IP is kept account. What reports do you need to submit? Accounting reports SP on ENVD

All reporting of individual entrepreneurs can be divided into four categories:

Reporting depending on the taxation system

tax returns

In accordance with the chosen taxation system, individual entrepreneurs must submit tax returns to the IFTS:

note, that when combined tax regimes necessary apart for each system of taxation to keep records, submit reports and pay taxes.

Free tax advice

Book of accounting for income and expenses (KUDIR)

The book of accounting for income received and expenses incurred (KUDIR) is required to be kept by all individual entrepreneurs using the simplified tax system, OSN, PSN and ESHN. Since 2013, the mandatory certification of KUDIR in the Federal Tax Service has been canceled. However, a stitched and numbered book should be in any case (the penalty for its absence for an individual entrepreneur is 200 rubles).

Individual entrepreneurs on UTII KUDIR conduct no need, but at the same time they need to take into account their physical indicators (the number square meters, workers, etc.).

In what form to do this - the law does not regulate, therefore, all the so-called "Books of UTII", which are strongly recommended by the employees of the Federal Tax Service, are illegal. Especially if they contain sections such as "Income", "Expenses", etc.

In any case, it is necessary to take into account physical indicators, therefore, if the cost of such a book is acceptable (the fine for its absence is from 500 to 700 rubles), it may be worth buying it. But at the same time, it is important to remember that it is only necessary to keep records of physical indicators in it, all other information on income and expenses does not need to be entered there.

Reporting for employees

All reporting for employees can be divided into three categories:

• Reporting to the Federal Tax Service (Tax Service).
• Reporting to the FIU ( Pension Fund).
• Reporting to the FSS (Fund social insurance).

Reporting on cash transactions

Business entities that carry out operations related to the receipt, issuance and storage cash(cash transactions), are required to comply with the rules of cash discipline (execution of cash documents, compliance with the cash limit, etc.).

The need to maintain cash discipline does not depend on the chosen taxation system or the availability of a cash register.

However, since June 2014 simplified procedure for maintaining cash discipline, which most affected individual entrepreneurs.

Individual entrepreneurs are no longer required to keep a cash register on a par with organizations and draw up cash documents(PKO, RKO, cash book). Entrepreneurs only need to generate documents confirming the payment wages(settlement and payroll and payroll).

Also, according to the simplified procedure, individual entrepreneurs and small businesses (the number of employees is not more than 100 people and the revenue is not more than 800 million rubles per year) are no longer required to set a cash balance limit on the cash register.

Additional tax reporting

Some individual entrepreneurs carry out activities that involve the payment of additional taxes and reporting.

Table of additional taxes and reporting

For the successful implementation of entrepreneurial activities, it is necessary to know exactly how to submit an IP report. This will help to avoid not only moral troubles in relations with the fiscal authorities, but also quite material penalties. Therefore, every year every entrepreneur, even one who works under the simplified taxation system and is the only employee in his business, must submit all necessary reports to government services. At the same time, some reports must be submitted quarterly, and there are serious penalties for failure to provide information. Let's try to figure out what kind of reporting an individual entrepreneur should submit. There are many organizations that undertake to support the activities of entrepreneurs. That is, for a fee, they will not only tell you how to report to the IP, but also help with the execution of a complete package of documents.

It is also worth considering the fact that since 2016, entrepreneurs who employ more than 25 people must submit reports only in electronic form. All the rest can still get by with the paper version.

What kind of reporting do IP

Consider the main types of reports that are submitted individual entrepreneurs.

Sole Proprietor Tax Reports

tax reports, of course, depend on the chosen system of taxation. For example, entrepreneurs who use special modes taxation (single tax on imputed income (UTII), patent taxation system (PSN), simplified taxation system (STS), single agricultural tax (UAT)), file only a general tax return, while an entrepreneur who is on common system(OSN) must also file a VAT return, income tax return individuals. This is not counting land taxes, as well as information to the Pension and Insurance Funds and statistical data.

Also, from 2016, all employers will need to quarterly submit information on withheld personal income tax.

Accounting statements of an individual entrepreneur

On the basis of the federal law of December 6, 2011 No. 402-FZ, absolutely all subjects must maintain accounting records economic activity including individual entrepreneurs. At the same time, the same law states that if an entrepreneur keeps records of income and expenses (or only one of these parameters) or reports on other objects of taxation, he has the right not to keep records. Accordingly, the financial statements of an individual entrepreneur, no matter what system of taxation an individual entrepreneur is on, may not be surrendered.

