Primary documentation ip. І on usnі yakі documents need to be kept? Financial zvіtnіst before the state

A lot of businessmen, who run their own business, do not attach sufficient respect to accounting, tax, personnel management. Be aware of the serious consequences of wrong paperwork at the enterprise. Fiscal authorities can charge large fines, penalties for the number of necessary papers and declarations. To avoid such a situation, it is necessary to know how to organize the system accounting style indebtedly in the form of the selected scheme of podatkuvannya, yakі documents folded to federal officials tax service(Dali - FNP).

Bookkeeping IP

Vіdpovіdno to position federal law dated December 6, 2011 No. 402-FZ "On the Accounting Form", for individual entrepreneurs (hereinafter - IP), it is allowed not to stop fold the system document processing and bookkeeping from the most unreasonable operations and postings. Bagato komersantіv pomilkovo interpret tsyu decree as allowed not to deal with zovsіm buhoblіkom, intermedium with regular refills of the Book of the form of income and vitrat (hereinafter - KUDіR). Tim an hour to give a tribute to the pridprijemtsyu zdavati to be brought, and for which you need to maintain the primary documentation.

The registration of the accounting appearance of the IP, the nuances and peculiarities of business management are directly related to the businessman by the system of subsidies. Yakshcho pіdpriєmets vіddavu win one of the pіlgovyh special regimes, then it's easier to do the paperwork. If the main taxation system has been established (hereinafter - OSNO), then it cannot be done without qualified specialists, if they can pay a tax on the additional payment (hereinafter - MPE), so that they cry.

Schob competently and accurately to secure the tax base and pay the collections of the powers, deposit from the federal fund, and need to constantly secure the primary documentation. As soon as you hire practitioners, then the accounting form for an individual entrepreneur becomes more complicated, it is necessary to collect taxes for practitioners, pay their FNP, make declarations and voicings to the authorities, which are reviewed.

Features of the accounting form

Before the obov'yazkіv, whether it be any kind of acceptance, enter the KUDіR vedennya from the paper or electronic version. If a businessman wants to fold a book by hand, then it is necessary to number all the sides, sew them, creak with a signet. The document has information about all government operations that are carried out by the company - the arrival of cooking and non-cooking costs, incurring costs. KUDіR is the object of re-verification of the tax service. The literacy and correctness of the buhoblik can be distorted by three years after the official closing of the company.

Zvіlneno vіd vedennya KUDіR lishe pіdpriєmtsі, yakі zastosovuyt A single tax on the provision of income (further - UTII), reshta biznesmenіv zobov'yazana submit tax service of the entire document. If you want to “sit” on the OSNO, then you have to keep the appearance of the initial documents, accounting invoices from the VAT, zdiyasnyuvati accounting conducted, po'yazani z narahuvannyam and virahuvannyam tsgogo tax. The main system of subsidy is transferring the payment of subsidies for income, if you happen to be able to pay off the money, devising the basis for the calculation of fees.

Submissive appearance and folding of zvіtnostі

Keeping documentation, necessary for the calculation and payment of the necessary fees, is called a taxable form. In most cases, the business unites the accounting and taxable appearance, the fragments of internal business management without intermediation are due to the payment of fees and payments to the budgets of the current budgets. In order to take care of the calculations and the payment of the necessary fees, it is necessary to thoroughly check, as the soundness is necessary for the system of subsidy, which is to be settled.

If a businessman unwrittenly folds official papers, it is maliciously and unfavorably to introduce the FNP into Oman, giving the wrong zvіtnіst, underestimating the base for calculating taxes, then you have to bear the burden. Legislation transfers suvori come in early for business, if they incorrectly organized buhoblіk in the organization, right up to criminal reinvestigation, as a result of evidence of arrears in payment of taxes for over 600 tr. Court officers can confiscate like mine companies, and the special authority of the ruler.

Organization of the appearance of IP

Oskіlki competently organizing accounting can be of great importance, then once the registration procedure has been carried out and the choice of the taxation system (further - SN), the merchant should be appointed, as a fault of the zdiisnyuvatime of document processing, stezhiti for the correct taxation. Є three options for leading a businessman to a bukhoblіku:

• Self-supporting. If one of the special regimes has been selected, then it is possible to organize the document processing in a special way.
• Іz zaluchennyam hired practitioner. This option is to be chosen, as it shows the lack of competence in the nutrition of booze.
• A contract from an outsourcing company that is engaged in consultations, services, accounting and tax purposes. Such an organization of documentation for the undertaking is the simplest, but it is more expensive.

Self-management of booze on special regimes

Pilgovі SN provide easier documentation management. To change the vitrate, you can conduct business. Conducting accounting of IP on the simplified tax system transferring the subsequent and planned completion of KUDIR, fixing the primary rate. If a businessman zastosovuє UTII, then buhoblіk asks. It is not necessary to conduct KUDіR, it is possible to use only the fixation of documentation, as a basis for calculating the main tax.

Self-management of official papers is visible from the financial point of view - a businessman does not spend money on hiring practitioners, which can be entrusted to such a business. The transition to the services of online accounting will greatly simplify the accounting of the company. The chosen system is cheaper, lower the services of a spivrobitnik, who come either regularly to work in the staff of the organization, and then firmly put themselves up to their ability to conduct business of the company. Self-management of bookkeeping for an individual labor worker, you can bring to pardon when collecting taxes.

