
- The staffing table, which is compiled according to the form No. T-3;
- Orders for admission and dismissal;
- Regulations on working with personal data, bonuses and fines.

Registration of documents with the simplified tax system - 15% should be the same as accounting for an individual entrepreneur with a simplified tax system with an income of 6% in 2019. The retention period for such documents is 4 years.

Accounting for individual entrepreneurs on the simplified tax system with employees

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

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

Such a boom. accounting implies that an individual entrepreneur has accrual skills:

Funds for payment to the employee (twice a month);
insurance premiums;
Vacation and maternity allowances.

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 provide information to:

FIU.
- Information about persons subject to insurance (according to the law 385-FZ). Monthly (form С3В-М);
- Quarterly reporting (RSV-1 form).
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 an individual entrepreneur on the simplified tax system income minus expenses in 2019 and how to keep them in a simplified form with a rate of 6%. But significantly different in cases where there are employees in the state. The general rule is that the annual report must be submitted by April 30 of the current period.

Organizers of business bear certain responsibility for violation of the tax regime. IFTS, appealing articles 119 and 76 of the Tax Code, imposes fines for:

Violation of the term 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 FIU for late submission or distortion of data in reporting in the forms:

2-NDFL. The fine varies from 100 to 1000 rubles;
6-personal income tax. A delay of 1 month is estimated at 1000 rubles. Any document not submitted is valued at five hundred rubles;
RSV-1. Punishable by a fine of 500 rubles for the worker for whom the report is submitted.

For non-compliance with the requirements of Rosstat in 2019, a fine of 10 to 20 thousand rubles is imposed.

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

Video: how to keep records of IP on the simplified tax system

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

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

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

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

Production of goods subject to excise duty.
Development and sale of minerals.
Notarial activity.
Advocacy.
Banking.
Insurance.
Participation in non-state pension programs.
Investment activities.
Representation in the securities market.
Pawnshop.
Work in the field of gambling.
Participation in the agreement on the distribution of products.
State activity.
foreign operations.
Issuance of microloans.
Personnel provision services.

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

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

personal income tax.
Property tax.

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

The basis for taxation of a single tax is:

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

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

Tax rates:

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

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

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

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

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

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

Main Documentation:

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

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

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

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

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

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

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

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

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

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

Revenue calculation

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

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

Not included in operating income:

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

The date for income recognition is:

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

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

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

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

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

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

In 2019, advance payments are made:

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

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

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

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

Example (6% tax rate):

Income (D) IP amounted to the following periods:

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

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

Listed insurance premiums (SV):

in February for 2017 - 500 rubles.

in April for 2019 - 2,000 rubles.

Trading fee (TS) paid:

in March for 2019 - 1,000 rubles.

in June - 1,000 rubles.

Advance amounts paid:

in April for 1 sq. 2019 \u003d D x 6% - SV - TS \u003d 50,000 x 6% - 500 - 1000 \u003d 1,500 rubles.

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

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

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

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

Income for this period - 130,000 rubles.

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

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

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

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

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

Calculation and payment of insurance premiums

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

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

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

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

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

For example:

Revenue for 2019 = 500,000 rubles

Fixed CB = 32 385 rubles.

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

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

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

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

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

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

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

The legislation does not provide any other benefits.

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

The following information is required for calculations:

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

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

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

The following are subject to payment to the budget:

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

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

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

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

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

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

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

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

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

cash receipt order (PKO);
(BSO).

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

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

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

Exceptions are:

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

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

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

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

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

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

Reporting

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

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

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

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

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

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

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

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

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

For the successful conduct of your own business, the legislation provides for registration as, and hence interaction with the tax authorities in terms of accounting.

The meaning and features of accounting in doing business for individual entrepreneurs

With its competent organization, individual entrepreneurship receives:

the ability to assess the current situation and analyze its future development;
improving the efficiency and orderliness of work;
the ability to provide for potential reserves of growth and profitability of the enterprise.

At the same time, one should remember the high degree of responsibility in organizing and maintaining, since the legislation provides for penalties for various kinds of errors.

Underpayment of taxes in the amount of 10% of total payments for three years may result in:

imposition of a fine
business blocking;
criminal liability.

Entrepreneurs are liable with their own property, debt obligations remain even when the IP is closed.

