Accounting documentation ip. Primary documents IP - how to fold and harden the form. Forms of bilateral documents

In order to take away your income, you can only have first-hand documentation, so you can’t just take a penny away, you can only get it done. The back of the head is even more inconspicuous, to that if you practice, like a physical disguise, there’s no paperer’s pull, but in practice everything is not so smooth as it is. I’m already asking you not to lay down your accounts and submit an act, vrakhovuchi, that all the templates I have under the hand of the accounting service, the stars of them can be taken advantage of.

My post of writings, depending on the fact that I have created a simple taxation system (USN 6%) and, perhaps, there are nuances in other systems. Prote agreements / acts / rahunki / Curls will be approximately the same for all and the essence primary documentation also change.

Almost all forms and ready-made templates can be found on the Internet, if you need the stench. Since I've been using the service for a long time, I'll zavantazhu all the stars. Moreover, in the same place, the stench in me is saved in a fixed form. Rahunki and acts are the same, for contracts there are a lot of different templates. KUDIR tezh I lead to My right.

Primary documents for IP - my folder

Written agreement ІП or acceptance of the offer

Otzhe, the first lower vikonati, as a robot to give a service, you need to lay down an agreement, rattling it with signatures on the other side with seals (I can put a signature on it, another neobov'yazkovy). If you make an agreement with a company (partnership), if you pay pennies, then you will agree with her already in any way, and you will not need to do anything. Therefore, obviously, there is a variant of working in a white way from payments to a bank account, and not only to electronic gambling.

A lot of affiliate programs or services work for a contract-offer, which can be obtained by viewing a PDF file of your own on your computer. The offer does not require the signing of the parties and the hour of registration (settlement of a special office) you can agree with it (accept). It is equal to the fact that you overpaid. The date of the agreement is the date of acceptance of the offer.

For private clients, agree to work independently. It's a problem, because few people want to lay down a one-time agreement for some additional services, for a consultation or for creating a blog. It has the convenience of the Internet, which does not need to go anywhere, and the deputy definitely does not want to go home to the post office to amend the original contract. Ale vyhіd іz situatsії є - ce dogovіr public offer (). You can post on your website a request for an offer, for example, in the order with the button “Submit request” and sign that, if such a notice is given, the correspondent accepts the offer. You can decide for yourself how it would be more suitable and if the offer is respected by the accepted deputy (paying rent, registration on the site later). In this rank, everyone is satisfied: and the deputy (your signature is not required), and you, who have done everything within the framework of the law.

The act of vikonanikh robit chi nadanih servants

After that, as you have vikonated your right, you are setting up an act of vikonaih robit or an act of giving services. You will be guilty of the original of this act, you will hang it to the deputy, and you will be guilty of signing it and hanging it back to you (with special zustrichi, you can turn it around). So if you don’t want to sign a leather deputy there, then call the contract (or offer) a row, so that if the deputy doesn’t sign an act and doesn’t send it back, then the robot / servant is vvazhaetsya with a proper rank. And in your hands you are left with papriets from the mail (it is necessary to correct with notifications about the delivery), which act you have corrected, which is sufficient.

Ale, I have described to you the ideal option. Active partner programs (we are talking about freelancing more), do not require your assets, but they themselves force you to call / act for a reason (otherwise). As soon as possible, you will need the act of the Individual Principal himself, in order to bring to light that the robot has been consecrated and given a servant, if you want to turn the pennies back with a quick rapt. As the first documentation for the tax, it will be enough to have a bank statement for your transactions.

As long as I don't know the option, the act can be posted electronically. So, in this way, it is possible, and in the contract of the offer, to prescribe that the act is overpowered by electronic mail, and then the deputy is guilty of signing it and hanging with a great post, and if you don’t break the wine like that, then the robot / servant is respected by a high rank. But they didn’t recommend me to work like that, because I don’t have a documentary confirmation of the administration of the act in my hands. Otherwise, as an option, do not put up an act and be satisfied with a bank account, de є the fact of paying for a job / service.

Exhibition of rahunka

Another first document is a rahunok. You install it after the vikonannya roboti / services at once from the act. Ale, the robot is neobov'yazkovy, in fact, it's just your details, for which the deputy can pay your robot, that amount is necessary to pay. Rakhunok is often posted by email, on a form in a larger free form. However, the members of the company can still manage to correct the original of the paper too.