Book of income, income and expenses

As already noted, the entrepreneur is exempt from conducting accounting if it keeps records in accordance with the requirements tax legislation. With the exception of individual entrepreneurs who pay a single tax on imputed income, the main accounting register is the Book of Income or the Book of Income and Expenses.

This document can be maintained both electronically and in paper form(the electronic book is subsequently printed, laced and numbered in the same way as the paper one), while it must be ensured that the information cannot be corrected in electronic form. Any corrections in the income accounting book should be explained (and even better not to allow them at all) and certified with the date by the signature of the head of the enterprise (and if the enterprise has a seal, also with a seal).

The information in the book must be consistent, complete and accurate; a book is started for a period of one financial year. Such books are the main reports of IP

IP reporting deadlines

The submission of tax returns by an individual entrepreneur depends not only on the taxation system of the entrepreneur, but also on whether he is an employer, as well as on the type of activity of the entrepreneur.

IP quarterly reporting

Consider how the quarterly reporting of IP is submitted.

For sole proprietors without employees

An individual entrepreneur on UTII quarterly (until the 20th day of the next month) submits a tax return and pays a single tax (until the 25th day of the next month).

An entrepreneur on the simplified tax system and OSN quarterly (until the 15th day of the next month) submits information to the Social Insurance Fund (if there is an insurance contract). Every quarter (until the 25th day of the next month) an entrepreneur submits a VAT return to the DOS.

For sole proprietors with employees

Individual entrepreneurs who are employers quarterly submit information to the Social Insurance Fund (until the 15th day of the next month, the calculation for compulsory social insurance in case of temporary disability, in connection with motherhood, as well as for compulsory social insurance against occupational diseases and accidents at work) and to the Pension Fund (before the 15th day of the second month following the reporting one, reports on the payment of contributions and personalized accounting are submitted).

Since 2016, individual entrepreneurs have also been submitting quarterly information on personal income tax in accordance with the new form 6-NDFL. The report must contain information on taxes paid on the income of the entrepreneur's employees, as well as other data on the basis of which the tax amount can be calculated. The deadline for submitting the 6-NDFL declaration is the last business day of the month following the quarter. First time calculation by new form must be submitted by April 30, 2016.

IP annual reporting

Let's see how it turns out annual reporting IP.

For sole proprietors without employees

Entrepreneurs on the simplified tax system annually submit a tax return by April 30. Entrepreneurs on DOS submit: before April 30, a tax return on income tax and within five days after the expiration of a month from the date of receipt of income during the year - a declaration of expected income for the next year.

For sole proprietors with employees

Individual entrepreneurs who are employers annually submit to the tax service: before January 20, information on the average number of employees until April 1, information on the income of employees

If the IP reporting deadlines are still not entirely clear, or you doubt their compliance, or are worried that you won’t remember everything at once and you might get confused somewhere and not submit documents on time, remember the IP reporting calendar can be found on some sites on the Internet.

Reporting upon liquidation of IP

Closing the IP, the entrepreneur must submit the latest reports to the Pension Fund and the tax service. At the same time, it is better to submit reports to the Pension Fund immediately before the closing of the enterprise or immediately after, without delaying. It is also served tax reporting when IP is closed.

At the same time, an entrepreneur on UTII submits a report before submitting documents for liquidation, and an entrepreneur on the simplified tax system submits a report no later than the 25th day of the month following the month in which business activity was terminated (in accordance with the data specified in the notification to the tax authority).

It is also worth mentioning that the liquidation documents and the submitted reports must be kept for three years, as the tax office may cause former entrepreneur for check. We hope our article helped you figure out what kind of reporting an individual entrepreneur submits.

To open and legally develop your own business, the easiest way is to register as an individual entrepreneur (IP). It is extremely simple to do this, you just need to write an application for registration, pay the state duty (800 rubles) and receive a receipt for payment, make copies of your passport and identification code and come to the tax office at the place of registration with this package of documents. In five days you will become an individual entrepreneur and will be able to pick up the relevant documents.

IP accounting - what it depends on and how to keep it

Registration of an individual entrepreneur is carried out by the tax service at the place of registration automatically on the basis of information from the Unified State Register (according to Article 83 tax code Russian Federation). From this moment (as soon as the IP was registered for tax purposes), you become not only an independent owner of your own business, but also a taxpayer who is obliged to keep accounting and tax records, report in a timely manner and pay the necessary amounts.

Let's try to figure out how to report IP.

What does taxation depend on?

