Accounting for beginner individual entrepreneurs: what you need to know when starting your own business. Is it possible to keep accounting records for an LLC yourself?

The law does not oblige an individual entrepreneur to keep accounting in the form in which it is prescribed for legal entities. On the other hand, any entrepreneur submits reports to the tax office, which means he inevitably has to keep records of income and expenses. Biznes.ru figured out which form is more convenient to do this in and compiled step-by-step instructions on how to independently conduct accounting for an individual entrepreneur.

An entrepreneur needs bookkeeping and recording data for calculating taxes to:

• monitor the efficiency of spending funds;
• monitor whether there were unintentional violations of the law and accidental understatement of the tax base;
• build the most profitable strategy for allocating available resources.

Many entrepreneurs find it difficult to do their own accounting for several reasons. This includes a lack of necessary knowledge, a lack of resources, and an inability to respond to changes in legislation in a timely manner. Hiring an accountant on staff is not profitable. The best option is outsourcing accounting. He will be able to completely replace a full-time accountant and relieve individual entrepreneurs from problems with document management. In addition, it is economical - after all, you will only have to pay for the end result. Choose a reliable company whose financial liability is insured. Insurance looks like this.

Where to start accounting for individual entrepreneurs

To decide how to conduct accounting for an individual entrepreneur, answer a few questions:

In what area of ​​activity do you plan to do business? First, study Section VIII of the Tax Code (TC). It specifies the conditions for preferential tax regimes. If the type of activity can be translated into “simplified”, patent or “imputed”, use it. When applying special regimes, the number of documents that need to be submitted to government bodies, decreases significantly.

What taxation system will you use? You can directly contact the Federal Tax Service of the Russian Federation and ask its employees to advise on all types of reporting and the benefits of various tax regimes. They do not have the right to refuse a businessman: the Federal Tax Service of the Russian Federation is entrusted with the obligation to inform the population free of charge (clause 4, part 1, article 32 of the Tax Code). In addition, you can get detailed advice on the modes.

Are you planning to operate your business independently or with the help of hired personnel? An independent individual entrepreneur needs to submit information to the Federal Tax Service, the Compulsory Medical Insurance Fund and the Pension Fund only for himself. The legislation allows single businessmen to contribute fixed contributions for medical and pension insurance, without maintaining reporting documentation. However, if you plan to work with hired employees, you will have to pay personal income tax and insurance for them on a monthly basis.

After answering all these questions, use step by step instructions“How to keep accounting records for individual entrepreneurs from scratch in 2018-2019.” Below is a table of preparatory work:

Features of individual entrepreneur reporting in different taxation systems

How to run an individual entrepreneur with “simplified language” for dummies? How to understand all the nuances of the tax on imputed income, the patent system and unified agricultural payments?

It is advisable for an entrepreneur to immediately submit an application for the transition to a special taxation regime - Unified Agricultural Tax, simplified tax system, UTII or patent - upon registration. Special regimes free a businessman from maintaining reports for each collection separately - instead they submit a single declaration. Otherwise, the businessman will have to keep records on a common system, which means that he will have to pay:

• value added tax (VAT);
• state tax on the property of an individual used in business activities;
• part of the funds in the budget from the income of individual entrepreneurs.

To switch to the preferential system, submit a corresponding application to the Federal Tax Service before the end of the year. From the next billing period, preferential treatment will be applied.

OSNO reporting is carried out quarterly for all types of government fees. Payments for employees are made every month.

Step-by-step instructions for maintaining an individual entrepreneur on the simplified tax system 6% and on the simplified tax system 15%

Choosing a base for payments to the budget: only income (USN 6%) or income minus expenses (USN 15%);

Quarterly completion and submission of declarations by the 25th day of the month following the last month of the quarter, payment of advances;

Annual transfer of state tax until April 30, minus advances and insurance payments;

Monthly reporting for hired personnel (fulfillment of tax agent duties).

