How to maintain accounting and tax records for individual entrepreneurs yourself - step-by-step instructions. How to keep records on the simplified tax system “income”

Accounting for individual entrepreneurs

In accordance with the Federal Law “On Accounting”, individual entrepreneurs are exempt from the obligation to keep accounting records. Accounting for the property of an individual entrepreneur is carried out in accordance with tax legislation.

For accounting under the normal taxation system, the book of income and expenses and business transactions for individual entrepreneurs is used, approved by order of the Ministry of Finance of the Russian Federation and the Ministry of Taxes of the Russian Federation dated August 13, 2002 No. 8 bn/BG-3-04/430. It also regulates the procedure for maintaining this book of income and expenses.

Note! Clause 13 and clauses 1-3 of clause 15 were recognized as inconsistent with the Tax Code of the Russian Federation and ineffective (decision of the Supreme Arbitration Court of October 8, 2010 No. VAS-9939/10)

For entities applying the simplified taxation system, it is provided for maintaining a Book of Income and Expenses of Organizations and Individual Entrepreneurs applying the simplified taxation system. The book and the Procedure for reflecting business transactions in it were approved by Order of the Ministry of Finance of the Russian Federation dated October 22, 2012 No. 135n.

For individual entrepreneurs using the simplified tax system based on a patent, there is a book for recording the income of individual entrepreneurs using a simplified taxation system based on a patent. The book and the Procedure for reflecting business transactions in it were also approved by Order of the Ministry of Finance of the Russian Federation dated October 22, 2012 No. 135n.

The situation with the procedure for keeping records of property, liabilities and business transactions by entities paying a single tax on imputed income and a single agricultural tax has not been resolved. The fact is that, in accordance with the Tax Code, these taxpayers must keep records of income and expenses. But there is no approved form of accounting for them. Thus, in accordance with the accounting law, they record income and expenses in accordance with tax legislation. But tax legislation ignores this issue. They cannot keep records in accordance with the book of income and expenses for individual entrepreneurs - payers of personal income tax, since the “Accounting Procedure” directly states that it does not apply to the income of individual entrepreneurs for whom the simplified taxation system is applied, accounting and reporting provided for small businesses, as well as for income on which a single tax on imputed income and a single agricultural tax are paid.

At the same time, paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation provides for the obligation of the payer of the single tax on imputed income to keep records of property, liabilities and business transactions.

Since the amount of income received and expenses incurred do not affect the calculation of the single imputed tax, therefore, tax accounting of those indicators that do not affect the amount of taxes levied can hardly be considered appropriate. This conclusion is also confirmed by the fact that individual entrepreneurs who pay a single tax under the simplified system on income do not reflect their expenses in the Book of Income and Expenses.

At the same time, payers of the single tax on imputed income need to keep records of those indicators that are used in calculating the tax base for these taxes. If these indicators are not taken into account, individual entrepreneurs may be held liable for failure to provide the tax authority with the information necessary to carry out tax control.

For example, to calculate UTII for household services, a physical indicator is used - the number of employees. Therefore, the entrepreneur must keep time sheets and calculate the average number of employees to correctly calculate the tax.

For some types of activities there is generally nothing to take into account. For example, in retail in a store. To calculate the tax, you only need title documents for this store (for example, a lease agreement)

When keeping records under OSNO and simplified tax system, the following must be taken into account:

Individual entrepreneurs must ensure the completeness, continuity and reliability of accounting for all income received, expenses incurred and business transactions when carrying out business activities.

The Accounting Book reflects the property status of an individual entrepreneur, as well as the results of business activities for the tax period.

Accounting for income and expenses and business transactions is carried out by individual entrepreneurs by recording in the Accounting Book information about income received and expenses incurred at the time of their commission in a positional manner.

All business transactions carried out by an entrepreneur must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which tax accounting is conducted.

Local tax authorities often require individuals to use unified forms of primary accounting documentation for recording trade operations, approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132 “On approval of unified forms of primary accounting documentation for accounting for trade operations.” ". Such requirements, as a rule, are not justified, since paragraph 2 of this resolution states that these forms are intended for legal entities of all forms of ownership operating in sectors of the economy. This means that they may not be used by individuals (or applied voluntarily and selectively). At the same time, the Procedure establishes that individual entrepreneurs must use primary documents of the approved form. To avoid unnecessary disputes with tax inspectors, it is better to use unified forms for trade transactions, especially since your purchasing organizations need them for accounting.

Accounting books can be kept both on paper and in electronic form. When maintaining the Accounting Book in electronic form, individual entrepreneurs are required to print it out on paper at the end of the tax period. Individual entrepreneurs using OSNO must have the accounting book certified by the tax office, individual entrepreneurs using the simplified tax system and PSN should not do this.

Hello, dear readers!

Accounting is a rather complex process that many people cannot do. In order to correctly reflect all cash receipts and expenses, as well as other business transactions of the company, you need to know the basics and principles of accounting. Only a specialist can cope with this task. This is why many business owners resort to the help of professional accountants or outsourcing firms.