Reporting and taxation depend on the system of taxation chosen during registration. Usually the choice is between the simplified taxation system (STS) and the general one (OSN). Some activities are not eligible use of the simplified tax system, and in some regions there is a single tax on imputed income (UTII), which automatically makes the simplified tax system impossible.

Remember: if you did not immediately indicate the taxation system in the application, the IP will be registered according to the general system, and you will be able to switch to the simplified tax system only at the beginning of next year.

How to keep tax records

In fact, an individual entrepreneur does not maintain accounting documentation as such, regardless of the chosen taxation system. Under the simplified tax system and the OSN, a book of income and expenses is maintained, plus tax cards for employees are maintained.

IP accounting for UTII

Individual entrepreneurs working on a single tax on imputed income submit only the corresponding declaration. This must be done once a quarter before the twentieth day of the month following the last month of the reporting quarter.

Accounting for IP under the simplified tax system

Entrepreneurs using the simplified taxation system must submit a tax return once a year by April 30th. In addition, at the beginning of each year in the Federal tax service it is necessary to register a book of income and expenses (in which the accounting of income and expenses of an individual entrepreneur is recorded). It can be printed from a file, you can buy a finished one, the main thing is to have time to register the book before April 30th.

Tax accounting and reporting

An entrepreneur who is listed on the general taxation system submits more documents and appears in the tax service much more often.

First, each quarter, before the twentieth day of the month following the end of the quarter, you must submit a VAT return.

Secondly, once a year, until April 30, a declaration is submitted in the form of 3-NDFL (for personal income).

Thirdly, when registering an individual entrepreneur or in the event that the income received exceeds the estimated income by an amount exceeding fifty percent, a declaration of expected taxes is submitted in the form 4-NDFL.

IP accounting management

As mentioned above, individual entrepreneurs are exempted from accounting. But from 2013 comes into force the federal law dated 06.12.2011 No. 402-FZ, which prescribes accounting for all economic entities, including individual entrepreneurs (according to the second article). Accordingly, it must change accounting policy individual entrepreneur.

But at the same time, the sixth article of the same law states that an individual entrepreneur has the right not to keep accounting records if, in accordance with the Tax Code, he keeps records of income and expenses, as well as other objects of taxation in the manner established by tax legislation.

Therefore, this paragraph directly applies to entrepreneurs who use the simplified tax system (according to Article 346.24 of the Tax Code). The same reason not to keep accounting records for individual entrepreneurs who are on the DOS: because their tax base is all income received.

p> The most controversial issue was with entrepreneurs who are on UTII, since they do not keep books of income and expenses and generally do not actually keep records as such, how should the accounting policy of IP in 2013 change in this case? The Ministry of Finance clarified the situation in letter No. 03-11-11 / 239 of August 13, 2012: since individual entrepreneurs who are on UTII independently keep records of a physical indicator (number of employees, trading places, sales area, etc.), accounting in IP is also not included.

IP income ledger

Regulatory documents

Entrepreneurs who are on the simplified tax system and OSN, according to the Tax Code, are required to keep a book of income and expenses. The form of the book was approved by order of the Ministry of Finance of Russia No. 86n and the Ministry of Taxation of Russia N BG-3-04 / 430 dated August 13, 2002. How exactly to fill out the book is spelled out in the order of the Ministry of Finance dated October 22, 2012 No. 135n.

According to the above documents, IP reporting can take place both in paper and in electronic form. By the end of the reporting period, the entrepreneur simply prints out the files and certifies them at the Tax Service.

Bookkeeping

There are several rules on how to keep records of individual entrepreneurs in the book of income and expenses, which individual entrepreneurs who are at least on the simplified tax system, at least on the DOS, must take into account:

1. all income, expenses and completed business transactions must be recorded in full, the information must be reliable and recorded constantly (continuously);
2. the book must reflect the property status of the individual entrepreneur and the result of entrepreneurial activity for the reporting period;
3. each business transaction must be accompanied by a supporting document;
4. All accounting is carried out in a positional way.

IP on UTII and book of income and expenses

The Tax Code (clause seven of article 346.26) requires individual entrepreneurs to keep records of individual entrepreneurs on UTII, but the procedure for maintaining a book of income and expenses for this form of taxation is not indicated anywhere, moreover, the amount of income and expenses does not affect the amount of tax.

At the same time, individual entrepreneurs on UTII are required to keep records of the indicators by which the taxable base is determined. For example, individual entrepreneurs providing personal services must keep records of the number of employees and time sheets. Entrepreneurs who carry out retail, can provide for calculation tax base documents for the premises in which they produce entrepreneurial activity(lease agreement or title deeds).

