Accounting and reporting for When and what reports to submit? How much taxes to pay? Calculations related to financial flows

What kind of reporting do IPs keep? An entrepreneur is different for an entrepreneur. If one submits a single declaration once a year, then the other can fill out several reports every quarter, or even a month. It depends on the chosen taxation regime and on whether the entrepreneur has employees.

The obligation to report to the tax authorities on their activities arises for the entrepreneur immediately after registration and remains with him until the closure of the IP.

Entrepreneurs on OSNO at least fill out a declaration for personal income tax and VAT.

IP reporting to the simplified tax system and unified agricultural tax, if there are no employees, this is only one declaration per year.

Entrepreneurs report on UTII every three months.

This may be supplemented by declarations for other taxes, if the type of activity of the individual entrepreneur will have to pay them.

The obligation to pay tax does not always mean the obligation to fill out a tax return. For example, property tax and land tax for entrepreneurs in the Federal Tax Service they calculate themselves and send a notification. A businessman must only pay the amount indicated in it, and no declarations need to be submitted.

Declaration deadlines:

1. On BASIC:
. VAT - up to the 25th after the end of the reporting quarter;
. 3-NDFL - once a year until April 30.

3. For UTII - until the 20th day after each quarter.

If the entrepreneur has employees, you still need to report to tax office for personal income tax and insurance premiums for employees, and annually submit information on the average number. These reports are mandatory for all employers, regardless of which tax regime they apply.

In addition to the Federal Tax Service, employers monthly send information about insured persons to the FIU by form SZV-M and about the length of service of employees in the form of SZV-experience. The FSS submits a quarterly form 4-FSS for contributions to accident insurance.

Deadlines for submitting reports to individual entrepreneurs with employees:

2-NDFL - once a year until April 1;
- 6-NDFL - within a month after the 1st, 2nd and 3rd quarters, and until April 1 for the year;
- information on the average number of employees - once a year until January 20;
- calculation of insurance premiums - within 30 days after the end of the quarter;
- SZV-M - every month until the 15th day;
- SZV-experience and ODV-1 - once a year until March 1;
- 4-FSS - within 20 days after the end of the quarter, in in electronic format- within 25 days.

Apart from tax entrepreneurs sometimes give up statistical reporting. This should be done only if the entrepreneur is included in the sample prepared by Rosstat. Usually, the statistical authorities themselves send a notification that they need to fill out the 1-IP form this year, but an entrepreneur can insure himself and find out on his own whether he is on the lists and whether he should report to Rosstat this year. To do this, there is a Rosstat service where you can enter your data and generate a notification.

For some individual entrepreneurs, industry-specific forms apply, for example, in Rosprirodnadzor.

You need to start filling out the forms from the reporting period in which the IP was registered.

If you want to immediately work and report on the simplified tax system, you have 30 days after registration to switch to the simplified tax system. If you don’t have time, until the end of the year you will work for the OSNO with all the obligations arising from it, and you can switch to the simplified tax system only from the next calendar year.

Unless absolutely necessary, it is better not to register in the last days of December if you are not going to sell New Year's gifts. In any case, you will have to fill out declarations for the outgoing year, even if you do not have time to earn anything. And if you manage to hire workers, then you are also provided with a pack of reporting forms.

An entrepreneur works or has suspended activities, the obligation to submit most of the forms for him is almost always retained as long as there is an individual entrepreneur status:

At OSNO, personal income tax and VAT returns are submitted even with zero indicators;

IP reporting on the simplified tax system is submitted in any case, whether activities were carried out or not. If it was not conducted or there was no income, they submit a zero declaration on the simplified tax system;

For UTII, unlike the simplified tax system zero declarations is not currently provided, although there is controversy about this. In the meantime, if an entrepreneur has ceased activities on UTII, within 5 days he needs to apply for deregistration as a payer of imputed income. Until the entrepreneur has done this, he must pay the UTII tax and submit a declaration with physical indicators.

The obligation to submit reports for employees also remains, as long as there are valid employment contracts. The exception is 2-NDFL and 6-NDFL. According to them, the logic is different - there were no payments to employees, and reports are not needed.
In the online accounting "" entrepreneurs on the simplified tax system, UTII and PSN with and without employees can report with minimal effort.