Step-by-step instructions for keeping records on UTII

If an entrepreneur conducts several types of activities included in the “imputation”, or works in different regions, he submits several declarations. For example, one document takes into account the transportation of passengers, and another – the transportation of goods. The same is true if the individual entrepreneur provides veterinary services, for example, in St. Petersburg and Leningrad region(one document is for the capital, the other for the region);

Funds are transferred to the budget by April 25, July, October and January for the first and fourth quarters;

Report monthly to the Federal Tax Service, the Compulsory Medical Insurance Fund, the Pension Fund and the Social Insurance Fund for officially employed employees.

Forms of form 3-NDFL

You already need to submit your declaration for 2018 new form. You can download it

UTII coefficient

In 2019, K1 will be equal to 1.915, compared to 1.868 in 2018.

Insurance of deposits in individual banks

Same as individuals, entrepreneurs will be able to receive compensation of up to 1.4 million rubles. Alas, this innovation does not apply to money in current accounts.

VAT benefits

Participants of the Unified Agricultural Tax are no longer exempt from VAT if the entrepreneur’s revenue is more than 100 million rubles. per year. If the profit is less than 100 million rubles, then VAT is not paid to them

Three months of accounting, HR and legal support FREE. Hurry up, offer is limited.

What are the features of conducting accounting LLC under OSNO? How much does accounting in an LLC cost and what does the cost of services depend on? Where to order accounting services for an LLC in Moscow?

Greetings to the readers of the HeatherBeaver online magazine! I am with you, one of the authors of the project, Alla Prosyukova.

Society with limited liability(LLC) is one of the most common forms of doing business in the Russian Federation. And therefore, the issues that I will cover today, I am sure, are of interest to many.

So here I go! Join us!

1. Features of accounting in an LLC

LLC is legal entity, created by one or more contributors. Keeping accounting records in an LLC has some features that depend, first of all, on the specifics of this organizational and legal form of business.

Firstly, LLC participants are liable for their obligations only with property and funds belonging to the Company.

Secondly, participants can give their company interest-free loans for up to 1 year.

Thirdly, an LLC may suspend its activities and then the accrual of taxes and contributions related to its activities will cease.

Fourthly, the features of LLC accounting depend on the chosen taxation system and the type of activity of the company. Firms like this organizational form have the right to apply any taxation system, from general to patent.

2. What tasks does accounting solve when running a business - an overview of the main functions

Accounting performs a whole series various functions.

Let's consider the most significant of them.

Function 1. Reflection of the company's performance results

During the accounting process, all income-generating transactions and all expenditure transactions of the company are recorded in its accounts.

At the end of the reporting period, they are all overlapped and displayed final result(profit or loss). The results obtained are recorded in the reports of the LLC.

Function 2. Prevention of LLC bankruptcy

All information received in the accounting process on economic and financial activities serves as the basis for various analytical calculations and studies.

Analysis allows you to see all the bottlenecks and problems of the business. The owners of the enterprise have the opportunity to eliminate them in a timely manner, which in turn helps prevent bankruptcy.

Function 3. Control of the totality of labor materials and financial resources

One of the main functions of accounting is control. Take weighed management decisions This is possible only if the company’s managers know what labor and financial resources they have at their disposal at a particular moment.

For this purpose, the accounting system provides various analytical journals, where all information collected by area is cross-checked and detailed. This allows the company's management to always have up-to-date and correct information at their disposal.

Function 4. Simplifying the preparation of other types of reporting submitted to government agencies

Accounting information serves as the basis not only for tax accounting, but also greatly simplifies the preparation of other reporting data transmitted to various government agencies.

For example, summary accounting data on wages allows you to quickly generate statistical reports to statistical authorities.

Function 5. Fixing obligations to partners

It is accounting that records information about the status of settlements. Interested users can always find out the amount of debt the LLC owes to its partners.

At least once a year, a reconciliation (inventory) of the status of settlements with debtors and creditors is carried out. As a result of such reconciliation, acts are drawn up that either confirm the state of calculations or identify inconsistencies in the reflected data.

3. How much does accounting for an LLC cost?

LLC accounting can be ordered from various accounting outsourcing companies. Analyzing the market for these services, we see a colossal range of prices.

In such a situation, potential customers are naturally concerned with the questions: “How to determine how much the price for this service corresponds to it?”, “What influences the cost of such a service?”.

The cost of services is influenced by a number of factors:

• type of company activity;
• its scale;
• taxation system;
• availability of employees, their number;
• number of business operations.

4. The procedure for maintaining accounting records in an LLC - instructions for beginners

So that your LLC has the best possible less problems, I recommend that immediately after the establishment of the company, a number of measures are taken to organize the accounting system.

I have prepared the most important ones for you.

Step 1. Determine who is responsible for accounting at the enterprise

If the LLC is in a special regime and has the right to conduct simplified accounting, then the responsibility for maintaining it can be assumed by the manager himself.

Other persons who can conduct accounting for the organization:

• chief accountant;
• the person to whom the manager has assigned accounting responsibilities;
• accounting company providing .

Choose the option that suits you best. Secure the assignment of responsibilities by order.

You can see an example of this.

Step 2. Choose a suitable tax system

The choice of a suitable tax system should be approached carefully. The wrong system can ruin all your business efforts.

Steps to selecting a suitable tax system:

• calculate all the expected income and expenses of the company during the year;
• decide whether you will use hired workers;
• determine whether the type of activity of your LLC falls under any special regime.

Let's look at these stages using a specific example.

Example

Vasily Pupkin decided to open his own small business - a trade pavilion selling environmentally friendly dairy products.

He prepared thoroughly for this task: he traveled to nearby farms and personal farmsteads. Discussed prospects for cooperation. I came up with a name for my company - Molochnik LLC.

Then I calculated the expected income and expenses for 12 months.

Income (in thousand rubles):

1. From product sales - 23400.
2. Delivery services - 108.

Expenses (in thousand rubles):

1. Purchase of dairy products - 16,700.
2. Pavilion rental - 72.
3. Transport costs - 324.
4. Salary - 180.
5. Payroll deductions - 55.
6. Other expenses 179.

Estimated income before tax - 5998.

After analyzing the data obtained, Vasily came to the following conclusions:

• income does not exceed 150 million rubles. (the limit for applying the simplified tax system in 2017) and the number of employees is 2 people, which means that a simplified taxation system can be applied;
• the type of activity falls under the UTII regime ( retail carried out through shops and pavilions with an area trading floor no more than 150 square meters);
• the type of activity falls under the Patent system (retail trade carried out through stationary facilities trading network that do not have trading floors);
• the general system (OSNO) is also suitable for this type of business.

The main tax burden for the selected taxation systems:

Even such an approximate calculation allowed Vasily to choose the UTII taxation system for his business.

Step 3. Study the tax reporting of the selected system

Depending on the chosen taxation system, tax reporting will be generated. So, for example, for the one chosen by Vasily Pupkin UTII systems tax reporting will consist of a declaration, which is prepared and submitted to the tax office quarterly.

Of course, if the LLC is an employer, then the company will submit reports on employees in addition to the declaration.

If the LLC uses, for example, common system taxation (OSNO), then the set tax reporting will be more impressive: declarations for VAT, income tax, property, transport tax. If there are employees, reporting on them is added to the set.

Under the simplified tax system, a declaration is submitted once a year at the end of the tax period and reports on employees, if any.

Step 4. Develop and approve the accounting policy of the LLC

The main document that regulates all accounting and tax accounting is the Accounting Policy (accounting and tax).

The accounting policy determines the methods and methods of accounting, the working chart of accounts, primary forms, tax registers, etc.

Practice shows that it is more convenient when a company has developed one document consisting of two sections on accounting and tax accounting. The policy is approved by order of the head.

Step 5. Approve the working chart of accounts

The chart of accounts approved by the Ministry of Finance contains all accounting accounts that can be used by organizations when maintaining accounting records.

However, each company can itself determine the list of accounts that it needs for accounting. This list of accounts is called the Working Chart of Accounts.

In order to create a truly functional Working Chart of Accounts, the specialist responsible for a particular company needs to determine a list of synthetic accounts and a list of analytical accounts opened in the development of selected synthetic ones.

Step 6. Organize accounting of primary documents

All business transactions are reflected in accounting using primary documents. These documents are very important, since it is with their help that expenses are confirmed and they are the ones that attract the most attention.

To organize primary accounting, it is necessary to approve the forms used (unified or specially developed). If forms are developed independently, you should remember the mandatory details that must be present on them.

Required details:

• name of the document;
• document date;
• name of the company that compiled the document;
• contents of the business operation;
• units of measurement;
• name of the position and signature of the persons responsible for drawing up the document.

Document flow plays an important role in organizing primary accounting.

Document flow- path accounting documents from the moment of their creation (reception) to the moment of submission to the archive.

For these purposes, the company should develop and approve a document flow schedule.

Step 7. Submit reports on time

Different taxation systems have a different list of reporting forms with different deadlines for their submission to the tax and other regulatory authorities. It is important to remember the dates for submitting reports, since the law provides for penalties for delays.

Create a tax calendar for your company. You can take the calendar from the tax department website as a basis and select only those forms and dates that you need.

If you do your own accounting, then it is very difficult for you to run a business and simultaneously control all reporting dates. In this case, a specialized accounting service that will send reminders about reporting deadlines can be a salvation.

Once you have prepared your reports, pay attention to what methods are available for submitting them. Some types of reporting can only be submitted electronically, for example VAT. Some can be done on paper. If reporting is submitted electronically, then think in advance about how to organize it.

Methods for submitting reports electronically:

• through accounting firms;
• Federal Tax Service website (if you have a digital signature key);
• through online services.

5. Where to order LLC accounting services - review of the TOP 3 companies providing services

In the absence of a full-time accountant, it can sometimes be difficult for the owner to keep records of the LLC on his own. Often after this it may be necessary.

To avoid such unpleasant moments, I recommend leaving your company’s accounting in the hands of professionals.

Internet accounting “My Business” is a Russian company that provides entrepreneurs with the opportunity not only to conduct accounting for their company, but also, if necessary, to use outsourced accounting services from service specialists.

The service allows you to work in “one window” mode. This is very convenient, since thanks to this technology, users can conduct accounting, personnel records, payroll and send reports in one program.

Advantages of working at “My Business”:

• all accounting is based only on current legislation;
• There are step-by-step video instructions for working with the service;
• there is an opportunity to get expert advice;
• own reference and legal database.

Clients of this online accounting no longer need to look for document templates; “My Business” provides them with a database of ready-made “correct” templates. If necessary, order the template that your company needs from our service specialists.

The variety of tariffs offered will allow any user to choose the most suitable one for their purposes. specific business. You can learn more about the working conditions and choose a tariff on the online accounting website “”.

2) BDO Unicon Outsourcing

BDO Unicon Outsourcing is part of the BDO Unicon group in Russia and international network BDO International. The high competence and responsibility of the company’s specialists allowed it to become No. 1 in the field of outsourcing accounting functions in Russia based on the results of 2015.

The company offers its clients services in 4 main areas:

• accounting outsourcing;
• HR outsourcing;
• outsourcing of IT processes;
• outsourcing of legal services.

The quality of DO Union Outsourcing services is confirmed by the Certificate of Compliance with ISO 9001:2008.

This is an accounting center offering professional accounting services in almost all areas of activity: from individual entrepreneurs running their business in the service sector to large companies engaged in manufacturing and construction.

Highly qualified specialists with many years of practical experience will quickly and efficiently prepare primary documents, calculate salaries and taxes, draw up and submit reports. The liability of BC “DebitCredit” is insured by the insurance company “Allianz”.

The accounting center pays great attention to confidentiality. All information received from the client is protected by a specially developed Privacy Policy. Even drafts, used and unnecessary papers are destroyed using special equipment.

Have you decided to do the accounting for your LLC yourself?

Read my tips, I'm sure they will help you.

Tip 1. Regularly monitor changes in legislation

In order not to miss important changes in the rules of accounting and tax accounting, I recommend that you constantly monitor changes in legislation in these areas. For this purpose, many accountants subscribe to newsletters from the Ministry of Finance, the tax department, the Pension Fund of the Russian Federation, the Bank of Russia, etc.

Personally, I start my working day with a speed dating news feeds of these departments directly on their websites. This way I don’t “clog” my email, I look only at the news that is most interesting and important to me, and, if necessary, “drag” them into my bookmarks.

I subscribe only to expert comments on innovations in the areas of accounting and tax accounting that have practical value. For me, such experts are the magazines “Glavbukh” and “Taxes and Taxation”. You can organize this process in your own way, the main thing is to monitor changes regularly.

Tip 2. Use special web services that simplify accounting

Internet accounting “My Business” is considered one of the most famous and reliable. The service was created primarily for businessmen who independently run their own businesses.

An intuitive interface, friendly professional support, free expert advice, document templates, useful educational video tutorials - this is what will make life much easier for entrepreneurs who do not have accounting skills.

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

Accounting for individual entrepreneurs using the simplified tax system in 2019 is described in detail in this article. To do this, you should understand what taxation is in a simplified form, the types and specifics of its application.

The concept of the simplified tax system, its advantages and subjects

The simplified tax system is a separate tax regime that can be applied to medium and small businesses. Allows you to minimize losses and the package of documents provided for reporting, as well as simplify their completion. Regarding other methods of income control, individual entrepreneur accounting on the simplified tax system differs in positive side because releases the individual entrepreneur:

1. From taxation on personal income;
2. From the calculation of value added tax;
3. From the stability of the amount of contributions established by law (to the Pension Fund and Social Insurance Fund);
4. No need to make complex calculations.

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

• Based on the results of the annual reporting or tax period, the income limit of an individual entrepreneur does not exceed the amount of 79,740,000 rubles;
• The number of registered employees is less than 100 people;
• The amount of underlying assets does not exceed 100 million rubles;
• Other organizations have a share of less than 25%.

An entrepreneur who maintains accounting records for individual entrepreneurs using the simplified tax system can work without accruals:

• personal income tax;
• VAT (in addition to export);
• Property tax (if the tax base is not their cadastral value).

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

Types of objects under the simplified tax system

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

It is impossible to answer unequivocally whether individual entrepreneurs need to keep accounting on the simplified tax system in 2019. Legislatively, subjects of this system do not need to keep accounts. accounting But when organizing any type of activity, maintaining related documentation is still necessary

Types of documentation when maintaining the simplified tax system

In order to keep detailed accounting records for individual entrepreneurs using the simplified tax system in 2019, the following types of documentation will be needed:

1. KUDiR. The main document for recording financial receipts to the cash desk or to electronic accounts. These incomes are used as the basis for calculating the payment. If the simplified tax system is 6%, the expense column is not registered. It is an obligation to present upon request for persons maintaining accounts. registration of individual entrepreneurs under the simplified tax system in 2019.
2. Cash accounting book. It is compiled according to the KO - 4 form. In the electronic version, it is printed daily and bookleted. Contains data on all expenditure and receipt transactions, with the entry of data about the recipient or payer.
3. Cash orders, receipts and expenses. Used when recording documents and cash transactions(accrual wages, payment for supplier services, cash delivery, etc.).
4. Cash receipts. Issued to clients upon conclusion of a transaction. Can be replaced with strict reporting forms.
5. Client agreements. They are required to be drawn up in the same way as closing documents (invoices, work delivery certificates). They secure the rights and obligations of the parties and are a guarantee of security against fraud.
6. Documentation about hired employees . Includes:
   • Employment contracts;
   • The staffing table, which is drawn up according to form No. T-3;
   • Orders on hiring and dismissal;
   • Regulations on working with personal data, bonuses and fines.