Accounting for cash transactions at IP

According to the regulation on the conduct cash transactions, effective from 01/01/2012, individual entrepreneurs must comply with cash discipline. At the same time, since it is difficult for IP to separate it personal funds and business funds, the following exemptions apply:

• An individual entrepreneur may not keep a cash book;
• An individual entrepreneur may not set a cash limit on the cash balance and not hand over all the money generated in excess of the limit to the bank;
• An individual entrepreneur may not keep all the cash in the bank;
• An individual entrepreneur may not credit incoming money to the cashier;

At the same time, the presence cash register still dictates the accounting by individual entrepreneurs of the following positions:

• books of the cashier-operator;
• incoming and outgoing orders;
• sales cheques.

Personnel accounting at IP

An individual entrepreneur who has employees is obliged to keep records of the funds paid to the employee and insurance pension contributions.

General personnel documents

Also, an individual entrepreneur (or the personnel department of an individual entrepreneur) is obliged to have and maintain all the necessary personnel documentation, namely:

• internal labor regulations;
• staffing;
• traffic ledger work books and inserts in them;
• job descriptions for each position in accordance with staffing(if official duties not included in the employment contract);
• regulation on personal data of employees;
• regulation on remuneration, bonuses and material incentives for employees (if these positions are not provided for in the employment contract);
• instructions on labor protection by profession (the Regulation on labor protection is not required);
• log of familiarization with instructions;
• a log of employees passing a mandatory medical examination;
• vacation schedule.

The collective agreement is concluded by agreement of the parties, the Regulation on the commercial secret of the enterprise is prescribed, if indicated in the employment contract.

Individual personnel documents

Each employee must have:

• labor contract;
• order (instruction) on hiring an employee;
• employee's personal card;
• employment history;
• timesheet and payroll calculation;
• an order (instruction) on granting leave to an employee;
• an employee's application for leave without pay;

In the event that the employee bears full financial responsibility (storekeepers, supply managers), Agreements on full financial responsibility are concluded. If there is shift work, a shift schedule must be drawn up.

Accounting for fixed assets at IP

The list of expenses of entrepreneurs who are on the simplified tax system should take into account fixed assets (OS): property that is depreciable in accordance with Chapter 25 of the Tax Code. This is an extremely important parameter, knowledge of which is necessary for everyone who keeps records with an individual entrepreneur.

Fixed assets subject to depreciation are all objects that participate in the acquisition of income, can be operated for more than a year and cost more than twenty thousand rubles. At the same time, objects that are not used for working purposes or cost less than twenty thousand rubles are often recorded in OS objects, although it would be more profitable to record them as a material expense.

We hope that our article has helped future and current individual entrepreneurs to understand what tax accounting and reporting of individual entrepreneurs are.

• Economy

Keywords:

1 -1

Reporting of individual entrepreneurs without employees

1. Under the normal taxation system

1. tax return for VAT(Form KND-1151001) - once a quarter, due date is the 25th day of the month following the tax period. Taxable period- quarter. The tax is paid in parts, 1/3 for the expired tax period no later than the 25th day of each of the three months following the expired tax period.

Those. the declaration for the 4th quarter is submitted no later than January 25, the tax for the 4th quarter is paid no later than 1/3 no later than January 25, February 25 and March 25.

2. Tax return 4-personal income tax(declarations of expected income) - is submitted after the appearance of income from entrepreneurial activity within five days after the expiration of a month from the date of the appearance of such income. The declaration is submitted in order for the tax office to calculate the advance payments for personal income tax paid during the year.

If an entrepreneur has been operating for more than a year and he does not plan significant changes in income in the current year, then this form can not be submitted, tax advances must be calculated according to the 3-NDFL declaration submitted for the previous tax period.

If the entrepreneur in the current year has a significant increase or decrease in income (by more than 50%), then he is obliged to submit a corrective declaration for the recalculation of advance payments.

3. Tax return 3-personal income tax- due date April 30 of the year following the tax period.

Tax for the year is paid no later than July 15 of the year following the tax period. During the tax period, individual entrepreneurs pay advance payments:

• for January-June - no later than July 15, in the amount of 50% of annual amount advance payments (see clause 2 of this article);
• for July-September - no later than October 15, in the amount of 25% of the annual amount of advance payments;
• for October-December - no later than January 15, in the amount of 25% of the annual amount of advance payments.

