Simplified accounting for SP. How to keep records on the simplified tax system “income. In what cases can the USN be involved?

Accounting under the simplified tax system is the possibility of using simplified accounting methods for small businesses. All legal entities are required to keep accounting records in accordance with the chosen accounting policy. This applies equally to all organizations applying the simplified taxation system.

Enterprises that use simplified taxation, but are not small enterprises, including individual entrepreneurs (IP), carry out accounting under the simplified tax system in full, following the rules of the law on accounting. The issues that arise during the transition to the simplified tax system, the specifics of the LLC, as well as the accounting of individual entrepreneurs on the simplified tax system in 2020, will be considered in detail in the article.

Accounting must be kept by all economic entities under any system of taxation. Only individual entrepreneurs are relieved of such an obligation, for them a special accounting of income and expenses is provided (clause 1 of part 2 of article 6 of the Federal Law of December 6, 2011 No. 402-FZ). Legal entities do not have such privileges. Consequently, all organizations on the simplified tax system are required to maintain and store all the necessary primary documents and accounting journals - the absence of anything refers to a gross error and is punishable by a fine.

Regulates accounting under the simplified tax system in 2020 Federal Law No. 402-FZ on accounting. If the company did not keep records, it will have to restore it, starting from the moment of its legislative introduction (if the statute of limitations has not yet expired) or the start of the organization's work.

In general, accounting under the simplified tax system is carried out in the company in such a way that, if it is necessary to return to the general taxation system or switch from the simplified tax system “income” to “income minus expenses”, the accountant could restore the analytics with minimal effort using the credentials at his disposal in accordance with the requirements the system of taxation in force at the enterprise.

Peculiarities of LLC accounting on the simplified taxation system: small and medium-sized businesses

Let us consider in more detail how to keep accounting under the simplified tax system. Any commercial organization applying the simplified tax system must:

• draw up and approve an accounting policy by order of the head;
• take into account the movement of goods and materials, cash, mutual settlements and other assets and liabilities;
• prepare and submit financial statements to the Federal Tax Service Inspectorate and territorial bodies of Rosstat.

If an organization has the status of a small or micro-enterprise and is not listed in Part 5 of Article 6 of Law No. 402-FZ, then it is allowed to switch to simplified accounting. In particular, in accordance with the information of the Ministry of Finance No. ПЗ-3/2015:

• micro-enterprises (up to 15 employees) do not use double entry;
• it is allowed to combine accounts, for example, only account 99 without the 90th and 91st;
• with the number of economic operations up to 30 per month, it is allowed to keep only a general book of accounting for the facts of economic activity without separate registers for property;
• it is possible not to revalue fixed assets and intangible assets;
• reserves for future expenses are optional, but they are not canceled for doubtful debts;
• correction of errors does not require recalculation of data for past periods, the results are reflected in the current one.

The Order of the Ministry of Finance of Russia dated December 21, 1998 No. 64n says that small businesses can do without the use of property registers. This must be reflected in the accounting policy. Organizations that do not belong to small businesses or are listed in Article 6 of Law No. 402-FZ must carry out accounting according to general rules. This means that they:

• use double entry on accounting accounts (part 3 of article 10 of law No. 402-FZ), that is, they make all postings;
• draw up a balance sheet, a statement of financial results and the necessary annexes to the balance sheet and report.

Features of accounting policy under the simplified tax system

If an entrepreneur applies a simplified taxation system, then he pays:

1. Tax in the amount of 6% on income or 15% on income minus expenses.

If the company's expenses are less than 60% of income, then from such objects of taxation that are provided for the simplified tax system, it is more profitable for it to switch to accounting at a simplified tax rate of 6% (income) in 2020. It should be noted that this tax regime (USN 6%) has several advantages. When calculating the amount of tax to be paid, only the amount of receipts and payments that can reduce the tax assessed for payment is necessary. But in this case, the accounting of expenses must be given special attention, since the tax authorities check them especially meticulously.

And the transition to accounting with the simplified tax system "income" implies the payment of a single tax on your income, which replaces income tax, VAT and property tax, but this does not eliminate the need to pay transport tax, land tax and sales tax. Such taxes depend on the availability of vehicles and the land on which the activity is carried out. If the presence of import operations is implied, then VAT is deducted.

Cash basis and accrual method

Generally, accounting is carried out on an accrual basis (double entry). But for organizations that have switched to accounting with simplification, the current legislation allows for the possibility of maintaining it on a cash basis (clause 12 of PBU 9/99 and clause 18 of PBU 10/99). This is convenient because, according to the norms of Article 346.24 of the Tax Code of the Russian Federation, this method takes into account paid income and expenses that are used in calculating the tax. In this way, they are reflected in the book of income and expenses, which, when simplified, is a mandatory tax register.

The cash method in accounting distorts the real picture of the economic life of the taxpayer, including his financial statements. Thus, accounting is carried out on an accrual basis, and the cash method is left as a method of maintaining tax accounting. But there are still no recommendations on the organization of the cash method.

Accountant or agency

The organization of accounting work involves three options: a full-time accountant, a director personally, or the services of an accountant from outside. For an LLC on the simplified tax system, the price of outsourcing is low, and the responsibility (under the contract) for errors in accounting and reporting is not the head of the organization or the company itself, but a hired specialist. If the organization has a solid staff and considerable turnover, it makes sense to maintain its own accounting department.

Features of accounting for individual entrepreneurs on a simplified basis

Individual entrepreneurs are more fortunate than legal entities: they do not have to keep accounts. For them, there is a choice among free programs for accounting for individual entrepreneurs on the simplified tax system. Federal Law No. 402-FZ also exempts individual entrepreneurs from financial statements. However, if you want to take into account the facts of economic activity, you can use any convenient rules, no one checks their compliance with the law.

For individual entrepreneurs, only tax accounting is required. It includes primary accounting documents, such as cash registers, a book of income (or income and expenses), tax returns. In addition, it is necessary to report to the Federal Tax Service on insurance premiums (if there are employees).

Simplified accounting forms and forms relevant in 2020

Bookkeeping on the simplified tax system from scratch usually begins with questions: what accounting documents should be in an LLC under the simplified tax system, what forms and forms of documents to use. Federal Law No. 402-FZ granted economic entities broad powers in this area, which the Ministry of Finance regularly confirms. For example, instead of a consignment note, it is convenient to use a universal transfer document (Letter of the Federal Tax Service of Russia dated October 21, 2013 No. ММВ-20-3 / [email protected]). Here is what the UPD form looks like - a universal transfer document:

Basic rules for the primary and registers of accounting and tax accounting:

1. Only the events that took place are recorded, the law specifically stipulates liability for records of imaginary transactions.
2. All forms are approved in the accounting policy of the organization.
3. Documents for which the Federal Tax Service has developed an electronic format have an established structure, but differences in appearance are allowed and have an expanded set of indicators.
4. Some primary documents are unified (cash, banking). In addition, accounting, for example, in a travel agency or concert box office, on a simplified basis, collides with ticket forms, in laboratories or research centers - with centralized forms of reports and protocols, etc. There are no unified registers.

Accounting statements of the organization on the simplified tax system in 2020: document forms

The LLC accountant's calendar on the simplified tax system for 2020 includes only annual reporting. IP is not required to do this either. Interim reports (monthly, quarterly) are relevant only if they are specified in the accounting policy.

The deadline for submitting annual reports is March 31. Composition - only the balance sheet and income statement with annexes. In case of significant deviations from the average data for the industry or losses over several years, the tax authorities have the right to demand an explanation of the balance sheet. Form - paper or electronic, not unified. The recommended format for the provision of financial statements in electronic form was approved by the Order of the Federal Tax Service of Russia dated March 20, 2017 No. ММВ-7-6/ [email protected]. The place of delivery is the Federal Tax Service and Rosstat.

This is how the form of simplified annual financial statements, which is submitted by small businesses on the simplified tax system, looks like.

In recent years, the number of reports to other departments has significantly increased: monthly SZV-M reports must be submitted to the FIU, quarterly - personal income tax returns. In this regard, although accounting for small businesses is allowed to be kept in a simplified form, the total volume of accounting work has not decreased, and the cost of accounting services in an LLC on the simplified tax system for outsourcing is not reduced.

A responsibility

According to the norms of article 15.11 of the Code of Administrative Offenses of the Russian Federation, for the lack of accounting registers, primary documents and systematic errors in maintaining documentation and accounting, the organization is supposed to be fined up to 10,000 rubles.

