Any individual entrepreneur knows firsthand how important it is to make deductions to tax service. At the same time, forgetting about the importance of tax reporting.

Despite the fact that this is the same serious responsibility, many, more often due to inexperience, forget to submit documentation to the relevant services on time.

As a result, they receive heavy fines.

To prevent such situations in the future, you should familiarize yourself with the list of forms and the deadlines for their delivery in advance.

Reporting for individual entrepreneurs on the simplified tax system, UTII with an empty state in 2019

Those who are just starting their entrepreneurial activity are wondering about the choice of tax payment system. The choice arises between two special regimes: USN and UTII.

Each of them has a number of special characteristics that must be taken into account in order not to miscalculate and reduce the payment of taxes to the maximum.

The most common tax payment regime created for small and medium-sized businesses is the simplified tax system.

When applying this tax payment system, it is necessary to pay advance payments on your own without delay. The tax is paid according to the results of the current year in accordance with Article 346.21 of the Tax Code.

Calendar of payments and submission of documents for the simplified tax system in 2019.

At the end of its activities, the IP in any case must provide the last declaration for last month work until the 25th.

The assurance of KUDiR in the tax authority was abolished, but this does not mean that it does not need to be maintained. It should be in a stitched and numbered form for any individual entrepreneur.

The business owner has the opportunity to choose the object of taxation:

• Pay 6% of total income and reduce tax on insurance contributions;
• Pay 15% of the amount received when deducting expenses from income.

By choosing the simplified tax system and paying 6% of income with an empty state, an individual entrepreneur has the opportunity to significantly save on paying tax on insurance premiums. And in the amount reaching 100%.

then the right becomes available if insurance premiums are almost fully credited to the account of the Pension Fund of the Russian Federation.

When the amount received by deducting expenses from income becomes the object of taxation, fully paid insurance premiums cut the tax base.

UTII is a tax payment regime in which the amount of payments is calculated on the potential income that can be obtained from permitted activities without taking into account actually received cash or material assets. A feature of this method is the consideration of only physical indicators, such as a trading place, parking area.

The larger they are, the greater the taxable potential income. When choosing UTII, the tax will have to be paid regardless of the profit received or doing business, however, with an increase in income, the tax will remain fixed.

Reporting in this tax regime has a number of special characteristics and its filing dates:

• KUDiR - not needed, it can be omitted;
• tax returns are required by the 20th in all four quarters (Apr 20, 2019, Jul 20, 2019, Oct 20, 2019, Jan 20, 2020).

Reporting is carried out at the tax office at the actual place of business, and in the case of several types - at the place of residence:

• services for the movement of goods or transportation of passengers;
• trade associated with the delivery or distribution of goods;
• advertising in vehicles.

Physical reporting is required.

There are no strict rules in the legislation for this item. For example, for the indicator "area outlet» a lease or sublease document is provided.

The total area of ​​the occupied premises is prescribed, how much space is directly used for work, and what part is reserved for utility rooms.

List of tax reports required by IP for OSNO 2019

The general regime of tax payments is considered the most burdensome and complex. In order to deal with the volume of tax reporting and the payment of taxes on OSNO, it is often necessary to contact a specialist. However, behind this complexity, for some IPs, there are significant benefits.

There are no restrictions on activity, staff size or income received in this system. Individual entrepreneurs have the right to choose simultaneously with OSNO, UTII or.

The general system of taxation is advantageous to apply in several cases:

1. Partners and buyers also use OSNO and pay VAT. Due to the payment of VAT by suppliers and contractors, it is possible to reduce personal tax for added value.
2. OSNO partners can also apply input VAT for deduction, as a result of which the competitiveness of an entrepreneur increases, based on the profitability of cooperation with him.
3. When importing goods, the paid VAT can be returned in the form of a deduction.

Those who apply the OSNO must provide the following reports:

1. Declaration in form 3-. It is available once a year until 30 April. 2019;
2. Declaration of estimated income in the form of 4-NDFL.
   It is created for carrying out calculations of advance payments of personal income tax.
   This declaration is submitted within a period of up to five days after the expiration of the month in which a certain income was received.
   Without exception, all individual entrepreneurs draw up this document: both those who have just started their activities, and those who took a break from work and, accordingly, had no income, and then resumed their activities. Increases and decreases in annual income by more than 50% do not affect the provision of the document.

IP reporting required by the tax authorities in the presence of payments to employees

The appearance of a staff of employees obliges an individual entrepreneur to provide a number of new reporting forms.

Before April 1, it is obligatory to provide the data entered in the 2-NDFL form for the previous year.

For the FSS, it is necessary to provide the calculation of data in the 4-FSS form. Before the 20th day of the month following the reporting period, it is necessary to submit information on paper.

The electronic version of the document is provided until the 25th day of the month after the reporting period.

The FIU has its own data submission form - RSV-1 (Decree of the Board of the Pension Fund of the Russian Federation of 16.01.2014 No. 2p). The paper version of the document is provided before the 15th, the electronic version - before the 20th day of the month following the reporting period.

January 20, 2019 is the last day to send information about the average headcount of the enterprise.

In 2019, entrepreneurs have new form reporting related to information about insured persons. It is provided monthly Pension Fund in the form of SZV-M.

Reporting on statistics in 2019 for individual entrepreneurs

The report to Rosstat contains information on the activities of an individual entrepreneur, the number of employees, wages, and the level of financial and economic activity.

The study of statistics can be continuous or selective. The first is held once every five years on the basis of Article 5 of Law No. 209-FZ. This statistical observation fell on 2019, so before April 1, you must fill out the appropriate form (No. MP-sp, IP - form No. 1-entrepreneur) and send the data to Rosstat.

There are a lot of such forms, so it is important to clarify the correct one with the regional representative. federal service. Selective - held every year for micro-enterprises, also every month or quarter for small and medium-sized enterprises selected by Rosstat.

If someone did not make the list this year, then the check awaits him next.

The generated lists can be found on the regional websites of the state statistics service in the section " Statistical reporting” and the “List of Reporting Entities” tab.

According to the rules, Rosstat warns about the check by sending a letter to the post office, but in practice they do not always reach. In order not to receive fines and always be aware of the case, it is recommended to view the data of the institution's Internet resource or clarify information with federal service employees.

Dates of submission of reports to the tax service for individual entrepreneurs in 2019

The table contains all possible reporting for, both for OSNO, USN, and for UTII. It is necessary in order not to miss the deadline and not to forget what reporting, to whom and when it is necessary to submit.

The dates for all systems are identical.

Document submission deadline	The name of the form for filling in the data
Until 20 Jan.	KND-1110018. Contains information about the average number of state units UTII declaration. Form to be filled out if the entrepreneur conducts several types of activities
Electronic document - until 25 Jan.	4-FSS. It is a calculation of contributions to the Social Security Fund, which will be needed when an employee goes on maternity leave or in case of an injury at work
Until 25 Jan.	Declaration for value added tax
Electronic document - until 22 Feb. Paper Document - Until Feb 15	RSV-1. Data on contributions to pension and health insurance for employees provided by the FIU. Individual entrepreneurs who operate without employees do not submit this form
Until 1 Apr. current year	2-personal income tax. A report that records the income of individuals for the end of the tax period. A separate document is issued for each employee Form MP-sp and form 1-Entrepreneur. In 2019, a continuous study of individual entrepreneurs of small and medium-sized businesses is carried out according to last year's data. Forms of forms must be clarified with the regional representatives of Rosstat.
Not later than May 4	3-personal income tax. Income tax return for natural persons

Find out the deadlines for payment and submission of IP reports for all taxes (checklist) from the video:

In contact with

The most common taxation system among Russian entrepreneurs is the simplified one (ONS), which is available to all registered individual entrepreneurs (hereinafter referred to as individual entrepreneurs) if they employ no more than 100 employees in their activities, and their profit is up to 60 million rubles a year. The only exceptions are those listed in article 336.12.3 tax code Russian Federation.

Reporting on the ONS is much easier than on the OSNO, and is also associated with a lower tax burden, since such tax system exempts the entrepreneur from paying a number of taxes, namely:

Thus, the reporting of individual entrepreneurs to the ONS is also significantly reduced and, in general, consists mainly in the correct execution and timely filing of one tax return. The concept of a tax return is defined by Article 80.1 of the Code, which states that it is:

"a statement ... of the taxpayer on the objects of taxation, on income received and expenses incurred, on sources of income, on the tax base, tax benefits, on the calculated amount of tax and (or) on other data."

Its main purpose is to summarize the indicators that are necessary for the calculation and payment of tax. If on the simplified system it is mandatory to submit an annual declaration on the ONS, then on common system required to submit balance sheet and its applications, also explanatory note, in addition, several declarations (on VAT, profits and property) and other information and calculations to off-budget funds and tax authorities. In this regard, especially for accountants of companies of various sizes, from small business entities to the largest Russian companies that are on the general taxation system, special programs, simplifying reporting, which allow you to automatically calculate payments, keep records, as well as generate and send reports to in electronic format.

All about the rules for filling out a tax return in electronic form:

Annual reporting on the USN

What does tax reporting under the USN include?

The tax reporting of individual entrepreneurs on simplified terms is incommensurably easier, although it includes not only in the mandatory list. In accordance with Chapter 23.2 of the Tax Code, which directly regulates the conduct of business activities on the simplified tax system (namely, Art. 346.24), simplified entrepreneurs are required to keep records of their income, as well as expenses, in order to calculate the tax base. To this end, Order of the Ministry of Finance dated October 22, 2012 N 135-n approved the Book of Accounting for Income and Expenses (KDIR), as well as the procedure for filling it out. After carrying out any business transactions, based on the available primary accounting documents, a fixation is made financial reporting by entering indicators into the KDIR, in chronological order.

KDIR is conducted for one calendar year, after which it is replaced by a new accounting book, and the old one is stored in the enterprise's reporting archive for the next 5 years. There are different opinions regarding the presence or absence of the need to certify the C&R in the bodies of the Federal Tax Service. As a rule, the tax explanatory letters indicate that there is a requirement to certify the KDIR, in particular, it is provided for by the above Order of the Ministry of Finance, but the procedure and terms of certification are not regulated by any normative document, which means that sanctions cannot be applied for an uncertified book. Nevertheless, many entrepreneurs, knowing that there is a requirement, turn to the inspector at the place of record keeping with a request for certification, which they have no right to refuse. Thus, entrepreneurs insure themselves against possible problems and vague interpretations of this norm of the law.

As a rule, the KDIR is carried out in paper form but it can also be done electronically. It is worth noting that for the convenience of reporting, some entrepreneurs on the simplified tax system, despite the exemption from the obligation to maintain full-fledged accounting, which is imputed to entrepreneurs on the OSNO, independently start additional registers for recording those indicators that are important for their type of activity. Such an opportunity is the right of every individual entrepreneur without exception, and there is no need to submit these additional registers to state bodies, unless on a voluntary basis.

The above accounting in the form of a tax return under the simplified tax system and the Book of Accounting for Income and Expenses is mandatory for everyone who is on the simplified tax system. In addition to this reporting, other types of reporting may be required, depending on the presence of certain factors.

Reporting to funds

So, if at least one hired employee works at the enterprise, then there is a need for deductions to the FSS, as well as a quarterly delivery of the calculation for social contributions to the Social Insurance Fund. With regard to deductions, annually, before May 1, each entrepreneur with employees must receive a notification of the occupational risk class assigned to him according to his types of activity, as well as the appropriate tariff for deductions of payments to the fund. The settlement sheet for contributions to the FSS is drawn up based on the results of the past quarter, in accordance with the approved form 4-FSS, and the deadline for its submission is set before the 25th day of the first month of the new quarter for electronic form, and until the 20th day for paper.

In addition, on June 28, 2014, Federal Law No. 118-FZ amended the legislation on social insurance, according to which for enterprises in which the number of employees exceeds 25 people, it became mandatory to provide information about their activities, by submitting a "Confirmation certificate of the main type of activity." In order for the FSS to accept this certificate, you must also attach an “Application for confirmation of the main type of activity”, which is drawn up in the prescribed form. A sample of the latter is posted on the official website - http://fss.ru. This rule does not apply to subjects of small forms of entrepreneurial activity.