2. Reporting under the simplified taxation system

1. tax declaration on single tax paid in connection with the application of the simplified tax system (form KND-1152017) - is submitted in tax office at the place of registration of IP no later than April 30 of the year following the tax period.

Note! The declaration is submitted once a year!

Advance tax payments for the 1st quarter, 1st half year, 9 months are paid no later than the 25th day of the month following the reporting period. Tax for the year is paid no later than April 30 of the year following the expired tax period.

Advance payments are calculated in the same way as the annual tax - on the amount of income received and expenses incurred (with the simplified tax system of 15%), and not on the estimated income, as in the OSN.

2.

3. Reporting under a single tax on imputed income

1. UTII tax return (form KND-1152016) - once a quarter no later than the 20th day of the month following the tax period. Tax period - quarter

The tax is paid no later than the 25th day of the month following the tax period.

2. Individual entrepreneurs working under intermediary agreements (commissions, agency, etc.) with taxpayers applying OSNO and issuing / receiving VAT invoices under agreements with them are required to submit VAT invoices no later than the 20th day of the month following the reporting quarter IFTS electronically registers of issued/received invoices.

4. Reporting under the patent taxation system

Individual entrepreneurs working under intermediary agreements (commissions, agency, etc.) with taxpayers applying OSNO and issuing / receiving VAT invoices under agreements with them are required to submit VAT invoices no later than the 20th day of the month following the reporting quarter IFTS in electronic form logs of issued/received invoices.

Reporting of individual entrepreneurs who are employers

The reporting of an individual entrepreneur consists of reporting for himself (see section I) and reporting on taxes and contributions for employees.

Reporting on taxes and contributions paid from income paid to individuals under employment contracts and contracts for work, services and author's order does not depend on the individual entrepreneur taxation system. Therefore, the list is common to all taxation systems.

1. Information on the average number of employees- submitted to the IFTS at the place of registration of the individual entrepreneur no later than January 20.

2. monthly form SZV-M. It is submitted to the Pension Fund no later than the 15th day of the month following the reporting one.

3. Payslip to the Social Insurance Fund 4-FSS(on contributions from accidents and occupational diseases). It is submitted to the FSS branch in which the entrepreneur is registered as an employer. The submission deadline is no later than the 20th day of the month following the reporting period (if the statements are submitted on paper) or no later than the 25th day of the month following the reporting period (if the statements are submitted on electronic media). Reporting periods - quarter, half year, 9 months and year

4. Calculation of insurance premiums in the PF, MHIF and FSS (in terms of contributions for temporary disability and maternity) in the form of KND-1151111 - submitted to the territorial tax office no later than the 30th day of the month following the reporting (calculation) period.

Reporting periods - 1 quarter, 1 half year, 9 months, billing period- year.

5. Personalized reporting to the Pension Fund. Forms SZV-STAGE And EFA-1. It is submitted to the territorial branch of the Pension Fund before March 1 of the year following the reporting period.

6. Calculation of personal income tax amounts calculated and withheld tax agent6-personal income tax. It is submitted no later than the 30th day of the month following the reporting period (1 quarter, 1 half year and 9 months). The annual form must be submitted no later than 1 April.

7. Certificates of income of individuals ( 2-personal income tax) - submitted to the tax office no later than April 1 of the year following the reporting year.

To understand how to properly conduct accounting for an individual entrepreneur (individual entrepreneur) in 2020, you need to know about some features.

Dear readers! The article talks about typical solutions legal issues but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and IS FREE!

Thanks to this, problems with the tax authority can be avoided. All entrepreneurs without exception without fail must keep accounts.

In 2020, an individual entrepreneur can seek help from specialized companies, but this entails considerable financial costs. Because of this, they prefer to do their own bookkeeping.

What you need to know

Private entrepreneurs have the right:

• use online services for bookkeeping;
• seek help from specialized companies;
• make decisions on your own to manage your bookkeeping.

Is bookkeeping difficult? If you know all the available nuances and approach this issue with all seriousness, then there is nothing complicated about it.

Basic concepts

The possibility of independent bookkeeping allows you to save significantly cash but it takes a lot of time to do so.

Many entrepreneurs prefer to use this option, since numerous online services, software, and training courses can reduce the knowledge required to successfully manage bookkeeping to the bare minimum.

Before considering the main issue, it is initially recommended to familiarize yourself with the basic concepts.

Under the definition of "accounting documentation" - these are documents that reflect the business activities of the company.

Knowing and understanding this terminology, you can avoid problems with the tax and other regulatory authorities.

