Peculiarities of accounting for LLC on the basis. Independent accounting for individual entrepreneurs

Paying for the services of a full-time accountant can sometimes be a big expense for an entrepreneur. Considering that most of them use a simplified taxation system or, many take on the function of an accountant. But to do this, you need to know how to do accounting for an individual entrepreneur yourself. Look for answers in the article.

To help entrepreneurs who want to answer the question of how to keep records themselves, several online services and specialized programs are available today. They are designed to simplify this process as much as possible and many provide step by step instructions. Among the most famous and popular:

• 1C-Accounting program. You can master it yourself so that you can keep records yourself, but it will take time.
• Service "My Business". It is becoming increasingly popular, given its convenience, functionality and reasonable cost of maintenance. Also a nice bonus is the support of a call center that answers questions about the program.
• The Sky service has the opportunity to test for free for 2 weeks. Transfer of reports to the relevant authorities for a fee has been implemented.
• “My Finance” allows you to generate the documentation necessary in the process of an entrepreneur’s work, and can also draw up a declaration and send it to the Federal Tax Service.

In addition to the automated method of accounting, you can do it yourself as before - manually. It all depends on your specific preferences.

Taking into account the lack of reporting we will consider detailed instructions, what deductions are made to the budget for each taxation system.

Entrepreneur reporting on a common system

1. IP in in this case must keep a Book of Income and Expenses.
2. According to the Book, a 3-NDFL declaration is generated at the end of the reporting year and a tax rate is paid, which is equal to 13% of income received from business. The maximum deadline for filing a declaration is April 30.
3. VAT is also mandatory in this taxation system, it is paid every 3 months and is 18%.
4. VAT is formed based on the data indicated on invoices from the entrepreneur’s suppliers and himself, as well as acquisitions and sales in special journals. Read more about how to calculate VAT.
5. Additional taxes (property, transport, land) are transferred only if the accountable objects are required by the individual entrepreneur to conduct business.

On this system, if there is a cash register, it is required to maintain a journal and record the primary ones.

In the case of hiring personnel, the entrepreneur’s responsibilities include calculating and withholding income taxes from employees’ salaries. He must also keep personnel records and make contributions to the Pension Fund and Social Insurance Fund.

Reports that are imposed on the entrepreneur in case of hiring personnel:

1. Tax Service Department:

• information on the number of employees must be submitted by January 20;
• until April 1 - o wages personnel;

1. The Social Insurance Fund submits a statement generated every 3 months and every year according to the FSS-4 form. The deadline for submission is the 15th day of the first month of the next quarter.
2. The Pension Fund requires the submission of Form RSV-1 by the 15th day of the second month of the following quarter and year.

Even if there are no employees, you need to know how the individual entrepreneur pays fixed contributions to the budget to the Pension Fund and Compulsory Medical Insurance. These amounts may change annually and it is best to check with your local tax authority. This information It is important to know how to properly conduct accounting and pay all deductions without difficulty.

It is useful to know that the tax under OSNO is calculated on the amount of income received. If an entrepreneur does not have any activity and, of course, does not receive income, he may not pay taxes.

Entrepreneur reporting using a simplified system

Individual entrepreneurs using the simplified tax system are offered the opportunity to choose the following tax base:

• 6% of the amount of income received;
• 15% of the amount received under the “income minus expenses” scheme.

Depending on the chosen option, the amount of tax transferred to the budget also changes. The declaration is submitted once a year, before April 30. Reporting on hired employees is carried out in this case, as with OSNO. An individual entrepreneur who is on a simplified basis is exempt from paying income and property taxes individuals.

What is also attractive about this particular taxation system is the absence of personal income tax, VAT and property tax. However, if you have transport or a plot of land used in business, you will need to carry out the appropriate tax payments.

To avoid penalties, pay attention to the official requirements for record keeping and take into account the regional nuances of the constituent entities of the Russian Federation.

Entrepreneur reporting on the imputed income system (UTI)

On imputation, tax is paid to the budget every quarter before the 25th day of the month after the reporting period. Whereas the declaration is submitted no later than the 20th of this month. That is, if taxes were transferred for the 3rd quarter (July, August, September), then the declaration must be submitted no later than October 20, and they are paid no later than October 25.

Accordingly, an individual entrepreneur reporting on UTII keeps records of income and expenses, and monitors changes in physical indicators in his enterprise, which affect the tax base. The latter include the size of the rented area, the number of employees, vehicles, retail locations and other indicators depending on the type of activity of the entrepreneur.