Vedennya KUDIR

KUDIR - this book is about the form of income and profits, where you enter all the necessary and all the credits in chronological order and on the basis of the primary documents that add your income (heroes from the bank, contract, acts). In the case of the USN, 6% vitrati seems to be neobov'yazkovo, the stench does not take part in it, but I still do it for my own sake. If you have a simplified tax system of 15%, then you need to assign obov'yazkovo, otherwise you will not be able to pay the tax.

Before KUDIR, it was necessary to certify the taxes, but we were spared for you and from 2013 we didn’t need it. KUDIR can be conducted on paper or in electronic form, as if it were, but I am using modern methods. At the end of the tax period (for USP, the calendar date) the book is unpacked and stitched, and a new book is launched in the new period. Form KUDIR you can zavantazhiti.

Flash it really neobov'yazkovo, like and rozdrukovat. The axis will still be a tax re-verification, then you will be able to work on it, otherwise why would you need to transfer the paper again.

Newly needed primary documents

Important information: what documents do you need? Vidpovid: according to the law so, but in truth there will be needed only for cameral revisions (taxes are paid individually). So you simply take care of your wonderful life, you lead KUDIR, and you don’t give anything anywhere. I have learned from the forums, so re-verifications are more common, so you can find out about other IP from the USN.

Rather, think about how to minimize your documentation, as your activity is simple. For example, the speed of a number of operations - let’s say that the partner company repaid pennies more than once for a month, but a sprat of times on the river. You can use aggregators of partners, not skin okremo. For private clients, you can turn on the payment on the website of the payment aggregator, on the Robocasi account, then all payments will go to the service (and not to the clients), and documents, depending on the payment, will be different.

P.S. If you haven’t registered your own IP yet, then read the obov’yazkovo, I’ll write it all down there

In order to legally develop your business, it’s easier to register as an individual business (IP). It’s extremely simple to do it, you just need to write an application for registration, pay a fee (800 rubles) and take a receipt for payment, take a copy of your passport and identification code and with this package of documents come to the tax office for registration. In five days you will become an individual partner and you will be able to pick up the relevant documents.

Oblik IP - what to deposit and how to lead

Statement on the form of an individual undertaking is carried out by the tax service for the registration period automatically on the basis of statements from the Unified State Register (referring to article 83 Tax Code Russian Federation). From this moment (as it was only the setting up for the taxable form of the IP) you become not only an independent sack of authority, but also a payer of taxes, a kind of goiter to keep accounting and taxable form, to pay for the necessary sums in due time.

Try to grow up, how to conduct the zvіtnіst IP.

View of what to deposit

Zvіtnіst that podatkuvannya lie down in the vіd obranoї pіd hour of registration of the system of podatkuvannya. Sound vibir polagaє mizh with a simple system of submission (USN) and zagalnoy (OSN). Deyakі vidi fiyalnosti do not fall under the possibility of vikoristannya simplified tax system, and in deyaki regions there is a single contribution for the provision of income (UTII), which automatically robbing the simplified tax system is impossible.

Remember: if you didn’t immediately indicate the system of submission to the application, setting up for IP will be broken down by the hard system, and you can switch to SSP only on the cob of offensive fate.

How to conduct a pliable appearance IP

In fact, the individual applicant is not aware of such a well-known documentation independently of the selected system of filing. Under the STS and DOS, a book of incomes and charges is kept, plus tax cards are kept for hired workers.

Oblik IP at UTII

ІП, yakі pratsyyut on a single tax on the provision of income, submit only a single declaration. It is necessary to work once a quarter until the twentieth day of the month following the rest of the month of the starry quarter.

Oblik IP at USN

Pdpriyemtsі, yakі vikoristovuyut the system of podatkuvannya, shorіchno until the thirtieth day may be filed tax return. Cream of that on the cob of skin fate at the Federal tax service it is necessary to register a book of income and income (for which the form of income and income is registered IP). You can order a file, you can buy a ready-made one, you can easily register a book before the 30th April.