In addition, according to Article 80.3 of the Code, if there are employees, the enterprise must also submit information on the average number of employees, which are provided to the tax office at the place of record keeping, based on the results of the previous month, by January 20 of the new calendar year. They are drawn up in the form established by the Order of the Federal Tax Service of March 29, 2007 N MM-3-25 / [email protected] The method of filing reports directly depends on this information, because if the number of employees is up to 100 people, then reports can be submitted in the usual paper form, but if more, then only in electronic form. The same rule has been in effect, starting from 2015, for the FSS, where, with more than 25 employees, reporting is submitted only in electronic form. Such data is necessary for the correct decision-making by the authorized state bodies in matters of the right to apply the simplified taxation regime, exemption from certain taxes, the right to deductions and others.

How to compose financial statements individual entrepreneur:

In addition to reporting to the Social Insurance Fund, the presence of employees establishes the obligation to independently report quarterly to the FIU in the RVS-1 form, which since this year has included personalized accounting. The deadline for reporting to this fund is set before the 15th day of the second month of the new quarter. This form is established by the Resolution of the Board of the Pension Fund of the Russian Federation dated 16.01.14 N 2p. For those individual entrepreneurs who did not involve hired employees in their activities, there is no obligation to submit all of the above reports on employees.

If an entrepreneur who is on the simplified tax system is tax agent or issued invoices with the allocated VAT amount, then in addition to the above, he must submit only in electronic form quarterly tax authority at the place of registration VAT declaration. For these purposes, in accordance with applicable law, entrepreneurs keep a register of these invoices, and information from it, starting from 2015, is also included in the declaration. The deadline for submitting the declaration is until the 25th day of the month following the previous quarter. In addition, when calculating with value added tax, as well as when registering invoices, the Book of Purchases and Sales is applied. Information from this Book is also included in the declaration from this year. The form of maintenance and filling rules, both for the Journal and for the Book, are provided in the Annexes to the Government Decree of 12/26/11 N 1137.

It should be noted that in addition to all the above reporting, the package of documentation that an individual entrepreneur is obliged to provide to a particular state body in a timely manner depends directly on what other objects of taxation the entrepreneur has. If available in use (for the purpose of specifically entrepreneurial activity) land plots, water bodies, transport and other taxable objects, the application of the simplified taxation system does not exempt from paying tax, advance payments on it, as well as reporting on them. In addition, the simplified tax system does not exempt entrepreneurs-employers from the calculation and withholding personal income tax from the salaries of their employees.

In the event that in a certain tax period there was no entrepreneurial activity, this IP can, which implies the usual preparation of all necessary reporting, but indicating zero indicators.

Video - "Reporting IP on the simplified tax system without employees"

Congratulations, now you have become a businessman! Along with the status of an individual entrepreneur, you have the obligation to pay taxes and submit reports. We'll tell you what's to come.

Individuals pay premiums

After registering an individual entrepreneur, you need to pay contributions for pension and medical insurance to the tax office.

If you registered an individual entrepreneur not from the beginning of the year, the amount of contributions is reduced in proportion to calendar days.

Taxes and reports on special regimes

Other taxes and reports depend on the selected taxation system. Beginning entrepreneurs most often choose special modes of the simplified tax system, UTII and a patent, so we will talk about reports for these systems.

USN

If you decide to work for the simplified tax system, at the end of the year you need to submit a report to the tax office. For LLCs, the deadline is March 31, and for sole proprietorships, April 30. The STS report is the main document that will help you check whether you have paid taxes correctly, whether you have concealed part of the income from the state and other important things. Even if you didn’t earn anything last year, you still have to send a “zero” declaration.

Despite the fact that the report is submitted once a year, the tax must be paid quarterly:

• for the quarter until April 25;
• half a year before July 25;
• 9 months before October 25th.

UTII

The UTII report contains information about activities and indicators that affect the amount of tax. If you filed, you need to report to the tax every quarter by the 20th of the next month:

• 1st quarter - until April 20;
• 2nd quarter - until July 20;
• 3rd quarter - until October 20;
• 4th quarter - until January 20.

The tax must also be paid every quarter, but the deadline is set on the 25th.

Patent

The patent is suitable only for individual entrepreneurs who have less than 15 employees and income does not exceed 60 million rubles per year. The main advantage is that you do not need to submit a report to the tax office on activities on a patent. If you filed, then you just need to pay the amount of the patent on time.

A patent for up to 6 months must be paid no later than the expiration of the patent.

A patent for a period of 6 months to a year is paid in two installments:

1. 1/3 of the amount no later than 90 days after the commencement of the patent.
2. The remaining part, 2/3 of the amount, no later than the expiration date of the patent.