If we talk about where to keep accounts, then they note:

• 1C software;
• online service "My business".

An entrepreneur who maintains accounting has the right to choose the most suitable program or service for himself.

What are her goals

The key job of an entrepreneur is to fix all, without exception, business transactions that had a place.

Information must be provided in accounting documentation independently and is used for the purpose of:

• making various management decisions;
• generating a report for the purpose of submitting it to the tax authority;
• for the purpose of carrying out various accounting operations.

Timely identified problems in the document flow will minimize the risks of receiving a fine from the tax authorities.

At the same time, the main goal of bookkeeping by an entrepreneur is significant budget savings.

For example, if we talk about how much it costs to keep accounting for an individual entrepreneur, then the price depends on the region of residence. The price can reach 100 thousand rubles.

Legal aspects

Main legislative act, which regulates the business, and accounting for it is considered to be . According to the law, since January 2013 accounting is mandatory.

For your information - entrepreneurs who have chosen a simplified taxation option () are subject to the rule on the basis of which they should not keep accounting, but at the same time they need to maintain tax accounting- based .

Step-by-step instructions on how to manage IP accounting on your own in 2020

A novice businessman, with an independent command of accounting, needs to know about the intricacies of the stages:

• choice of tax regime;
• calendar formation;
• use of employees.

Knowing the available nuances, you can easily minimize the risks of various problems with the tax and other regulatory authorities of misunderstandings.

Choosing a taxation system

A lot depends on this stage, since the amount of tax differs by 2 or more times. Depending on which system of taxation will be chosen, the forms of reporting that will need to be submitted to regulatory authorities are also distinguished.

Today there are:

In order to take into account all without exception financial transactions applies . Based on the content of the book of income and expenses, the individual entrepreneur is forced to form at the end of each calendar year and pay tax no later than April 30.

The amount is 13% of the income received. Additionally, when general mode you need to make deductions in the amount of 18%.

The declaration is generated quarterly, and the tax itself must be paid no later than the 20th day of the first month following the reporting quarter.

To determine the amount of VAT, it is imperative to conduct the KUDiR of purchases, sales,.

Entrepreneurs who work with cash additionally need to keep and - warrants.

In addition, it is mandatory to report on property tax. For example, this is not necessary for UTII and USN.

When choosing, businessmen should record only the physical parameters of the sphere of labor activity, the area of ​​\u200b\u200bthe premises, and so on.

It is enough to notify regularly about all adjustments. Contributions are fixed.

The amount of tax is determined on the basis of the base, which is approved public service for each individual type of entrepreneurial activity and different coefficients.

Businessmen, when choosing, must account for each type of activity separately.

Reporting is subject to submission quarterly, no later than the 20th day following the reporting one. The tax is due no later than the 25th.

Employees

It will be difficult to keep accounting on your own when using a hired staff. Becoming a direct employer, the entrepreneur receives the status of a tax agent.

From this moment on, he is obliged to make calculations and withhold from each officially accepted worker due tax, including making due contributions to various state and non-state funds for them.

If we talk about reporting, then the troubles of private entrepreneurs are added:

It is very difficult to exercise control over all personnel issues on your own, and at the same time to conduct entrepreneurial activities.

For this reason, many professionals prefer to seek help from qualified individuals.

In total, for employees, individual entrepreneurs must draw up and submit authorized body 7 types of reporting, including maintaining and storing the necessary personnel documentation.

Calendar planning

The formation of an appropriate calendar is the final stage of preparation for self-management accounting.

In particular, this concerns familiarization with the variety of reports on the chosen taxation system and the periods for their submission.

Modern software assists in this, and reminds you of the approaching reporting date, but you still need to know about the set dates.

Documenting

To guarantee their own safety from misunderstandings with regulatory authorities, entrepreneurs must approach all documentation with all their might.

Video: how to do business accounting without an accountant

The tax authority has the right to conduct an audit of the entrepreneur even 3 years after its closure.

For example, in the accounting department of a store, the following must be stored without fail:

• agreements with product suppliers or (equipment maintenance, provision of Internet services), landlords, regular wholesalers, and so on;
• agreements with financial institutions and various extracts;
• primary documents;
• personnel documentation - if the labor of hired workers is used;
• cash register.

Depending on the area in which the entrepreneur works, the list of documents may vary.

These tips will allow a young entrepreneur to significantly minimize the risks of various problems with the tax authority.

Features for Simplified (USN)

The entrepreneur has the right to choose one of the “simplification” methods, namely: