Should an individual entrepreneur do accounting? Is it possible for an entrepreneur not to keep accounting records?

Even at the stage of registering an individual entrepreneur, a newly minted businessman must decide which taxation system is more suitable for his activities. This is where the problem arises: who will do the accounting for the individual entrepreneur? The answer to this question depends on many factors: the scale of the business, the chosen tax system, the ability, and most importantly, the desire of the entrepreneur himself to delve into all the nuances of accounting and shoulder the “paper” work.

Methods of accounting for individual entrepreneurs

As a rule, a novice entrepreneur considers 3 options for solving the problem of how to conduct accounting for an individual entrepreneur:

1. Conclude an agreement for accounting support with a specialized company. This is the most financially expensive method, but it completely removes the “headache” from the owner of the enterprise. Experienced professional accountants will keep records and reports “from start to finish,” representing the entrepreneur in all instances by proxy.
2. Hiring a “coming” accountant is a cheaper option, but the responsibility for choosing the “right” employee falls entirely on the entrepreneur. Finding a home-based accountant who will do his job well and at an affordable price is not so easy. How can you determine that this is a competent, experienced accountant, and not a yesterday’s course graduate who can make mistakes and subject you to fines? In this matter, it is better to rely on the recommendations of friends - private accountants usually run several companies at once, and someone will take over yours.
3. Do your own accounting. Most entrepreneurs who do not operate under the general tax regime do just that. Accounting and reporting on preferential taxation systems are so simplified that their maintenance does not present any difficulties for a non-professional. Moreover, they have at their disposal numerous automated tools and accounting services designed specifically for individual entrepreneurs.

What is individual entrepreneur accounting?

What is accounting for an individual entrepreneur? In general terms, this is the recording of all business transactions of an entrepreneur by maintaining accounting documentation. This activity has 3 main directions:

How to conduct accounting for individual entrepreneurs under different taxation regimes?

In 2014, individual entrepreneurs are not required to keep accounting records, regardless of the adopted tax system, if they properly take into account income and expenses (or physical indicators when “imputed”). This provision is contained in Law No. 402-FZ “On Accounting”, and it came into force in 2013 after appropriate changes were made to the legislation.

Thus, accounting for individual entrepreneurs comes down to the following.

IP on OSNO

Under the general system (OSNO), the entrepreneur is obliged to take into account all business transactions in the Book of Income and Expenses. Based on the information recorded in it, at the end of the tax year, he generates a 3-NDFL declaration and pays tax at a rate of 13% (until April 30).

In order to pay value added tax, individual entrepreneurs on OSNO keep records of all incoming and outgoing invoices, purchases and sales in special books. Data from these journals is used when drawing up a quarterly VAT return and calculating tax at a rate of 18% (until the 20th of the new quarter for the previous one).

If an entrepreneur operates in cash, his responsibilities include maintaining a cash book and primary receipts and expenditure documents.

If there are hired personnel, the individual entrepreneur maintains complete personnel records and acts as a tax agent in relation to his employees: he calculates and withholds income tax from them. The employer also makes insurance contributions to the Pension Fund and Social Insurance Fund for employees.

Reports that individual entrepreneurs submit for employees:

• in the Federal Tax Service - information on the average number of personnel (until January 20), data on employee income (2-NDFL) until April 1;
• in the Social Insurance Fund - quarterly and annual statements in the Social Insurance Fund-4 form (until the 15th day of the month after the end of the quarter);
• in the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund - form RSV-1 until the 15th day of the second month from the end of each quarter and year.

If an individual entrepreneur works alone, that is, he belongs to the self-employed population and is not an employer, he pays fixed pension insurance and medical contributions “for himself.” In 2014 they amount to 17,328.38 rubles. to the Pension Fund and 3399.05 rubles. to the MHIF.

IP in “simplified”

Accounting for individual entrepreneurs using the simplified tax system consists of filling out the accounting book with data on income (with a simplified taxation scheme of 6%) and information on income and expenses (at a rate of 15%).

By April 30, the entrepreneur must submit a simplified taxation system (STS) declaration to the tax office. Individual entrepreneurs do not pay income tax or property tax. Contributions and reporting for hired employees are the same as for OSNO.

