How to keep records on the simplified tax system “income. Your own accountant: when, how, why, why and who needs it? How to keep track of profits on a computer

13.03.2022

The first step is to appoint by order the person responsible for accounting. The head of an LLC can assign this function to himself, a hired accountant, or outsource the accounting department.

Consolidation of accounting policies

Within 90 days the newly created organization must develop and approve accounting policies. It sets out the accounting and tax accounting methods that the LLC will use. The accounting policy does not prescribe all tax and accounting rules, but only those that require choice.

For example, when calculating income tax, organizations can use the cash method or the accrual method. The chosen option must be written down in the accounting policy of the LLC and adhered to in its work.

The same applies to the procedure for accounting for fixed assets, writing off materials, creating costs, etc.

The accounting policy of the LLC also needs to include:

chart of accounts developed on the basis of the chart of accounts approved by Order of the Ministry of Finance No. 94n dated October 31, 2000;
forms of primary documents. You can use both unified forms and your own developed ones, but they must contain the mandatory details from paragraph 2 of Article 9 of Law 402-FZ of December 6, 2011. “On accounting”;
accounting registers.

The working chart of accounts must contain a complete list of synthetic and analytical accounts and sub-accounts that are needed for accounting in the organization. At the same time, it is not necessary to transfer all possible accounts from the general Chart of Accounts to it. You can only specify those that the organization will directly use.

The policy must be approved by order of the head of the LLC. Keep in mind that accounting policies are one of the first documents that tax authorities will request during an on-site audit. And if in fact the accounting differs from the principles prescribed in the accounting policy, sanctions await you.

In the “My Business” service you can download a ready-made sample accounting policy for your tax system and, if necessary, supplement it.

The adopted policy must be strictly implemented throughout the reporting year. It can only be changed for next year. Changes can be made in the middle of the year only if business conditions or legal requirements have changed.

Preparation of primary documents and tax registers

Each transaction performed must be recorded in a primary document and reflected both in accounting entries and in tax registers. Thus, payroll is drawn up as a payroll; data on accrued and withheld income tax must be included in the register, on the basis of which a report will subsequently be generated in Form 6-NDFL.

All supporting documents on the basis of which accounting and tax reporting are prepared must be stored in the LLC for the legally established periods. The absence of a “primary”, revealed at the time of the audit, can be regarded as tax evasion and lead to unpleasant consequences.

The “My Business” service, at the moment when you reflect the transaction, automatically generates a primary document and generates a posting.

The main documents for accounting in an LLC include:

accounting registers (statements, analytical tables, account journals, settlement cards, books);
reporting forms (balance sheets with attachments);
primary documents (acts, invoices, invoices) according to unified or specially developed forms.

Simplified accounting and reporting of LLC

If an LLC falls under the criteria of a small or micro enterprise, it is not at all necessary for it to use a full chart of accounts and submit the entire set of financial statements. Such organizations can conduct accounting in a simplified form.

In this case, a truncated chart of accounts and summary statements are used in the accounting of the LLC. Simplified reporting consists of a balance sheet and an income statement with aggregated indicators, without detail. There is no need to submit a statement of cash flows or changes in capital.

The recommended forms of accounting registers for small enterprises are enshrined in Order of the Ministry of Finance of Russia No. 64n dated December 21, 1998, and the forms of a simplified balance sheet and statement of financial results are in Appendix No. 5 to Order No. 66n dated July 2, 2010.

Small enterprises include enterprises with an income of no more than 800 million rubles per year and no more than 100 employees.

If an LLC employs no more than 15 people and its annual turnover is no more than 120 million rubles, it is a micro-enterprise. For them, accounting is even simpler, because they don’t even have to keep double records, that is, they don’t have to create postings. It is enough just to record transactions in a journal in chronological order.

If an organization decides to exercise the right to conduct simplified accounting, it must be stated in the accounting policy and a chart of accounts and reporting forms must be included in it.

LLC tax accounting

The first step is to decide on the LLC taxation system; tax accounting and tax calculation will depend on this. The organization can remain on OSNO or choose one of the special modes: simplified tax system, UTII.

The most difficult thing is to keep records using the general taxation system (OSNO), because here you need to keep records of property, issue invoices, keep records of incoming and outgoing VAT in the purchase book and sales book, keep records of income and expenses to calculate income tax.

