In this article we will briefly talk about how to run an individual entrepreneur, for dummies this information will be valuable, as many aspiring entrepreneurs are in these matters. We also provide below step-by-step algorithm actions.
First of all, it is important to note the fact that maintaining accounting records for individual entrepreneurs is not necessary, but maintaining tax records is a necessity. However, in order to give an optimal assessment of the fruits of your activities, it is still better not to neglect accounting. The importance of the latter for individual entrepreneurs lies in timely warning businessman about negative situations. This could be either irrational distribution of funds, or going into the red, or, even worse, bankruptcy.
The modern market offers many services for entrepreneurs for independent accounting, but often such services are not affordable for an individual entrepreneur, or, when hiring an accountant, there is a risk of encountering an illiterate specialist. In these cases, the individual entrepreneur has no choice but to do the accounting themselves. As practice has shown, doing this is sometimes not at all easy, and adapting to the changing legislation of our country is also quite difficult.
Below is a step-by-step algorithm of actions that you need to follow to do your own accounting.
- First of all, you need to register as an individual entrepreneur and choose the form of taxation that suits you.
- In our country, the legislation has approved a simplified form of taxation for individual entrepreneurs, according to which it is the responsibility of the entrepreneur to maintain a book of income and expenses.
- Individual entrepreneurs using the simplified tax system need to decide on the object of taxation. This can be either income with a 6% rate, or income minus expenses with a 15% rate.
- It is necessary to keep a book of income and expenses throughout your entire activity. This can be done manually or using special programs.
- At the end of the year, no later than April 30, IP should be submitted tax return to the tax office.
- If an individual entrepreneur has employees, he needs to submit data about them to the Federal Tax Service and the Pension Fund of the Russian Federation, and also regularly pay them salary.
- You need to pay contributions and taxes to the Compulsory Medical Insurance Fund and the Pension Fund, even if the individual entrepreneur has no employees.
- If an individual entrepreneur has a current account, it is necessary to keep records of the turnover of funds in the account and in the cash register.
Among other things, many novice businessmen are interested in how to keep track of individual entrepreneurs on the simplified tax system with a 6% rate for dummies in 1C? Indeed, for those who use a special computer program 1C, according to a simplified 6% rate - maintaining independent accounting becomes a feasible and even interesting task. In addition, the program itself generates the book.
Individual entrepreneurs using the 1C program for simplification with a 6% rate actually keep records in electronic format. The procedure for filling out the program provides that at the end of the tax period, the taxpayer must withdraw e-book on paper, stitch it and submit it to the tax office. Some tax officers keep one copy for themselves, so it’s better to make two at once. Tax authority puts his stamp on them.
Accounting for individual entrepreneurs is very important. Before starting your own business, you need to think in advance about the issue of reporting and accounting. Otherwise, your beautiful and original idea may hit a wall of fines and sanctions from regulatory authorities.
And although individual entrepreneurs are not required to keep accounts. The Accounting Law states:
Completely exempt from accounting: an individual entrepreneur (a person engaged in private practice) - if he keeps records of income or income and expenses and (or) other objects of taxation or physical indicators (for example, when applying UTII) in the manner established by the Russian tax authorities legislation;
However, it is too early to rejoice and breathe a sigh of relief. In fact, this means that individual entrepreneurs should not post transactions to accounting accounts, make postings and form balance sheet. And no one canceled all other reporting.
Thus, accounting for individual entrepreneurs includes:
Accounting for taxable objects (income, expenses, physical indicators, etc.);
paying taxes;
tax reporting;
payment of contributions, taxes and reporting for employees, if any;
fixed payments in off-budget funds"for myself";
storage of supporting documents.
How to do accounting for individual entrepreneurs
This task can be accomplished in several ways. Each option has its pros and cons. As well as financial and time costs.
Hiring a full-time or visiting accountant
It is important to find an honest and experienced specialist, which is not always easy. It is advisable to use recommendations from friends or business partners. You don't have to delve into accounting issues. All reporting and accounting will be in the hands of a specialist.
However, a good accountant needs to be paid a decent salary. This may not be affordable for a beginning individual entrepreneur or small business. And in general it will be unprofitable to maintain it.
Agreement with a specialized (accounting) company
A team of specialists will relieve the individual entrepreneur from the need to delve into accounting matters. And the entrepreneur himself can devote his time directly to the business. However, this method may be the most expensive. You will have to pay for a specific volume of services provided. The greater the document flow, the higher the price. The cost of services may be higher than the maintenance of a full-time accountant.