The simplified system is one of the most popular among entrepreneurs, including because it is most suitable for independent accounting.

Individual entrepreneur – payer of UTII

The single tax on imputed activities, like the simplified tax system, refers to preferential taxation schemes. Maintaining documentation and reporting to the state for work using this system is no more difficult than using the “simplified” system.

The question of how to conduct accounting for an individual entrepreneur with UTII is easily resolved. There is no need to record income and expenses here. It is enough to record physical indicators of activity. These include, for example, the area of ​​the store premises and the number of vehicles in the carrier’s fleet. If physical indicators changed during the reporting period (quarter), this should be reflected in the reporting and when calculating tax from the beginning of the month in which this change occurred.

Otherwise, to calculate the tax, you need to know the basic profitability for your type of activity, which is established by local authorities, and deflator coefficients. It is better to clarify all these nuances with the tax office at the location of the organization.

UTII requires the entrepreneur to submit a corresponding declaration quarterly, before the 20th day of the first month from the beginning of the new quarter. Payment of the single tax for the past quarter is made until the 25th.

The absence of accounting as such does not exempt the UTII payer from compliance with cash discipline and the procedure for conducting cash transactions. The entrepreneur must have a cash book, primary documents confirming cash flows: PKO, RKO, statements, etc. The obligation to report to the employee and make insurance payments also remains.

Whatever the tax system is - a “complex” OSNO or a simplified one, it will take time to study it, especially considering how often we make changes to the current legislation. How to conduct accounting for an individual entrepreneur independently in such conditions? In any case, you will have to spend money either on installing accounting software (for example, from 1-C), or getting access to special services for accounting and reporting for individual entrepreneurs - documents are now rarely generated “manually”, especially since the tax service increasingly accepts reports electronically.

Updating such programs in accordance with current legislative norms, as a rule, occurs in a timely manner and free of charge, which means that you will always be aware of the latest changes in individual entrepreneur taxes and will be able to easily conduct accounting and correctly “surrender” to the Federal Tax Service.

Any activity approved by the state through registration entails a whole train of various rules and obligations. The most important of them is the payment of taxes, which must be paid in accordance with the law, in full and on time. Otherwise, punitive measures are provided. It is for this reason that every business entity must keep accounting records of its operations and property. Let's find out whether it is possible to keep accounting in a small LLC or individual entrepreneur without the involvement of a professional and what mistakes an entrepreneur should beware of in this case.

What is accounting and is it possible to do it yourself?

The process of storing and processing all financial documents is called accounting. It is closely intertwined with tax accounting, which is intended only to correctly calculate the budget.

Find out how to choose the right chief accountant for an individual entrepreneur:

The lower the turnover, the smaller the amount of information that needs to be reflected in the accounting registers. Therefore, in some cases, individual entrepreneurs only need tax accounting. And for small businesses, a simplified form of accounting is allowed, which is noticeably different from that used by others.

An individual entrepreneur bears full responsibility for his activities and assumes all risks. Therefore, no one has the right to prohibit him from independently keeping records of his activities. If he, of course, wants it himself.

Any legal entity has owners. They appoint a director to make money for them. Therefore, in most cases, an enterprise creates an accounting department with a chief accountant at its head. But responsibility for the activities of the enterprise remains entirely on the shoulders of the manager.

An exception to this rule may be an LLC that is created by one owner. In this case, he usually becomes the director. The law allows the director of a small enterprise to operate it. It should be clearly understood that such a right implies the availability of appropriate knowledge and skills. Without them, instead of profit, you can get a lot of troubles.

Every entrepreneur at some point begins to doubt whether he should keep records on his own.

Independent accounting for individual entrepreneurs

To bring individual entrepreneurs out of the “shadow” economy, the legislation provides many “goodies” for them. One of them is the absence of the need to maintain accounting records in its original form.

Regardless of what tax regime an entrepreneur has chosen for his activities, he must keep records of business transactions not according to the chart of accounts using the double entry method, but in the book of income and expenses (KUDiR).