Employee reports

For individual entrepreneurs, the number of reports increases only with the appearance of employees. And for an LLC, reports on employees are required immediately after creation, because the organization cannot work on its own and is considered an employer by default.

From the salary of employees every month you need to deduct contributions to the tax and the FSS. The total amount of contributions ranges from 30.2% to 38% of wages, but benefits are provided for certain types of businesses. We talked about the existing benefits in the article "". All information about insurance premiums is included in the reports for the tax and the FSS.

Calculation of insurance premiums (RSV)

In this report, you show all accrued contributions, except for "injuries". Submit your report quarterly by the 30th day of the month following the quarter:

• 1st quarter - until April 30;
• half a year - until July 30;
• 9 months - October 30;
• year - until January 30.

4-FSS

Once a quarter, you need to report to the FSS on employee injury contributions that you paid there. Submit a report in the form 4-FSS on paper by the 20th day of the month following the quarter, and via the Internet - by the 25th day.

6-NDFL and 2-NDFL

As an employer, you are required to withhold 13% tax from an employee's salary. This is income tax individuals. It must be transferred to the tax office no later than the next day after the payment of wages. Then, reflect all information about the income of employees and about the personal income tax withheld and paid in the reports.

Every quarter, the tax office is waiting for the 6-personal income tax report. It contains the amount of income that all employees received, tax deductions and total income tax.

Deadlines are set:

• for the 1st quarter - until April 30;
• for half a year - until July 31;
• for 9 months - until October 31;
• one year before March 1st.

In addition, at the end of the year, before March 1, send certificates of 2-NDFL for each employee. They contain the income of each employee by months, tax deductions and personal income tax amounts.

Information about the average headcount (AMS)

This is the smallest report that contains a single indicator - how many people worked for you on average last year. This needs to be reported annually. tax office until January 20th.

For an LLC, the first report must be submitted earlier - before the 20th day of the next month after registration, and then only at the end of the year until January 20th.

SZV-M, SZV-STAZH and SZV-TD

Every month, a SZV-M report is submitted to the FIU, which contains a list of employees and their SNILS numbers. The report must be submitted by the 15th of each month.

SZV-STAGE is a more detailed report on the length of service of employees, it is handed over at the end of the year. For 2019, you need to report before March 1, 2020. Submit your SZV Seniority in advance if the employee retires or you liquidate the business.

SZV-TD - a report on the labor activity of employees, on the basis of which their electronic work books. They are rented only for those employees for whom there were personnel changes: receptions, transfers, dismissals, etc. The deadline is the 15th of the next month. If there were no personnel changes, the report does not need to be submitted. Zero form is not provided.

Reports to Rosstat — if included in the sample

Sometimes Rosstat conducts research on individual entrepreneurs and LLCs, which may require statistical information about your business. In this case, an official letter will be sent to your address with a form attached and instructions on how to fill it out. The letter may get lost, so it's better to play it safe and check your TIN on the Rosstat website.

Do not worry, all these taxes, reports and deadlines are not necessary to memorize. Elba will make up your personal tax calendar and will remind you of all important deadlines in advance - register and try it yourself.

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

Accounting for individual entrepreneurs on the simplified tax system in 2020 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 business entities. Allows you to minimize losses and a package of documents provided for reporting, as well as simplify their completion. Regarding other methods of income control, the accounting of individual entrepreneurs on the simplified tax system differs in a positive way, as releases the IP:

1. From taxation on personal income;
2. From the charge of value added tax;
3. From the stability of the amount of contributions established by law (in the Pension Fund and the Social Insurance Fund);
4. From the need to conduct complex calculations.

Separately, it is necessary to consider the conditions under which the subject of taxation acquires the right to keep accounting of individual entrepreneurs on a simplified basis in 2020. These are the cases in which:

• According to the results of the annual reporting or tax period, the IP income limit does not exceed the amount of 79,740,000 rubles;
• The staff of registered employees is less than 100 people;
• Sum underlying assets does not exceed 100 million rubles;
• Other organizations have a share of less than 25%.

An entrepreneur who maintains IP accounting on the simplified tax system can work without accruals:

• personal income tax;
• VAT (other than export);
• property tax (if the tax base is not their cadastral value).