Along with the proud title of "entrepreneur", you have new responsibilities in terms of paying taxes, filing reports and complying with other legal requirements. How not to get confused in the legislation and not make a mistake? This instruction, I hope, will help the “young” entrepreneur not to get confused and organize himself at the initial stage. Consider the situation when:

1. The individual entrepreneur works independently without the involvement of employees;
2. Payment for IP services is credited to the IP account (IP does not accept cash and does not need to use CCP);
3. IP turnover is far from the limit, the excess of which deprives the IP of the right to apply the simplified tax system.

If, following the results of the reporting (tax) period, the “simplified” exceeds the income limit of 150 million rubles, he will lose the right to apply the simplified tax system (clause 4 of article 346.13 of the Tax Code of the Russian Federation).

1. What taxes does an individual entrepreneur pay

In fact, the simplified tax system (tax base - income) seems to be one of the simplest taxation systems. From individual entrepreneurs, a minimum of effort is required to maintain records and calculate taxes.

An individual entrepreneur who has chosen the simplified tax system (tax base - income) pays the simplified tax rate at a rate of 6% (a constituent entity of the Russian Federation may reduce it for certain types of activities). At the same time, an individual entrepreneur is exempt from paying personal income tax in terms of business income, VAT and property tax (with the exception of real estate objects that are subject to property tax in a special manner, based on their cadastral value). IP does not keep accounting records.

In order to calculate the taxable amount of income, individual entrepreneurs are required to keep records of income in the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system (Article 346.24 of the Tax Code of the Russian Federation). The form of such a Book is approved by the Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n. The book is a register of documents on the basis of which the amount of income is determined. The book also records the payment of insurance premiums, which reduces the amount of tax. The main source of data for filling out the Book of our young entrepreneur is a current account statement for the corresponding period.

BCC for the simplified tax system "income" 6% - 18210501011011000110.

A template for filling out a payment order can be generated using the service on the nalog.ru website: https://service.nalog.ru/payment/payment.html. The payer needs to select the type of payment and the service will offer the CCC.

In addition, an individual entrepreneur must pay for himself the amount of insurance premiums in the Pension Fund of the Russian Federation and the FFOMS of the Russian Federation:

1) insurance premiums for compulsory pension insurance in the amount determined in the following order:

- if the amount of the payer's income for the billing period does not exceed 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020;

- if the payer's income for the billing period exceeds 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018 (29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020) plus 1.0 percent of the payer's income in excess of 300,000 rubles for the billing period. At the same time, the amount of insurance premiums for mandatory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance premiums for mandatory pension insurance established by the second paragraph of this subparagraph (26,545 * 8 = 212,360 rubles);

2) insurance premiums for compulsory health insurance in a fixed amount 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019 and 8,426 rubles for the billing period of 2020.

The whole amount is recognized as a fixed payment: 26,545 + 1% of the excess amount of 300,000 + 5,840.

The amounts of insurance premiums for the billing period are paid by the individual entrepreneur no later than December 31 of the current calendar year. Insurance premiums calculated from the amount of the payer's income exceeding 300,000 rubles for the billing period are paid by the payer no later than July 1 of the year following the expired billing period.

The amount to be paid before the end of the year can be paid all at once or transferred in installments. For example, once a quarter in an amount related to the current quarter.

If our individual entrepreneur was not registered from the beginning of the year, then he needs to pay insurance premiums in a smaller amount, namely, in proportion to the days from the date of registration of the individual entrepreneur until the end of the year.

For example, an individual entrepreneur registered on February 20. Therefore, the period from the date of registration to the end of the year is 10 months and 9 days. The amount of the insurance premium for the period up to December 31 will be:

Amount for 10 months = (26545 5840) * 10/12 = 26,987.50 rubles.

Sum for 9 days of February = ((26545 5840)/12) * 9/28 = 867.46 rubles.

Total = RUB 27,854.96

BCC of a fixed contribution to the OPS - 182 102 02140 06 1110 160.

BCC fixed contribution for CHI - 182 102 02103 08 1013 160.

2. How to determine the amount of income that is included in the tax base

For the purposes of calculating “simplified” tax, income is considered received on the date you actually received the money (for example, to a bank account). This method of recognition of income is called cash. This means that the amount of prepayment received by the IP is included in the amount of taxable income. If the contract is terminated and it is necessary to return the advance payment received, then the amount of the return is reflected in the Book of Accounting for Income and Expenses with a “-” sign in the period when the return was made.