It can be kept in paper form. In this case, every day you should write down all information about income and expenses in a book with a black or blue pen. But this prospect, perhaps, attracts few people.

A friend from school, Excel from Microsoft Office, comes to the rescue. Those who have forgotten a little what it is will definitely have to remember.

Spreadsheets, unlike a paper book, forgive all errors that can be easily corrected. Even if you forget about a transaction, remembering it before the end of the quarter, and in some cases before the end of the year, will help you avoid unpleasant consequences.

Read about how to work as a part-time accountant:

When the year ends, all sheets need to be printed, put a serial number on each of them and stitched. On the back of the last sheet it is written: “The book has N sheets numbered and laced together.” The whole matter is certified with a personal signature and seal, if available. The result is the same paper book as when filling it out manually, but without blots or errors.

Having completed all these simple operations, you must firmly remember that all documents mentioned in the KUDiR must be stored with it for at least 5 years. At the same time, you will need to provide all these papers only at the request of those wishing to check you.

Where to begin

You can start keeping records yourself only if you are completely sure that the fuse will last for the whole year. Restoring accounting urgently, if such a need suddenly arises, is usually several times more expensive than systematic maintenance by third-party organizations.

When the decision is firmly made, you can begin to work.

How to organize accounting yourself

1. Buy a paper KUDiR, or remember Excel.
2. Download the spreadsheet and customize it for yourself.
3. Fill out your details on 1 sheet.
4. Collect all financial documents.
5. Every day, fill out the appropriate sections of the documents.
6. Receive summary data as needed.
7. Never lose anything.
8. At the end of the year, the book, brought into the required form, with all the documents, is placed for storage.

And this will have to be done every year.

Video: How to learn to work without an accountant

The procedure for keeping records under different taxation systems

Each tax regime has its own accounting features.

It's easiest for those who are on a patent. The entire book consists of one section “Income”. It must be filled out as needed. You will have to ensure that the total amount does not reach 60 million rubles per year. Otherwise, there will be an automatic transition to the general tax regime with all the ensuing consequences.

Those working on a “simplified” wage with a rate of 6% also only need to count their income. Their expenses are of no interest to anyone, because they do not have any impact on the amount of tax. But for them there is a different edition of the book.

Those who have a simplified system, which is called “income minus expenses,” need to scrupulously fill out all sections of the book. If you lose any expenses, you will have to pay more taxes to the budget.

How should accounting be kept on OSNO?

If an entrepreneur does not use special tax regimes, then he must pay several taxes, including:

• on the income of individuals (personal income tax);
• value added (VAT);
• on property.

To do this correctly, you need to completely fill out all sections in KUDiR, which include 22 tables. In addition, you will need a purchase ledger and a sales ledger to calculate VAT. As well as registration of fixed assets in order to correctly calculate depreciation, which will reduce income tax.

The accounting procedure becomes significantly more complicated, which leads to a corresponding increase in the volume of work performed. Here you already need to hire an accountant for at least a quarter of the rate: it will be cheaper.

Accounting for the general taxation system should be entrusted to a professional, and the entrepreneur himself needs to get closely involved in the business

If you really like independent accounting, you need to acquire specialized software. The undisputed leader in this market, ahead of all competitors, is 1C. They have developed products for every taste. Individual entrepreneurs were not left offended either.

The 1C:Entrepreneur program solves all the problems listed above. You can install it on your computer or work in the cloud. The price is approximately the same and fluctuates around 5 thousand. rub.

You can, of course, find better offers from home-grown specialists, but we must not forget that the stingy pays twice. When you purchase the official version, you receive further support and updates. And, given the constant changes in legislation, this is a very important help for small businesses.

1C has an excellent system for consulting users, so any entrepreneur who has the desire and has made some effort can learn how to properly keep records.

Deadlines for submitting reports in 2017

Individual entrepreneurs must submit only tax returns. The timing of their provision depends on the tax regime.

Table: procedure for filing tax returns by individual entrepreneurs

Independent bookkeeping for an LLC

Keeping your own accounting records is not moving bags

Even small LLCs with minimal sales volumes are legal entities. And for them, accounting is mandatory by default. If the enterprise is classified as small, then the director can keep all the records himself. But it's not very simple.