As it became clear, from taxes an individual entrepreneur located on UTII pays personal income tax, contributions to the Social Insurance Fund and the Pension Fund.

When an entrepreneur conducts several types of activities, he needs to report on each of them separately.

Video about submitting reports for individual entrepreneurs with employees

The story describes in detail what reports, in what timeframes and for what period must be submitted to an entrepreneur with employees. The scheme for an individual entrepreneur without employees is simpler.

In any case, whether to keep records yourself or hire an accountant is up to the entrepreneur to decide. Those who are engaged in submitting reports without anyone’s help believe that there is nothing difficult about it. It is only important to keep track of changes in legislation in a timely manner.

You have registered an LLC and made a list of priority tasks. What place does accounting occupy in it? If you decide to postpone the organization of accounting until the arrival of the first client or even until the first reporting, this is a big mistake!

Start of accounting. Who should do the accounting?

Duty to Lead accounting dictated by Federal Law No. 402-FZ “On Accounting”. It states that everyone must keep accounting records. legal entities, commercial and non-profit organizations, and neither the form of ownership nor the taxation system relieves this obligation.

Until 2013, companies using the simplified tax system could not keep accounting records, but in 2013 this right was taken away from them. However, there are concessions especially for small organizations. For example, Federal Law No. 209-FZ allows small businesses to keep accounting records in a simplified form.

The only exception is individual entrepreneurs: they are not yet required to keep accounting. Absence accounting or gross violations of accounting rules are punishable by fines.

What documents regulate accounting in an organization?

As already mentioned, the main document regulating accounting nationwide is Federal Law No. 402-FZ “On Accounting”. Other basic documents are accounting regulations (APS), which describe how to conduct accounting in practice. Among the options offered in the PBU, you need to choose those that will be most beneficial for the business financially and will eliminate unnecessary questions from representatives of regulatory authorities and investors.

And finally, another fundamental document - the chart of accounts for accounting the financial and economic activities of organizations, approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n ( latest edition approved by Order of the Ministry of Finance dated November 8, 2010 No. 142n). The organization's chart of accounts is drawn up and approved on the basis of this chart of accounts.

Where to start accounting in an organization?

Accounting statements are submitted once a year, but accounting must be kept regularly and systematically, so that after the end of the reporting period you do not have to search for primary documents among counterparties and hastily post accounting entries to accounts. Moreover, accounting in an organization begins before the first transaction occurs. As soon as the title documents for the company are received, local regulations can be drawn up that regulate accounting in the organization.

First of all, the accountant must:

• Prepare forms primary documents
• Approve the chart of accounts

How to write an organization's accounting policy?

An accounting policy is an internal document of a company that defines the principles and options for accounting. The accounting policy must be drawn up and approved within 90 days from the date state registration legal entity.

In small companies where accounting is not rich in features, accounting policies are often adopted once for the entire life of the enterprise. However, if necessary, changes are made to the academic policy, for example: due to the emergence of a new area of ​​activity of the organization or changes in legislation.

If an audit comes to you, be prepared to present your accounting policy: this will be the first thing they ask for. To ensure that inspectors do not have the opportunity to interpret the ambiguities of the law not in your favor, describe in your accounting policy the features of accounting in your business.

What to write in the accounting policy?

The accounting policy regulates the maintenance of both accounting and tax accounting, so it is convenient to divide it into two parts.

In terms of accounting, the accounting policy must contain:

• Working chart of accounts of the organization
• Explanation form balance sheet and profit and loss report
• Classification of the organization’s income and expenses into income and expenses from ordinary activities and other income and expenses (taking into account the specifics of the organization’s activities)
• Level of materiality of error for financial statements items
• The procedure for revaluing fixed assets or information that fixed assets are not revalued, methods for determining the period beneficial use and depreciation of fixed assets and intangible assets
• The procedure for assessing inventories (at the cost of each unit, at the average cost, or using the FIFO method - at the cost of the first acquisition of inventories)
• Information about who will do the accounting: manager, accountant or accounting service.

In addition, small businesses indicate whether they will apply PBU 18/02 “Accounting for corporate income tax calculations” and PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets.”

Tax accounting rules must contain

• Tax accounting registers developed by the company in accordance with the requirements of the Tax Code
• The principle of distinguishing between direct and indirect expenses for the purpose of calculating income tax
• Method for estimating work in progress
• The procedure for assessing inventories during release into production and other disposals, during the sale of purchased goods (at the cost of a unit of inventory, at average cost, at the cost of the first in time of acquisition - FIFO)

The LIFO valuation method (based on the cost of the most recently acquired inventory) cannot be used from 01/01/2015. Taxpayers who have used this method to value inventory must make changes to their accounting policies.