As they say, you put matters in the hands of knowledgeable people - and you don’t worry.

Accounting involves many activities, including:

• maintaining cash discipline,
• preparation of primary documentation,
• calculation and payroll of employees,
• preparation of a balance sheet,
• fixed asset accounting
• and much more.

If you are just planning to open your own business, then you are probably faced with the question of the need to maintain accounting records. Should I lead it or not? Limited liability companies are required to do this under any taxation regime. But whether an individual entrepreneur should keep accounting - this question is much more interesting. Let's look at this topic based on current legislation.

Let's turn to the law

General standards and principles of accounting are regulated by the Federal Law “On Accounting” dated December 6, 2011 No. 402-FZ, which came into force on January 1, 2013 and is relevant in 2019.

According to it, all economic entities are required to maintain accounting (clause 1, article 6). However, it is also stated there (clause 2 of Article 6) that this requirement does not apply to:

1. Individual entrepreneurs - if, in accordance with the legislation on taxes and fees, they keep records of their income and expenses or other indicators characterizing the type of their activity.
2. Branches or representative offices of foreign organizations that maintain tax records in accordance with the law.

We are more interested in the first point. After all, it states that an individual entrepreneur should not carry out accounting if he maintains tax records. Does this rule apply to all individual entrepreneurs, regardless of tax regime? Let's clarify the situation.

IP on the simplified tax system

IP on PSN

Working under a patent, an individual entrepreneur is also not required to keep accounting, since he maintains KUDiR (which takes into account only income). You can read more about the patent regime.

Results

We examined all types of taxation and found that in any case, individual entrepreneurs DO NOT KEEP accounting records, unlike LLCs. Therefore, if you want to register an individual entrepreneur, then know that the legislation has significantly simplified your work.

As for tax accounting and preparation of reports to the Federal Tax Service and extra-budgetary funds, no one has canceled them. Therefore, I advise you to find someone who will prepare and submit declarations if you cannot do it yourself.

When I became an individual entrepreneur (the process of my registration has been written in detail), I also faced the question: how not to get confused in taxes, calculate everything correctly and submit the necessary reports on time? Hiring an accountant with a salary of several thousand rubles a month was not part of my plans. In the end, I settled on an online accounting service Contour.Elbe. I've been working with it for 2 years now and haven't seen any downsides yet.

The system itself fills out the KUDiR for me, calculates the amount of tax, suggests deadlines for submitting reports, and also fills out the annual tax return. I don’t even go to the Federal Tax Service - I send everything over the Internet, spending a few minutes on it. In general, it’s convenient, I recommend it.

If you have any questions about the topic of the article, I will be happy to answer them. Leave comments and share the link to the article on social networks.

I wish you successful business!

Best regards, Sergey Chesnokov

As a general rule, all economic entities are required to maintain accounting records (Part 1, Article 6 of Federal Law No. 402-FZ of December 6, 2011). But there is an exception to this rule, which concerns, in particular, individual entrepreneurs (IP). We will tell you about the features of accounting for individual entrepreneurs in our material.

Should an individual entrepreneur keep accounting?

Accounting legislation provides that individual entrepreneurs may not keep accounting records if, in accordance with the legislation of the Russian Federation on taxes and fees, they keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity (clause 1 Part 2 of Article 6 of the Federal Law of December 6, 2011 No. 402-FZ). And since such accounting of individual entrepreneurs is maintained both under the general taxation system and under special regimes, the accounting “benefit” applies to all entrepreneurs. This means that there is no obligation to maintain accounting records for individual entrepreneurs who use the Unified Agricultural Tax, the simplified tax system, and the UTII. They do not maintain accounting for individual entrepreneurs on a patent (PSN).

Accounting for individual entrepreneurs: usually or simplified

Thus, maintaining accounting records for an individual entrepreneur is his right: he cannot be obliged to maintain accounting records, but he can decide to maintain accounting records himself. After all, accounting will help an entrepreneur not only increase the efficiency and reliability of information about his financial and economic activities, but also strengthen control over financial, material and other resources. And in conditions of automation, accounting in specialized programs ceases to be particularly labor-intensive.

And here the individual entrepreneur has another choice: to conduct accounting in a general manner or use a simplified version.

Individual entrepreneurs can use simplified accounting methods and even prepare simplified financial statements (Part 4, Article 6 of Federal Law No. 402-FZ dated December 6, 2011).

For example, reflecting the purchase of materials as an individual entrepreneur, a simplified accountant can make an accounting entry of the form:

Debit account 10 “Materials” - Credit account 51 “Settlement accounts”, i.e. bypassing account 60 “Settlements with suppliers and contractors”.

Also, with simplified accounting, an individual entrepreneur can reduce the number of synthetic accounts used: for example, instead of accounts 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses” use only account 20 “Main production”, and instead of two accounts - accounts 41 “Goods” and accounts 43 “Finished products” use only account 41.