For the help of a hired accountant

Yakshcho the master of business does not want or does not have the time to make the company’s booze yourself, then hire qualified specialist who understands all the nuances and intricacies of the SN businessman, who is guided by the rest of the changes in legislation, who knows the terms of payment recovery from collections and taxes. Getting a certified accountant to work to help the robotic provider save pennies of resources, the skills of the spivpraci with one person are richly lower, and the transfer of business management to outsourcing.

Prior to the choice of a spіvrobіtnik, which vouches for buhoblik for IP, it is necessary to pіdіti vіdpovіdally, vrakhovuuchi all slіdkі vіd nekіsnoї і nepismennoї ї rabota. The number of employees of a hired accountant in Russia is no more than 40-60 thousand. ruble It is possible to do homework about the writing of obov'yazkiv, for example, the folding of the zvіtnostі at the established terms, and at the great hour to conduct the accounting independently.

Contract with an outsourcing company

The simplest way to conduct accounting for an individual business is to completely transfer business management “for sale” to a company, as it is purposefully engaged in tax and accounting management. Such a method is acceptable, as if the lords did not have to deal with documentary work, if they wanted to spend their time on the accomplishment of the most important lord's financial matters. Specialized firms know the appearance of "from scratch" that fold the soundness of the tax inspection is good with the established terms.

The transfer of spіvpratsi z outsourcing company є є those that businessmen do not need to worry about those, how to fill in the tax returns and reschedule payments to the budget of the usіh rivnіv. Vidpovіdalnіst for buhoblіk for IP bere special organization. Not much of such a form of official paperwork is those that the clerk of the enterprise is completely “turned off” in the process of forming official papers. In addition, the cost of services to outsourcing is expensive for hiring an accountant. For outside the vedennya, the buhoblik will have to pay close to 100 tr. from Moscow.

How to do bookkeeping on your own - Pokrokov's instruction

Proper organization of document management by firms is a guarantee of successful government and financial activities, which should be respectfully placed before the vedenniy bukhoblіku for ІП. After the registration procedure is completed, the businessman is given a month to select SN, otherwise the FNP will automatically transfer the admission to OSNO. Think over all the nuances and details of the administration of the buhobliku next, following the principles of the payment of taxes, extracurriculars. Children are needed in the following sequence:

1. Estimate the size of the possible income and profit of the company in order to assess the possibility of choosing a system of subsidies.
2. Select the special mode SN, as such a possibility. Less than 4: UTII, the taxation system is simplified (hereinafter - USN), or "sproschenka", the Single Sіlgospodatok (ESHN), the patent taxation system (hereinafter - PSN). Select the special regime required for the type of work and services that IP will be engaged in. Rozmіr poddkovyh poddkovy vіdrakhuvan without intermediary lie down in the vіd pіdbor SN. If an individual cannot choose a special regime on his own, you can consult with the facsimiles.
3. Recognition, how it is necessary to fold the FNP zvіtnіst when processing SN, how to organize the accounting for IP, fix the primary documentation.
4. Appreciate obsyag robit, which vikonuvatime the future firm, understand what it is necessary to victorize the hired work. Vіd tsogo to lay the foundation of the personnel appearance, to increase the salaries of the workers from the payment of contributions from the fondi, pіlgi, and other moments, connected with the document processing.
5. Recognition of the terms established by the FNP for the recovery of taxes and extras.
6. It is important to know who we know for the IP - hiring a practitioner, an outsourcing company or a businessman himself. Increase the possibility of using Internet accounting.
7. Save all primary documents, sorting them out by category. Contract with post-employees, deputies, contractors, keep the forms of suvoro zvіtnostі (BSO), koshtorisnu documentation, which confirms the type of duty, incurring vitratiy and otrimaniy vytorg.

Selection of the taxation system and the taxation of taxation

In order to correctly select the need for SN, the tax payer needs to be assigned to the main elements. Vіdpovіdno before legislation, the following factors are insured:

• Object of subsidy - income tax, income, other result depending on the activity of the organization, if necessary, make payments to the budget.
• The basis for the calculation of taxes is the fee for penny units of the object of taxation.
• The period for the payment of taxes is an hour, by which time the base is determined, the sum of the collection is calculated.
• The order of calculation of that line is to pay a tax.

To select SN, it is necessary to focus on the following criteria:

• directly the activities of the enterprise;
• average number of hired practitioners;
• the size of the transferred surplus;
• the price of the main benefits, the establishment of enterprises;
• average monthly turnover of the firm; regularity of spending pennies from contractors, buyers;
• regional specialties, which are responsible for the types of duties for special regimes of UTII and PSN.

The appearance of current government operations at KUDir

Sovereign normative decrees transfer the KUDir's order to the paper's electronic view. It is necessary to carry out documentation on any SN goiter, fixing the need for that vitrati, roblolyachi notes about the first surplus and other orders, rahunka invoices, waybills that tell about the purchase, ruh koshtіv on the rose rahunka rahunka. Krіm tsgogo, obov'yazki merchant put in the guilt of an analytical form of profits and zabitkіv, necessary for the correct narahuvannya tax payments.

In order to conduct accounting from the OSNO blockages, then, KUDIR, it is necessary to vrakhovuvat all the primary documentation from the tax on the additional payment, analyze the accounting invoices, what to find and write off, de mortgaged MPE, register with the journal. The security of KUDir’s management is even more important - on the basis of the reports published in the book, the businessman is building tax return 3-PDFO for the example of a solar period. As a rule, it is necessary to keep a cash book with the corrections of the surplus and other orders.

Personnel image of the staff

If you want to hire practitioners, then, for the correct calculation of contributions from the fund and tax payments, you need to competently set up the personnel appearance of spivrobitnikiv. The labor legislation has passed the requirement for IP, as there is no need to maintain the necessary documentation. When accepting a hulk, take the following actions:

• lay down with a physical special labor contract to please;
• to see the order about the acceptance of a giant for a robot, having entered the date of the cob of yogo robot and posada;
• issue a special card, or to the right of the accepted spivrobitnik, from the assigned special data, information about education, qualifications, work experience, the presence of a person (friends), children, data of a military card (for people);
• make entries to the work book for її presence or create a new one.

When hiring a hulk, pratsyuvati wages from PDFO payroll, contributions to the Pension Fund Russian Federation(further - PF RF), Social Insurance Fund (further - FSS), Compulsory Medical Insurance Fund (FOMS). Usі vypayti for narahovanimi zbora held shomіsyatsya, until the 15th day of the upcoming stellar period.

Vіdomosti about hiring practitioners with an eye on labor contracts, special cards, punishments for being admitted to the plantation, transferring, withdrawing, compensating for a debt of no less than 75 years. Copies and originals of work books, which were not needed by the workers, are saved 50 years. After the liquidation of businesses, the robotic goiter gave all the information about the people who were hired in the archives. The term saving data about robots is not obmezheniya.

Accounting and taxes

The merchant will have to keep a book and write once a few forms of zvіtnostі from the FNP, without forgetting to draw up a declaration at the line established by law. If there are practitioners in the IP, then the next thing to do is to give such official papers:

• at the RF Pension Fund the form of SZVM, about pratsyyuchih hromada, yakі є є є oberzhuvachami majestic help, skin 3 days until the 15th day of the coming month;
• quarterly calls for confirmation of reimbursement and paid contributions from the Pension Fund of the Russian Federation and for ZMS, which are due from the Federal Tax Service for the month of registration of acceptance no later than the 30th day of the next month after the summer period;
• the FSS has a form 4-FSS about the calculation and paid insurance contributions for the previous quarter, not later than the 20th day of the month following the winter period;
• dovidki 2-PDFO, 6-PDFO about the amount of tax paid for practitioners for the last month, not later than 20 April;
• declarations of MPE for the quarter, until the 25th day of the coming month;
• information about the payment of the main tax of the IP, according to the adopted SN and the vedennija bukhoblіku.

Online accounting and specialized software for IP

If you don’t want to spend money on hiring an office bookkeeper, or transfer documents to an outsourcing company, then you can entrust accounting and administration to electronic programs that help automate accounting. You can speed up with the online services "1C: Acceptance" or the system "My Right". Electronic technologies to proponuyut ІП advances іnstrumentarіy for vedennija buhoblіku:

• operational rozrahunok sumi all podtkіv, borіv, derzhmita fallowly in the form of SN;
• automatic completion, preparation of tax returns, vitiagiv, other types of zvіtnosti;
• fixation of primary documentation;
• issuing and issuing payment instructions to banking organizations;
• blocking in case of unauthorized access;
• control of payments, how to see through practitioners;
• analytical appearance of vitrate, viruchka, buttkovost, zbitkiv

With all the availability of electronic services for accounting purposes, a merchant will have to incur costs - buy a program, pay for installation, regularly pay a subscription fee, and come up with an update. As soon as the purchase of a patent for UTII has been completed, it is possible to deal with business independently, without using automatic services. Appearance according to the basic folding, taking a lot of time, it will be more practical to win the practice of hiring workers or outsourcing companies, and not to create special programs.

Buhoblik IP on USN

Nearly 70% of entrepreneurs in Russia vvazhayut for better accounting form, corrosive USN. qia scheme the payment of fees is reminiscent of simplicity - as a businessman, it is necessary to complete the KUDIR, competently fixing the primary documentation, earning wages to workers from their own tax payments. The payment of a single fee from the simplified tax system replaces the VAT, taxes on surplus and mine.

There are two variants of the system - “Reach” and “Reach minus vitrati”. If the IP chooses the first scheme, then in KUDIR they are less likely to win trade, what to come, in view of which it is necessary to pay 6% of the state. If we saw another option, then the documentation is obliged to insure the viruchka, vitrati. Vіd raznitsi mizh tsimi dvoma pokazniki necessitate to pay 15%. It is necessary to respectfully follow the vrahuvannyam of vitrates, shards, according to the provisions of legislation, not all vitrats are brought to them.