• The procedure for forming the cost of products and purchased goods for tax purposes
• The procedure for assigning the value of property to material expenses: one-time upon commissioning or (from 01/01/2015) over several reporting periods
• Methods for calculating depreciation of property (linear or non-linear)
• Rules for creating and using reserves
• Norms for recognizing standardized expenses as income tax expenses: entertainment expenses, expenses for voluntary medical insurance, etc.

Organizations working in the field information technology, indicate whether they classify computer equipment as depreciable property or consider the costs of its acquisition as material expenses.

The list of items is open; each organization compiles it independently, taking into account its specifics.

Primary documents and chart of accounts

Facts of economic life are reflected in accounting on the basis of primary accounting documents. Since 2013, organizations can develop forms of primary documents independently. The main thing is to enter all the required details into the forms and approve them in the accounting policy.

However, if there are no non-standard operations in the economic life of the organization, it is better not to create individual forms of documents. In order not to complicate the document flow, it is better to use the forms recommended by the State Statistics Committee.

If necessary, the list of documents can be supplemented.

In addition to the forms of primary documents, the accounting policy requires approval of the organization’s chart of accounts and accounting registers. From the chart of accounts approved by the Ministry of Finance, select those that you will use. And for a more accurate classification, you can enter subaccounts.

If the company is small and its economic life does not involve non-standard operations, the manager does not need to dive into all these subtleties. The online service Kontur.Accounting already has an accounting policy that is suitable for most companies, all that remains is to read it and print the order prepared in the service.

Where to start accounting? - Look at the video

Try working with Kontur.Accounting, a convenient online service for doing accounting and sending reports via the Internet.

Before registering as an individual entrepreneur (IP), you need to learn the intricacies of accounting for an individual entrepreneur in order to avoid possible future problems. Many people have heard that individual entrepreneurs do not keep accounting records at all, some consider this issue to be unimportant, and some think that it is not at all difficult, and they will cope with it without problems.

Reasons for bookkeeping

In reality, everything is not quite like that, and accounting, even in the case of individual entrepreneurs, needs to be given due attention. And there are a number of reasons for this.

1. If you violate reporting deadlines, accounting procedures, or payment of tax and other payments, you will incur large expenses in the form of fines, penalties, and problems with counterparties.
2. By choosing the right tax system for individual entrepreneurs, you will bear less of a financial burden when paying taxes. It is also possible that, without knowing all the tax schemes, you will use illegal schemes that help you avoid paying taxes. But, as you know, ignorance of the law will not exempt you from responsibility for violating it.
3. By choosing one or another reporting mode, you can receive different reporting deadlines, different tax amounts and, possibly, tax benefits.
4. By registering as an individual entrepreneur, you can choose one or another tax regime within a short time. If you do not do this immediately after registration, you will work according to the so-called common system taxation (OSNO). And this is the most difficult and costly option, especially for a novice entrepreneur.

So the question of the need for accounting for individual entrepreneurs is closed. The only thing you need to understand is who will do this - the entrepreneur himself, a third-party accountant, or you will hire an accountant on staff.

How is accounting done for individual entrepreneurs?

Let's figure out how to do accounting for individual entrepreneurs yourself correctly. Despite the fact that according to Federal law, individual entrepreneurs may not keep accounting records, this is not entirely true. After all, in addition to accounting, there is also tax accounting, and individual entrepreneurs are obliged to maintain it. Therefore, it will not be possible to do without accounting at all.

You need to know that tax accounting is a generalized set of data from which tax payments are calculated. Such accounting is necessary for all, without exception, entrepreneurs and businessmen, regardless of their form of ownership.

To understand tax accounting at a decent level, you need to involve a specialist, or sit down and figure it out yourself. In addition to this accounting, there is also reporting on cash registers, employees and various banking and primary documents.

Often, individual entrepreneurs who are not well versed in the intricacies of financial accounting do not understand the difference between various types reporting and call them all with the same phrase “accounting”. For convenience, we will use this phrase in our article.

Read also: What kind of reporting does the individual entrepreneur submit?

So how do you keep accounting records for an individual entrepreneur? There can only be one answer - professionally. But who this professional will be - you or an accountant - depends only on you. If you, as an individual entrepreneur, are not conducting too much “turbulent” economic activity, then you will be able to cope with the accounting on your own. And we'll tell you how.