Submissive appearance and soundness IP

The applicant, who is listed in the tax system, submits more documents and applies to the tax service more often.

First, after the end of the quarter, before the twentieth of the month, after the end of the quarter, it is necessary to file a declaration with the VAT.

In another way, until the thirtieth day of the month, a declaration for the form 3-PDFO (on income of physical assets) is expected.

Thirdly, when registering an IP, or at the time of redistribution of income over transfers to the sum, which transfers five hundred dollars, a declaration is submitted about the transfer of taxes for the form 4-PDFO.

Accounting for IP

Yak guessed more, vіd vіdnya accounting style IP is forged. Ale z 2013 rock is gaining decency federal law dated 06.12.2011 dated 06.12.2011 dated 06.12.2011 dated No. 402-FZ, which orders to keep accounting records for all economic entities, including individual businesses (referring to another article). Obviously, the appearance of the policy of individual admission may change.

And yet, under the law, it is prescribed by the law that an individual undertaking may have the right not to keep a bookkeeping form, which is why the Code of Taxation is responsible for the form of income and income, as well as other objects of taxation in order, established by the legislation of taxation.

Otzhe, tsey point bezposeredno stosuetsya pіdpriєmtsіv, yakі koristuyutsya USN (vіdpovіdno to statti 346.24 of the Tax Code). Those same suggest not to keep a book of appearance at IP, as if they are changing to DOS: to that with their tax base, all income is taken away.

The most important ones were deprived of food with undertakings, as if they were rebuying on ЄНВС, the shards of the book of income and the stink of the stink should not be kept and actually not be led in the form of such a thing, as such a situation may change the appearance of the IP in 2013? The Ministry of Finance clarified the situation in sheet 13.08.12 No. 03-11-11/239: shards of IP, yakі rebuvayut on UTII, independently maintain the appearance of a physical indicator (number of pracіvnіkіv, trading places, some accountant .

The book on the shape of IP income

Regulatory documents

ПідPRIємці, yakі perebuvayut on the USN and DOS, zgіdno s Submittal code goiter to keep a book on the form of income and vitrate. The form of the book was approved by order of the Ministry of Finance of Russia No. 86n and Ministry of Taxation of Russia N BG-3-04 / 430 dated 13.08.2002. How to zapovnyuvat the book itself, it is written in the order of the Ministry of Finance of July 22, 2012 No. 135n.

Zgіdno z vyshchezaznachennymi documents vvednja zvіtnostі ІP can look like paper, and in electronic form. Before the end of the solar period, just send the files and check them with the Tax Service.

Book keeping order

Use the rules on how to keep the form of IP at the book of income and vitrate, how IP, how to change to USN, even to OSN, owe vrakhovuvati:

  1. all income, vitrati and skoєnі gospodarskie operations may be fixed at full obyaza, information may be reliable and fixed permanently (without interruption);
  2. at the book, it is necessary to revise the main camp of the ІП and the result of the pіdpriєmnitskoї іyalnostі for the zvіtny period;
  3. skin operation of the state may be accompanied by a true blowing document;
  4. the whole appearance is carried out in a positional way.

IP on UTII, that book of income and vitrat

The tax code (clause 346.26 of this article) punishes IP on UTII in the form of IP, but the procedure for maintaining the book of income and surcharge for such a form of taxation is not assigned anywhere, before that, the amount of income and surcharge does not add to the sum of the tax.

At the same time, about those, IP on UTII goiters to conduct the appearance of showings, which are the basis of the tax. For example, ІП, scho to give pobutovі services, it is necessary to keep the appearance of a number of practitioners and timesheets of the working hour. Pіdpriєmtsі, yakі zdіysnyuyut razdіbnu trіvlі, can sdаvat for rozrahunka tax base documents on the application, in which to carry out priієmnitsku dіyalnіst (agreement on rent or documents on the right of power).