Maintaining the accounting form of IP on UTII

A businessman, like a vikoristovu UTII, may not issue a KUDir. For the calculation of the main tribute, the state has to provide data to characterize the robotic servants, like a company. Before them lie a kind of fialnostі, zagalna ploshcha pribyshchennya, kolkіst hiring pracіvnіkіv, rozmir gadannogo pributku. Podatkova base vrakhovuє danі pozniki. The total amount of the payment is fixed, to deposit due to the stagnant regional and district promotional declining coefficients. It is necessary to call for UTII on a quarterly basis, until the 20th day of the next month.

Soundness of individual admission

The system of taxation of goiters was chosen to store declarations, other official documentation of the inspection of the federal tax service (further - IFTS) "for oneself" zgidno with the inserted terms. You can see the zonation, fallow in the adopted SN, you can check in the guidance table below:

Fixed IP payments for yourself

In 2019, the roci rіchny rozіr іn payments, yakі zobov'zaniya vіdrakhovuvat vіdrakhovuvat vіdrakhovuvat vіdrahovuvat vіdpієmets prієmets for tо the PF of the Russian Federation аnd Fund ob'іzkovogo medіdskogo insurovannya (hereinafter – FOMS), changing. The state has established a fixed amount of offensive value:

• insurance for pension insurance - 26545 rubles;
• pay for medical insurance - 5840 UAH.

Payments are paid on a lump sum basis, no later than 31 th day of the current solar period. Yakshcho, for the famous tribute, the increase in income of the merchant is more than 300 thousand rubles, the Pension Fund will have to pay an additional 1% of the amount to the Pension Fund, revisiting this show, starting from the fixation of the retail income. The maximum expansion of the PF of the Russian Federation can be revisited 186 thousand. ruble

Zvіtnіst schodo hiring spіvrobіtnikіv

As a businessman, he accepts the practice of physical skills, as a roboticist. Independently from the scheme of subsidies, it is necessary to apply for vouchers for practitioners in the IFTS and federal funds. You can see the declarations for the spіvrobіtnikіv you can check in the hover table below:

Tax calendar of individual admission

Correctly maintaining the accounting form of the recipient transfers his own advances and repayment of the installed fees. For cutaneous heart failure, there is a term for repayment of intake from vaping. You can find out the dates of repayment of payments and the submission of calls in the guidance table below:

Video

Primary documents or the correct documents of the primary form or, as they are called, “primary” - these are documents, such as the same documents, as a general warehouse accounting form, which may be kept as legal entities, i IP. Vіdpovidno to Federal Law No. 402 about the accounting appearance of the first documents due to vikoristovatisya under the hour of the skin fact of the state life: at the pleasures of those other state operations. It is worth pursuing, insanely, real facts from the life of the master of enterprises, and not obvious and successful favors (Article 9 of the Federal Law about buhoblik).

At the present time, companies for appearance can be cor- roborated as unified forms of the primary appearance, so they can be hardened independently, as if the stench is fixed in the appearance policy of the company. So, before the “first” there are such documents: contracts, payment documents, invoices, bills-invoices, acts just.

What can avenge the original documents

Vіdpovіdno to the Federal Law about bukhoblik forms of primary documents due to the responsibility of such requisites (Article 9 of the Federal Law about bukhoblik):

• the name of the document;
• date of yoga folding;
• naming an economic entity that is becoming;
• zmist to the fact of the master's life;
• the value of the natural and (or) penny fee to the fact of the state of living from the designated ones of the fee;
• the planting of an individual (or a large number of osib) as a result of this operation (operation), that vodpovidalnoy (or more than once a large number of vodpovidalnyh) for її registration, or the planting of an individual, є є vodpovidalnoy for the registration of this operation;
• signatures osib, as transferred by the front point (from the designated PIB or other requisites necessary for their identification).

It is important to remember that, in good order, the first documents may be issued either after the correctness was made, or after that. I have a person of my own, yak vodpovidalna for the design of the “first paper”, can hand over these documents for their appearance in due time. If so, the person who is engaged in keeping bookkeeping is not responsible for the storage of these documents by other persons.

I confirm the forms of the primary oblique documents in the kerіvnik of the subject of economic life, but a person hopes for the zatverdzhennya forms, in the obov'yazki that the vedennja buhoblіku should be.

The “pervy” can be folded like a paper look, so it is in an electronic one for the obviousness of a clear electronic signature.

Yakimi buvayut documents of primary appearance

Let's take a closer look at why the skin primary document has special features, like a victorious company when it is registered and given in an accounting form.

Agreement- regulation of the right-hand man and obov'yazki without intermediary subjects please. Bazhano, schob skin pravochin made out by contract. It is important not only for the conduct of the booze, but also for the legitimacy of yourself please, as it is necessary to assert your rights, including in court. Prote є such operations, for which agreements are not required, for example, purchase and sale, even a document confirming payment at the time of making the order, please comply with the established agreement.

Rahunok- a document, which is to collect information about the variance, and if the client pays, then he also accepts the contract. Krіm sumi, rahunok can also be revenged and іnshі mind you please (terms of payment, deliveries too). This document does not have a unified form, and also another signature on the head account on the new one is not binding.

Payment documents- these are the documents that confirm the fact of payment. Such documents can be: payment card, voucher form (BSO), payment order, sales receipt and cashier's check. So the check is seen when paying for the preparation, and the payment is handed over to the bank when the payment is not made. As far as BSO, it is possible to control the skin situation.

consignment note- this is such a document of the primary value, which is formed at the beginning of the sale of commodity and material values ​​of another company. Get ready for 2 copies (one for the seller, the other for the purchase). The data at the invoices and at the invoices are due. With the signature of the most important errors, the seals may be on the document.