Many businessmen, when opening their own business, do not pay enough attention to maintaining accounting, tax, and personnel records. You should think about the serious consequences in case of incorrect document flow at the enterprise. Fiscal authorities may impose large fines and penalties for the absence of required papers and declarations. To avoid such a situation, you need to know how to organize an accounting system depending on the chosen taxation scheme, and what documents to submit to employees of the Federal Tax Service (hereinafter referred to as the Federal Tax Service).

Accounting for individual entrepreneurs

According to the provisions of Federal Law No. 402-FZ of December 6, 2011 “On Accounting,” individual entrepreneurs (hereinafter referred to as individual entrepreneurs) are allowed not to use a complex document flow and accounting system with often incomprehensible operations and postings. Many businessmen mistakenly interpret this resolution as permission not to do accounting at all, limiting themselves to regularly filling out the Book of Income and Expenses (hereinafter referred to as KUDiR). Meanwhile, the entrepreneur will have to submit tax reports, and this requires maintaining primary documentation.

Registration of accounting records for individual entrepreneurs, the nuances and features of office work are directly related to the tax system chosen by the businessman. If an entrepreneur has chosen one of the preferential special regimes, then managing document flow is easier. If you have chosen the basic taxation system (hereinafter referred to as OSNO), then you cannot do without qualified specialists who can calculate the paid and deducted value added tax (hereinafter referred to as VAT).

In order to competently and correctly calculate the tax base for the payment of fees to the state and contributions to federal funds, it is necessary to constantly take into account the primary documentation. If an entrepreneur hires employees, then accounting for individual entrepreneurs becomes more complicated, since it will be necessary to calculate taxes for employees, pay them to the Federal Tax Service, and submit timely declarations and reports to inspection authorities.

Accounting Features

The responsibilities of any entrepreneur include maintaining KUDiR in paper or electronic form. If a businessman prefers to manually fill out the book, then he will need to number all the pages, sew them together, and seal them. The document reflects information about all business transactions carried out by the company - the receipt of cash and non-cash funds, expenses incurred. KUDiR serves as the object of inspection by the tax service. The literacy and accuracy of accounting can be checked within three years after the official closure of the company.

Only entrepreneurs who apply the Unified Tax on Imputed Income (hereinafter referred to as UTII) are exempt from maintaining KUDiR; all other businessmen are required to submit this document to the tax service. If the entrepreneur “sits” on OSNO, then he will have to keep records of all primary documents, invoices with VAT, and make accounting entries related to the calculation and deduction of this tax. The main tax system provides for the payment of taxes on profits and property, which will have to be calculated separately, determining the basis for calculating fees.

Tax accounting and reporting

Maintaining the documentation necessary to calculate and pay the necessary fees is called tax accounting. Often, businessmen combine accounting and tax accounting, since internal records management is directly related to the calculation and payment of contributions to budgets of all levels. In order to calculate and pay the required fees, you need to thoroughly study what reporting is required in the applicable taxation system.

If a businessman illiterately draws up official papers, maliciously or unintentionally misleads the Federal Tax Service by providing incorrect reporting, or understates the basis for calculating taxes, then he will have to bear responsibility. The legislation provides for severe penalties for enterprises that have incorrectly organized accounting in the organization, up to and including criminal prosecution, if there is evidence of arrears in paying taxes in excess of 600 rubles. Bailiffs can confiscate not only the property of the company, but also the personal property of the owner.

Organization of individual entrepreneur accounting

Since well-organized accounting is of great importance for an entrepreneur, immediately after carrying out the registration procedure and selecting a taxation system (hereinafter referred to as TS), the businessman should decide how he will carry out document flow and ensure that taxes and fees are calculated correctly. There are three options for a merchant to conduct accounting:

• Independent. If one of the preferential special regimes is chosen, then the entrepreneur can organize the document flow personally.
• With the involvement of an employee. This option is chosen if they feel insufficient competence in accounting matters.
• Contract with an outsourcing company engaged in consulting, provision of accounting and tax services. This organization of document flow in an enterprise is the simplest, but it is expensive.

Independent accounting in special modes

Preferential SNs provide for easier documentation. To reduce costs, you can conduct office work yourself. Maintaining accounting for individual entrepreneurs using the simplified tax system involves consistent and systematic filling out of KUDiR and recording of primary reporting. If a businessman uses UTII, then accounting is simplified. There is no need to maintain KUDiR; you can only limit yourself to recording the documentation that serves as the basis for calculating the basic tax.

Independently maintaining official papers is beneficial from a financial point of view - a businessman does not spend money on hiring employees who can be entrusted with such a task. Switching to online accounting services greatly simplifies company accounting. The selected system is cheaper than the services of an incoming or permanent employee, but you should be sober about your capabilities for maintaining the company’s records. Independent accounting for individual entrepreneurs is labor-intensive and is fraught with errors when calculating taxes.