Registering documents under the simplified tax system - 15% should be done in the same way as maintaining accounting for individual entrepreneurs under simplified tax system income 6% in 2019. The storage period for such documents is 4 years.

Accounting for individual entrepreneurs on the simplified tax system with employees

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

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

Such a bang. accounting implies that the individual entrepreneur has accrual skills:

• Funds to pay the employee (twice a month);
• Insurance premiums;
• Vacation and maternity benefits.

It is necessary to have these skills, or to transfer simplified accounting to a full-time accountant or an outsourcing company.

The employer must also submit information to:

1. Pension Fund.
   • Information about persons subject to insurance (in accordance with Law 385-FZ). Monthly (form C3B-M);
   • Quarterly reporting (Form RSV-1).
2. Rosstat. Detailed report on internal regulations entrepreneur (form 1-IP). Every five years, or upon individual request.

Time limits and penalties for reporting

When discussing submission time frames tax return there is no difference in how to keep records of individual entrepreneurs using the simplified tax system for income minus expenses in 2019 and how to keep them in a simplified form with a rate of 6%. But differs significantly in cases where the state has employees . General rule It is established that the annual report must be submitted by April 30 of the current period.

For violation tax regime business organizers bear a certain responsibility. The Federal Tax Service, appealing Articles 119 and 76 of the Tax Code, imposes fines for:

• Violation of the accounting period, subject to payment of tax - 1000 rubles;
• Tax debt – from 20% to 40% of the debt amount.

Also, a fine may be imposed by the Pension Fund for late submission or distortion of data in reporting forms:

• 2-NDFL. The fine varies from 100 to 1000 rubles;
• 6-NDFL. A delay of 1 month is estimated at 1000 rubles. Any document not provided is assessed at five hundred rubles;
• RSV-1. Punishable by a fine of 500 rubles for the worker against whom the report is filed.

For failure to comply with Rosstat requirements in 2019, a fine of 10 to 20 thousand rubles is imposed.

Despite simple rules In order not to increase your expenses, you need to entrust the accounting to competent persons.

Video: how to keep individual entrepreneur records on the simplified tax system

An individual entrepreneur may not keep accounting if he keeps tax records in accordance with the Tax Code of the Russian Federation: since such accounting is kept under any taxation system, an individual entrepreneur may not keep accounting in any situation.

There is no obligation, there is a right

Accounting in Russia is regulated by Federal Law dated December 6, 2011 No. 402-FZ “On Accounting”. It extends its effect also to individual entrepreneurs(clause 4, part 1, article 2 Federal Law dated December 6, 2011 No. 402-FZ).

An individual entrepreneur may not keep accounting if he keeps tax records in accordance with the Tax Code of the Russian Federation: he takes into account income or income and expenses and (or) other objects of taxation or physical indicators that characterize his type of activity (clause 1, part 2, art. 6 Federal Law dated December 6, 2011 No. 402-FZ). Since such accounting is carried out under any tax system (clause 2 of article 54, clause 8 of article 346.5, article 346.24, 346.29, 346.53 of the Tax Code of the Russian Federation), an individual entrepreneur may not keep accounting in any situation.

The same rule applies to any persons who are engaged in private practice without registration as individual entrepreneurs (lawyers, notaries).

Thus, entrepreneurs are always required to keep tax records. But accounting is their right, not their obligation.

How can an individual entrepreneur claim his right to accounting?

If an individual entrepreneur decides to keep accounting records, he must follow the requirements of Federal Law dated December 6, 2011 No. 402-FZ and by-laws on accounting (PBU, Chart of Accounts and other regulatory documents of the Russian Ministry of Finance on accounting).