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

Types of objects with simplified tax system

Accounting for individual entrepreneurs on the simplified tax system in 2020 is aimed at reporting on two types of objects: income and income minus expenses.

Comparative characteristics	Income	Income minus expenses
tax percentage	6%	15 %
The right to deduct from the tax contributions made to the Pension Fund and the Social Insurance Fund	Available. If IP: Has employees - 50%; Has no employees - 100%.	Not available.
Right to reduction tax rate regional regulations	Can be reduced up to 1%	Reduced to 5%
Calculation of the amount of tax contributions and their payment	The calculation takes place on an accrual basis quarterly. The result is derived based on the income received, and the advance tax contributions paid are summed up. In case of overpayment, it is transferred to the next reporting period. Additional payment for the required period is made until April 30.	When calculating, the amount of income is taken and the amount of expense is subtracted from it. The calculation takes place on an advance basis, quarterly. The individual entrepreneur must submit the tax return by April 30.

It is impossible to answer unequivocally whether it is necessary to keep accounting of IP on the simplified tax system in 2020. Legislatively, the 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 on the simplified tax system in 2020, the following types of documentation will be needed:

1. KUDiR. The main document for accounting for financial receipts to the cashier, or to electronic accounts. These incomes are taken as the basis for calculating the payment. With the simplified tax system - 6%, registration of the expense column is not made. It is an obligation to present on demand for persons conducting accounting. registration of IP under the simplified tax system in 2020.
2. Book of cash accounting. Compiled according to the form KO - 4. In the electronic version, it is printed daily and brochured. Contains data on all expenditure and receipt transactions, with the entry of data on the recipient or payer.
3. Cash orders, receipts and expenditures. They are used when accounting for documents and cash transactions (payroll, payment for supplier services, cash delivery, etc.).
4. Cashier's checks. Issued to clients at the conclusion of the transaction. Can be replaced by strict reporting forms.
5. Client agreements. Mandatory for compilation in the same way as closing documents (waybills, acts of delivery of work). Secure the rights and obligations of the parties and are the guarantor of security against fraud.
6. Employee Documentation. Includes:
   • employment contracts;
   • The staffing table, which is compiled according to the form No. T-3;
   • Orders for admission and dismissal;
   • Regulations on working with personal data, bonuses and fines.

Registration of documents with the simplified tax system - 15% should be the same as accounting for an individual entrepreneur with STS income 6% in 2020. The retention period for such documents is 4 years.

Accounting for individual entrepreneurs on the simplified tax system with employees

As for how keep accounting of individual entrepreneurs on the simplified tax system 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 IP on the simplified tax system income in 2020 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 boom. accounting implies that an individual entrepreneur has accrual skills:

• Funds for payment to the employee (twice a month);
• insurance premiums;
• Vacation and maternity allowances.

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 provide information to:

1. FIU.
   • Information about persons subject to insurance (according to the law 385-FZ). Monthly (form С3В-М);
   • Quarterly reporting (RSV-1 form).
2. Rosstat. Detailed report on the internal regulations of the entrepreneur (form 1-IP). Every five years, or upon individual request.

Time limits and penalties for reporting

When discussing the time frame for filing a tax return, there is no difference in how to keep an individual entrepreneur on the simplified tax system income minus expenses in 2020 and how to keep them in a simplified form with a rate of 6%. But significantly different in cases where the state has wage-earners . General rule it is established that the annual report is submitted by April 30 of the current period.

For violation tax regime business organizers have certain responsibilities. IFTS, appealing articles 119 and 76 of the Tax Code, imposes fines for:

• Violation of the term 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 FIU for late submission or distortion of data in reporting in the forms:

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

For non-compliance with the requirements of Rosstat in 2020, a fine of 10 to 20 thousand rubles is imposed.

Despite the simple rules for keeping accounting for individual entrepreneurs, in order not to increase your expenses, you need to entrust accounting to competent persons.

Video: how to keep records of IP on the simplified tax system

Even at the stage of an idea for a business, a novice entrepreneur must determine for himself a number of important points concerning the practical implementation of their ideas. Sources of funding, market niche and product characteristics should be as clear in the head of the entrepreneur as the employees he will hire or not hire, the technology for promoting a product or service, and the method of reporting.