The appearance of cash transactions in IP

Vіdpovіdno until the Regulations for conducting cash transactions, scho dіє z 01.01.2012, ІP due to the provision of cash discipline. With this, the oskіlki in ІP it is easy to divide yogo special costs and koshti on the pіdpriєmnitsku dіyalnіst, dіyut takі slack:

  • IP can keep a cash book;
  • You may not set the cash limit for excess cooking and do not give all the pennies that the bank has exceeded the limit;
  • IP may not take the entire preparation from the bank;
  • ІП can not get pennies, which you need to get to the kasi;

With whom is the presence cash register still dictates the appearance of the individual approaches of offensive positions:

  • books of the cashier-operator;
  • pributkovyh and vidatkovyh warrants;
  • sales receipts

Personnel appearance at IP

An individual entrepreneur, which can hire practitioners, goiters to conduct the appearance of paying the doctor’s expenses and insurance contributions to the pension.

General personnel documents

Also, the IP (or the staff member of the IP) of the mother’s goiter and conduct all the necessary personnel documentation, and herself:

  • rules of internal labor order;
  • staff layout;
  • a book in the form of a pile of work books and inserts from them;
  • planting instructions from the skin plantings according to the regular layout (as planting shoes are not covered by the employment contract);
  • regulations on personal data of practitioners;
  • provisions on the payment of labor, bonuses and material incentives for workers (as these positions are not transferred to the employment contract);
  • instructions for the protection of work for professions (Regulations on the protection of work for whom there is no obov'yazkovo mother);
  • journal of knowledge with instructions;
  • a journal of passage by practitioners of obov'yazkovy medical inspection;
  • empty schedule.

The collective agreement is laid down for the sake of the parties, Regulations on commercial secrets undertakings are prescribed, as specified in the employment contract.

Individual personnel documents

On a skin practitioner, wash buti:

  • labor contract;
  • order (order) about the reception of a practitioner;
  • special card of the practitioner;
  • work book;
  • a report card to the appearance of the working hour and a salary payment for work;
  • order (order) on the admission of workers;
  • application of the practitioner about the grant of admission without saving wages;

At the time of the absence of a practitioner of the same material capacity (commercial workers, the head of the state department), the Contracts on the same material capacity are laid down. For the presence of a change of work, a schedule of change is added up.

The appearance of the main assets of IP

At the transfer of vitrate pіdpriєmtsіv, yakі perebuvayut on the simplified taxation system, owing to vrakhovuvatisya main zaobi (OS): mine, yak depreciated vіdpovіdno up to chapter 25 of the Tax Code. Tse inclusive important parameter, knowledge about the yoke is necessary for everyone who knows the appearance of an individual enterprise

The objects of the main assets, which add depreciation, are important for all objects, as if they take a share in the income, they can be operated over the river and cost over twenty thousand rubles. If so, objects are often recorded in OS objects, which are not operated with a working method, but cost less than twenty thousand rubles, in order to see if it would be possible to fix them as a material cost.

We believe that our article helped the future and virtuous IP to rise to the fact that such a pliant appearance and soundness of IP.

  • Economy, Business

Good day! In the article, we will talk about the peculiarities of conducting accounting for individual businesses.

Today you know:

  • What appearance can lead IP;
  • Yaki іsnuyut methods of accounting;
  • How to keep accounting IP independently.

It is necessary for IP to conduct accounting form

In 2019, the roci keep the work of the sheet of the Ministry of Finance of the Russian Federation, but as an individual entrepreneur, you may not keep accounting, as if you were independently maintaining a book on the form of income and expenses (KUDіR).

So, all the accounting of IP can be brought up to the filling of the oblіkovoї book (in electronic paper format) and the collection of primary documents. Vinyatok: pіdpriєmtsі, yakі they cry UTII - for them, the KUDіR vozdіr is not obov'yazkove.

ІП himself chooses: to conduct a complete accounting form, or rather a book on the form of income and vitrat.

The accounting form of the IP may not be kept, but we do not need to do it for tax purposes. Її features and terms of the building lie down in .

ІП is not called for the collection of documents for the payment of taxes, cash and banking documents, personnel papers.

An underpayment of a tribute can be brought up to ІП by a fine, or we will add to the duty.

A competent accounting appearance has its own advantages:

  • the possibility of an objective analysis of the results of activity;
  • It is easier to forecast and choose directly the development of business;
  • Ordered work is easier and more efficient.

The accounting form is necessary for the management of business, making important decisions and folding the stardom before the state.