First you need to decide who exactly will do the accounting for the individual entrepreneur. If an individual entrepreneur decides to conduct accounting, he is equal in status to the head of the organization. This means that he organizes accounting and storage of primary records (Part 2 of Article 7 of Federal Law No. 402-FZ of December 6, 2011). Accordingly, IP:

• or hires a chief accountant (and perhaps creates an accounting service for him),
• or entrusts the duties of an accountant to another employee,
• or entrusts accounting to a third-party company or a civil contract specialist;
• or performs the duties of an accountant personally.

However, when an individual entrepreneur exceeds the level of a medium-sized business entity, he no longer has the right to conduct accounting personally and must delegate this function to other persons (Part 3 of Article 7 of the Federal Law of December 6, 2011 No. 402-FZ). An individual entrepreneur is large if in the previous year average number its employees are more than 250 people and (or) income exceeds 2 billion rubles. (clauses 2 and 3, part 1.1, part 3, article 4 of the Federal Law of July 24, 2007 No. 209-FZ, Decree of the Government of the Russian Federation of April 4, 2016 No. 265).

In order to initially express its decision to introduce accounting, the individual entrepreneur must approve its accounting policy. An accounting policy is a document in which an individual entrepreneur selects the methods of accounting and reporting he needs from the totality of all the methods that are offered in PBU and other regulatory documents on accounting (Article 8 of Federal Law dated December 6, 2011 No. 402-FZ). Further, when maintaining accounting, you will need to follow the established accounting policies.

The first point of the accounting policy may just be a statement about maintaining accounting records from such and such a date in accordance with Federal Law dated December 6, 2011 No. 402-FZ.

In order to declare accounting to the state and counterparties (existing and potential), an individual entrepreneur must prepare annual financial statements and submit a copy of it to the territorial statistics body (part 2 of article 13, part 1 of article 18 of the Federal Law of December 6, 2011 No. 402-FZ).

Initial accounting balance of individual entrepreneurs

Most often, an entrepreneur decides to do accounting not from the very beginning of his activity, but after working for some time. Accounting to some extent brings the individual entrepreneur closer to the status commercial organization. Reputable creditor banks, partners, buyers and clients treat the entrepreneur who does accounting with great confidence.

However, you must comply with regulatory requirements:

• maintain accounting continuously from the date of state registration until the date of termination of activity (Part 3 of Article 6 of the Federal Law of December 6, 2011 No. 402-FZ);
• reflect all facts of economic activity in accounting (clause 6 of PBU 1/2008);
• Reliably and completely reflect in the accounting statements the financial position, financial results of activities and changes in the financial position of the individual entrepreneur (see paragraph 6 of PBU 4/99).

Thus, if an individual entrepreneur does not conduct accounting using the double entry method from the beginning of its activities, then on the date of commencement of accounting, it is necessary to calculate the opening balances for the accounting accounts. When calculating, you will have to take into account all the property, property rights and obligations of the individual entrepreneur associated with entrepreneurial activity IP. The calculation must be done using those accounting methods that are prescribed in the accounting policy.

Features of individual entrepreneur accounting

For individual entrepreneurs, according to civil law, property is not legally divided into what is related to entrepreneurial activity and what is not. Like an ordinary citizen, an entrepreneur is liable for his obligations with all his property, with the exception of vital property from the list of Part 1 of Art. 446 of the Code of Civil Procedure of the Russian Federation (Article 24 of the Civil Code of the Russian Federation).

But for accounting purposes, such a division will have to be carried out initially and then constantly done. After all, one of the requirements when forming an accounting policy is the priority of economic content over legal form(Clause 6 PBU 1/2008).

Accordingly, all property, property rights and debts of debtors to the individual entrepreneur, which are related to his business activities, constitute the assets of the individual entrepreneur’s balance sheet and are reflected in the corresponding accounting accounts.

For example, if an individual entrepreneur uses part of his house for business activities, he must estimate the value of this part and reflect it on account 01 “Fixed Assets” and in the balance sheet asset.