With the help of a hired accountant

If the owner of the enterprise does not want or does not have the time to debug the company’s accounting himself, then he should hire a qualified specialist who understands all the nuances and complexities of the business plan chosen by the merchant, who is familiar with the latest changes in legislation, and who knows the deadlines for deducting payments for fees and taxes. Hiring an experienced accountant will help the employer save money, since the cost of cooperation with one person is much lower than outsourcing office work.

The choice of an employee responsible for accounting for individual entrepreneurs must be approached responsibly, taking into account all the consequences of poor-quality and illiterate work. The cost of services for a hired accountant in Russia ranges from 40-60 thousand rubles. You can agree on piecework performance of duties, for example, submitting reports on time, and at normal times do your own accounting.

Agreement with an outsourcing company

The easiest way to conduct accounting for an individual entrepreneur is to completely delegate the office work to a company that is specifically engaged in maintaining tax and accounting records. This method is acceptable if the owner does not have time to deal with paperwork, he wants to spend his time solving more important economic or financial issues. Specialized firms will keep records “from scratch” and submit reports to the tax inspectorate according to established deadlines.

The advantage of working with an outsourcing company is that a businessman does not need to worry about how tax returns are filled out and payments are transferred to budgets of all levels. A specialized organization takes responsibility for accounting for individual entrepreneurs. The disadvantage of this form of reporting is that the head of the enterprise is completely “excluded” from the process of generating official papers. In addition, the cost of outsourcing services is much more expensive than hiring an accountant. For complete accounting you will have to pay about 100 rubles in Moscow.

How to properly conduct accounting yourself - step-by-step instructions

Properly organized document flow of a company is the key to successful economic and financial activities, so you should carefully consider accounting for individual entrepreneurs. After the registration procedure, the businessman is given a month to choose a SN, otherwise the Federal Tax Service automatically transfers the entrepreneur to OSNO. You should think through all the nuances and details of accounting in advance, studying the principles of deduction of taxes and contributions. You need to act in the following sequence:

1. Estimate the size of the company’s upcoming income and expenses in order to assess the possibility of selecting a tax system.
2. Select the special SN mode, if possible. There are only 4 of them: UTII, simplified taxation system (hereinafter referred to as the simplified taxation system), or “simplified”, Unified Agricultural Tax (UST), patent taxation system (hereinafter referred to as the PSN). You need to choose a special mode depending on the type of work or services that the individual entrepreneur will engage in. The amount of subsequent tax deductions directly depends on the selection of SN. If the individual entrepreneur cannot choose a special regime on his own, you can consult with specialists.
3. Find out what kind of reporting is required to be submitted to the Federal Tax Service for the selected tax system, how to organize accounting for individual entrepreneurs, and record primary documentation.
4. Determine the amount of work that the future company will perform, understand whether it is necessary to use hired labor. The maintenance of personnel records, the calculation of wages to employees with the payment of contributions to funds, benefits, and other issues related to document flow depend on this.
5. Find out the deadlines established by the Federal Tax Service for deductions of taxes and contributions.
6. Determine who will conduct accounting for the individual entrepreneur - an employee, an outsourcing company or the businessman himself. Explore the possibility of using online accounting.
7. Save all primary documents, distributing them into categories. Take into account contracts with suppliers, customers, contractors, maintain strict reporting forms (SSR), estimate documentation confirming the chosen type of activity, expenses incurred and revenue received.

Selecting a tax system and calculating the tax burden

In order to competently choose a suitable SN, the taxpayer needs to decide on its main elements. According to the law, the following factors are taken into account:

• The object of taxation is the receipt of income, profit, or other result from the activities of the organization, in the event of which it is necessary to make payments to the budget.
• The basis for calculating taxes is the expression in monetary units of the object of taxation.
• The period for paying taxes is the time during which the base is determined and the amount of the fee is calculated.
• The procedure for calculating and deadlines for paying tax.

To select a CH, you need to focus on the following criteria:

• direction of the enterprise's activity;
• average number of hired workers;
• the amount of expected profit;
• price of fixed assets and company equipment;
• the average monthly turnover of the company, the regularity of receipt of money from counterparties and buyers;
• regional features that take into account the types of activities for special UTII or PSN regimes.

Accounting for current business transactions in KUDiR

State regulations provide for the maintenance of KUDiR in paper or electronic form. An entrepreneur at any SN is obliged to maintain documentation, recording receipts and expenses, making notes on primary receipts and expenditure orders, invoices, invoices evidencing purchases, and cash flows in the current account. In addition, the merchant’s responsibilities include analytical accounting of profits and losses, which is necessary for the correct calculation of tax payments.

If an individual entrepreneur conducts accounting using OSNO, then, in addition to KUDiR, it is necessary to take into account all primary documentation on value added tax, analyze incoming and issued invoices, which include VAT, with registration in the appropriate journal. Ensuring the maintenance of KUDiR is very important - based on the information available in the book, the businessman submits a tax return 3-NDFL at the end of the reporting period. If an individual entrepreneur works with cash, you need to keep a cash book taking into account all receipts and expenditure orders.