Step-by-step instructions for keeping records

As has already become clear from the above, it is simply necessary to maintain a certain document flow. So, step by step instructions.

Stage one. First, you should calculate potential expenses and income. This will help you a lot when calculating your taxes.

Second stage. Based on information about taxation systems, you need to choose tax regime, according to which you will work and report to the tax office. Amounts tax payments, in different tax regimes, may differ by significant amounts. This means that the choice of mode can significantly influence your financial performance.

Third stage. Study carefully tax reporting, which must be surrendered in accordance with the chosen taxation regime. You can see examples of forms for reports on the website of the Federal Tax Service (FTS).

Fourth stage. At this stage, you must decide whether you will have employees or not. If you have employees, then reporting becomes much more complicated, and it doesn’t matter how many employees you have.

Fifth stage. Understand your tax regime calendar in detail. After all, overdue reports and untimely payments will invariably lead to financial losses in the form of fines and penalties, and, possibly, to the blocking of current accounts.

Sixth stage. The time has come to decide on the form of cooperation with who will draw up the reports, unless, of course, you will keep records yourself. In the case of using simple modes such as UTII, simplified taxation system for income or PSN, you can cope with reporting yourself. In this case, various services that can be found on the Internet will greatly help you. But if your simplified taxation system modes income-expenses, BASIC or you have extensive economic activity, it is better to entrust the accounting of individual entrepreneurs to professionals.

Seventh stage. This is the main stage, which is not limited in time. You must retain and maintain all documents related to the business. These include bank statements, contracts, expense documents, cash statements, and the like. Remember that tax office can conduct an audit for the previous three years, even if you liquidated the individual entrepreneur.

Accounting under OSNO

To choose OSNO, you must carefully study all the benefits that you can get by working with such a system. Accounting documents Individual entrepreneurs working according to OSNO will be the most difficult. There will be tax returns based on the results of the tax year and quarterly VAT reporting. And if your income is too different from the expected one, then you will have to submit, in addition to 3-NDFL, also 4-NDFL, which will further complicate the situation.

Keeping accounting records for an individual entrepreneur is a process that includes many nuances and features, without knowledge of which a novice entrepreneur will not be able to conduct financial affairs in accordance with the requirements. There are several tax regimes that an individual entrepreneur can take advantage of. Each method has its pros and cons.

What is it

Accounting is system for collecting information about an organization's funds and obligations. Accounting must be maintained continuously, including all business transactions.

Accounting is required to obtain reliable information about the organization.

The data obtained will allow:

• prevent negative business results;
• determine the economic reserves of organizations to create a stable financial situation;
• comply with the legislation established in relation to entrepreneurs;
• control business operations and determine their feasibility;
• control property and track its movement;
• control the use of company resources;
• monitor the company's activities in accordance with established standards.

Accounting for individual entrepreneurs in 2018

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

Tax accounting means collection of data that is used to determine the tax base and amount of payments. The responsibility for maintaining these records falls on all entrepreneurs. This type of reporting is supplemented by other documents, which may cause problems for beginners.

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

Step-by-step instructions: how to do it yourself

Step-by-step instructions for independent accounting of individual entrepreneurs:

1. Calculate approximate income and expenses. The obtained figures will be needed to calculate the tax burden.
2. Based on the data obtained, you can choose the appropriate tax regime. The chosen tax payment method will influence the size of future transfers to the state budget. To calculate your tax burden, you can request a free consultation.
3. Each regime has its own tax reporting rules.
4. The individual entrepreneur must decide whether he needs to hire third-party workers. If the entrepreneur has employment contracts, then he will need to fill out additional reports. Their number will directly depend on the number of employees. Also, the presence of employees makes it necessary to maintain personnel documentation.
5. Each tax regime will have its own payment and reporting calendar. For failure to comply with deadlines, the individual entrepreneur will be punished with fines, penalties and arrears.
6. Next, you need to decide on the form of accounting services. If an individual entrepreneur uses simple modes, then accounting is allowed to be done independently. To prevent errors, it is recommended to use various assistant programs. But in some cases, when accounting will be complicated by the number of business transactions or the taxation system, it is better to seek outsourcing services.
7. All documents must be retained. Agreements, confirmations of income and expenses, bank statements, statements and other papers must be kept until the expiration of a three-year period after the individual entrepreneur is deregistered.