Self-service accounting for entrepreneurs
In special taxation regimes, the individual entrepreneur himself can easily handle the accounting. Which will allow you to save a lot of money. But the entrepreneur will have to deeply study the issue of taxation and reporting. It is necessary to clearly understand how taxes, contributions and payments are calculated. Know the payment deadlines, where and what to pay. And also correctly fill out the prescribed forms and forms. And accordingly monitor their relevance.
Doing your own reporting takes up your time and energy. Distracts from business and can lead to mistakes. Which in turn leads to fines, sanctions and business closure.
Internet accounting and cloud services
Online accounting has become very popular today. And in our opinion, this method is optimal for beginning entrepreneurs. And also for small and medium-sized businesses in general. Internet accounting allows you to optimize the costs of accounting. You can choose a tariff that will fully meet your needs and not overpay.
The quality of services from proven services such as “My Business” is quite high. A completely clear interface that is easy to understand. The service does not require deep knowledge; it will tell you everything and allow you to fully conduct accounting and tax accounting at a professional level.
In order for you to determine the appropriate method, we will analyze how accounting and reporting for individual entrepreneurs is done. Let's consider special tax regimes, individual entrepreneur reporting for himself, employees and additional reporting. We will not analyze accounting on OSNO, because it's quite complicated. It is also not suitable for small and medium-sized businesses, and will definitely require professional accounting.
Accounting for individual entrepreneurs on the simplified tax system
On the simplified tax system 15% “income minus expenses”, individual entrepreneurs are required to take into account income and expenses. For this purpose, income and expenses are entered into the book of income and expenses KUDiR. For all transactions on income and expenses there must be supporting documents (acts, invoices, payment orders, bank statements, cash receipts etc.).
On the simplified tax system, 6% is “income”; individual entrepreneurs take into account only income. And KUDiR is filled out only in the revenue part.
Paying tax
During the year, individual entrepreneurs using the simplified tax system of 15% and 6% make 3 advance payments:
At the end of the year, individual entrepreneurs calculate the annual tax amount and subtract from it advance payments and the difference is paid to the Federal Tax Service until April 30.
Reporting
Accounting for individual entrepreneurs on UTII
Individual entrepreneurs on UTII are not required to keep records of income or expenses, or report on them. Since UTII is paid not from actual income, but from estimated (imputed) income, which is calculated. An individual entrepreneur can keep accounting for himself, but the Federal Tax Service does not check this.
So, accounting for individual entrepreneurs on UTII is a mandatory accounting of physical indicators. Since they affect the calculation of potential income.
If the physical indicator is the number of employees, then there must be time sheets. And if cars, then technical passports vehicles. If square meters retail space, then lease agreements, technical passports of non-residential premises, plans, diagrams. All this must be presented to the Federal Tax Service inspectors in the event of an inspection.
Paying tax
UTII is paid 4 times a year. Within 25 days after the first, second, third and fourth quarters.
Reporting
UTII declarations are also submitted 4 times a year. Within 20 days after the first, second, third and fourth quarters.
Accounting for individual entrepreneurs on PSN
Accounting on PSN is the maintenance of an individual income book.
Paying tax
If the patent is received for a period of up to 6 months
We pay tax in the full amount of tax on time late expiration of the patent.
If the patent is received for a period of 6 to 12 months
We pay tax:
1/3 of the tax amount no later than 90 calendar days after the patent comes into effect;
2/3 of the tax amount no later than the expiration date of the patent.
Reporting
Individual entrepreneurs do not submit tax returns in this mode.
Accounting for individual entrepreneurs with employees
If an entrepreneur has even one employee, then, regardless of the taxation regime, it is added large complex works:
Working time tracking (filling out time sheets);
registration of personnel documents (hiring, dismissal, vacation, etc.);
calculation wages and contributions;
transfer of personal income tax and insurance premiums for employees;
Submission of reports to the Federal Tax Service, Pension Fund and Social Insurance Fund.
Personal income tax for employees is transferred no later than the next day after payment of the main part of the salary.
Insurance premiums are paid by the 15th of each month. Contributions for pension, social and health insurance are transferred to the Federal Tax Service, and for accident insurance - to the Social Insurance Fund.
Reporting for employees
4 reports are submitted to the Federal Tax Service:
Information about average number– once a year until January 20;
calculation of insurance premiums - based on the results of each quarter, until April 30, July, October and January.
6-NDFL – within a month based on the results of the first quarter, half a year and nine months. At the end of the year - until April 1.