Personnel records

If a businessman hires employees, then in order to accurately calculate contributions to funds and tax payments, proper personnel records of employees are necessary. Labor legislation provides for liability for individual entrepreneurs who neglect to maintain the necessary documentation. When hiring a citizen, an entrepreneur is required to perform the following actions:

• conclude an employment contract or agreement with an individual;
• issue an order to hire a citizen, indicating the start date of his work and his position;
• issue a personal card or file for the hired employee, indicating personal data, information about education, qualifications, work experience, presence of a spouse, children, military ID information (for men);
• make entries in the work book, if available, or create a new one.

When hiring a citizen, the individual entrepreneur is obliged to pay him a salary with personal income tax, contributions to the Pension Fund of the Russian Federation (hereinafter referred to as the Pension Fund of the Russian Federation), the Social Insurance Fund (hereinafter referred to as the FSS), and the Compulsory Medical Insurance Fund (MHIF). All payments for accrued fees are made monthly, until the 15th of the next reporting period.

Information about employees, taking into account employment contracts, personal cards, orders for appointment, transfer, dismissal, penalties, must be stored for at least 75 years. Copies and originals of work records that are not useful to workers are preserved for 50 years. After the liquidation of the enterprise, the employer is obliged to hand over all information about the employed citizens to the archives. The storage period for employer data is unlimited.

Accounting and tax reporting

The merchant will have to keep accounting records and submit several reporting forms to the Federal Tax Service at once, not forgetting to fill out declarations within the deadlines established by law. If an individual entrepreneur has employees, then the following official papers must be submitted:

• in the Pension Fund of the Russian Federation, the SZVM form, about working citizens who are recipients of state benefits, every 3 days until the 15th of the next month;
• quarterly reports to confirm deducted and paid contributions to the Pension Fund of the Russian Federation and compulsory health insurance, provided by the Federal Tax Service at the place of registration of the entrepreneur no later than the 30th day of the following month after the reporting period;
• in the Social Insurance Fund, form 4-FSS on calculated and paid insurance premiums for the previous quarter, no later than the 20th day of the month following the reporting period;
• certificates 2-NDFL, 6-NDFL about the amount of tax paid for employees over the past year, no later than April 20;
• VAT returns quarterly, before the 25th of the next month;
• information about the payment of the main tax of individual entrepreneurs, in accordance with the adopted SN and accounting.

Online accounting and specialized programs for individual entrepreneurs

If you don’t want to spend money on hiring an office employee or transfer documents to an outsourcing company, then you can entrust the accounting and administration of individual entrepreneurs to electronic programs related to accounting automation. You can use the online services “1C: Entrepreneur” or the “My Business” system. Electronic technologies offer individual entrepreneurs the following tools for accounting:

• prompt calculation of the amount of all taxes, fees, and state duties depending on the chosen tax system;
• automatic completion and preparation of tax returns, statements, and other types of reporting;
• recording of primary documentation;
• registration and sending of payment orders to banking organizations;
• blocking in case of unauthorized access;
• control of payments made to employees;
• analytical accounting of expenses, revenue, profitability, losses.

Despite all the convenience of electronic accounting services, a merchant will have to incur costs - buy a program, pay for its installation, constantly pay a subscription fee, and purchase updates. If you have chosen to purchase a patent or UTII, you can manage the paperwork yourself, without using automatic services. Accounting according to OSNO is complex and time-consuming, so it would be more practical to use the labor of hired workers or outsourcing companies rather than purchasing special programs.

Accounting for individual entrepreneurs using the simplified tax system

About 70% of Russian entrepreneurs prefer to conduct accounting using the simplified tax system. This fee deduction scheme is simple - the businessman is required to complete the KUDiR, competently record primary documentation, and pay wages to employees with timely tax payments. Payment of a single fee under the simplified tax system replaces VAT, income and property taxes.

There are two options for the system - “Income” and “Income minus expenses”. If an individual entrepreneur chooses the first scheme, then the KUDiR takes into account only incoming revenue, from which it is required to pay 6% to the state. If the second option was preferred, then the documentation should take into account revenue and expenses. The difference between these two indicators requires you to pay 15%. Care must be taken to account for expenses, since, according to the provisions of the law, not all expenses are included in them.

Maintaining accounting records for individual entrepreneurs on UTII

A merchant using UTII may not issue a KUDiR. To calculate the basic tax, the state requires the issuance of data characterizing the work or services provided by the company. These include the type of activity, the total area of ​​the premises, the number of employees hired, and the amount of expected profit. The tax base takes these indicators into account. The total payment amount is fixed, depending on the applied regional and district increasing or decreasing coefficients. UTII reports are required to be submitted quarterly, before the 20th of the next month.