Act about the assignment-priymannya vykonanyh robit- the document, the required number of hours of service. Vіn pіdtverdzhuє varіst, the fact that the line vikonannya given services (robit). Tobto, the act confirms the fact of vikonanny robit, which is the prescription of the contract.

Rahunok-texture- this is such a document, which is to collect information about the amount of money, as well as the invoice part, so that you can see the buhobliku. Such a document is important for the acceptance of the presentation of the MPE sums before repayment, vin є for tsgogo. To this, all companies that pay, are responsible for preparing invoices (for example, the organization or IP zastosovuyt USN, UTII or a patent, draw up invoices for the stink is not goiter). VIN is issued in 2 copies (one for the seller, the other for the purchase). Pіdpisuєtsya vіn the seller of goods (or services). Such a document may not be issued any later in 5 days after the fact that, as a product, the service was then withdrawn.

What are the primary documents required if you please?

We must first say that for the sake of your skin, you may need your translation of documents. Prote є pevny zagalniy order. It is necessary to put the agreement with the buyer on the back, for whom all important details please. Then the seller puts up a rahunok, which is necessary to pay. At the preparation of a rozrahunka, a cashier's check is seen (a sales receipt or a voucher form). And for a non-prepared rozrahunka, the buyer is left with a payment document certified by the bank. In addition, you can be presented to the client: invoice and consignment note. At the time of service, there is an act of service (the act of vikonaih robit and rahunok invoice (if necessary).

Div. also:

According to the law 402 of the Federal Law, individual entrepreneurs are not responsible for keeping an accounting form. Ale pіdpriєmtsі on sproschennі mаyut zdavat declaration and call to funds. And you need to build them, you need to keep accounts. That’s why it’s all the same to be brought to the book of IP on the simplified tax system.

The system of subsidies has been simplified - the same system, for which you pay advance payments and don’t pay for funds without workers:

• PDFO - tax on income of physical assets;
• PDV - a tax on dodan vartist;
• tax on mine physical osib.

IPs can use a simple system, they have no more than a hundred people in the state, and their income does not exceed 150 million rubles.

The applicant himself collects, for some kind of simplified tax system, pay a tribute:

• 6% of the total income for rivers. Come to the team, who works in the distance, for example, to the editors;
• 15% from retail income and widows. This system is suitable for those who have more than 60% of turnover.

What to enter to buhoblіku IP on the floor

Buhoblik ІP on the simplified tax system is compiled from a tax return and a book on the form of income and arrears.

Shhorіchno pіdpriєmtsі submit a tax declaration. Її to build for the month of living no later than 30 April of the coming winter period of rock. You must submit the declaration for 2017 until April 30, 2018.

You can transfer the declaration to the taxable one in three ways:

• Send in electronic form.

  Tsej sposіb pіdіyde pіdpriєmtsyam, yakі pіdklyuchenі to documentobіgu іz taxable.

• Correct by mail. Obov'yazkovo take the check from the date of the strength of the sheet.

  As soon as the leaf stops, you will find proof that you immediately sent a declaration.

• See especially. Take two copies of the declaration with you. On one copy, the inspector put a signet and let it be accepted back. Druk is a confirmation of the fact that the tribute praised the declaration. Another copy of the inspector to deprive from taxes. You need to send the documents to the office of the receptionist.

The IP declaration on the USN is composed of the title page and six divisions. Yakі rozdіl zapovnіvati zapovnyuvati vіd mind podatkuvannya, yakіy brіvіvієmets. If an individual has collected a tax from income, then he will pay all the distributions, crime 1.2, 2.1.2, 2.2. On the tribute “come minus vitrati” you will fill in the title page and distribute 1.2, 2.2, 3.

Podatkova fines pіdpriєmtsіv, for not filing a declaration. If an IP has paid a tax, but has not filed a declaration, then pay a fine - 1000 rubles. If the applicant fails to pay the tax, then the FNP will be fined 5% per sumi borg.

Applicants in 2017 have to file a declaration, so there was no income for the river. It is called a null declaration. Give її obov'yazkovo - іnakshe podatkova write a fine.

Buhoblіku has no special form for a zero declaration.

Pіdpriєmtsі zapovnyuyut the declaration for the standard form regardless of the fact that chi mali stinks of income.

Sob podatkova praised the declaration, requiring you to fill in the form correctly:

• on the title side write the number of sides of the declaration completed;
• in the rows, it is necessary to indicate the amount of income, put a dash, as if the income is buv;
• Enter IPN at the top of the skin sheet;
• put a dash in the row from the checkpoint;
• put a dash in the distribution of OKPO codes;
• for another division, indicate the tax rate - 6% or 15%, but do not put the% sign;
• for example, put the date on the declaration, sign the signet.

If the state of IP on the simplified taxation system has svіvrobіtniki, then the accounting department submits up to taxable zvіti according to svіvrobіtniki:

• 13% - PDFO for skin care once a month;
• dovidku 2-PDFO on the skin practitioner broadly up to 1 quarter;
• once a quarter, call 6-PDFO about the amount of income of all spivrobitnikiv, taxes that zahalnu sum PDFO;
• Shhorіchno - information about the average number of practitioners;
• a single insurance premium.