The simplified tax system takes into account income and expenses, or only income, depending on the chosen object of taxation. The main tax register is the Book of Income and Expenses.

UTII takes into account physical indicators that affect the calculation of the single tax (sales area, transport units, employees, etc.). Income and expenses for UTII do not need to be taken into account. But only for tax accounting purposes. In accounting you cannot do without this.

If an LLC combines several tax regimes, it is necessary to organize separate accounting in order to correctly calculate taxes for each of them. The principles of separate accounting must be specified in the accounting policy.

Document storage

Primary accounting documents must be stored 5 years(Clause 1, Article 29 of Law 402-FZ).

Documents that serve as the basis for calculating tax – 4 years(clause 8, clause 1, article 23 of the Tax Code of the Russian Federation), and for calculating insurance premiums - 6 years (clause 6, clause 3.4, article 23 of the Tax Code of the Russian Federation).

75 years old You need to keep documents on personnel and income paid. For example, employment contracts, registers of information on the income of individuals, statements for the issuance of dividends, personal accounts and employee cards.

Personnel documents issued after 2003 are stored for 50 years rather than 75.

10 years store documents on the sale of movable property, agreements on the pledge of the organization’s property, operational reports on accounts in foreign currency abroad, etc.

Some types of documents need to be stored permanently. These are annual accounting reports with attachments, transfer acts, separation and liquidation balance sheets, certificates of registration with the tax authorities, documents on transactions with securities, etc.

A complete list of documents with storage periods is contained in the “List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods,” approved by Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558.

Submission of accounting and tax reports of LLC

Everyone submits their accounting reports to the tax office within the same time frame - before March 31 after the end of the year.

The deadlines for tax returns vary:

BASIC

Profits are reported until the 28th day after the reporting period.
For VAT until April 25, July, October and January.
For property tax – until February 1.

simplified tax system

UTII

For late submission of the report, the Federal Tax Service will fine you 5% of the amount in the declaration for each month of delay, but no more than 30% and no less than 1,000 rubles. In addition to financial sanctions, the tax service may block the current account.

In addition to tax reporting, there is also a set of reports for employees that need to be submitted to the Federal Tax Service, Pension Fund and Social Insurance Fund. Read more about employer reports here.

Brief step-by-step instructions for organizing LLC accounting from scratch

Determine who is responsible for maintaining accounting records. This could be the head of the LLC himself, a full-time chief accountant or an outsourcing company.
Choose a tax system. If you plan to use the simplified tax system, do not miss the notification deadline: 30 days after registration, otherwise you will have to work on OSNO until the end of the year.
Develop and approve accounting policies. Fix in it the accounting methods, chart of accounts and forms of registers and primary documents.
Complete all transactions with primary documents and record them in accounting registers, grouped in the appropriate accounts.
Organize the storage of documents in accordance with established deadlines.
Create a schedule for submitting tax, accounting, and employee reports.

Internet accounting “My Business” will help you cope with accounting. The service will calculate taxes for you, fill out the “primary form”, post transactions to accounts and generate reports. You will have a personal tax calendar that will remind you of the deadlines for submitting reports. We will issue an electronic signature for free, and you will be able to send reports and exchange messages with the Federal Tax Service directly from your personal account.

If you have any questions about tax and accounting, you can contact the service experts and get advice within 24 hours.

Hello! In this article we will talk about the features of accounting for individual entrepreneurs.

Today you will learn:

What records should an individual entrepreneur keep?
What methods of accounting exist?
How to do accounting for an individual entrepreneur yourself.

Does an individual entrepreneur need to keep accounting records?

In 2019, a letter from the Ministry of Finance of the Russian Federation continues to apply, according to which an individual entrepreneur may not keep accounts if he independently maintains a book of income and expenses (KUDiR).

Thus, all accounting for an individual entrepreneur can be reduced to filling out an account book (in electronic or bound paper format) and storing primary documents. Exception: entrepreneurs paying UTII - for them maintaining KUDiR is not at all necessary.

The individual entrepreneur himself chooses: to keep full accounting records or only a book of income and expenses.