Reporting of an individual entrepreneur

The chosen tax system obliges you to submit declarations and other official documentation to the Federal Tax Service Inspectorate (hereinafter referred to as the Federal Tax Service Inspectorate) “for yourself” according to the established deadlines. The types of reporting, depending on the adopted SN, can be seen in the table below:

Tax scheme option	Declaration of main fee

Fixed payments for individual entrepreneurs for themselves

In 2019, the annual amount of payments that an entrepreneur is obliged to pay for himself to the Pension Fund of the Russian Federation and the Compulsory Health Insurance Fund (hereinafter referred to as the Compulsory Medical Insurance Fund) changed. The state has established fixed amounts of the following amounts:

• contributions for pension insurance – 26,545 rubles;
• payments for health insurance – 5,840 rubles.

Contributions are paid annually, no later than December 31 of the current reporting period. If, according to reporting data, the income of a businessman is above 300 thousand rubles, then he will have to pay an additional 1% of the amount exceeding this figure to the Pension Fund, starting from the moment the difference is recorded. The maximum amount of contributions to the Pension Fund of the Russian Federation should not exceed 186 thousand rubles.

Reporting on hired employees

If a businessman employs individuals, then he is an employer. Regardless of the taxation scheme, it is required to provide reporting for employees to the Federal Tax Service and federal funds. The types of declarations for employees can be seen in the table below:

Tax calendar for individual entrepreneurs

Proper accounting by an entrepreneur provides for timely advance and final transfers of established fees. Each SN has its own deadlines for repaying debt payments. You can see the dates for transferring payments and submitting reports in the table below:

CH name		6 months	9 months	12 months

Video

Any activity approved by the state through registration entails a whole train of various rules and obligations. The most important of them is the payment of taxes, which must be paid in accordance with the law, in full and on time. Otherwise, punitive measures are provided. It is for this reason that every business entity must keep accounting records of its operations and property. Let's find out whether it is possible to keep accounting in a small LLC or individual entrepreneur without the involvement of a professional and what mistakes an entrepreneur should beware of in this case.

What is accounting and is it possible to do it yourself?

The process of storing and processing all financial documents is called accounting. It is closely intertwined with tax accounting, which is intended only to correctly calculate the budget.

Find out how to choose the right chief accountant for an individual entrepreneur:

The lower the turnover, the smaller the amount of information that needs to be reflected in the accounting registers. Therefore, in some cases, individual entrepreneurs only need tax accounting. And for small businesses, a simplified form of accounting is allowed, which is noticeably different from that used by others.

An individual entrepreneur bears full responsibility for his activities and assumes all risks. Therefore, no one has the right to prohibit him from independently keeping records of his activities. If he, of course, wants it himself.

Any legal entity has owners. They appoint a director to make money for them. Therefore, in most cases, an enterprise creates an accounting department with a chief accountant at its head. But responsibility for the activities of the enterprise remains entirely on the shoulders of the manager.

An exception to this rule may be an LLC that is created by one owner. In this case, he usually becomes the director. The law allows the director of a small enterprise to operate it. It should be clearly understood that such a right implies the availability of appropriate knowledge and skills. Without them, instead of profit, you can get a lot of troubles.

Independent accounting for individual entrepreneurs

To bring individual entrepreneurs out of the “shadow” economy, the legislation provides many “goodies” for them. One of them is the absence of the need to maintain accounting records in its original form.

Regardless of what tax regime an entrepreneur has chosen for his activities, he must keep records of business transactions not according to the chart of accounts using the double entry method, but in the book of income and expenses (KUDiR).

It can be kept in paper form. In this case, every day you should write down all information about income and expenses in a book with a black or blue pen. But this prospect, perhaps, attracts few people.

A friend from school, Excel from Microsoft Office, comes to the rescue. Those who have forgotten a little what it is will definitely have to remember.

Spreadsheets, unlike a paper book, forgive all errors that can be easily corrected. Even if you forget about a transaction, remembering it before the end of the quarter, and in some cases before the end of the year, will help you avoid unpleasant consequences.

Read about how to work as a part-time accountant:

When the year ends, all sheets need to be printed, put a serial number on each of them and stitched. On the back of the last sheet it is written: “The book has N sheets numbered and laced together.” The whole matter is certified with a personal signature and seal, if available. The result is the same paper book as when filled out manually, but without blots or errors.

Having completed all these simple operations, you must firmly remember that all documents mentioned in the KUDiR must be stored with it for at least 5 years. At the same time, you will need to provide all these papers only at the request of those wishing to check you.

Where to begin

You can start keeping records yourself only if you are completely sure that the fuse will last for the whole year. Restoring accounting urgently, if such a need suddenly arises, is usually several times more expensive than systematic maintenance by third-party organizations.

When the decision is firmly made, you can begin to work.

How to organize accounting yourself

1. Buy a paper KUDiR, or remember Excel.
2. Download the spreadsheet and customize it for yourself.
3. Fill out your details on 1 sheet.
4. Collect all financial documents.
5. Every day, fill out the appropriate sections of the documents.
6. Receive summary data as needed.
7. Never lose anything.
8. At the end of the year, the book, brought into the required form, with all the documents, is placed for storage.