Before the Pension Fund, it is required to file a call for the SZV-M form. The accountant calls once a month until the 15th day of the next month after the winter period.

The FSS needs to make one contribution - 4-FSS. Ce rozrahunok insurance payments on the basis of traumatism spіvrobіtnik.

The book on the shape of income and the cost of buhobliku IP on the simplified tax system

ІП on demand to keep a book on the form of income and vitrate - KUDіR. The principal writes down at the book of all income and vouchers and documents.

Start a book for a short time and save chotiri rocky. For the sake of fate, the book needs to be stitched, numbered on the leather side and signed with a signature and a signet ІП, as well as another. It is not necessary to give a book before tax. Inspectors from the tax office can request KUDir for re-verification. Todi pіdpriєmets can bring the book before the tax period for 10 days. If you don’t bring something, then a tribute is paid a fine - 200 rubles.

At the book of the appearance of income, that vitrate has five divisions:

• Come and win;
• Rozrahunok vitrat for the main expenses;
• Rozrahunok sumi zbitka;
• Vitrati, before paragraph 3.1 of article 346.21 of the PC;
• Vitrati, scho varahovayutsya when calculating the tax base in rubles.

Podatkova revisiting the Book of the Shape of Income and Vitrat. If the inspector knows two records, there is no evidence of them, or the stench is incorrectly recorded, then he will threaten a fine of 10 to 30 thousand rubles.

Who knows buhoblіk i chi need the services of an accountant - virishuє himself pіdpriєmets. You can hire an accountant or do it yourself. Abo turn to the company, as pratsyuє z pіdpriєmtsyami and conducted bookkeeping z urakhuvannyam usіh features of the client.

Variation of vedennya buhoblіku IP on USN

How much more cost an accountant's service to lie down in the company's income and readiness to take part of the accounting himself.

For example, the bank "Tinkoff" has a service, in which it is possible to independently form the calls and deposit fees. If you want to blame the food, you can always consult with the manager. Service is costless.

The bank "Tochka" has an accountant who costs 3,500 per bank.

Modulbank has cost-free accounting for entrepreneurs at a rate of 6%. The service works for the mind, that IP works without cash, currency, cooking, spivrobitnikov and acquiring and opening a bank account at Modulbank. If you want to open accounts in another bank, then you need to pay for bookkeeping:

• IP on the simplified tax system 6% - 15,000 rubles per river;
• IP on the simplified tax system 15% - 22,500 per quarter.

You can use the Elba electronic accountant.

ІП, yakі returned no later than three months from the moment of entry, Elba grants the rіk of accounting services at the “Premium” tariff. Bookkeeping in Elbi costs from 3900 to 14000 rubles per river. The price to lie down for services, as the businessman chooses.

Memories:

• The accounting form of IP on the simplified tax system is formed from a tax return and a book of the form of income and arrears.
• Submit a declaration required rest river buv income.
• At the book of the form of income, that witrat pіdpriєmets writes down all the income and witrati, as if they were from the company for the code.
• All records at KUDir are supported by documents.

Є roller

Ask food

Together with the status of an IP on your shoulders lies the responsibility for your time and competently folded soundness, the documents are relevant to the specifics of your business. And in due course, filling in all the necessary forms from the manufacturing process will allow the elimination of inacceptable and inappropriate difficulties from controllable sovereign bodies and, what is important, by the spivrobitniks themselves. In such a time, you yourself are the master of the law, you have no obligation to pay wages and, which is especially important, to conduct additional zvіtnіst.

The tribute itself must be paid before the 25th. Independently conduct accounting and become more foldable from the appearance of hiring workers. Being a robot-giver, IP gaining the status of a tax agent - now you can pay for it and take it off your supporters' income tax, as well as pay for them contributions to the Social Insurance and Pension Fund.

Porada 2. Immediately collect all paper documents to folders

It is even more difficult for him to take care of all the personnel appearance, and with whom it is even more difficult to work with employees, to work with hired assistants of fahivtsi to recommend all the same to turn to the services of professionals. Usy for pracіvnikiv ІP may zdavati sіm vidіv zvіtnostі, keep and save personnel documents.

Storage of IP numbers on USN

poї Recommended for some flexible calendar. UVN stage of preparation before self-study accounting - vyvchennya forms of zvіtnostі on the opposite regime and terms of її tasks. The current electronic assistants themselves tell about the dates of the stars that are coming, but Who is responsible for instructing the defense of the practice of the main term, all one thing is necessary.

Keeping that collection of documents For the security of the air, the first word is placed before all documents. Podatkova perevirka can see ІP in three years after closing. You can do bookkeeping on your own on paper, everyone works lead manually, ale richly zruchnіshe turn up to automated systems. Technologies do not stand on the spot, and can be used to help you without an accountant come with different services that allow: document. Cheaper, lower accounting services and more expensive, lower paper notes.

With Internet accounting, you will not be tied to one computer, and it is also necessary to work with them at home and in the office.

Accounting for IP in 2018

Take care and organize all paper documents. Asking for a needed paper from your bedroom can take a decent hour, so you can sort out documents from folders and files in the fall of the kilkost.