Accounting for individual entrepreneurs for beginners can be a serious problem, as many businessmen simply do not want to bother with paperwork, believing that the practical side of the business is much more important. Such an attitude can involve an individual entrepreneur in unforeseen losses and ultimately lead to the liquidation (legally - closing) of the business.

AT economic theory There are four types of accounting and reporting, respectively: tax, management, financial and accounting. In large companies and associations of companies, the functions of maintaining each of the types are divided among qualified employees, but the entrepreneur has such a luxury.

Often, an individual entrepreneur himself conducts the so-called accounting (all types of accounting together) and is very surprised if the tax or statistics refuse to accept reports due to minor inaccuracies and incorrect wording.

IP accounting, however, will not plunge into despair if the entrepreneur at the very beginning decides on some important points:

• what types of activities according to OKVED it will carry out in the first months of its economic activity;
• how much revenue is planned in general and separately for each type of activity;
• what tax regimes will be applied for certain types of activities or in general: PSN, OSNO, USN, UTII, ESHN, etc.;
• how many employees need to be involved to achieve a given volume;
• what social categories these employees will be assigned to, and what benefits an entrepreneur can receive for them;
• what social package, in addition to what is guaranteed by the state, the individual entrepreneur will be able to offer them now or after a while;
• in what territorial formations will the economic activity(do I need a new type of cash desk, what is the regional percentage for the simplified tax system);
• will there be a person among the employees to whom the individual entrepreneur will entrust the duties of filling out and processing tax returns, reporting to statistics or the employer will deal with this independently;
• whether the IP will involve employees of outsourcing organizations, including for bookkeeping;
• what licensed program the IP intends to acquire / develop in the first months of operation;
• whether the entrepreneur will use the online portals of public services / MFC and submit all the necessary reports via the Internet (for this it will be necessary to obtain a qualified electronic signature) or will he deliver everything on his own or through a trusted person.

This range of questions is far from complete. However, by answering them to himself before starting the procedure for registering individual entrepreneurship with the Federal Tax Service, a person will save time and money from the mistakes of chaotic management. accounting IP.

If an entrepreneur at the initial stage does not have the funds to hire his own or an incoming accountant who will manage several companies in parallel, he can purchase accounting for beginners, a self-instruction manual, take a course of video tutorials, or simply get a hand in trading programs, like 1C in different variations or Sail.

The least expensive way in terms of money and the most time-consuming is filling out reports, forms and a journal of cash transactions on your own. The employer and employee in one person has the ability to control all stages of documentary production and track the difficulties that arise. If an individual entrepreneur does not have employees and works on a simplified or imputed basis, this option is the most optimal for him.

When conducting accounting for individual entrepreneurs in the main mode or when combining tax regimes according to different types activities, difficulties can arise much more and it is better for a novice individual entrepreneur to involve an accountant from outside. It is not necessary to take him to the state, it is enough to conclude an agreement for the provision of permanent services on a paid basis. Of course, there is a risk that a person may turn out to be a fraudster, but few people are immune from this.

One of the most convenient options is to do bookkeeping online: on a smartphone, laptop, etc.

In order to systematically submit reports and use free public services, it is necessary to take two important steps in the process of registering a business:

1. Purchase a qualified electronic signature and install a program for its introduction into electronic documents (JavaScript, etc.).
2. Open a bank account as an individual entrepreneur and get access to your personal account.

The legislation does not oblige an individual entrepreneur to do either the first or the second, however, these steps can make it much easier for an entrepreneur to live in further business activities.

Actually the federal law No. 402-FZ does not require private business to conduct IP accounting in the broad sense of the word, however, an entrepreneur must still submit reports to the tax, MHIF and FSS as well as regularly pay taxes and insurance premiums for himself and for employees.

Regardless of the chosen tax regime, each individual entrepreneur is obliged to keep the Book of Income and Expenses (KUDiR), enter the appropriate deadlines into it and store it for a possible, but optional, audit by regulatory authorities.

You can conduct KUDiR either by hand with black ink in a lined journal or a regular notebook, or on a computer in an Excel spreadsheet, and then at the end of the reporting period print and stitch into a notebook. Sheets must be numbered, and on the last page the total number of sheets must be indicated. It is necessary to keep the document for at least five years, even if there was not a single check during this period.

The list of other documentation is determined based on the number employees and the chosen tax regime.