And this will have to be done every year.

Video: How to learn to work without an accountant

The procedure for maintaining records under different taxation systems

Each tax regime has its own accounting features.

It's easiest for those who are on a patent. The entire book consists of one section “Income”. It must be filled out as needed. You will have to ensure that the total amount does not reach 60 million rubles per year. Otherwise, there will be an automatic transition to the general tax regime with all the ensuing consequences.

Those working on a “simplified” wage with a rate of 6% also only need to count their income. Their expenses are of no interest to anyone, because they do not have any impact on the amount of tax. But for them there is a different edition of the book.

Those who have a simplified system, which is called “income minus expenses,” need to scrupulously fill out all sections of the book. If you lose any expenses, you will have to pay more taxes to the budget.

How should accounting be kept on OSNO?

If an entrepreneur does not use special tax regimes, then he must pay several taxes, including:

• on the income of individuals (personal income tax);
• value added (VAT);
• on property.

To do this correctly, you need to completely fill out all sections in KUDiR, which include 22 tables. In addition, you will need a purchase ledger and a sales ledger to calculate VAT. As well as registration of fixed assets in order to correctly calculate depreciation, which will reduce income tax.

The accounting procedure becomes significantly more complicated, which leads to a corresponding increase in the volume of work performed. Here you already need to hire an accountant for at least a quarter of the rate: it will be cheaper.

Accounting for the general tax system should be entrusted to a professional, and the entrepreneur himself needs to get closely involved in the business

If you really like independent accounting, you need to acquire specialized software. The undisputed leader in this market, ahead of all competitors, is 1C. They have developed products for every taste. Individual entrepreneurs were not left offended either.

The 1C:Entrepreneur program solves all the problems listed above. You can install it on your computer or work in the cloud. The price is approximately the same and fluctuates around 5 thousand. rub.

You can, of course, find better offers from home-grown specialists, but we must not forget that the stingy pays twice. When you purchase the official version, you receive further support and updates. And, given the constant changes in legislation, this is a very important help for small businesses.

1C has an excellent system for consulting users, so any entrepreneur who has the desire and has made some effort can learn how to properly keep records.

Deadlines for submitting reports in 2017

Individual entrepreneurs must submit only tax returns. The timing of their provision depends on the tax regime.

Table: procedure for filing tax returns by individual entrepreneurs

Independent bookkeeping for an LLC

Even small LLCs with minimal sales volumes are legal entities. And for them, accounting is mandatory by default. If the enterprise is classified as small, then the director can keep all the records himself. But it's not very simple.

What is included in the financial statements of an enterprise:

Although for non-production enterprises, where on average one business transaction takes place per day, it is possible to record them in one journal. To do this, you need to know the accounting entries, since at the end of each reporting period you will have to make a turnover sheet.

All this assumes some basic knowledge in this area.

You can take on independent accounting only if you do not confuse debit with credit, you can easily distinguish a balance from a salsa, and the balance is not associated with a tightrope walker. If you have the slightest doubt, it is better to immediately abandon this idea. If there is no doubt, be prepared to constantly study, especially at first, and work a lot with your head.

Step-by-step instructions for beginners

First you need to gather your strength and hit the road for knowledge. To do this you should:

• study some textbook for universities on accounting, or, better yet, sign up for a three-month course where you can receive free consultations;
• As you receive and understand the information, create the accounting registers that your company needs specifically;
• carefully store all the primary documents, of which there will be few for now, but this does not diminish their importance.

If this initial stage can be brought to its logical conclusion, you can get down to business seriously.

Draw up an order appointing yourself personally responsible for maintaining accounting and tax records at the enterprise.

Remember that such an order must appear within the first three months after registration. If after some time you change your mind and decide that you urgently need it, he will immediately be able to make the necessary additions to the accounting policy. All you have to do is sign the corresponding order and put an end to this endeavor.

How to keep records

Unlike “free artists”, who can rightfully be considered individual entrepreneurs, even the smallest of small businesses in the form of an LLC need accounting policies. It is compiled by the one who undertook to keep records, and is approved by the director by his order. In this case, it will be the same person.

The entire accounting process at the enterprise is built on the basis of this very important document.

In the policy being developed, it is necessary to take into account more than twenty different accounting parameters. The task is not an easy one. To make it easier, you can look at the requirements that are relevant in 2017 in the table. Please note that not all items listed there are needed by every business.

The main rule is to write in the accounting policy only what you will actually do, making sure to indicate how you plan to do it.

If the law does not provide a choice, then this action does not need to be prescribed separately.

All accounting policies are built on the foundation of the adopted tax regime.

The simplest option, from an accounting point of view, is the simplified tax system. In this case, the legislation imposes the same accounting requirements on individual entrepreneurs, LLCs, and everyone else. All transactions are reflected in one ledger for accounting income and expenses (KUDiR). How this is done has already been discussed above.