The taxation system chosen during registration determines the composition of reporting to the tax authorities:

. It stands out for its laboriousness, accounting is carried out in full. It is necessary when working with counterparties - VAT payers.
. Tax payments are indicated in the format of fixed amounts.
USN - a simplified scheme of interaction with the IFTS, excluding the accrual and payment of property tax, personal income tax, VAT.

Is it difficult to keep an IP bookkeeping and how to start it right

There are several options for organizing and keeping records, so you need to decide in which format you want to implement the accounting function:

On one's own.
For such an organization of accounting, knowledge in the field of current legislation is required, to be aware of all its changes and innovations, to clearly navigate the timing of reporting.
The use of the simplified tax system in the absence of employees greatly facilitates self-management.
But "pitfalls" can also be present here, provoking the risks of omissions and, as a result, getting a fine.
With the help of a hired hand.
There is no need to divert financial functions to the organization, this area of \u200b\u200bactivity is completely transferred to his jurisdiction.
Consulting services.
Options for both full support and partial support are being considered.
It all depends on the size of the business.
Full-fledged accounting support is fraught with a monthly increase in costs, partial services are much cheaper, but there is no guarantee of high-quality work, non-disclosure of confidential information and other points.

Organization of self-registration of IP

How to do business accounting on your own? Independent accounting involves the organization of accounting, tax, and management accounting.

With the help of management accounting, an entrepreneur receives additional information about the state of the finances of his enterprise, an analysis of the economic efficiency of the operations performed, which helps to increase the profitability of the work. Tax accounting provides for timely reporting to the fiscal authorities.

For accounting, the ideal option is to work in accounting programs, or keep records manually. The main condition for self-managed second-hand is to have a clear idea of the operations performed and to be well versed in your documents.

Accounting automation

Automation plays a significant role in facilitating accounting functions. Below is a list of the most popular accounting programs.

The majority of votes, of course, for 1C

The presence of "1C:Entrepreneur" contributes to the effectiveness of control over the financial side of the business, as well as the implementation of a multifunctional reporting system.

As negative sides, one can note such points as additional costs (online mode is not provided) for the acquisition, installation and maintenance of the program.
In addition, for the formation and submission of reports to the IFTS, you can use the “Taxpayer of Legal Entities” service, which helps to fill out, check, and print all types of reports on paper.

Clarification. The program is not provided for the full-fledged maintenance of second-hand IP accounting.

Internet accounting

Functioning in the online service through authorization. Possibility of financial control around the clock from any computer.

The software offers the option of a reminder of the deadlines for reporting and the possibility of remote filling.
As an example: Internet - accounting for IP "My business".

The working functionality of the system combines the possibilities of round-the-clock access to the database:

for comprehensive second-hand management;
to obtain theoretical knowledge on accounting, reporting, obtaining professional advice;
for free remote registration of IP.

BASIC for IP

The general taxation system is one of the most labor-intensive regimes for accounting, tax burdens, and the amount of reporting documentation.

For individual entrepreneurs, where accounting is kept on a common system, reporting is provided for the following taxes:

Personal income tax for residents of the Russian Federation 13%.
VAT 0%, 10%, 18%.
Personal property tax up to 2%.

Used accounting for OSNO for entrepreneurs is carried out according to the same scheme as in traditional companies:

The book of income and expenses is filled out.
sales.
A register of invoices is maintained.
Implemented.
From the accrued wage fund of employees, deductions are made to off-budget funds (PF, FSS, MHIF).
Withholding from wages and transfer to the personal income tax budget.
Reporting to the IFTS is quarterly for VAT, once a year a tax on income of individuals is submitted.

personal income tax

Payment is made from income from activities, reduced by the amount of expenses that have reasonable evidence. The calculation formula can be represented as follows:

Personal income tax = (income minus expenses) * 13%,

13% - personal income tax rate for residents,

non-residents pay at a rate of 30%.

VAT

This tax is paid on the goods and services sold. Tax rates are provided in the amount of 18, 10, 0 percent.

The amount of VAT payable is reduced by the amount of tax deductions:

VAT on purchased goods and services;
VAT on imports.

Tax deductions must be confirmed by:

duly executed primary documents confirming the fact of acceptance for accounting;
having an invoice.

Property tax

The object of taxation is the property of an individual entrepreneur participating in the activity. The tax is calculated in the amount of up to 2% of the book value.

What system can be learned from the video.

Simplified taxation system for individual entrepreneurs

Thanks to the simplified taxation system, entrepreneurs have the opportunity to maintain simplified accounting, which is most relevant for novice businessmen.