However, according to the Ministry of Finance of the Russian Federation, if the advance payment (advance payment under the contract) is returned to the buyer (customer) in the tax period in which the “simplifier” had no income, then it is impossible to reduce the tax base by the amount of the advance payment (Letters of the Ministry of Finance of Russia dated July 30, 2012 N 03-11-11/224, dated 07/06/2012 N 03-11-11/204). Those. at the end of the year, the amount of income cannot be< 0 в результате отражения операций по возврату авансов.

Good news! Not all transfers of funds are subject to reflection in the income ledger and inclusion in the tax calculation. Not included in taxable income, in particular, the following transfers:

1. Funds received under credit or loan agreements, as well as funds received to repay such borrowings;
2. Income subject to other tax rates (dividends, bond coupons, etc.);
3. Income taxable under other taxation systems (personal income tax, UTII, patent, etc.);
4. Receipts that, by their nature, are not income: funds received from the return of defective goods, funds erroneously transferred by the counterparty or erroneously credited by the bank to the taxpayer's current account, etc.

An example of reflecting income in the book:

			Incomes taken into account	Expenses taken into account when calculating the tax base
	20.03.2018 № 3	Prepayment under the contract dated 03/20/2018 No. 1
	25.03.2018 № 4	Prepayment under the contract dated March 25, 2018 No. 2
	26.03.2018 № 5	Prepayment under the contract dated March 26, 2018 No. 3
Total for the 1st quarter
	Date and number of the original document		Incomes taken into account when calculating the tax base	Expenses taken into account when calculating the tax base
	09.04.2018 № 10	Prepayment under the contract dated 04/09/2018 No. 4
	22.04.2018 № 6	Refund of prepayment in connection with the termination of the contract dated 03/20/2018 No. 1
Total for II quarter
Total for half a year

3. When to pay tax

The tax at the end of the year is subject to payment by the entrepreneur to the budget - no later than April 30 of the next year (a different deadline is set for organizations).

During the year, an individual entrepreneur must pay advance payments - no later than the 25th day of the month following the reporting period.

If the last day of the deadline for paying the tax (advance payment) falls on a weekend and (or) non-working holiday, the tax (advance payment) must be transferred no later than on the next working day following it (clause 7, article 6.1 of the Tax Code of the Russian Federation).

4. How to calculate the payment amount

Advance payments are calculated on the basis of income received for the relevant reporting period on an accrual basis.

Advance payment = tax base for the reporting period on an accrual basis * 6%.

Payment amount at the end of the reporting period = Advance payment at the end of the reporting period - paid insurance premiums for the reporting period - advance payments paid earlier in the current year.

The amount of tax at the end of the year is calculated as follows:

Tax payable (refundable) = Tax base for the year * 6% - paid insurance premiums for the tax period - advance payments paid earlier in the current year.

Example

An individual entrepreneur applies the simplified tax system with the object of taxation "income" with a total tax rate for this object in the amount of 6%. Has no hired workers. Over the past year (tax period), the IP received an income in the amount of 720,000 rubles.

Month	Income, rub.	Reporting (tax) period	Income for the reporting (tax) period (cumulative total), rub.
January		I quarter
February
March
April		half year
June
July		9 months
August
September
October
November
December

In the specified tax period, the individual entrepreneur paid insurance premiums for himself in the amount of:

— 4,000 rubles. - in the first quarter;

— 12,000 rubles. - within half a year;

— 20,000 rubles. — within 9 months;

— 28,000 rubles. - during a year.

Note: the amounts of insurance premiums in the example are indicated abstractly!

Solution

Based on the results of the 1st quarter, the advance payment will be:

72 000 rub. x 6% = RUB 4,320

This amount is reduced by insurance premiums paid in the first quarter.

4 320 - 4 000 = 320 rubles.

The amount payable tax under the simplified tax system based on the results of the 1st quarter by the deadline of 25.04. will be 320 rubles.

2. At the end of the half year, the advance payment will be:

288,000 * 6% = 17,280 rubles.

This amount is reduced by insurance premiums paid during the six months:

17,280 - 12,000 = 5,280 rubles.

Payment due on 25.07. will be 5 280-320 = 4960 rubles.

3. Based on the results of 9 months, the advance payment will be:

504,000 × 6% \u003d 30,240 rubles.

This amount is reduced by insurance premiums paid within 9 months:

30,240 - 20,000 = 10,240 rubles.

Payment for 9 months due on 25.10. will be 10 240 - 320 - 4960 = 4 960 rubles.