Options for managing the appearance of IP

You can keep accounting for a small business in one of the following ways:

  1. independently. IP accounting (for example, STS) can complete a simple scheme that allows a businessman to conduct an accounting form independently.

    Great support for whom is directly given by online accounting services (for example, "My business") that special programs (for example, 1C), as a report, describe and direct the whole process.

  2. For the help of a hired accountant. This option will cost less for an agreement with an accounting firm, but the risks will increase. It is even more important and at the same time it is not easy to know an honest, certified tradesman. Hire a private accountant to come, dotsilno for the recommendations of known or trusted people. In other situations, it’s time to call all the risks and the troubles, and then we won’t be able to go as far as such an option.
  3. Under an agreement with an outsourcing company. Yaskravy butt to the principle "what is more expensive, then simpler." The services of an accounting firm are the most efficient way, but it also helps to understand the need to understand accounting records. The appearance is occupied by fakhivtsi, and the entrepreneur himself can calmly dedicate to himself the reshti roboti.

Online accounting - the best option for IP

Internet accounting today competes with stationary programs for the lowest advantages:

  • mozhlive povnotsіnne vedennya accounting and taxable form;
  • full control and access to accounting is possible with online mode from any computer;
  • service guessing about the proximity of terms in the task of zoning;
  • possible remote completion of declarations;
  • the presence of a theoretical base from the appearance and appearance of the words, available online consultations of fahivtsiv;
  • through the service you can quickly and simply submit documents for that call online.

We respect the service "My business". Vіn maє zruchny Іntuїtivny Іnterfeys, z kakim razberetsya navit newcomer. You can protest against the accounting robot for free for three days. On all meals, it was promptly that zrozumіlo vіdpovіdaє pіdtrimka.

The service does not have its own mobile add-on, as if they had other resources, but it’s also handy Mobile version site, so you can practice not only from a computer, but from a smartphone or a tablet.

When registering, you can immediately indicate all the details of the company and give a system of vikoristovuvatime їх for the formation of documents, accounts and zvіtnosti.

Service to replace thousands of ready-made forms.

In the wild mode, ІП is also followed by the increase in MPE (18%). The declaration is made every quarter, and the tax is paid before the 25th day of the first month following the stellar quarter. In order to expand the VAT, it is necessary to keep books on the appearance of all purchasers, sales, invoices.

For individual purchasers, as they work with cooking, it is necessary to conduct pributkovo-vitrate warrants.

ІП on OSNO should be called for. On UTII and USN, such a binding is not imposed in different countries, as your region does not have a cadastral inventory of a hundred mines.

For three months, the sound is sent to Podatkovo, where the river sound is given.

. On a simple system, IP without practitioners calls before the tribute only once per day, up to 30 April.

ІП can choose one of the options of "sproshchenka":

  • simplified tax system- You can save less income, from them you need to recover up to 6% of the budget. Advance payments are made every quarter, but the stench is paid at the expense of sumi for pіdbags roku.
  • USN income minus witrati- the main folding of the fact that IP happens to fix and confirm all its vitrati, to round it up is not easy.

IP accounting on the USN obov'yazkovo can be accompanied by a book in the form of income and income. Її vіdsutnіst threatens IP with a fine of 10,000 - 30,000 rubles.

It is easy to carry out bookkeeping without the help of specialists and it is accessible to businessmen-pochatkivtsy. Zavdyaki its simplicity USN becoming the most popular regime among individual businesses.

. ІP on the “call” is called from the obov'yazkovy vedennya KUDіR, but at the same time, when the tribute is paid, it is important to pay for that independent rozrahunka.

On the UTII, it is necessary to fix only the physical characteristics of the activity (the scope of work, the area of ​​​​application and others) and regularly inform about all the changes.

The tax is paid off based on the basic income, established by the state services for the skin type of activity, that different coefficients(Most of them have a plunging character).

ІП on UTII stands for leather type of duty (like their dekilka).

The tax rate for UTII is given to the quarter, until the 20th day of the next day after the end of the quarter of the month. The tribute itself must be paid before the 25th.

Stage 2. Hire spivrobitnik

Independently conduct accounting and become more foldable from the appearance of hiring workers. Being a robot-provider, IP gaining the status of a tax agent - now you can pay and take away the surplus tax, as well as pay for them to the Social Insurance and Pension Fund.

Schodo zvіtnostі, to turbot IP add:

Kudi What If
IFTS Data about the average appearance of the number of spivrobitnikov Until 20.01, coming after the sound of rock
IFTS Until 1.04, coming after the sound of rock
IFTS Data about the income of spivrobitnikiv ()
FSS Until the 20th day following the winter quarter in the paper version and up to the 25th day in the electronic version
FIU Until the 15th day of the month following the stellar month
FIU SZV-STAZH form Until 1 birch, coming after the sound of rock
Podatkova inspection Form RSV-1 Until the end of the month, coming behind the golden quarter

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.

Stage 3. Choose the type of accounting services

Navit with a small document flow and the simplest modes (for example, the simplified tax system income) to keep accounting for the receipt of additional help special programs(For example, 1C) or online services ("My Right").

Such helpers call for a minimum pardon, just to allow the appearance to be done by hand.

Step 4. Folding the calendar

The final stage of preparation for self-study accounting - vyvchennya forms of zvіtnostі on the opposite regime and terms of її tasks. The current electronic helpers themselves guess about the date of the stardom, which is coming, but to know the basic terms, all one is necessary.

Stage 5. Maintaining and collecting documents

For vlasnoї security ІП it is necessary to put dbaily before all documents. you can see the IP in three years after closing.

For example, the accountant shop can save:

  • agreements with the post-employees of goods and services (technical services, internet), renters, regular wholesale purchases;
  • agreement with the bank, transcripts;
  • primary documents;
  • personnel documents (for the presence of practitioners);
  • cash papers.

Automation of accounting

You can do bookkeeping on your own on paper, copy all the records by hand, or go to automated systems more easily.

Technologies do not stand on the job, and today to help the business without an accountant come different services, which allow:

  • rozrakhovuvati sumi tribute zalezhno vіd mode podatkuvannya;
  • prepare;
  • draw up bank documents, payment orders;
  • control over payment to practitioners and payment for rahunka;
  • carry out analysis of supply, sales.

Electronic helpers can be used as a computer program (for example, IP accounting in 1C), as well as Internet accounting.

Programs will cost more dearly: you will have to pay for the program itself, for installing it in the future for regular updates and maintenance by the programmer. It will be available from more than one computer, but it can be done without a permanent connection to the Internet.

We will talk about the possibilities and features of accounting online on the application of the "My Right" service.

Pіdіb'єmo pіdіb'ёmo pіdbag kіlkom poradami:

Tag online services. Cheaper, lower accounting services and more expensive, lower paper notes. With Internet accounting, you will not be tied to one computer, which means you can work with them manually at home and in the office.

Take care and organize all paper documents. Asking for a needed paper from your bedroom can take a decent hour, so you can sort documents from folders and files (deposit from a quantity). For example, groups can be as follows: purchasers, sales, clients, post-employees, gifts.

Call with tribute. It is possible to reconsider at the current accountability in a day after paying a tax through online accounting or special office on the site Nalog.ru.

Set food. You can get advice on the Internet, on forums and in social media. Do not be afraid to put questions and find out about something new, even if legislation does not stand on the spot.

Follow the calendar. 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.

One of the main things that gives business registration as an individual business, and not an organization, is the obligation to keep an accounting appearance. To that richly naїvno pripuskayut, scho odnyh osoblivih could not before the documents that are being compiled, are not presented. Golovnya, that they were like papers, that they would help confirm surcharges and stained papers for a taxable appearance. However, there is a serious pardon here.

Right not to behave

ІП, irrespective of the formation of the tax system, may have the right not to keep accounting form and not to fold accounting records, zgіdno from paragraph 1, part 2, article 6, part 1, article 18 of the law “On accounting form”. Zvichayno, wine can and robitse, but only for your bazhanny.

Vodnochas ІP on the global and spreading system of filing goiters to keep a taxable form and to fold the Book of the form of income and vitrate (to form such a book on the OSNO and USN). Data from these books are victorious for raising taxes.

All records at the Book of Appearance are spun at the hour of the construction of state operations, at the hour of which the first appearance documents are compiled. Lord's operation- Ce dokonanyy fact gospodarskoї dіyalnostі, registration of documents (sales of products, purchase of goods, arrahuvannya salary toshcho).