What is included in the financial statements of an enterprise:

Although for non-production enterprises, where on average one business transaction takes place per day, it is possible to record them in one journal. To do this, you need to know the accounting entries, since at the end of each reporting period you will have to make a turnover sheet.

All this assumes some basic knowledge in this area.

You can take on independent accounting only if you do not confuse debit with credit, you can easily distinguish a balance from a salsa, and the balance is not associated with a tightrope walker. If you have the slightest doubt, it is better to immediately abandon this idea. If there is no doubt, be prepared to constantly study, especially at first, and work a lot with your head.

Step-by-step instructions for beginners

First you need to gather your strength and hit the road for knowledge. To do this you should:

• study some textbook for universities on accounting, or, better yet, sign up for a three-month course where you can receive free consultations;
• As you receive and understand the information, create the accounting registers that your company needs specifically;
• carefully store all the primary documents, of which there will be few for now, but this does not diminish their importance.

If this initial stage can be brought to its logical conclusion, you can get down to business seriously.

Draw up an order appointing yourself personally responsible for maintaining accounting and tax records at the enterprise.

Remember that such an order must appear within the first three months after registration. If after some time you change your mind and decide that you urgently need it, he will immediately be able to make the necessary additions to the accounting policy. All you have to do is sign the corresponding order and put an end to this endeavor.

How to keep records

Unlike “free artists”, who can rightfully be considered individual entrepreneurs, even the smallest of small businesses in the form of an LLC need accounting policies. It is compiled by the one who undertook to keep records, and is approved by the director by his order. In this case, it will be the same person.

The entire accounting process at the enterprise is built on the basis of this very important document.

In the policy being developed, it is necessary to take into account more than twenty different accounting parameters. The task is not an easy one. To make it easier, you can look at the requirements that are relevant in 2017 in the table. Please note that not all items listed there are needed by every business.

The main rule is to write in the accounting policy only what you will actually do, making sure to indicate how you plan to do it.

If the law does not provide a choice, then this action does not need to be prescribed separately.

All accounting policies are built on the foundation of the adopted tax regime.

The simplest option, from an accounting point of view, is the simplified tax system. In this case, the legislation imposes the same accounting requirements on individual entrepreneurs, LLCs, and everyone else. All transactions are reflected in one ledger for accounting income and expenses (KUDiR). How this is done has already been discussed above.

With UTII for small businesses, which is usually an LLC, simplified accounting is provided.

For those of them who, on average, make one transaction per day, it is enough to record transactions every day in the business transactions journal K-1.

It keeps records of the entire chart of accounts, which is contained in the accounting policy of the enterprise. Every month all accounts are totaled and a “turnover” is compiled. Every year you need to start a new journal. Based on all this data, a balance sheet is compiled as of December 31.

Such a balance sheet will have to be prepared monthly

Balance sheet and income statement

For each calendar year, all enterprises draw up a balance sheet, in which everything that is in the asset must be equal to what is in the liability. This verifies the correctness of all accounting of the enterprise’s annual activities. To be able to assess the company's performance, it contains information for three years.

The simplified accounting procedure also provides for a simplified annual balance sheet, which is located on 1 page and contains about 10 lines. As already noted, it can be filled out on the basis of the K-1 journal and turnover sheets. You can take the form for 2017.

Along with the balance sheet, an income statement is prepared. For a simplified balance sheet, the report is the same. Consists of seven lines, data is needed for two years. Report form for 2017.

If the enterprise does not meet the requirements necessary for maintaining records in a simple form, then at the end of the year it is necessary to prepare:

• expanded balance sheet;
• a full report on financial results;
• explanations to the balance sheet and financial statements;
• balance sheet appendix;
• capital and cash flow statements;
• explanatory note.

The presence of hired workers at the enterprise requires separate accounting of their wages and monthly provision of information on insured persons.

It is clear that regardless of the presence or absence of a full-time accountant, without professional software it will be very difficult, almost impossible, to do all this.