4. Calculation of tax at the end of the year:

RUB 720,000 x 6% = RUB 43,200

This amount is reduced by insurance premiums paid during the year:

43,200 - 28,000 = 15,200 rubles.

This result is reduced by advance payments paid for the first quarter, six months and 9 months:

15 200 - 320 - 4960 - 4960 = 4960 rubles.

Thus, according to the results of the year (by the deadline of April 30 of the next year), the tax payable will amount to 4,960 rubles.

If in the first quarter of 2019 an individual entrepreneur pays to the budget the amount of insurance premiums for 2018, which is calculated as 1% of the amount of income in excess of 300,000 rubles, then such payment of contributions will reduce the amount of the simplified tax system for the 1st quarter of 2019.

5. The nuances of calculating and recognizing "deductions" in the form of insurance premiums paid for oneself

1) Individual entrepreneurs who do not make payments to individuals who have paid insurance premiums calculated as 1% of the amount of income that exceeded 300 thousand rubles at the end of the billing period (calendar year) are entitled to take into account the indicated amounts of paid insurance premiums when calculating tax in that tax period (quarter) in which they were paid. Letter of the Federal Tax Service of Russia of October 31, 2014 N GD-4-3 / [email protected]

If the amount of insurance premiums is greater than the amount of tax (advance tax payments) paid in connection with the application of the simplified tax system, then the tax (advance tax payment) in this case is not paid. The transfer to the next tax period of a part of the amount of the fixed payment that was not taken into account when calculating (reducing) the amount of tax paid in connection with the application of the simplified tax system due to the insufficient amount of the calculated tax is not provided. This means that if, for example, the payment under the simplified tax system amounted to 10,000 rubles, and insurance premiums for 13,000 rubles were paid, then the simplified tax system does not need to be paid, but the difference is 3,000 rubles. is not compensated in any way.

2) According to paragraphs. 1 p. 3.1 art. 346.21 of the Tax Code of the Russian Federation, the amount of tax (advance payment) under the simplified tax system for the tax (reporting) period can be reduced by the amount of insurance premiums that have been paid within the calculated amounts. But we are not talking about calculus in this period. Those. contributions can be calculated for past periods, but paid in the current. Based on this, for the amounts of insurance premiums paid in the tax (reporting) period that exceed the calculated ones, the “simplifier” with the “income” object is not entitled to reduce the amount of tax (advance payment) for the corresponding period.

The overpaid amount of insurance premiums can be taken into account as a tax reduction in the tax (reporting) period in which the tax authority decided to set off the overpayment of insurance premiums against future payments (Letter of the Ministry of Finance of the Russian Federation dated February 20, 2015 N 03-11-11 / 8413).

6. What reporting should the individual entrepreneur submit and where

1) An individual entrepreneur submits, before April 30 of the year following the tax period, a declaration to the tax authority at the place of its registration. The declaration form was approved by the Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3 / [email protected]

For failure to submit the declaration on time, the tax authority has the right to:

- impose a fine in the amount of 5% of the amount of tax not paid within the period established by the legislation on taxes and fees, subject to payment (additional payment) on the basis of this declaration, for each full or incomplete month from the date set for its submission, but not more than 30 percent of the specified amounts and not less than 1,000 rubles;

- suspend operations on the taxpayer's account.

In order to confirm the amounts indicated in the declarations, the IP keeps records of income in the book of income and expenses. The tax authority may request this book upon request during a desk and tax audit.

2) Payers who do not make payments to individuals are exempted from the obligation to submit a calculation of insurance premiums.

3) Individual entrepreneurs are required to submit statistical reports to the statistical authorities. All forms of statistical reporting can be found on the official website of Rosstat www.gks.ru in the section “Forms of Federal Statistical Observation”; it contains, among other things, the "Album of forms of federal statistical observation, the collection and processing of data on which are carried out in the system of the Federal State Statistics Service, for 2017." In the same section, the List of Forms of Federal Statistical Observation for 2017 is published.

In addition, in order to promptly inform economic entities about their submission of statistical reporting forms, an information retrieval system has been placed on the Rosstat Internet portal at statreg.gks.ru. You can get into it from the main page of the site through the section "Information for respondents" / "List of respondents in respect of whom federal statistical observations are carried out." After specifying the OKPO code, or TIN, or PSRN and entering the security code, a list of forms to be submitted by the organization will be compiled.