Connect - and keep records correctly!

Those of you who decide to keep records of your IP on your own do it either out of savings or out of love for accounting. I saw much less of the latter, usually you still want to save money, especially for start-up entrepreneurs. There are many real options to save money and not get into a mess.

Why popular - the more popular the service, the more likely it is to have fewer technical flaws. Why online - so as not to be tied to one computer. Be sure to use online services so as not to keep records manually on a piece of paper. Otherwise, then at the first check you will get confused, and you will have to restore everything through a professional for money.

The cost of basic online services that allow you to issue documents to clients, keep records, draw up and submit reports, ranges from 3600-10000 rubles. in year.

From practice: all services have a free (demo) period during which you can try them and choose the one that will be most understandable and enjoyable for you.

Try not to overlay documents in a bunch in the hope that later you will sort it out neatly - you won’t. It is better to put it in the appropriate folder right away. If the documents are not required in the future, you will not waste time on parsing. Will be needed - sort it out if necessary or hire an accountant who will sort everything out.

Example folder names:

Procurement. Here you need to put documents from suppliers of goods, stationery, promotional materials and services. If you have a trade, it is better to separate "suppliers of goods" and "suppliers of services" separately. A set of documents: "act + invoice + invoice" store together, preferably in one file. Contracts for one-time deliveries can be stored together with a set of documents. For permanent (lease contracts, contract for telephone connection, Internet) - it is better to store in a separate folder.

Suppliers. It is better to keep permanent contracts with suppliers of goods and services separately, you will return to them.

Sales. Here you need to add all the acts with clients that you issue, with the signature of the client; or invoices for the sale of goods. Do I need to write out acts at all if you are on the simplified tax system 6%? The act confirms that your client has accepted the service, without the act he may demand money back. You do not need to print and put invoices for payment in a folder, the invoice does not carry accounting function. If you ever need it, you can print it from an online service.

Clients. If you provide regular services (for example, SEO services, or recruitment services), then the contract is the most important document, it must be signed by both parties and folded into this folder. The contract is needed to protect your rights in a dispute with a client and in court.

Government agencies. Even if you submit reports electronically, there may always be some kind of report in paper form. It is better to store it in a separate folder. It is also better to duplicate the submitted reports and store them separately from the online service. In such cases, we store the reports in a *.pdf format file, in which the report itself and receipts confirming the delivery are collected. We store such files on a separate server. If it is difficult for you to organize this, it is better to print a confirmation report and put it in a folder, this is more reliable.

What not to print and keep: invoices (they have no accounting implications), bank payments and statements (they are in the bank electronically and uploaded to your online service).

From practice: if it is difficult for you to keep so many folders, and there are not enough documents, then buy one large archive folder (it is also called the "crown") and put the documents there. You may not even sort. At a minimum, you will have all your bookkeeping in one place.

Do a reconciliation at least once a year, about a week after the deadline for reporting and paying tax (on the simplified tax system, take a reconciliation on May 10). Check that there is no tax arrears.

You can check in the following ways:

On the website nalog.ru personal account. Here you will receive a statement of transactions for settlements with the budget. In my opinion, not a particularly informative document for independent use.

Request a reconciliation in the online service you use. If your online service doesn't allow it, buy another one. If you are just purchasing such a service for the first time, check immediately if it has such an option.

Don't be shy, don't be shy. Consult wherever there is an opportunity to legally ask your question and get an answer. On specialized forums, on Facebook and other social networks. There are a lot of nuances and pitfalls even for a simple IP on the USN 6%.

However, keep in mind that consultants can make mistakes. As well as clever articles on popular sites that become outdated. Separate the current from the obsolete.

Reporting deadlines are sometimes subject to change. It is most convenient to follow through the tax calendar, there are such on many sites. Choose popular and well-known sites - there are more chances that the calendar is correct. Ideally, look for the tax calendar on the website of the Federal Tax Service of Russia.

Taxes are like a rent: you pay at the wrong time, and then penny penalties, arrears, and offsets will constantly come out. If you are a fan of closed gestalts, then do not violate the terms of payment.