Self-accounting programs

For normal operation you need to purchase two components:

• information legislative base with regular updates;
• specialized program with good technical support.

Without the first, you risk falling behind life, which constantly presents various surprises from legislators. The second is simply necessary for accounting.

The information base must be purchased from an official representative. This could be “Consultant” or “Code”. For small businesses there is not much difference, the main thing is to look into it regularly, especially when controversial issues arise.

Regarding accounting software, the basics are stated above.

For a small enterprise, the basic version of the 1C program is perfect, which costs about five thousand rubles. With its help, you can keep records, prepare all the necessary declarations, balance sheets, financial reports and much more.

Industry solutions are offered for specific types of businesses.

Deadlines for submitting reports in 2017

Annual reports are submitted to the tax office by March 31. If it is a weekend, the deadline is moved forward. The deadlines for submitting other reports and declarations are indicated in the table.

Table: reporting deadlines in 2017

It’s not enough to just open a business: all entrepreneurs conducting business activities are required to keep records and pay taxes. Doing your own accounting is a very tedious and painstaking task. It clearly requires a special mindset and perseverance. Only those who are not afraid of the table above can safely take on this task, armed with the knowledge they have acquired.

Accounting for an individual entrepreneur is the main indicator of the efficiency and profitability of individual entrepreneurs. Keeping accounting records for individual entrepreneurs using numbers and graphs makes it possible to assess the state of the business at the current moment.

The importance of accounting for an individual entrepreneur is to warn the individual entrepreneur about some negative aspects (going into the red, bankruptcy, irrational distribution of funds, etc.).

Due to the importance of this topic, every entrepreneur should know how to conduct accounting for an individual entrepreneur. And today we will tell our readers about this. But first, we suggest defining the terminology.

Accounting for an individual entrepreneur is the maintenance of accounting documents for all business transactions of an individual entrepreneur.

The task of accounting for individual entrepreneurs is to plan their business activities.

Areas of accounting for individual entrepreneurs

Accounting for an individual entrepreneur is usually divided into three main areas. The following stand out:

• management accounting (for individual entrepreneurs for the purpose of planning and building further business activities);
• tax accounting (reporting to the state).

According to the current legislation of the Russian Federation, accounting (including taxation) is regulated by Federal Law dated December 6, 2011 N 402-FZ “On Accounting” (as amended on December 28, 2013 N 425-FZ).

Based on this law, an individual entrepreneur, applying any form of taxation, is required to keep accounts.

Possibilities for proper accounting of individual entrepreneurs

Most individual entrepreneurs mistakenly believe that the most important point in accounting is timely submission of reports to the tax authority. But the need for accounting is due not only to this.

Proper accounting of individual entrepreneurs can greatly facilitate the process of doing business.

Competent accounting by an individual entrepreneur gives him the following advantages and opportunities:

1. Monitoring and assessing business profitability.
2. General increase in the efficiency of business activities.
3. Control over material (labor) resources.
4. Proper distribution of funds (financial flows).
5. Realistic vision of business results.
6. The ability to avoid fines from regulatory authorities.

How to conduct accounting for an individual entrepreneur yourself?

Doing your own accounting for an individual entrepreneur is not as difficult as it initially seems. Today, there are many publications on the Internet devoted to the topic of accounting for an individual entrepreneur.

In maintaining accounting for an individual entrepreneur, the most important thing is to comply with the requirements for accounting by an individual entrepreneur, which are enshrined at the legislative level, and take into account all the nuances of the current legislation of the Russian Federation in the field of taxation.

Accounting for individual entrepreneurs has a number of features. Entrepreneurs located in different taxation systems conduct accounting, management and tax accounting in different ways. For accounting, you can develop your own system, which will be simple and understandable for an individual entrepreneur.

Accounting for individual entrepreneurs can be maintained either using a computer or by writing down indicators by hand.

How to conduct accounting for individual entrepreneurs using the simplified tax system?

When registering an individual entrepreneur, it is necessary to choose the taxation system in accordance with which the individual entrepreneur plans to carry out his activities.