2-NDFL (for each employee) – until April 1 at the end of the year.
There are 2 reports in the Pension Fund:
SZV-M (information about insured persons) – until the 15th of each month;
SZV-experience (together with EDV-1) - until March 1 based on the results of the past year.
The Social Insurance Fund reports on accident insurance in Form 4-FSS. Deadline – until April 20, July, October and January (or until the 25th if the report is submitted electronically).
Fixed payments to extra-budgetary funds “for yourself”
Under any taxation system, individual entrepreneurs are required to pay fixed payments ( insurance premiums"for myself") Even if he has no profit and does not conduct any activities.
Since 2017, insurance premiums must be paid to the Federal Tax Service. Payments can be divided into any number of parts. The most important thing is to pay the full amount within calendar year. But usually they pay quarterly in order to reduce the tax every quarter (if you are on the simplified tax system or UTII) or once a year.
The deadline for making payments “for yourself” is December 31 of the current year, but it is better to pay them in advance.
Additional taxes and individual entrepreneur reporting
Individual entrepreneurs pay additional taxes regardless of the regime applied, if there is an object of taxation. For example, transport tax, land tax, mineral extraction tax, water tax, etc.
Individual entrepreneurs with special permits and licenses also pay: regular payments for the use of subsoil, fauna, water objects biological resources and others.
For step-by-step instructions for registering an individual entrepreneur, see the page.
By general rule All economic entities are required to maintain accounting records (Part 1, Article 6 of Federal Law No. 402-FZ dated December 6, 2011). But there is an exception to this rule, which concerns, in particular, individual entrepreneurs (IP). We will tell you about the features of accounting for individual entrepreneurs in our material.
Should an individual entrepreneur keep accounting?
Accounting legislation provides that individual entrepreneurs may not keep accounting records if, in accordance with the legislation of the Russian Federation on taxes and fees, they keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing certain type entrepreneurial activity(clause 1, part 2, article 6 of the Federal Law of December 6, 2011 No. 402-FZ). And since such records of individual entrepreneurs are kept as if common system taxation, and under special regimes, the accounting “benefit” applies to all entrepreneurs. This means that there is no obligation to maintain accounting records for individual entrepreneurs who use the Unified Agricultural Tax, the simplified tax system, and the UTII. They do not maintain accounting for individual entrepreneurs on a patent (PSN).
Accounting for individual entrepreneurs: usually or simplified
Thus, maintaining accounting records for an individual entrepreneur is his right: he cannot be obliged to maintain accounting records, but he can decide to maintain accounting records himself. After all, accounting will help an entrepreneur not only increase the efficiency and reliability of information about his financial and economic activities, but also strengthen control over financial, material and other resources. And in conditions of automation, accounting in specialized programs ceases to be particularly labor-intensive.
And here the individual entrepreneur has another choice: to conduct accounting in a general manner or use a simplified version.
Individual entrepreneurs can use simplified accounting methods and even prepare simplified financial statements (Part 4, Article 6 of Federal Law No. 402-FZ dated December 6, 2011).
For example, reflecting the purchase of materials as an individual entrepreneur, a simplified accountant can make an accounting entry of the form:
Debit account 10 “Materials” - Credit account 51 “Settlement accounts”, i.e. bypassing account 60 “Settlements with suppliers and contractors”.
Also, with simplified accounting, an individual entrepreneur can reduce the number of synthetic accounts used: for example, instead of accounts 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses” use only account 20 “Main production”, and instead of two accounts - accounts 41 "Products" and invoices 43 " Finished products» Use count 41 only.
If necessary, individual entrepreneurs can abandon the use of double entry altogether.
When developing your business, you should think in advance about running accounting. Such an attitude towards activity from the very beginning will allow you to closely monitor the progress of the new enterprise and catch the moment when emergency intervention is required. The process of turning a business from profitable to unprofitable often goes unnoticed. Individual entrepreneur accounting for beginners will help you understand what is happening in a timely manner. Acquiring basic knowledge and skills helps improve the quality of work and, accordingly, profits.
Proper reporting has great value for successful business planning. An individual entrepreneur must have a clear idea of his actual income and expenses. His responsibilities include the implementation of mandatory tax payments, the frequency of which is fixed. For this reason, continuous monitoring of activities is necessary to prevent the imposition of fines.
Today there is large number specialized programs that greatly facilitate accounting for individual entrepreneurs.