Tip 7. Remember that tax payment deadlines do not always coincide with the deadlines for submitting declarations

So, for example, the declaration on the simplified tax system for 2016 must be submitted before May 2, 2017 (), and the tax must be paid before April 25, July 25, October 25, 2016 and May 2, 2017 ().

Most likely, if you are not an accountant, it will be difficult for you to keep track of all changes and learn the rules, and you can get fined.

Starting their own business, entrepreneurs do not always pay due attention to the issue of accounting. Someone heard that an individual entrepreneur is not required by law, others consider this issue to be secondary, and still others that there is nothing complicated here, and you can deal with the account yourself.

In fact, setting up IP accounting from scratch is necessary already at the planning stage. entrepreneurial activity. Why?

There are several reasons for this:

1. A competent choice of taxation system will allow you to choose the minimum possible tax burden. To prevent you from unknowingly falling under the definition of illegal tax schemes, the practical tax planning of your business should be carried out by specialists, not dubious advisers.
2. The composition of reporting, the timing of tax payment, and the possibility of obtaining tax benefits depend on the selected mode.
3. Violation of the deadlines for reporting, accounting procedures, payment of tax and tax payments will lead to unpleasant sanctions in the form of fines, disputes with the tax service, problems with counterparties.
4. Very little time is allotted for choosing a tax regime after registering an IP. So, for the transition to the simplified tax system, it is only 30 days after receiving the certificate. If you do not choose the taxation system right away, you will work on the OSNO. In most cases, for a novice entrepreneur, this is the most unprofitable and difficult option.

Do you need an accountant for a sole proprietorship? Accounting support of IP is definitely necessary. The only question is who will carry it out - a full-time accountant, a third-party contractor accounting services Or a sole trader?

Business accounting for 2020

Law No. 402-FZ establishes that individual entrepreneurs may not keep accounting records. However, this provision should not be understood in such a way that the individual entrepreneur does not report to the state at all. In addition to accounting There is another - tax accounting.

Tax accounting is the collection and compilation of information necessary for the calculation tax base and tax payments. It is conducted by all taxpayers, including individual entrepreneurs. To understand tax reporting and procedures tax accounting, you need to have professional knowledge or independently study these issues. And besides, there is special reporting on employees, cash and bank documents, primary documents etc.

Often, entrepreneurs do not see much difference between the types of accounting, so all their accounting is called accounting. Although in the normative sense this is not true, in practice this is a familiar expression, so we will also use it.

So what is the right way to do bookkeeping? The answer is professional. An accountant for an individual entrepreneur can be a full-time employee or a specialist. If quantity business transactions the individual entrepreneur is not too large, then the salary of an accountant hired for a permanent job may turn out to be unjustified expenses. If you are ready to do your own accounting, then we will tell you how to do it.

How can a sole proprietorship do the bookkeeping? Is it possible? You can find the answer in the step by step guide below.

How individual entrepreneurs do bookkeeping on their own: step-by-step instructions for 2020

So, to the question: “Is an individual entrepreneur obliged to keep accounting records in 2020?” we got a negative answer. But although IP accounting is not kept and is not handed over financial statements, we have already said above that it is necessary for entrepreneurs to maintain business-related document management. How to get started with business accounting? Read our step by step guide.

Step 1. Make a preliminary calculation of the expected income and expenses of your business. You will need this information when calculating the tax burden.

Step 2 Select a tax regime. You can find out in detail on what modes or systems of taxation an individual entrepreneur works in Russia, in the article: "". Here we will only list them: the main taxation system (OSNO) and special tax regimes (STS, UTII, ESHN, PSN, NPD). The tax burden of individual entrepreneurs directly depends on the choice of taxation system. The amounts that you must pay to the budget in different modes can vary significantly. If you do not know how to calculate the tax burden, we recommend that you get free consultation on taxation.

Step 4 Decide if you will hire workers. How can an individual entrepreneur keep accounting for an employee? The reporting of employers can be called quite complex, and its composition does not depend on the chosen tax regime and the number of employees. In 2020, several types of reports are submitted for employees: to the Pension Fund of the Russian Federation, to the Social Insurance Fund and to the tax office. For example, before January 20, all IP employers must pass. In addition, employers must maintain and store personnel records.