An individual entrepreneur may not keep accounting records, but this does not exempt him from tax reporting. Its features and deadlines depend on.

Individual entrepreneurs are not exempt from collecting documents related to the calculation of taxes, cash and bank documents, and personnel records.

Underpayment of tax may result in an individual entrepreneur being subject to a fine or forced suspension of activities.

Good accounting has its advantages:

The ability to make an objective analysis of performance results;
It is easier to make forecasts and choose the direction of development of the enterprise;
Orderly work flows easier and more efficiently.

Accounting is necessary for managing an enterprise, making important decisions and reporting to the state.

Options for maintaining individual entrepreneur records

A beginning individual entrepreneur can conduct accounting in one of the following ways:

On one's own. Accounting for individual entrepreneurs on (for example, the simplified tax system) has a fairly simple scheme, which allows a businessman to conduct accounting independently.
Online accounting services (for example, "My business") and specialized programs (for example, 1C), which describe and guide the entire process in detail.
With the help of a hired accountant. This option will cost less than a contract with an accounting firm, but the risks also increase. It is very important and at the same time difficult to find an honest, experienced specialist. It is advisable to hire a private accountant based on recommendations from friends or trusted persons. In other situations, it is worth once again weighing all the risks and benefits and only then deciding whether to resort to this option.
Under an agreement with an outsourcing company. A striking example of the principle “the more expensive, the simpler.” The services of an accounting firm are the most expensive method, but it relieves individual entrepreneurs from the need to delve into accounting matters. Specialists are busy with accounting, and the entrepreneur himself can calmly devote himself to the rest of the work.

Online accounting is the best option for individual entrepreneurs

Internet accounting today confidently competes with stationary programs due to a number of advantages:

full-fledged accounting and tax accounting is possible;
full control and access to accounting is possible online from any computer;
the service reminds you of upcoming reporting deadlines;
it is possible to fill out declarations remotely;
availability of a theoretical basis for accounting and reporting, online consultations with specialists are available;
Through the service you can quickly and easily submit documents and submit reports online.

We use the service "My business". It has a convenient intuitive interface that even a beginner can understand. You can test the work of your accounting department for free for three days. All questions are answered very quickly and clearly by support.

The service does not have its own mobile application, like some other resources, but there is a very convenient mobile version of the site, so you can work not only from a computer, but also from a smartphone or tablet.

When registering, you can immediately specify all the details of the company and then the system will use them when generating documents, invoices and reporting.

The service contains several thousand ready-made forms.

Under the general regime, individual entrepreneurs will also have to pay VAT (18%). The declaration is drawn up quarterly, and the tax is paid by the 25th day of the first month following the reporting quarter. To calculate VAT, it is necessary to keep books of all purchases, sales, and invoices.

Individual entrepreneurs working with cash also need to maintain receipt and expenditure orders.

Individual entrepreneurs at OSNO will have to report on. Such an obligation is not imposed on UTII and the simplified tax system if cadastral value is not applied to property in your region.

Every three months, reports are submitted to the Tax Office, and the annual report is also submitted there.

. Under the simplified system, individual entrepreneurs without employees report to the tax office only once a year, until April 30.

An individual entrepreneur can choose one of the “simplified” options:

simplified tax system income– only income can be taken into account; 6% must be deducted from it to the budget. Advance payments are made quarterly, but they are taken into account when calculating the amount at the end of the year.
simplified tax system income minus expenses– the main difficulty is that the individual entrepreneur will have to record and confirm all his expenses, which are not always easy to justify.

Accounting for individual entrepreneurs using the simplified tax system must be accompanied by a book of income and expenses. Its absence threatens the individual entrepreneur with a fine of 10,000 - 30,000 rubles.

Maintaining simplified accounting without employees is quite easy and accessible even for novice businessmen. Due to its simplicity, the simplified tax system has become the most popular regime among individual entrepreneurs.

. An individual entrepreneur on the “imputation” is exempt from the mandatory maintenance of KUDiR, but even so, the tax remains quite difficult to understand and independently calculate.

On UTII, the entrepreneur records only the physical characteristics of the activity (field of work, area of premises, etc.) and regularly reports all changes.

The tax is calculated based on the basic profitability established by government services for each type of activity and various coefficients (most of which are preferential).