You can choose either a paid or a free “assistant” who in a positive way will affect activities. Therefore, it is enough to master the program and have basic knowledge of the basic accounting rules. Hiring a highly qualified specialist at the beginning of your business is not always justified from a financial point of view, and even if you wish, it is quite possible to cope on your own.
All about the procedure for maintaining financial statements for individual entrepreneurs:
Advantages of self-accounting
The undeniable advantage is control own business. Adjustment of all movements cash contributes to the formation of a clear picture of ongoing activities. In this case, adjustments will be carried out in a timely and effective manner, negative aspects will be minimized, which will lead to a reduction in real or possible losses. The specificity of business lies in constant changes, which are tracked only in the process of regular monitoring of indicators and their analysis.
Behind the external well-being of ongoing activities, quite serious problems that require urgent elimination may be hidden. An in-depth study of documents and reporting will help identify weaknesses and take action quickly. Among additional benefits Direct participation in the “life” of your own business can be distinguished:
- increasing efficiency;
- proper distribution of financial resources;
- tracking the results of actions taken.
If you still want to entrust the entire process to an inexpensive specialist, you should think about the possible consequences. Savings may negatively affect the quality of services provided. All mistakes made will have an impact on your activities. In accordance with current legislation, all responsibility for incorrect reporting falls on the entrepreneur. As a result, claims from the tax inspectorate will be directed at you, as well as fines for each violation. Therefore, there are two options: figure it out yourself or hire a highly qualified specialist.
Important points for successful reporting
In addition to the obligation to take tests periodically, one must understand the need to study tax and management accounting. Both types will help to establish the successful operation of the enterprise. Management accounting is aimed at optimizing and increasing the efficiency of individual entrepreneurs’ affairs, and tax accounting is aimed at correct interaction with tax office. Understanding the specifics of the work and nuances will improve the condition of the business and increase its profitability.
For competent management tax accounting It is not necessary to study all existing laws and try to master the accounting profession in a minimum period of time. It is enough to thoroughly understand the applicable taxation system, the frequency of reporting and the rules for its maintenance, as well as have an idea of the main changes in legislation affecting your activities. This will allow you to keep your business under control and always be aware of its real state.
Online accounting
The most common form of accounting in the last few years has been online accounting for individual entrepreneurs. Specialized services are easily accessible and do not cause any particular difficulties in mastering. In addition, there is a fairly impressive list of advantages of “virtual” accounting.
- No connection to a specific place
All data when maintaining online accounting is stored on servers and can be accessed from any computer, phone or tablet with Internet access. Moreover, after the usual authorization procedure, not only viewing, but also editing or creating new documents and reports is available. An entrepreneur has the opportunity to work from anywhere without having to carry a large amount of documentation with him.
- All document forms and counting processes are standardized.
Changes are often made to current standards or the form of a form is completely updated. Electronic accounting removes the obligation to monitor such innovations. The entrepreneur always has at his disposal only up-to-date forms that comply with current regulations. at the moment standards. In addition, it is possible to set up automatic notifications, and the problem of missed reporting will disappear by itself.
- No need to download software or applications
Electronic accounting works on the “capacity” of servers without using the disk space of a computer, laptop or other devices. There is no need to download third-party programs or applications.
- Data storage security
All information is stored in the so-called “cloud” storage, which ensures its safety. If your computer fails, you can access data from another device. By storing all documentation the old fashioned way on a PC without backup, the entrepreneur risks losing it without the slightest possibility of recovery. Concerns about information theft from servers are unfoundedly exaggerated. Such a danger, of course, exists, but the encryption technologies used make it possible to reliably protect data. But hacking of accounts is quite real, but it happens only through the fault of the owners themselves. Negligent attitude towards the safety of personal data (password and login) allows third parties to gain access to the account.
- Noticeable savings compared to using conventional programs
Installing licensed programs for accounting is, to a certain extent, a costly undertaking. Online services easier to maintain, as they do not require additional technical support and have attractive prices for use by individual entrepreneurs.
- Simplicity and accessibility
Services allow you to easily draw up the necessary forms and prepare reports, even for an entrepreneur without special education. An intuitive interface and plenty of tips help you short time master basic principles work. In a few days, you can understand all the features and start using the service to the maximum.
There are not many disadvantages to online accounting. These include having a constant Internet connection (without this, access and work with documents is impossible). Another disadvantage is the lack of fine personalized settings. Most services can be adjusted according to the form of business. But they no longer allow us to reflect in in full. For this reason, before making your final choice, carefully review the capabilities of the service.