If the entrepreneur did not submit an application for the transition to another regime at the same time as registering the IP, he will automatically be assigned the main one (OSNO). This regime involves payments on personal income (personal income tax), deductions for value added (VAT report) and on property.

In addition to filling out the book of income and expenses, the entrepreneur will have to fill out during the calendar year:

• sales book;
• shopping book;
• depreciation allowances (AMO) for fixed assets.

The advantage is that it is possible to significantly reduce income tax due to depreciation, the disadvantage is that it is not always enough to be a talented businessman to fill out the documentation correctly. You need a trained eye of a business executive and experience in communicating with controlling services. In other words, it is necessary to attract a permanent or visiting accountant.

Simplified accounting is much easier. The report is based on the calculation of 6% of income in the "Income" subsystem and 15% in the "Income minus expenses" subsystem. The first subsystem of taxation does not even require special skills in mathematics - everyone can calculate six percent of the amount of all income.

The second subsystem “Income minus expenses” is a little more complicated than the first one, since it assumes that the entrepreneur will keep a systematic record of both income and expenses, and also classify expenses into two categories: those due to which it is possible to reduce the tax, and those due to which this can't be done.

Entrepreneurs on a single imputed income and a patent must also take into account income. The main difference between these taxation systems and others is that for each type of activity, the individual entrepreneur must calculate the tax separately.

A number of difficulties may arise if some activities are accounted for under the SIT, and others under the simplified tax system. In this case, it is better to seek help from professional accountant or for consultations on the online portal.

Answer the question of how to do your own business accounting step-by-step instruction 2019 will be given below.

Step 1. The decision to register an individual entrepreneur must be final and irrevocable. If a person initially decided that business is good and received an extract from the USRIP, and then worked for a month and a half and quit everything, the regulatory authorities will not be happy about this. Even if economic activity is not carried out, a registered individual entrepreneur is obliged to draw up empty reports and pay mandatory insurance premiums for himself.

Step 2. An initial business plan, or at least an indicative cost and income plan, must be drawn up.

Step 3. It is necessary to choose a taxation system and switch to it either immediately upon registration (if the Federal Tax Service permits), or within 30 working days after the date of registration with the tax office. If the tax authorities have not received and accepted the application for changing the tax regime, the individual entrepreneur will by default be considered a payer under the OSNO.

Step 4. At the very beginning, it is necessary to decide who will be responsible for maintaining economic accounting and how much the entrepreneur is willing to spend on average on it. If funds are limited, but accounting at an individual entrepreneur looks like a Chinese letter, it is better to involve an accountant from outside or use online services.

If a wage staff accountant does not equal half of the budget, and accounting is carried out for several types of activities and taxation systems, it is better to hire him.

Step 5. Combining the main labor activity and entrepreneurship does not leave the entrepreneur free time. The choice in favor of the services of an accountant is obvious.

Step 6. In order to timely submit reports and make advance and basic payments, it is necessary to keep a payment calendar in paper or electronic form and regularly check the dates with those specified in the current tax and pension legislation.

Step 7. It is best to download reporting forms that are submitted to regulatory authorities on the public services portal. Do not allow errors, blots, typos and typos. Information must be true and supported primary documents(BKO, checks, acts, TTK, etc.).

Step 8. Posting of goods must be documented. It is necessary to keep records of cash transactions, since in 2019 almost all individual entrepreneurs were obliged to install a cash register with a network connection and the ability to transfer information to the tax office online.

Step 9. It is necessary to store all electronic and printed documents (cheques, payments, receipts), inspection protocols, etc., even if this is not required by law. All agreements and transactions with counterparties (suppliers, buyers, banks, non-financial organizations, associations, services, etc.) must be made in writing.

Step 10. It doesn't hurt for an individual entrepreneur to reconcile their payments and debts with the tax and insurance services from time to time. No matter how ideally the entrepreneur draws up reports and pays regularly, the debt may appear due to human factor or purely for technical reasons.

A scheme for a novice entrepreneur is given. If you follow all the points step by step and methodically, there should be no problems with accounting. You should not take the refusals of the Federal Tax Service and the Compulsory Medical Insurance Fund to accept certain reports as a personal insult. Employees of these services act according to the letter of the law and simply do their job, just as an entrepreneur does his, wanting to achieve his goals.