Step 5 Study the tax calendar of your regime. Failure to comply with the deadlines for submitting reports and paying taxes will lead to fines, penalties and arrears, blocking of the current account and other unpleasant consequences.

Step 6 Decide on the view accounting services. On simple modes like USN Income, UTII, PSN, you can keep your IP accounting on your own. Your main assistant in this case will be specialized online services, such as 1C Entrepreneur. But on OSNO and USN Income minus expenses, as well as with a large number of business transactions, it is more reasonable to outsource IP accounting.

Step 7 Keep and save all business-related documents: contracts with counterparties, documents confirming expenses, Bank statements, personnel documents, reporting on cash register, source documents, incoming information, etc. The tax inspectorate can check documents on the activities of individual entrepreneurs even within three years after deregistration.

Accounting and tax accounting of individual entrepreneurs on OSNO

About when it makes sense to choose common system taxation, you can read in . Accounting for an individual entrepreneur who works on OSNO will be the most difficult. If we talk about reporting forms, then this is a 3-NDFL declaration for the year and quarterly VAT.

The most difficult thing will be the administration of value added tax -. Maintaining IP accounting on OSNO is especially difficult to obtain tax deductions on this tax or a refund of input VAT.

For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer profitable terms opening and maintaining a current account.

Bookkeeping of individual entrepreneurs on the simplified tax system

Accounting for individual entrepreneurs on the simplified tax system is much simpler, because. you only need to submit one tax return in year. The reporting deadline for individual entrepreneurs on the simplified tax system in 2020 without employees is April 30, and within the same period the annual tax must be paid minus advance payments.

You can keep accounting for individual entrepreneurs under the simplified tax system Income of 6% on your own. In this mode, only income received is taken into account, tax rate in the general case is equal to 6%. Payable at the end of each quarter advance payment, which will be taken into account when calculating the single tax at the end of the year.

How to keep accounting for individual entrepreneurs under the simplified tax system Income minus expenses? The main difficulty in this tax regime will be the need to collect documents confirming expenses. In order for the tax inspectorate to accept the costs declared to reduce the tax base, all documents must be correctly executed. Recognition of expenses for the simplified tax system Income minus expenses is almost the same as the recognition of expenses for OSNO. This means that the costs must be economically justified and fall into a special list specified in Article 346.16 of the Tax Code of the Russian Federation.

IP reporting deadlines in 2020: accountant calendar and table

The accountant's calendar for individual entrepreneurs for 2020 includes the deadlines for submitting tax returns and reporting on employees. Regardless of the tax regime, all employers submit reports to the funds:

• deadline for submitting reports to the FIU (form SZVM) - every month, no later than the 15th day of the month following the reporting one;
• reporting deadline to the FSS (form 4-FSS) - quarterly, no later than April 20, July 20, October 20, January 20 in paper form, for electronic reporting no later than the 25th, respectively.

In addition, there are reports for employees, which are submitted to the tax office: a single calculation of contributions; 2-personal income tax; 6-personal income tax. See the full employer reporting calendar for all modes.

Deadlines for filing tax returns and paying taxes for individual entrepreneurs in 2020 different regimes we put together in a table.

*If UAT payers have not received VAT exemption, they must also report on this tax.

PSN payers do not submit a tax return, and the deadline for paying the cost of a patent depends on.

We hope that our step-by-step instruction about how to do IP accounting on your own in 2020, answered all your questions.

30Jan

Good afternoon, our dear readers! The section has already accumulated quite a lot of articles that have been published on the site for about a year and a half. In addition, we have made a section for you where you can download the current declaration forms, KUDIR, various reports and read brief requirements for their completion. It's time to organize this information a bit, and there is quite a lot of information!

I will say in advance that it is most convenient to generate and submit reports through special service.

Today we will partially try to do this: we will try to briefly and clearly talk about what kind of reporting an individual entrepreneur should submit.