Everything a new entrepreneur needs to know
First of all, it is necessary to recall the responsibility of the individual entrepreneur, which begins from the moment the certificate is issued to the entrepreneur. The main feature of this form is the risk of all property. In other words, if an entrepreneur’s debt to counterparties arises as a result of an unsuccessful transaction, then not only goods for sale, equipment for a store or office, but also a personal car, dacha or apartment can be used to repay it. For this reason, accounting is of primary importance for the entrepreneur himself. It will help you avoid negative consequences and calculate risks in a timely manner.
In addition, improperly organized accounting will lead to accounting errors, which will lead to fines and penalties. The debt to the tax authorities will again result in the payment of the required amount at the expense of all property, including personal property. You will have to pay in any case. And if there is a large tax debt (more than 600,000 rubles within three years), then we will talk about criminal liability under Article 198 of the Criminal Code. So, not only the activities of individual entrepreneurs, but also, to some extent, life depend on simple accounting.
What reporting should an individual entrepreneur provide upon closing:
But there are still certain points that will allow you to resolve this situation. If it is impossible to repay the debt, the entrepreneur has the right to go to court to reduce its size. Very often, such claims are satisfied in favor of the individual entrepreneur, the difficult financial situation is taken into account and small concessions are made. Another positive point is that, in comparison with organizations, fines for individual entrepreneurs are much lower.
Expert opinion
Maria Bogdanova
More than 6 years of experience. Specialization: contract law, labor law, social security law, law intellectual property, civil procedure, protection of the rights of minors, legal psychology
Law No. 402-FZ establishes that individual entrepreneurs may not keep accounting records. But this provision should not be understood to mean that the individual entrepreneur does not report to the state at all. In addition to accounting itself, there is another one – tax accounting. Tax accounting is the collection and synthesis of information necessary to calculate the tax base and tax payments. It is carried out by all taxpayers, including individual entrepreneurs.
One of the options for accounting is outsourcing accounting services, that is, transferring accounting functions to an external contractor. A striking example the principle “the more expensive, the simpler”. The services of an accounting firm are the most expensive method, but it relieves individual entrepreneurs from the need to delve into accounting matters. Specialists are busy with accounting, and the entrepreneur himself can calmly devote himself to the rest of the work.
Features of accounting for individual entrepreneurs for beginners
Two features can be noted as characteristic of all entrepreneurs:
- mandatory maintenance of a book of income and expenses KUDiR (with the exception of entrepreneurs on UTII);
- payment fixed contributions in the Pension Fund of Russia.
Now let us briefly outline the features of accounting depending on the tax systems.
BASIC
The system allows an entrepreneur to become a full-fledged VAT payer, which is necessary for successful business with organizations. OSNO is distinguished by its labor intensity compared to others. It assumes:
- maintaining KUDiR;
- filling out the purchase/sales book, issuing invoices and recording them in the journal;
- maintaining personnel records.
Taxes required to be paid:
- Personal income tax of 13% on income;
- VAT at 18%;
- fixed contribution to the Pension Fund;
- contributions for employees - personal income tax and insurance;
- additional local taxes if necessary.
Frequency of tax reporting:
- quarterly until the 25th for VAT;
- annually until April 30 for personal income tax;
- if there are employees - the established frequency to extra-budgetary funds.
USN and Patent
The “simplified” tax system provides for the payment of one tax and the option for calculating it (“income” or “income minus expenses”) can be chosen by the entrepreneur independently. This system is supposed to be used to conduct KUDiR. An annual report in the prescribed form must be submitted to the tax office by March 31, and advance payments under the simplified tax system must be paid by the 25th quarterly.
A patent is available to few. Only KUDiR is conducted on it. The tax is paid in two stages. There is no reporting.
It is worth noting that when attracting employees or employees, the obligation to provide reports for them, maintain personnel records and make payments to extra-budgetary funds appears for both of these systems.
UTII and Unified Agricultural Tax
The UTII records only physical indicators that characterize the activities of the entrepreneur. Maintaining KUDiR is optional. IN tax reporting is provided quarterly until the 25th, the calculated tax is paid until the 20th.
KUDiR is carried out at the Unified Agricultural Sciences. They pay taxes on March 31 and June 25, twice a year. Reports are due by March 31 annually.
Payment of taxes to extra-budgetary funds for oneself and for employees, as well as reporting, take place in the same manner as for OSNO.
The information provided will help you create general idea about the need and procedure for accounting for starting individual entrepreneurs. Proper document management will not only avoid fines, but also increase the profitability of your business. Each system, as well as reporting, is discussed in more detail in the relevant articles on our website.