But we do not recommend splitting funds in a personal bank account. For entrepreneurial activities, an individual entrepreneur must have a separate bank account for both taxation and accounting purposes.

All obligations of an individual entrepreneur related to business activities form the sections of long-term and short-term liabilities of the balance sheet.

Individual entrepreneurs do not include accounting accounts such as 80 " Authorized capital", 82 "Reserve capital", 83 "Additional capital" and corresponding balance sheet items. Therefore, the difference between the balance sheet asset and the balance sheet liability forms the profit of the individual entrepreneur (account 84 “Retained earnings (uncovered loss)”). When approving reporting forms, it is better to leave only the indicator of retained earnings in the balance sheet in the “Capital and Reserves” section.

They only submit reports to the tax office, Pension fund and the Social Insurance Fund. It is not necessary to independently understand the legislation and maintain accounting using the simplified tax system. This can be entrusted to a full-time accountant or a visiting specialist.

You can also get accounting services for free in some banks when you open a current account.

Conducting accounting for individual entrepreneurs using the simplified tax system independently

If you do accounting without a specialist, you can make mistakes and get a fine. For example, the tax office may fine or block a current account if it receives reports too late or they will contain errors. The company's documents can be checked after closing. Therefore, primary documentation, payments, contracts, receipts and bank statements are stored for three years.

What documents need to be submitted to the tax office?

An entrepreneur prepares two documents for the tax office: a declaration and a Book of Income and Expenses - KUDiR. A company with no income submits a zero declaration. Individual entrepreneurs have a fixed declaration form, which can be downloaded and filled out on a computer or in an online service. Modulbank, Tinkoff, Tochka Bank, Kontur, Elba or MoeDelo services offer such programs.

The tax office does not require KUDiR from entrepreneurs, but periodically checks the document. If you do not start the Book or do not fill it out, you will have to pay a fine of 10,000 rubles. KUDiR is also filled out according to the template. The template can be downloaded on the Internet. The book is needed even if there has been no profit for a year.

How to conduct accounting for an individual entrepreneur independently using the simplified tax system 6%

Entrepreneurs using the simplified tax system of 6% pay tax only on profits, so they enter all revenue into KUDiR. They pay 6% from it. At the end of each quarter it is necessary to transfer advance payment. Pay full tax for the year minus advance payments required by April 30th.

If a simplified company operates without employees, then it submits a report to the tax office by April 30. The annual tax is paid at the same time. Advance payments are subtracted from its amount.

How to independently conduct accounting for individual entrepreneurs using the simplified tax system 15%

On the simplified tax system, 15% tax is equal to the difference between income and expenses. Therefore, the entrepreneur enters expenses and income into the Accounting Book in order to report later. He confirms all expenses with checks, invoices and acts.

Spending helps reduce your tax bill. If an entrepreneur does not have documents confirming expenses, then he will not be able to deduct them from income. Then the tax becomes higher. To avoid problems with the tax authorities, you need to justify expenses - employee salaries, rent, loan interest or equipment repairs. All categories of expenses are indicated in a special list.

Maintaining insurance reporting for individual entrepreneurs on the simplified tax system independently

Every year entrepreneurs pay insurance premiums to the Pension Fund and the Health Insurance Fund. Insurance payments cannot be canceled even if the company has zero income for the year. From this money the state pays pensions and covers doctor's visits.

The payment amount is fixed. In 2018 - 26,545 rubles to the Pension Fund and 5,840 rubles for health insurance. If the annual income is above 300 thousand rubles, he pays an additional insurance payment - 1% of the amount.

You can reduce the amount of tax due to insurance premiums:

• pension contributions for yourself and employees;
• to the FMS for yourself and your employees;
• to the Social Insurance Fund for employees;
• sick leave for employees for the first three days;
• VHI for employees, if it is paid for by the employer.

To save money, you can make insurance payments to KUDiR, deduct contributions and reflect this in your declaration.

You can pay insurance premiums on the tax website. Just fill out the form and pay for the site.