For example, the groups of sleeps are as follows: You can reconsider the necessary daytime billing in a day after you pay a tax. at online accounting and special document on the website You can get advice on the Internet, on forums and in social media.

Necessary fight to put inquiries and find out about new things, even if legislation does not stand on the spot. Pіdpriєmtsyu, kakiy independently led accounting, bring the memory of anonymous dates. The terms of the payment of zvіtnostі do not necessarily change with the terms of paying taxes and contributions to state funds.

Mail Bude hooves Obov'yazkovo. Follow the comments until you get a call. Already signed over 6 osib. Take away the most recent stats. Kakzarabativat 0 Hello! More more women come in, you can get stuck up to physical persons from the fences over a thousand rubles.

Prote not varto lakatisya zazdalegіd, even the positive side of the status of an individual enterprise can also be, and, perhaps, the stench will compensate for the lack of handiness. Accounting appearance, yogo rozuminni professional fahivtsy, ІП not maє. Ale, it’s still the responsibility to lead a better version of the appearance of wines. Fallow in addition, having formed an IP system, we can also talk about the peculiarities of the organization of the appearance.

documents lead podatkuvannya, yakі, porіvnyаno Classifier of professions 2010 year vrakhovuyuchi usnі ІП, - more complicated. To be left out of this regime, which at times pass by it, under the influence of the entrepreneurs, dread the competition.

At galuzyah, de propozitsіya to the goods chi servants are richly transferred to drink, spozhivachі-organіzacії vvazhayut for the best of the mother on the right with a higher payer a tribute to the dodan vartіst MPE. BASICLY I kraz and proponuє businessmen to become such payers. One of the widest ranges of IP cloud systems is simple.

Tsya system looks true to its name and resonates with simplicity and intelligence.

Vedennya bukhobliku IP: call chi it is simple

All the main taxes replace the single allowance of the tax, and you are entitled to choose one of the options for this rozrahunka.

Sproshenka transferring more than filling the document of the book of income and vitrat KUDir fall asleep more widely at call for the established form before the tax inspection. It is necessary to file taxes before the 31st birch of the coming rock, and also do not forget the quarterly until the 25th to pay the advance payments for the forgiven tax.

The patent system for granting a PSP can only be awarded in a narrow number of necessary applications, whose activity is taken up to the list of types of activity as a system, and the number of practitioners does not exceed 15 cases.

The soundness of the patent notice has not been forwarded.

The essence of the simplified system

How do I get for the work of hired workers, for a new taxpayer: Declaration of tax on the mining organization: Chi can be confirmed with a cashier’s check To change the base for the tax on the profit, or from the tax on the simplified tax system for the amount of incurring expenses, the organization of documents, scho confirm qi vitrati p.

Hopeless borg of write-offs from debts: We give insurance premiums for the river according to new, more severe rules. The salary of a purser is lower than the minimum wage: For the consumption of an individual entrepreneur, they can be charged due to the cost of a dependent record. Detailed information about simplifying the ways of maintaining the accounting form can be found in: Standard recommendations on how to organize the accounting form for small business entities Order of the Ministry of Finance of the Republic of Belarus

Key tags: Yaki, documents, necessary, conduct, ip, at,

Even at the stage of registration, the applicant should be appointed from the system of subsidies for his future undertaking. For that matter, there is one more important requirement: who should be entrusted with bookkeeping. And there are many options for yoga cherry. Let's look at the deeds of them.

Bookkeeping

ІП maє kіlka possibilities:

1. Place an agreement with a specialized company for the support of the zvіtnosti. This method is considered the most costly in the financial plan. However, in case of such a departure from the situation, it is necessary to understand the situation from the side of the manager of the enterprise. Dosvіdchenі fahivtsі competent companies suprovodzhuyut zvіtnіst vіd vіd vіd і to the end, represent the interests of the business in different instances.
2. Hire an accountant. This option is not as showy as the front. However, the times have a singing rizik. The selection of the confirmed fakhivtsya lies on the basis of admission. Today, you know a person who can work at home and miraculously cope with the tasks set, do it smoothly. It is not so easy to determine at first glance the knowledge of the competence of a faculty. In such rights, the recommendations of well-known business partners can be quickly accelerated.
3. Accounting independently. So roar richly pіdpriєmtsіv, podpriєmstvo such vikoristovuyut special modes of podatkuvannya. IP accounting on the USN and other systems can complete a simple scheme. With her as a whole you can get in and the unprofessional at your right. Tim more, which uses various automated services, which describe in detail the accounting for IP (for example, especially for entrepreneurs without an accountant)

The remaining option may be low without any perevag for entrepreneurs.

How to do business accounting independently?

Pokrokov's instruction for subprincipals, it is necessary to find out the necessary information, which will allow in a short term to understand the nuances of the system. As it was said before, various services were created to help the businessman. In addition, you can apply for a special course. Such a busyness to accept the ordering of the taking away of knowledge. Choosing this option, please protect your bones. Prote such a "cost-free" accounting for IP will require hourly hours. Tse next vrakhovuvat. Before delving into the cob of the rule of folding stars, it is necessary to become familiar with the basic concepts of the system. Before them, zokrema, they carry out the most important accounting, using special regimes. Without understanding these elements, it is not possible to keep a register, calculate the income and income part, increase the salaries of employees, pay taxes, prepare the accounting operations at the complex.