The minimum tax burden is relevant for exemption from taxes such as:

personal income tax in terms of income from entrepreneurship;
Tax on property involved in the activities of individual entrepreneurs;
VAT except on import imports.

The object of taxation on the simplified tax system is income with a tax rate of 6%, or the difference between income and expenses, in this case, a n / rate of 15% is applied. The reporting period is a calendar year, at the end of which, by April 30, a tax return is submitted to the IFTS.

In parallel, data on the use of hired personnel are transferred to the Pension Fund and the tax office. In the absence of such information, “0” is affixed.

Conducting cash transactions, fulfilling the obligations of tax agents, paying contributions to extra-budgetary funds is carried out on a general basis. In the absence of payments to individuals / persons, fixed amounts of payments are paid.

The deadline for payment is the last day of the reporting year.

ENVD. Sole proprietor - tax payer

To obtain the status of a payer for imputed income, an application is submitted to the tax office (No. UTII-2). This operation is carried out within five days from the date of commencement of the activity.

The requested documents are:

IP passport.
Certificate confirming registration and registration as an individual entrepreneur.

The tax is calculated at the standard rate of 15% of the taxable base. Since 2016, amendments have been made to its size.

The UTII rate can be reduced and vary from 7.5 to 15%. It depends on the decision of the authorities of m / entities and cities of federal significance.

The base from which UTII is calculated is the so-called imputed income. Its calculation is based on the product of the underlying return and the actual expression of the physical parameters adjusted for specific coefficients.

Reporting:

UTII tax return is submitted quarterly.
Quarterly reporting to off-budget funds for individual entrepreneurs using the labor of employees.
Annual provision of data on the average headcount.
Financial statements.

Income and expense ledger

Maintaining KUDiR is provided for by the tax legislation of the Russian Federation and is used to calculate the tax base for simplification. Outwardly, it has the format of a register, which reflects the business transactions of the taxpayer.

The absence of a book or its maintenance with violations is fraught with the imposition of penalties from 10 to 30 thousand rubles, which is enshrined at the legislative level. In case of understatement of the taxable base due to violations, the fine will be 20% of the amount of non-payment.

The book is kept in electronic or paper format, in the second case it is stapled, numbered, signed. It is submitted for tax inspection upon request.

KUDiR can serve as confirmation of the expenditure of targeted funds, as well as income when calculating the rate of insurance premiums for individual entrepreneurs for the PFR.

Filling order:

The first and fourth sections are intended for individual entrepreneurs on the simplified tax system "income".
The first and third sections are filled in for taxation "income minus expenses".
The presence of operations with fixed assets requires the completion of the second section.

The procedure for entering data into the book is presented below, which reflects the registration of expenses on the example of the issued salary and personal income tax.

Registration
No. p / p	Date and number of the primary document	Contents of operation	Income taken into account when calculating the tax base	Expenses taken into account when calculating the tax base
1	2	3	4	5
1	No. 10 dated 03/17/2016	Included in expenses: paid		460000
2	P / order No. 64 dated 03/18/2016	Included in expenses: personal income tax on employee income		60000

The cost of accounting services

So, how much does it cost to do business accounting? The average salary of an ordinary accountant in Russia is about 30,000 rubles, the main one is 45,000 rubles.

The amount of accrued insurance premiums, respectively, 9000 rubles and 13500 rubles. That is, on average, for an individual entrepreneur, the service of an accountant will cost 39,000 or 58,500 rubles.

Appeal to outsourcing will cost approximately in this format.

Number of documents	USN 6%	USN 15%	BASIC
—	1000r.	1000r.	1500r.
—	1000r.	1000r.	1000r.
to 10	1700r.	1700r.	2100r.
up to 20	1900r.	2000r.	2500r.
up to 30	2500r.	2700r.	3300r.
up to 40	2700r.	3000r.	3700r.
up to 50	3300r.	3700r.	4600r.
up to 75	4400r.	4950r.	6100r.
up to 100	5400r.	6400r.	7600r.
up to 150	7300r.	8800r.	10700r.
up to 200	9700r.	11500r.	16000r.
over 200	negotiable

Conclusion

The presented layout for IP accounting is for informational purposes only.

What taxation regime is most suitable for your business, where to start, keep records on your own or invite an experienced pro, the word is up to you.

Learn about the general taxation system for individual entrepreneurs in the video.

In contact with