Russian legislation provides for individual entrepreneurs a simplified taxation system or simplified taxation system, which allows individual entrepreneurs to maintain simple accounting records. Maintaining accounting for individual entrepreneurs using the simplified tax system is possible without an accounting education.

Using the simplified taxation system, an individual entrepreneur himself determines the object of taxation:

• income (rate 6%);
• income reduced by the amount of expenses (rate 15%).

Please note that the determination of income and expenses in both cases is made for the entire calendar year.

An individual entrepreneur must submit a tax return for the calendar year to the tax authority (no later than April 30 of the year following the tax period).

In addition, an individual entrepreneur, if he has employees, must submit information about them to the Pension Fund and the Tax Service.

If the individual entrepreneur has no employees, “0” is entered in the corresponding column.

An individual entrepreneur who applies the simplified tax system is not exempt from paying contributions to the Pension Fund and the Compulsory Medical Insurance Fund, even if he does not make payments and does not have employees.

Based on the provisions of the Tax Code, individual entrepreneurs must maintain a “Book of Income and Expenses” (KUDiR).

Don't forget that not all expenses are tax deductible. Particular attention must be paid to income and expenses that will relate to tax calculation.

If an individual entrepreneur hires employees, he needs to pay them wages and deal with their calculation. In addition, you need to pay taxes and contributions to funds, submitting reports to the Pension Fund and the Compulsory Medical Insurance Fund.

If an individual entrepreneur has a bank account, he or she must keep records of income and expenses (funds from the cash register and the individual entrepreneur’s account).

How to keep accounting for an individual entrepreneur on UTII?

Maintaining accounting for individual entrepreneurs on UTII involves accounting for the expenses and income of individual entrepreneurs (taking into account physical indicators that affect the tax base).

Individual entrepreneurs pay taxes on UTII by the 25th day of the month following the reporting quarter. Insurance contributions to the Pension Fund must be paid before December 31 of the reporting year.

Rules for maintaining accounting for individual entrepreneurs since 2013

It should be noted that after Federal Law No. 402 “On Accounting” came into force, the accounting of individual entrepreneurs underwent a number of changes.

Individual entrepreneurs working on the simplified taxation system (STS) have the right to keep only a ledger of income and expenses.

Individual entrepreneurs who are subject to a single tax on imputed income (UTII), in accordance with the new rules, must keep records of all indicators necessary for calculating the tax.

Do not forget that if an individual entrepreneur on UTII is engaged in several types of business activities, then records must be kept separately for each of them.

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Comments

What is the best way to do all the accounting yourself? I see that many have switched to sites with online accounting in the cloud, but I have a question: can I trust them and do the accounting this way? Hiring an accountant now is not profitable for me and I would like to do it myself, is it worth switching?

Roman, good evening.
No system can replace a professional accountant, but if you do not have the opportunity to pay an accountant, you can purchase an online program and work quietly yourself. Firstly, you do not need to buy and install software and worry about updating them. The client pays for access to the system according to the selected tariff. Using online accounting is more economical than purchasing an accounting program as your own, and it is absolutely legal.
Secondly, access to your accounting is possible from any computer anywhere in the world 24 hours a day, provided you are connected to the Internet.
Thirdly, a powerful computer is not needed to work with online accounting, since the software is deployed on a remote server.
Fourthly, using cloud technologies, the client protects financial information from physical interference, theft and seizure. So I would advise you to go this route.

The RosCo company is ready to conduct accounting for individual entrepreneurs in outsourcing mode. With this form of service, you do not have to delve into complex non-core activities on your own or maintain a full-time accountant and his workplace - our specialist will perform the entire range of work, which includes:

• maintaining records of financial transactions;

accumulation and registration of primary documents;

reporting and making payments to regulatory authorities;

tax optimization to reduce risks, base and burden;

consulting, work planning, etc.

Outsourcing – optimal accounting for individual entrepreneurs

According to Law No. 402-FZ, individual entrepreneurs are exempt from the need to keep accounting records, however, to calculate taxes, all business transactions must be recorded. In addition, individual entrepreneur accounting helps to monitor the financial position of the company, analyze prospects and make the right business decisions.