Accounting and tax accounting on OSNO

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

If an individual entrepreneur uses the usual system, then he must:

• keep books of purchases and sales;
• keep a ledger of expenses and income;
• issue invoices and record them in a journal if necessary;
• When hiring employees, personnel records are maintained.

Paying taxes on OSNO:

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

Methods for submitting reports to the tax office:

• for VAT – until the 25th day of the next month after the reporting period;
• for personal income tax – until April 30 of the following year after the reporting year;
• reporting for employees to extra-budgetary funds.

Working on the simplified tax system

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

When using USN Income 6% of entrepreneurs can do their own accounting. 6% of total income is required to be paid. You will also need to pay an advance; the amount paid will be taken into account when calculating the annual tax.

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

Reporting deadlines in 2018: calendar, table

There are mandatory reports submitted to:

• Pension Fund of Russia in the SZVM form until the 15th day of the month following the reporting month;
• FSS in form 4-FSS until the 20th day in paper form and until the 25th day in electronic form of the month following the reporting period.

Calendar table for submitting reports for individual entrepreneurs in 2018.

If the individual entrepreneur works according to PSN, then tax return not required. In case of use of a patent. The payment period depends on the type purchased and its validity period.

Program for maintaining

For accounting, you can turn to various programs that make the whole process easier, especially for those new to this field. To create a report, you just need to enter the necessary data, after which the program will independently compare the entered information and convert it into the required form.

Popular programs:

1. "1C: Accounting" online version: the largest range of tools for work. Users note the absence of negative aspects of the service. Cost: from 400 to 6,400 rubles.
2. "1C: Accounting": the best software for an accountant's work. Suitable for large and medium-sized individual entrepreneurs who resort to using the services of a professional accountant. For its price, it provides all the possibilities that can be available in the accounting market. Cost: from 5,000 to 35,000 rubles.
3. "BEST": will be able to cope with the most complex tasks. The problem is late program updates. Cost: from 9,000 to 30,000 rubles.
4. “Info-accountant”: the main competitor of “1C”, which does not lag behind the leader in the breadth of tools. Ideal for running small and medium-sized businesses. Cost: from 5,000 to 36,000 rubles, the user can download and try the free version, which lacks most of the tools.
5. "Circuit. Accounting": wide functionality for solving the problems of small entrepreneurs. It is not possible to solve some problems of a narrow focus. Cost: from 1,000 to 4,000 rubles.
6. “My Business”: has been operating since 2009, is used even by large enterprises, the user receives weekly newsletters and consultations with specialists. Cost: from 366 to 2,083 rubles, there is an introductory period.
7. “My Finance”: provides a standard package of tools for small businesses. Suitable for small individual entrepreneurs; if necessary, there is the possibility of outsourcing accounting. Cost: from 1,200 to 4,200 rubles.
8. “Sky”: a set of simple and understandable tools that allow you to do accounting without any problems; the user is given the opportunity to use the service on his smartphone using the application. Cost: 500 or 3,500 rubles depending on the chosen tariff; 100 rubles are added to this price if reports are required to be submitted to government agencies.
9. "Turbo Accountant": flexible and fast service, the software is updated once a quarter. Main problem– difficulty of mastering. Cost: from 990 to 58,000 rubles.

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

Tutorial for beginners

Thanks to modern programs and services, doing accounting yourself, provided you have a small enterprise, is not so difficult. In such cases, a tutorial for beginners will be required only to the extent that you can master the basic terms and understand what amounts affect what.

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

A video that talks about how to do accounting for an individual entrepreneur without an accountant.

Income and expenses

Income and expenses are maintained using two relevant books.

Their maintenance must be accompanied by compliance with the following conditions:

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

Regulatory regulation

Regulatory regulations governing accounting for individual entrepreneurs:

• Federal Law No. 402 “On Accounting” dated December 6, 2011 – the obligation to maintain accounting by each economic entity on the territory of the Russian Federation; – provisions for accounting.

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

Accounting is a complex process that involves documentation all business related transactions. It includes the preparation of internal documentation and reports for transmission to tax authorities.

Most often, individual entrepreneur accounting is carried out using the 1C Entrepreneur program. The software is one of those recommended by the Federal Tax Service.

Nuances of individual entrepreneurship

The emergence of a desire to engage in private entrepreneurial activity certainly entails. Currently this is only done by the tax office. An individual entrepreneur differs from all other forms of ownership in that he bears the burden of debt liability solely. Moreover, any debts directly affect his property.

Currently, the state does not impose the same requirements on individual entrepreneurs that exist for other forms of organization. entrepreneurial activity, but this does not mean that responsibility does not exist at all.