If you don’t avenge the folding of documents and taxes, then you can apply the legislation on accounting in this case. Not a skin papyr may have the right to be called a document. The type of storage of the primary documents of IP, as well as organizations, is not known.

Wimogi to the brim

Before the first documents, article 9 of the law “On Accounting Form” was introduced:

1) name of the document;

2) date of filing of the document;

3) the name of the economic entity, which is the document;

5) the amount of natural and (or) penny wages for the fact of the master's life from the appointments of a single wage;

6) naming the plant of an individual (osіb), as it caused (inflicted) the right, the operation of that double (vintage) for the correctness of its design, or the name of the plant of the individual (osib), the vіdpovіdalnoї (vіdpovіdalny) for the correctness of the registration of the share;

7) signatures of the esb, transferred by paragraph 6 of the third part, from the appointments of their names and initials of other requisites, the necessary identification of these ess.

Part 4, Article 9 also seems to confirm the form of documents of the economic entity. Moreover, it is possible to win as a typical form, and to separate it independently (Crimea of ​​cash and bank documents, waybill). IP is also an economic entity. There are no vinyatkivs of the date of confirmation of the forms of the first official documents for IP.

How to confirm the forms of documents

In this manner, it independently expands and solidifies the forms of the primary documents, like victorious victories. Golovnya, that the stench avenged us on obov'yazkovі requisites. Vіn can vykoristovuvaty and type forms of documents, but they also need to be confirmed (information of the Ministry of Finance dated 04.12.2012, No. ПЗ-10/2012). How tse robiti?

1. Approve the form of primary documents as an addendum to the oblіkovoї policy. This is the best option, the oscalls of clause 4 of PBO 1/2008 are clear, that in the general policy of the company, the first form can be installed.

2. Approve the forms of documents and issue an IP order.

What do you need to rozdrukovat and add to the oblіkovoї politiki chi punish all forms of the first, which vikoristovuyutsya? Ideally, it’s better to be more efficient, and more so, you keep a look not in a typical accounting program, but with an online service, or manually.

Optimally, you should use typical forms of oblique documents, and form non-standard forms on your own. You can include the following formulas before the oblіkovoї politіkі chi okremennoy mandate:

"For the appearance of trade operations, to zastosovuvat unified forms, approved by the Decree of the State Statistics Committee of Russia on December 25, 1998 No. 132"

“For the appearance of trading operations, to zastosovuvat form of a consignment note, an act on the establishment of a distribution period for the receipt of goods ... point at addendum No. 3.”

Forms of bilateral documents

But how about using bilateral documents, how do you sign with your counterparties? In some ways (for example, acti) they are folded by your partner and transferred to you. And if there are a lot of contractors, then they can be different.

For such double-sided documents, it is better not to install hard forms and make recommendations:

1. Appoint with the forms of primary documents at the stage of laying down the contract. At the contract, you can:

Prescribe, as a form of the document, vikoristovuvati, bring yoga as an addendum to the contract;

Please indicate, as a standard form, vikoristovuvati, with the application for a document that has hardened yoga.

2. In the public policy, it should be noted that bilateral documents are accepted to the form behind the forms that are acceptable to the counterparty, for example: “For the sake of the appearance of the officers and the duties of the servants, zastosovuvat form and assets of the officers of the officers (given servants), the use of the contractors of the organization.”

3. If at the contract you did not wait for the form of the primary documentation, then the forms of documents will be respected, as if the parties signed the right. For whom write down the oblіkovoї politiki:

“Because of the appearance of the duties of the servants, those vicons work to zastosovuvat those forms of the primary documents, as established in the contracts for the services of the servants, or the vikonnanny works from specific contractors.

If the primary documents are not included in the signed agreements, the form of the documents should be put in place, as if it was agreed by the organization's clerk and the counterparty to sign these documents.

Vyznachtesya s forms of documents, yakі vykoristovuvatimete;

Fold the oblіkovu politiki or okremy order shdo forms of documents.

If you need help with the selection of forms of documents and the folding of the public policy, write me on the side. Find out what else I can do to help Internet businesses, turn aside.

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