In the absence of an organization in the list published on statreg.gks.ru, penalties under Art. 13.19 of the Code of Administrative Offenses of the Russian Federation do not apply, except in cases where the respondent was informed (including in writing) about the conduct of federal statistical observation in relation to him on specific forms of federal statistical observation that are mandatory for submission.

Screenshots can confirm the absence of the respondent in the list, provided that they contain certain data: the date and time the information was received from the website on the Internet, information about the person who displayed it on the screen and further printed it, information about the software and computer equipment used, site name, belonging to the applicant. In this situation, screenshots can serve as justification.

4) According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, information on the average number of employees for the previous calendar year of the organization (individual entrepreneurs who attracted employees during the specified period) is submitted no later than January 20 of the current year. Thus, as long as the individual entrepreneur has not attracted employees to work, it is not necessary to submit a report on the average headcount.

Each person who decides to register as an individual entrepreneur, make tax payments, and also maintain their own accounting. Individual entrepreneurs are required to keep records regardless of the type of activity.

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About simplification

STS is a type of taxation that is applied to small and medium-sized businesses. This tax regime allows you to reduce losses, as well as the number and complexity of filling out documents that must be submitted for reporting.

The simplified tax system is beneficial for individual entrepreneurs in the field of accounting, since:

• does not introduce taxation on profits received by individuals;
• value added tax is not charged;
• in the PFR and the FSS, contributions have a single amount established at the legislative level;
• eliminates the need for complex calculations.

This system of taxation is provided only under certain conditions:

• for the annual reporting and tax period, the amount of profit of an individual entrepreneur should not exceed 79,740,000 rubles;
• the enterprise must employ at least 100 employees;
• underlying assets should not exceed 100,000,000 rubles;
• the share of other organizations in the business should not be less than 25%.

Thanks to this system, an entrepreneur who maintains accounting is not charged personal income tax, VAT and property tax.

It is worth considering that the USN has significant differences from other types of taxation. This is also manifested in the payment of mandatory taxes, including insurance payments.

What taxes need to be paid

With simplified taxation, you still need to pay certain contributions.

This applies to taxes such as transport, land and others. Such taxes depend on the availability of the vehicle or the land on which the activity is carried out. If there is a category of import operations, then VAT is also deducted.

Individual entrepreneurs will still pay personal income tax and VAT for themselves and employees. In addition, in certain areas of activity, you have to pay property tax. According to the tax code, personal income tax and income tax must be paid in the presence of dividends.

All insurance premiums for employees are paid in full. The tax itself can be reduced by such payments. For example, contributions are made to the expense category if the simplified tax system is in the form of “income minus expenses”.

What documentation is required for accounting

For detailed and correct accounting, the following documents are required:

• - is the main document that keeps records of all funds received, both at the cash desk and on the electronic account. Based on the income recorded in this document, the final tax amount is calculated. The document must be presented at the first request of the person in charge of accounting;
• cash book book - has. If the book is kept in electronic form, then at the end of each day it should be printed and bound. It contains information about all payments, as well as data of the recipient and payer;
• incoming and outgoing cash orders - used when keeping records of documents and cash transactions, including when calculating salaries, depositing cash or paying for supplier services;
• cashier's checks - without fail issued to buyers as a sign of a deal. This type of checks can be replaced by special forms of strict reporting;
• client agreements are mandatory for drawing up. With their help, the rights and obligations of each party are secured, and they also guarantee security from possible fraud and fraud;
• documents required for hiring employees: an employment contract, staff list, an order for hiring or dismissal, a provision indicating the principle of working with personal data of employees.

All documentation must be kept at the enterprise for 4 years.

How to keep records

Accounting is carried out strictly in accordance with all the norms of accounting reports and financial documents. This is due to the fact that all documentation is checked by the tax authorities.

Standard step-by-step accounting plan:

• the system of taxation is chosen;
• all changes regarding it in the Tax Code of the Russian Federation are checked;
• all data is entered into the ledger;
• income is calculated according to periodic reporting;
• expenses are calculated;
• depending on the form of the simplified tax system (“income”, “income minus expenses”), final calculations are made.

The data received is the amount of tax payment. After that, it is also required to supplement the data with all side taxes, for example, transport taxes.

This procedure allows you not to make mistakes in the calculations and prepare the required deductions.

Income

Income is all funds that have been received from the specified activity. This includes all financial receipts to the IP account. It is from the totality of income that the tax is calculated under the simplified tax system.