IP reporting

I’ll start, perhaps, with the fact that all the reporting that an individual entrepreneur must submit / maintain can be divided into several groups for convenience. Basically, there are four of them:

1. Reporting on the taxation system used;
2. Reporting on other taxes (if necessary);
3. Accountability for employees (if they exist, of course);
4. Reporting on cash transactions(if there are cash transactions).

Now let's look at each of these four groups in more detail.

IP reporting on the taxation system used

Everything is simple here, what main tax we pay - we submit such a declaration. Combining the two regimes means we submit two declarations. Where do we rent? Of course, to the tax office. All information in the following table:

*Well, a small comment: IP on general mode(OSNO) is a VAT payer, therefore, in addition to personal income tax, it must also report on this tax. From January 1, 2019, the obligation to pay VAT also appeared for entrepreneurs on the Unified Agricultural Tax, so they will also be forced to submit this declaration. The rest of the taxation systems refer to special regimes that exempt from VAT, except for those transactions that are taxed in without fail, respectively, and you only need to submit a declaration according to your regime.

When combining modes, and most often they combine the simplified tax system and UTII, both declarations are submitted. Another option for combining these regimes is with a patent: here there will be one declaration, since there is simply no declaration under the PSN.

We also wrote about how to fill out declarations:

For each of tax regimes there is a form of KUDIR. Let me remind you that KUDIR must be conducted without fail. You don’t need to go to the tax office to certify it, it has long been canceled, but you should have it available: printed, numbered and stitched. The form of the book depends on the tax regime:

You may need the following articles to complete:

• (for combining modes);

IP reports on other (additional) taxes

IP can carry out the most different types activity, depending on this, he may have an obligation to pay and report on other taxes. This group of taxes includes:

• Land tax;
• Transport tax;

For these two taxes, only legal entities submit a declaration, individual entrepreneurs do not submit it: the tax office itself will calculate the tax and send a notification.

• Water tax - compiled on the basis of the results of each quarter, must be submitted before the 20th day of the month following this quarter;

For individual entrepreneurs who work in the field of extraction of natural resources or the use of wildlife / WBR (aquatic biological resources), you need to pay and submit documents for the following taxes / fees:

• Mineral extraction tax (abbreviated MET) - is compiled for each month, it must be submitted before the end of the next month;
• Fees for the use of wildlife objects - are handed over to the tax office, the deadline for delivery is within 10 days from the date of receipt of such permission;
• Fees for the use of UBR facilities - here two types of reporting must be submitted to the tax office:
  • – shall also be submitted within 10 days from the date of receipt of such permission;
  • – must be rented before the 20th day of the month following last month the validity of the permission.
• Regular payments for the use of subsoil - submitted to the tax office, compiled for the quarter, due date - no later than the last day of the month following this quarter.

IP reporting with employees

If an individual entrepreneur works on his own, he just pays insurance premiums for myself: fixed amount and if the amount of his income is more than 300 thousand. In this case, no reporting is required.

But if an entrepreneur has employees, then the volume of reporting that should be drawn up and submitted to the appropriate authorities increases dramatically. In 2019, documents are handed over to three places: tax, PFR and FSS.

What and where you need to hand over, we read in the article - here we have already examined this issue in detail with links to document forms.

IP reporting on cash transactions

Let me remind you once again that individual entrepreneurs who have operations related to receiving / issuing / storing Money must comply with cash discipline. Moreover, compliance with cash discipline does not depend in any way on the tax payment regime used and the availability of cash registers.

Those who maintain these documents within the framework of cash discipline can find information about them and download forms in the section. For example, this is true for fairly large individual entrepreneurs working in the field of trade and having several stores.

Relaxation in the order of observance of cash discipline for individual entrepreneurs does not apply to the payment of salaries to employees in cash. If you pay your employees in cash, what are you required to make up.

Service for maintaining and submitting reports for individual entrepreneurs

There is useful service "My business" for filing reports via the Internet, bookkeeping, etc.

It is very easy to submit reports with it, because the documents are filled out automatically, the calendar will always tell you when and what to submit, completed documents can be sent via the Internet. Saves a lot of time, effort and patience!

That's all. If you have any questions, write in the comments.