The need to keep accounting is obvious, but without special knowledge and experience it is difficult for the entrepreneur himself to comply with all the formalities - he can miss unobvious nuances, make errors in registers, and miss deadlines for submitting reports to tax authorities and extra-budgetary funds. Any errors, intentional or not, are fraught with penalties, including business blocking and criminal liability. Even the liquidation of a company will not relieve one from debt obligations, since private entrepreneurs are responsible to the state with their own property.

In order not to let things take their course, you can hire a full-time specialist. But with small volumes of work, it is irrational to pay wages or spend money on organizing and maintaining a separate workplace. Therefore, the best option is to outsource accounting for individual entrepreneurs. An employee of RosCo handles accounting, you are insured against violations and free up time for the main activities of the company.

Accounting for individual entrepreneurs: features

As a rule, in individual entrepreneurship there is no need for a cumbersome system for recording transactions in the form of postings, balances and other traditional methods. A simplified option is used here - maintaining an income and expense ledger and submitting reports to regulatory authorities. The composition of the reports depends on the selected taxation regime.

OSNO – full-size individual entrepreneur accounting, comparable to accounting in a traditional company. This model of work is relevant when there are many counterparties – VAT payers. The entrepreneur also has to pay value added tax.

UTII/Unified Agricultural Tax – taxation regimes with fixed tax payments. A book of income and expenses is needed only for Unified Agricultural Tax; for Unified Income Tax, it is enough to keep accounting records based on physical indicators. There are also differences in reporting deadlines.

STS – simplified mutual settlements with the tax service. Here only one tax is paid, but the procedure for its formation depends on the chosen regime: “income” - 6% of the incoming money supply, “income - expenses” - 15% of the difference between financial receipts and money spent on activities.

Keeping accounting records for individual entrepreneurs using the simplified tax system is the simplest, so most entrepreneurs choose the “simplified” method. There is no complete freedom from accounting - you need to keep an income and expense book, submit a declaration annually (by April 30), and make advance tax payments quarterly. Submission of the declaration is required even in the absence of activity - in this case it will be “zero”.

If the “income - expenses” model is chosen, the accounting of the individual entrepreneur under the simplified tax system must correctly reflect expenses, for example, each paid amount must be documented and correspond to the “profile” of the business. If errors and unaccounted expenses are discovered in previous periods, adjustments must be made and an amended return must be submitted. Otherwise, fines will be assessed.

If there is a staff of employees (a private entrepreneur can hire up to 100 people), accounting also becomes more complicated. In addition to maintaining the income and expense register and tax reporting, it is necessary to ensure full personnel records, calculate and make payments to extra-budgetary funds for each employee.

Accounting outsourcing from RosCo is an opportunity to organize competent accounting at minimal cost. At a favorable cost of services, we guarantee high competence of specialists. Our employees have extensive experience working in all taxation models, monitor changes in relevant legislation, and ensure work within the legal framework.

To order accounting for individual entrepreneurs and an accurate calculation of the cost of outsourcing, submit an online application. If you need advice, .

Should an individual entrepreneur keep accounting records in 2018?

Accounting helps you see and control expenses and income, issue salaries to employees, pay taxes and send transfers to funds. Let's figure out whether an individual entrepreneur should keep accounting records and what kind of reporting needs to be submitted on different forms of taxation.

Can an individual entrepreneur not keep accounting records?

According to Federal Law 402, individual entrepreneurs are not required to keep accounting records. But in order to report to tax authorities and funds, issue salaries to employees and issue invoices, accounting is needed.

Individual entrepreneurs do not prepare transactions and balance sheets, do not report for each purchase from the account and do not enter into transactions worth millions, so they use a simplified version of accounting.

The simplified version includes filling out a ledger for accounting income and expenses - KUDiR, paying taxes and submitting reports. The book is needed to control how much the company earns and spends. The owner records from whom, when and how much money he received and what he spent on. The exception is companies that have chosen the form of taxation in the form of UTII; they do not maintain KUDIR.

There is no need to submit the book to the tax office. The inspectors themselves will ask the entrepreneur to provide it for inspection. If the individual entrepreneur has not brought the book within 10 days, or has brought it, but it is filled out with errors, then you will have to pay a fine.