For each type of activity, the entire possible list of income is prescribed in the Tax Code of the Russian Federation.

expenses

For expenses, all deductions from individual entrepreneurs to various organizations, including insurance types, are accepted.

A separate category of expenses is a set of deductions for oneself and employees as compulsory and additional insurance, as well as in the Pension Fund of the Russian Federation. This group is very important, as it can be used to reduce the final payments to the tax authorities.

How to calculate taxes

The calculation of taxes under the simplified tax system6 has a standard plan. Example:

IP earned for the annual reporting period the amount of 100,000 rubles. The tax is 6% of income. We get 6 thousand rubles - this is the amount of net tax. Insurance premiums in the amount of 5 thousand rubles were also paid. As a result, the IP for the reporting period must pay only 1000 rubles.

With various options, additional taxes are also paid separately, which are not included in the reporting under the simplified tax system.

How to pay and when

The entrepreneur is obliged to pay tax to the state budget until April 30 of the next year. At the same time, advance payments must be made during the year itself. This operation must be carried out before the 25th day of the month immediately following the reporting period.

The payment system looks like this:

If the day when it is necessary to pay the tax or advance payment falls on a weekend or holiday, then the funds must be transferred on the next business day.

It is worth considering that these dates are the boundary points of payment in the form of an advance form for half a year, a quarter or a month.

On the last day, the advance must already be transferred.

Regardless of the tax regime that the entrepreneur has chosen, he is required to submit a declaration and reporting on employees. Reporting deadline for:

• PF RF is produced monthly until the 15th day of the month following the reporting one;
• The FSS is carried out quarterly up to the twentieth numbers in paper form and up to the twenty-fifth numbers in electronic form.

So in 2020, the IP is obliged to pay:

If payments are late, then penalties will be imposed on the IP.

Peculiarities

Each type of activity has its own nuances. In addition, a lot depends on parameters such as the number of employees. It should be borne in mind that the regulations on the simplified tax system change almost every year, so you need to constantly monitor new regulations that relate to activities.

Among the features of accounting for USN 6, several points stand out. All documentation and financial documents are checked thoroughly, as all income and expenses must be taken into account. In addition, all expenses from a separate category should also be recorded, as they can greatly affect the payment of taxes.

Among the differences from other types of taxation, it stands out that the additional taxation of the mandatory type is very large, since the simplified tax does not include numerous amounts and contributions.

Without workers

If the individual entrepreneur does not have employees, then the simplified tax rate can be reduced according to the regulations of a certain subject. Also, there are no additional deductions to various funds. An individual entrepreneur is more likely to receive tax holidays and other concessions.

With workers

If an individual entrepreneur has subordinate employees, then they will have to pay for them without fail all contributions to insurance and pension funds. In addition, due to additional insurance, you can reduce the amount of the final tax for the reporting period.

Penalties for violations

If, in the course of doing business, an individual entrepreneur violated the tax regime, then he will be liable for this:

In addition, penalties can be applied by the pension fund if the entrepreneur has not submitted or distorted the data in the reports on the following forms in a timely manner:

To minimize the likelihood of errors or delays, it is recommended to hire a qualified specialist on the staff.

Accounting for USN 6 is carried out according to the standards established by the Tax Code of the Russian Federation. Taxation rules should be strictly observed, since any shortcomings in financial documents will entail warnings and fines.

It is also required to avoid delays, which lead to additional penalties. For each version of the simplified tax system for the field of activity, there are some nuances that you need to know before switching to this taxation system.

IP accounting is a process that includes many nuances and features, without knowing which a novice entrepreneur will not be able to conduct financial affairs in accordance with the requirements. There are several taxation regimes that an individual entrepreneur can use. Each of the methods has its pros and cons.

What it is

Accounting is a system for collecting information about the organization's funds and its obligations. Accounting must be kept continuously, including all business transactions.

Accounting is required to obtain reliable information about the organization.

The data obtained will allow:

• prevent negative results of economic activity;
• determine the economic reserves of organizations to create a sustainable financial situation;
• comply with the legislation established for entrepreneurs;
• control business operations and determine their expediency;
• control property and track its movement;
• control the use of company resources;
• supervise the activities of the company, in accordance with established standards.

IP accounting in 2018

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

Tax accounting means collection of data that is used to determine the tax base and the amount of payments. The responsibility for maintaining this record falls on all entrepreneurs. Other documents are added to this type of reporting, the work with which can cause problems for beginners.