Individual entrepreneurs report on UTII separately for each type of activity (if there are several of them).

Tax reporting on UTII is submitted quarterly, by the 20th day of the month following the end of the quarter. The tax itself is paid until the 25th.

Stage 2. Hired employees

Keeping an individual entrepreneur’s books independently becomes more difficult with the advent of hired workers. By becoming an employer, an individual entrepreneur acquires the status of a tax agent - now he must calculate and withhold income tax from employees, as well as pay contributions for them to Social Security and the Pension Fund.

As for reporting, the following are added to the concerns of individual entrepreneurs:

Where	What	When
Inspectorate of the Federal Tax Service	Data on the average number of employees	Until 20.01 following the reporting year
Inspectorate of the Federal Tax Service		Until 1.04 following the reporting year
Inspectorate of the Federal Tax Service	Employee income data ()
FSS		Until the 20th day following the reporting quarter in paper form and until the 25th day in electronic form
Pension Fund		Until the 15th day of the month following the reporting month
Pension Fund	Form SZV-STAZH	Until March 1 following the reporting year
Tax office	Form RSV-1	Until the end of the month following the reporting quarter

It is very difficult to keep track of all personnel records yourself, and at the same time engage in other business activities, therefore, to work with hired employees, experts still recommend turning to the services of professionals. In total, individual entrepreneurs must submit seven types of reports for employees, maintain and store personnel documents.

Stage 3. Selecting the type of accounting service

Even with a small document flow and the simplest modes (for example, simplified taxation system for income), special programs (for example, 1C) or online services (“My Business”) will help an entrepreneur to keep books.

Such assistants will minimize errors that are easy to make when keeping records manually.

Stage 4. Creating a calendar

The final stage of preparation for independent accounting is studying the reporting forms in the chosen mode and the deadlines for its submission. Modern electronic assistants themselves remind you of the approaching reporting date, but it is still necessary to know the main deadlines.

Stage 5. Maintaining and storing documents

For your own safety, the individual entrepreneur must treat all documents with care. can visit an individual entrepreneur even three years after its closure.

For example, the accounting department of a store should store:

agreements with suppliers of goods and services (maintenance of equipment, Internet), lessors, regular wholesale buyers;
agreement with the bank, statements;
source documents;
personnel documents (if there are employees);
cash papers.

Automation of accounting

You can do your own accounting on paper, making all the entries manually, but it is much more convenient to turn to automated systems.

Technologies do not stand still, and today various services come to the aid of an entrepreneur without an accountant, allowing:

calculate tax amounts depending on the taxation regime;
prepare;
draw up bank documents, payment orders;
control payments to employees and payment of bills;
analyze profits and sales.

Electronic assistants can be either in the form of computer programs (for example, individual entrepreneur accounting in 1C) or in the form online accounting.

Programs will cost the entrepreneur more: you will have to pay for the program itself, for its installation, and in the future for regular updates and maintenance by the programmer. It will be accessible only from one computer, but it can work without a permanent Internet connection.

Let’s talk about the possibilities and features of online accounting using the example of the “My Business” service.

Let's summarize with a few tips:

Use online services. It's cheaper than an accountant's services and more reliable than notes on paper. With online accounting, you will not be tied to one computer, which means it’s convenient to work with them both at home and in the office.

Store and organize all paper documents. Searching for the required paper in a general pile can take a fair amount of time, so it is more advisable to immediately sort documents into folders or files (depending on their number). For example, groups could be: purchases, sales, customers, regular suppliers, taxes.

Check with the tax office. You can verify that there is no debt a week after paying the tax through your online accounting system or your personal account on the Nalog.ru website.

Ask questions. You can get advice on the Internet, on forums and on social networks. Don’t be afraid to ask questions and learn something new, because legislation doesn’t stand still either.

Keep an eye on the calendar. An entrepreneur who does his own accounting has to keep a lot of dates in mind. The deadlines for submitting reports do not always coincide with the deadlines for paying taxes and contributions to government funds.

Paying for the services of a full-time accountant can sometimes be a big expense for an entrepreneur. Considering that most of them use a simplified taxation system or, many take on the function of an accountant. But to do this, you need to know how to do accounting for an individual entrepreneur yourself. Look for answers in the article.