The degree of responsibility is regulated by the form of taxation that a private entrepreneur chooses during the registration of his activities.

The law provides for the presence of several forms - (simplified), (imputed), (patent) and. Many people strive to save themselves as much as possible from the need to do accounting, so they choose a simplified version where they can do accounting themselves, even without having a special accounting education.

The state retains a number of advantages for individual entrepreneurs. Among them:

• the ability to reduce taxes in court;
• a significant reduction in the size of the fines themselves.

Features of accounting depending on the taxation system

The most important advantage of an entrepreneur is that he is not required to maintain full accounting records, such as LLCs and other legal entities.

Let's consider the accounting scheme on OSNO (the most complete option). It obliges the entrepreneur to work with accounting journals and maintain:

• document flow for personnel records.

It also involves paying the following taxes:

• The main tax will be the contribution that the state assigns to individuals (). This 13% of income entrepreneur. Documented expenses can be deducted from all income received to reduce the contribution amount. You can even deduct unconfirmed expenses, but in the amount of no more than 20% of income. The amount can also be reduced by the amount paid.
  At the same time, if an entrepreneur works for hired personnel, personal income tax and insurance contributions will need to be deducted from their wages.
• The second type will be . His rate is 18%.
• The third type of deductions is contributions to pension fund. Since 2014, their size depends on the income that the individual entrepreneur receives during the year, i.e. this value is no longer fixed. If the income is less than 300,000 rubles, then the individual entrepreneur continues to pay fixed amounts (but they are different every year, in 2016 - 23,153.33 rubles), if more, then 1% of the difference between the amount of income and 300,000 rubles is also paid as a plus.
• But that's not all. Other fees may apply in a specific region. No one will inform the individual entrepreneur about them, but non-payment may be the reason for penalties.

The reporting form here is quite simple. Entrepreneurs report for VAT during each quarter (until the 25th of the next month). And for personal income tax - only once a year (until April 30 of the next year).

Many individual entrepreneurs choose the simplified tax system. It only involves maintaining a ledger of expenses and income, as well as submitting a corresponding declaration to the Federal Tax Service annually before March 31 of the following reporting year. The system itself implies two options for calculating tax: income (6%) and income minus expenses (15%).

Individual entrepreneurs who have switched to UTII are not required to maintain any documentation. It is enough to fill out the declaration and submit it to the tax authorities quarterly (by the 25th day of the month following the reporting quarter).

To see what kind of reporting an individual entrepreneur without employees needs to submit, watch the following video:

Management options

Very often, individual entrepreneurs wonder how they will keep their accounting records. What is better: filling out everything yourself or contacting a professional company that provides the relevant services? The answer is quite simple. Entrusting someone with accounting (if you chose OSNO during registration) only makes sense if there is hope that you will be able to find as many reasons as possible to reduce taxes.

Your employee's work or third party organization can result in 15-20 thousand. The question is what it means - simply making transactions and submitting documents to tax service or work on tax optimization. The latter can lead to the fact that the payment of accountants will provide savings in the same amount as they charge for their services.

Divided into several types:

• constant business support;
• escort on on a regular basis, but only for one-time client requests. Each time a new agreement is concluded;
• one-time work. They are often provided by accountants at home. They can prepare declarations or check their correctness, create documents zero reporting, but do not provide comprehensive services.

In case of unforeseen difficulties, even with the simplified tax system, it is best to seek one-time help from specialists.

Changes in accounting since 2016

There are many of them, but they will primarily affect those individual entrepreneurs who have employees:

• Changes in the amount of contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund. It will be based on the minimum wage, which from January 1 is equal to 6,204 rubles. (from July 1, the amount increased to 7,500 rubles, but the calculation is based on the old indicator). Contributions to the Pension Fund will be made according to the following formula - 6204 rubles. × 26% × 12= 19,356.48 rubles, and in the FFOMS - 3,796.85 rubles. (RUB 6,204 × 5.1% × 12).
• The system of fines will also be tightened. Now entrepreneurs pay 2-3 thousand rubles for accounting violations. Now the amounts will be higher - from 4 to 10 thousand. A separate punishment has also been introduced for repeated violations, which can double the fine or disqualify the entrepreneur for a period of one to three years.
• The property tax rate is expected to increase for individual entrepreneurs who do not operate according to a simplified scheme.
• Will be changed appearance. Reports can only be submitted electronically.
• Starting from 2016, non-payment of insurance premiums will be subject to criminal prosecution.