Those of you who decide to independently keep records of your individual entrepreneurs do it either out of savings or out of love for accounting. I saw much less of the latter; usually you still want to save money, especially for beginning entrepreneurs. There are many real options save money and not get into trouble.
Why popular - the more popular the service, the more likely it is that it has fewer technical flaws. Why online - so as not to be tied to one computer. Be sure to use online services so as not to keep records manually on paper. Otherwise, at the very first check, you will get confused, and you will have to restore everything through a professional for money.
The cost of basic online services that allow you to issue documents to clients, keep records, prepare and submit reports ranges from 3,600-10,000 rubles. per year.
From practice: all services have a free (demo) period, during which you can try them and choose the one that will be most understandable and pleasant to you.
Try not to put documents in a bunch in the hope that you will sort them out neatly later, but you won’t. It’s better to immediately put it carelessly in the appropriate folder. If the documents are not needed in the future, you will not waste time on analysis. If you need them, you can sort them out as needed or hire an accountant who will sort everything out.
Example folder names:
Procurement. Here you need to put documents from suppliers of goods, stationery, promotional materials and services. If you have a trade, it is better to separate “suppliers of goods” and “suppliers of services” separately. Store the set of documents: “deed + invoice + invoice” together, preferably in one file. Agreements for one-time supplies can be stored together with a set of documents. For permanent ones (lease agreements, telephone contracts, Internet) - it is better to store them in a separate folder.
Suppliers. It is better to keep permanent contracts with suppliers of goods and services separately; you will return to them.
Sales. Here you need to add all the acts with clients that you write out, with the client’s signature; or invoices for the sale of goods. Is it necessary to issue acts at all if you are on the simplified tax system of 6%? The certificate confirms that your client accepted the service; without the certificate, he can demand the money back. There is no need to print out invoices and put them in a folder; the invoice does not have an accounting function. If you ever need it, you can print it from an online service.
Clients. If you provide regular services (for example, SEO services, or recruitment services), then the contract is the most important document, it must be signed on both sides and placed in this folder. A contract is needed to protect your rights in a dispute with a client and in court.
Government agencies. Even if you submit your reports electronically, some report may always appear in paper form. It is better to store it in a separate folder. It is also better to duplicate submitted reports and store them separately from the online service. In such cases, we store the reports in a *.pdf file, which contains the report itself and delivery confirmation receipts. We store such files on a separate server. If it’s difficult for you to organize this, it’s better to print out a report with confirmations and put it in a folder, it’s more reliable.
What you do not need to print out and store: bills (they do not have accounting consequences), bank payments and statements (the bank has them electronically and uploaded them to your online service).
From practice: if it is difficult for you to maintain so many folders, and there are few documents, then buy one large archival folder (it is also called a “crown”) and put the documents there. You don't even have to sort. At a minimum, you will have all your accounting in one place.
Do a reconciliation at least once a year, about a week after the deadline for submitting reports and paying taxes (for the simplified tax system, take the reconciliation on May 10). Check that there are no tax arrears.
You can check in the following ways:
On the website nalog.ru in personal account. Here you will receive a statement of transactions for settlements with the budget. In my opinion, it is not a particularly informative document for independent use.
Request a reconciliation in the online service you are using. If your online service does not allow this, buy another one. If you are just purchasing such a service for the first time, immediately check whether it has such an option.
Don't be shy, don't hesitate. Consult wherever you can legally ask your question and get an answer. On specialized forums, on Facebook and other social networks. There are a lot of nuances and pitfalls even for a simple individual entrepreneur on the simplified tax system of 6%.
However, always keep in mind that consultants can make mistakes. As well as smart articles on popular sites that become outdated. Separate the current from the outdated.
Reporting deadlines sometimes change. The most convenient way to keep track is through a tax calendar; many websites have them. Choose popular and well-known sites - there is a better chance that the calendar is correct. Ideally, look for the tax calendar on the website of the Federal Tax Service of Russia.
Taxes are like rent: you pay it on time, and then there will always be penny fines, arrears, offsets and offsets. If you are a fan of closed gestalts, then do not violate payment deadlines.
Tip 7. Remember that tax payment deadlines do not always coincide with the deadlines for submitting declarations
So, for example, a declaration under the simplified tax system for 2016 must be submitted by May 2, 2017 (), and the tax must be paid by April 25, July 25, October 25, 2016 and May 2, 2017 ().
Most likely, if you are not an accountant, it will be difficult for you to track all the changes and study the rules, and you may get fined.