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

Step-by-step instructions: how to lead yourself

Step-by-step instructions for independent accounting of IP:

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

Accounting and tax accounting on OSNO

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

If a sole proprietor is using the conventional system, he must:

• keep books of purchases and sales;
• keep a record of expenses and income;
• issue invoices and register them, if necessary, in the journal;
• when hiring employees, personnel records are kept.

Paying taxes on OSNO:

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

Melted reporting to the tax office:

• for VAT - until the 25th day of the next month after the reporting period;
• for personal income tax - until April 30 of the next year after the reporting one;
• reporting for employees to off-budget funds.

Work on USN

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

When using the simplified tax system Income 6%, an entrepreneur can do bookkeeping on his own. 6% of total income is required to be paid. You will also need to pay an advance, the amount paid will be taken into account when calculating the annual tax.

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

Reporting deadlines in 2018: calendar, table

There are mandatory reports to be submitted to:

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

Table-calendar for reporting for individual entrepreneurs in 2018.

Tax regime	Quarters
	The first	Second	Third	Fourth
USN	Advance payment - until April 25.	Advance payment - until July 25.	Advance payment - until October 25th.	Declaration and payment for the year - until April 30.
UTII	Declaration by April 20.	Declaration by July 20.	Declaration by October 20.	Declaration by January 20th.
ESHN	Not required.	Advance payment for six months - until July 25.	Not required.	Declaration and payment of tax for the year - until March 31.
BASIC	VAT return by April 25th.	VAT return by July 25th.	VAT return by October 25th.	VAT return by January 25th.

If the individual entrepreneur works on PSN, then a tax return is not required. In the case of using a patent. The due date depends on the type purchased and its expiration date.

Program for reference

For accounting, you can turn to various programs that facilitate the whole process, especially for beginners in this field. To create a report, it is enough to enter the necessary data, after which the program will independently compare the entered information and convert it into the required form.

Popular programs:

1. "1C: Accounting" online version: the largest range of tools for work. Users note the absence of negative aspects of the service. Cost: from 400 to 6,400 rubles.
2. "1C: Accounting": the best software for the work of an accountant. Suitable for large and medium-sized individual entrepreneurs who resort to using the services of a professional accountant. For its price, it provides all the possibilities that can only be available on the accounting market. Cost: from 5,000 to 35,000 rubles.
3. "BEST": will be able to cope with the most complex tasks. The problem is late software updates. Cost: from 9,000 to 30,000 rubles.
4. "Info-accountant": the main competitor of "1C", which does not lag behind the leader in the width of tools. Ideal for small and medium businesses. Cost: from 5,000 to 36,000 rubles, the user can download and try the free version, which lacks most of the tools.
5. "Circuit. Accounting”: wide functionality for solving the problems of small entrepreneurs. There is no way to solve some tasks of a narrow focus. Cost: from 1,000 to 4,000 rubles.
6. "My business": has been operating since 2009, is used even by large enterprises, the user receives weekly mailings, consultations from specialists. Cost: from 366 to 2,083 rubles, there is a trial period.
7. My Finance: Provides a standard package of tools for small businesses. Suitable for small entrepreneurs, if necessary, it is possible to transfer accounting to outsourcing. Cost: from 1200 to 4200 rubles.
8. "Sky": a set of simple and understandable tools that allow you to keep accounts without any problems, the user is given the opportunity to use the service on his smartphone using the application. Cost: 500 or 3,500 rubles, depending on the chosen tariff, 100 rubles are added to this price if it is required to submit reports to government agencies.
9. "Turbo Accountant": flexible and fast service, software is updated quarterly. The main problem is the complexity of development. Cost: from 990 to 58,000 rubles.

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

Tutorial for beginners

Thanks to modern programs and services, it is not so difficult to do bookkeeping on your own, provided you have a small business. In such cases, a self-instruction manual for beginners will be required only to the extent that they master the basic terms and understand which amounts affect what.

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

A video that shows how to keep an IP accounting without an accountant.

Income and expenses

Maintaining income and expenses with the help of two relevant books.

They must comply with the following conditions:

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

Regulatory regulation

Regulatory regulation governing accounting for individual entrepreneurs:

• Federal Law No. 402 "On Accounting" dated 06.12.2011 - the obligation of accounting by each economic entity in the territory of the Russian Federation; - Regulations on bookkeeping.

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