With UTII for small businesses, which is usually an LLC, simplified accounting is provided.

For those of them who, on average, make one transaction per day, it is enough to record transactions every day in the business transactions journal K-1.

It keeps records of the entire chart of accounts, which is contained in the accounting policy of the enterprise. Every month all accounts are totaled and a “turnover” is compiled. Every year you need to start a new journal. Based on all this data, a balance sheet is compiled as of December 31.

Such a balance sheet will have to be prepared monthly

Balance sheet and income statement

For each calendar year, all enterprises draw up a balance sheet, in which everything that is in the asset must be equal to what is in the liability. This verifies the correctness of all accounting of the enterprise’s annual activities. To be able to assess the company's performance, it contains information for three years.

The simplified accounting procedure also provides for a simplified annual balance sheet, which is located on 1 page and contains about 10 lines. As already noted, it can be filled out on the basis of the K-1 journal and turnover sheets. You can take the form for 2017.

Along with the balance sheet, an income statement is prepared. For a simplified balance sheet, the report is the same. Consists of seven lines, data is needed for two years. Report form for 2017.

If the enterprise does not meet the requirements necessary for maintaining records in a simple form, then at the end of the year it is necessary to prepare:

• expanded balance sheet;
• a full report on financial results;
• explanations to the balance sheet and financial statements;
• balance sheet appendix;
• capital and cash flow statements;
• explanatory note.

The presence of hired workers at the enterprise requires separate accounting of their wages and monthly provision of information on insured persons.

It is clear that regardless of the presence or absence of a full-time accountant, without professional software it will be very difficult, almost impossible, to do all this.

Programs for self-accounting

For normal operation you need to purchase two components:

• information legislative base with regular updates;
• specialized program with good technical support.

Without the first, you risk falling behind life, which constantly presents various surprises from legislators. The second is simply necessary for accounting.

The information base must be purchased from an official representative. This could be “Consultant” or “Code”. For small businesses there is not much difference, the main thing is to look into it regularly, especially when controversial issues arise.

Regarding accounting software, the basics are stated above.

For a small enterprise, the basic version of the 1C program is perfect, which costs about five thousand rubles. With its help, you can keep records, prepare all the necessary declarations, balance sheets, financial reports and much more.

Industry solutions are offered for specific types of businesses.

Deadlines for submitting reports in 2017

Annual reports are submitted to the tax office by March 31. If it is a weekend, the deadline is moved forward. The deadlines for submitting other reports and declarations are indicated in the table.

Table: reporting deadlines in 2017

Reporting	Term
January 2017
Information about insured persons (SZV-M) for December 2016	16
Information on the average number of employees for the previous calendar year (2016)	20
Declaration on UTII for the fourth quarter of 2016	20
VAT return for the fourth quarter of 2016	25
Calculation of insurance contributions for compulsory social insurance 4-FSS for 2016	25
February 2017
Transport tax return for 2016	1
Land tax return for 2016	1
SZV-M for January	15
Calculation of contributions for compulsory pension insurance RSV-1 Pension Fund for 2016	20
March 2017
2-NDFL with sign “2” (about the impossibility of withholding personal income tax)	1
SZV-M for February	15
Income tax return for 2016	28
Property tax return for 2016	30
Accounting statements for 2016	31
Declaration under the simplified tax system for 2016 (for organizations)	31
April 2017
6-NDFL for 2016	3
2-NDFL: with sign “1” (about accrued and withheld personal income tax)	3
SZV-M for March	17
Declaration on UTII for the first quarter	20
VAT return for the first quarter	25
4-FSS for the first quarter	25
Income tax return for the first quarter	28
May 2017
6-NDFL for the first quarter	2
Declaration under the simplified tax system for 2016 (for individual entrepreneurs)	2
Calculation of advance payments for property tax for the first quarter	2
Calculation of insurance premiums for the first quarter	2
SZV-M for April	15
June 2017
SZV-M for May	15
July 2017
SZV-M for June	17
Declaration on UTII for the second quarter	20
VAT return for the second quarter	25
4-FSS for half a year	25
Half-year income tax return	28
Calculation of advance payments for property tax for six months	31
Calculation of insurance premiums for half a year	31
6-NDFL for half a year	31
August 2017
SZV-M for July	15
September 2017
SZV-M for August	15
October 2017
SZV-M for September	16
Declaration on UTII for the third quarter	20
VAT return for the third quarter	25
4-FSS for 9 months	25
Calculation of advance payments for property tax for 9 months	30
Calculation of insurance premiums for 9 months	30
Income tax return for 9 months	30
6-NDFL for 9 months	31
November 2017
SZV-M for October	15
December 2017
SZV-M for November	15

It’s not enough to just open a business: all entrepreneurs conducting business activities are required to keep records and pay taxes. Doing your own accounting is a very tedious and painstaking task. It clearly requires a special mindset and perseverance. Only those who are not afraid of the table above can safely take on this task, armed with the knowledge they have acquired.