Basic understanding

First of all, explain how to conduct accounting IP independently, a detailed instruction, including an explanation of the key elements of the system. We are responsible for fixing all government operations. This is the reason for the appearance of the documentation. Vaughn wins at three main directions:

1. Management.
2. Submission.
3. Accounting.

Management appearance - analysis of information, guidance in financial documentation. On the basis of its implementation, evaluate the efficiency of the work of the enterprise, make decisions, plan and optimize the activity, control the transition. The accounting form is transferred without intermediary management of financial documents of the company. Tse zdіysnyuєtsya vіdpovіdno up to the law. The name of the form of operations on the formation of the bases of the podatkovannya is named. On the basis of the documentation, a tax declaration is made, for which acceptance is called before the fiscal services.

BASIC

Let's take a look at the butt of the infamous subordination regime, how to keep accounts of IP independently. Pokrokov's instructions to avenge statements about those who are guilty of protecting all vibrations government operations. For їх fixing vikoristovuєtsya Book s vitrat that dohodіv. Vіdpovіdno to іnformatsії, yak there mіstіtsya, naprikіntsi taxable rock pіdpriєmets skladє declaration for f. 3-PDFO and repayment tax 13%. Qiu payment must be paid before 30 April. BASIC transmission is also the release of MPE. For yoga accounting, the appearance of all weekends and incoming accounting invoices, sales, purchases from the official books is carried out. On the basis of the information that is contained in them, a quarterly declaration is formed, a tax is paid at a rate of 18%. Payments are due until the 20th of the new quarter for the previous one. Since the activity of the receipt is connected with the preparation, it is necessary to keep a cash book and pay

Hire spivrobitniki

For the presence of the personnel, it is possible to carry out the personnel appearance of the practitioners. Vin acts as a succumbing agent. Paying insurance contributions to the FSS and PFR. For IP personnel, please call:

1. In the IFTS about the average number of spivrobitniks and their incomes (f. 2-PDFO). The first document is due by September 20, the other - by April 1.
2. At the FSS. Qiu service is given a quarterly and a quarterly bill for f. FSS-4 until the 15th day of the month, which starts after the end of the solar period.
3. The MHIF has that PFR. The RSV-1 form is given to the organ by the 15th day of another month to complete the date of the skin quarter.

If you work alone and do not act as a hired worker, you need to pay fixed medical and pension contributions "for yourself".

USN IP

Until the date of acceptance, which is a simplified system, to enter the filling of the Book of Appearance at a base of 6% and surcharges and charges at a rate of 15%. When vikoristanny USN IP may file a tax return before 30 April. Zvіtnіst and payments for personnel under the same regime are similar to those on the OSNO. Mainovy ​​(for fizosib) and pributkovy tributes are not paid. The payment system has been simplified for the most popular business environment. For її vykoristannya it’s easy to figure out how to do bookkeeping ІП independently. Pokrokov's instruction to avenge a few points, as it is necessary to follow. The system is simplified, in such a rank, it is the most suitable for small and medium-sized businesses.

UTII

Tsey regime, at once from the "sproshchenkoy", to enter the category of special, plgovikh. However, if you choose UTII, the IP accounting for the beginning will be foldable. For the purposes of the scheme, there is no need to insure the loss of income. The next step is to fix the physical characteristics of the activity. Among them, for example, the area of ​​\u200b\u200bappointment, as if borrowing a store, a handful of individuals near the transport fleet of the carrier is too small. When you change physical signs, it is necessary to take into account the zvіtnosti when calculating the tribute from that month, the stench began to stink. Rozrahunok obov'yazkovogo payment zdіysnyuєtsya vіdpovіdno up to a particular type of activity. The indicator is appointed by the local upovnovazhenimi bodies. Krim tsgogo, it is necessary to know the coefficients-deflators. These are the main points that include IP accounting. For entrepreneurs-pochatkivtsiv pratsyyut advisory centers. You can clarify these and other nuances directly from the tax service.

important moment

If you choose UTII, it is necessary to call the quarter before the 20th day of the month, as a new star period begins. The payment of the tribute is due until the 25th. Pіdpriєmtsі, yakі zastosovuyut UTII, do not blame for anything. However, it is not possible to change these types of cash receipts, but it could be in order, as far as possible, operations with cooking are being carried out. In this rank, the recipient is guilty of mother Kasova book, as if it would confirm the transfer of cats. Obligation to make insurance payments and wages for personnel is taken care of.

Visnovok

If I hadn’t chosen the subsidy system, I would need a singing hour to complete the scheme. In case of any follow-up to ensure that bills, recommendations, and methodological materials are periodically amended, for which it is necessary to follow. Precisely install software security that allows you to change the appearance of the automated mode. Tim more, that the gifts of the organs take the sound in electronic form. It is necessary to indicate that the programs are updated according to the legislative norms that are accepted. Tse allows you to keep up to date with changes and correctly fold the documentation. In general, the development of loan schemes does not become especially difficult. Fakhіvtsі recommend rozpochati zі sproshchenih, pіlgovih regimenіv.