Individuals are required to maintain accounting records

How to maintain accounting records for individual entrepreneurs depends on the company’s taxation system.

IP on simplified and patent

Owners using the simplified system or the simplified tax system must pay advance payments and insurance premiums once a quarter. They do not pay personal income tax, VAT and property tax for individuals. Therefore, individual entrepreneurs using the simplified tax system report to the tax office and fill out a book.

Business owners with a patent maintain KUDiR and transfer payment for the patent to the Federal Tax Service. You can find out how much to pay on the tax website.

Individual entrepreneur on the main taxation system

Owners in the main mode or OSNO pay personal income tax, VAT and property tax. IP accounting on OSNO consists of:

• KUDiR;
• reports to tax authorities in form 3-NDFL, 4-NDFL, VAT and property declarations.

IPna UTII

UTII is a form of taxation in which the tax depends on the physical indicators of the business. For example, one entrepreneur has a sales area of ​​one hundred square meters, and another has twenty, so the amount transferred to the Federal Tax Service is different.

Is it possible for an entrepreneur not to keep accounting records?

The state takes into account the indicators and assigns imputed or potential income and calculates the amount of tax from it.

Individual entrepreneurs record physical indicators on UTII and submit a declaration to the Federal Tax Service once a quarter. Imputation companies can refuse financial statements and not fill out KUDiR.

Do individual entrepreneurs need to keep accounting records in 2018?

Individual entrepreneurs are not required to do accounting, but there are times when it is necessary:

• Individual entrepreneurs report to the Federal Tax Service and funds. Therefore, they use a lighter version of accounting compared to LLC;
• accounting for individual entrepreneurs consists of a declaration to the Federal Tax Service and filling out a book of income and expenses;
• companies that have chosen UTII keep records of the physical indicators of their business.

Article 6. Obligation to maintain accounting records

1. An economic entity is obliged to keep accounting records in accordance with this Federal Law, unless otherwise established by this Federal Law.

2. Accounting in accordance with this Federal Law may not be maintained by:

1) an individual entrepreneur, a person engaged in private practice - if, in accordance with 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 a certain type of business activity;

(clause 1 as amended by Federal Law dated November 2, 2013 N 292-FZ)

(see text in previous)

2) a branch, representative office or other structural unit of an organization established in accordance with the legislation of a foreign state located on the territory of the Russian Federation - if, in accordance with the legislation of the Russian Federation on taxes and fees, they keep records of income and expenses and (or) other objects of taxation in the manner established by the specified legislation.

3. Accounting is maintained continuously from the date of state registration until the date of termination of activities as a result of reorganization or liquidation.

4. maintaining accounting records, including simplified accounting (financial), the following economic entities have the right to apply, unless otherwise established by this article:

(as amended by Federal Law dated November 4, 2014 N 344-FZ)

(see text in previous)

1) small businesses;

2) non-profit organizations;

(clause 2 as amended by Federal Law dated November 4, 2014 N 344-FZ)

The procedure for maintaining accounting records for individual entrepreneurs (nuances)

text in previous)

3) organizations that have received the status of participants in a project to carry out research, development and commercialization of their results in accordance with Federal Law of September 28, 2010 N 244-FZ “On the Skolkovo Innovation Center”.

(Part 4 as amended by Federal Law dated November 2, 2013 N 292-FZ)

(see text in previous)

5. Simplified methods of accounting, including simplified accounting (financial) reporting, are not used by the following economic entities:

1) organizations whose accounting (financial) statements are subject to mandatory audit in accordance with the legislation of the Russian Federation;

2) housing and housing-construction cooperatives;

3) credit consumer cooperatives (including agricultural credit consumer cooperatives);

4) microfinance organizations;

5) public sector organizations;

6) political parties, their regional branches or other structural units;

7) bar associations;

8) law offices;

9) legal advice;

10) bar associations;

11) notary chambers;

12) non-profit organizations included in the register of non-profit organizations performing the functions of a foreign agent as provided for in paragraph 10 of Article 13.1 of the Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”.