To help entrepreneurs who want to answer the question of how to keep records themselves, several online services and specialized programs are available today. They are designed to make this process as simple as possible and many provide step-by-step instructions. Among the most famous and popular:

1C-Accounting program. You can master it yourself so that you can keep records yourself, but it will take time.
Service "My Business". It is becoming increasingly popular, given its convenience, functionality and reasonable cost of maintenance. Also a nice bonus is the support of a call center that answers questions about the program.
The Sky service has the opportunity to test for free for 2 weeks. Transfer of reports to the relevant authorities has been implemented for a fee.
“My Finance” allows you to generate the documentation necessary in the process of an entrepreneur’s work, and can also draw up a declaration and send it to the Federal Tax Service.

In addition to the automated method of accounting, you can do it yourself as before - manually. It all depends on your specific preferences.

Taking into account the lack of reporting, we will consider detailed instructions on what deductions to the budget are made for each taxation system.

Entrepreneur reporting on a common system

In this case, the individual entrepreneur must maintain a Book of Income and Expenses.
According to the Book, a 3-NDFL declaration is generated at the end of the reporting year and a tax rate is paid, which is equal to 13% of income received from business. The maximum deadline for filing a declaration is April 30.
VAT is also mandatory in this taxation system, it is paid every 3 months and is 18%.
VAT is formed based on the data indicated on invoices from the entrepreneur’s suppliers and himself, as well as acquisitions and sales in special journals. Read more about how to calculate VAT.
Additional taxes (property, transport, land) are transferred only if the accountable objects are required by the individual entrepreneur to conduct business.

On this system, if there is a cash register, it is required to maintain a journal and record the primary ones.

In the case of hiring personnel, the entrepreneur’s responsibilities include calculating and withholding income taxes from employees’ salaries. He must also keep personnel records and make contributions to the Pension Fund and Social Insurance Fund.

Reports that are imposed on the entrepreneur in case of hiring personnel:

Tax department:

information on the number of employees must be submitted by January 20;
until April 1 – on staff salaries;

The Social Insurance Fund submits a statement generated every 3 months and every year according to the FSS-4 form. The deadline for submission is the 15th day of the first month of the next quarter.
The Pension Fund requires the submission of Form RSV-1 by the 15th day of the second month of the following quarter and year.

Even if there are no employees, you need to know how an individual entrepreneur pays fixed contributions to the budget to the Pension Fund and Compulsory Medical Insurance. These amounts may change annually and it is best to check with your local tax authority. This information is important to know how to properly conduct accounting and pay all deductions without difficulty.

It is useful to know that the tax under OSNO is calculated on the amount of income received. If an entrepreneur does not have any activity and, of course, does not receive income, he may not pay taxes.

Entrepreneur reporting using a simplified system

Individual entrepreneurs using the simplified tax system are offered the opportunity to choose the following tax base:

6% of the amount of income received;
15% of the amount received under the “income minus expenses” scheme.

Depending on the chosen option, the amount of tax transferred to the budget also changes. The declaration is submitted once a year, before April 30. Reporting on hired employees is carried out in this case, as with OSNO. An individual entrepreneur who is on a simplified basis is exempt from paying income tax and on the property of individuals.

What is also attractive about this particular taxation system is the absence of personal income tax, VAT and property tax. However, if you have transport or a plot of land used in business, you will need to make the appropriate tax payments.

To avoid penalties, pay attention to the official requirements for record keeping and take into account the regional nuances of the constituent entities of the Russian Federation.

Entrepreneur reporting on the imputed income system (UTII)

On imputation, tax is paid to the budget every quarter before the 25th day of the month after the reporting period. Whereas the declaration is submitted no later than the 20th of this month. That is, if taxes were transferred for the 3rd quarter (July, August, September), then the declaration must be submitted no later than October 20, and they are paid no later than October 25.

Accordingly, an individual entrepreneur reporting on UTII keeps records of income and expenses, and monitors changes in physical indicators in his enterprise, which affect the tax base. The latter include the size of the rented area, the number of employees, vehicles, retail space and other indicators depending on the type of activity of the entrepreneur.

As it became clear, from taxes an individual entrepreneur located on UTII pays personal income tax, contributions to the Social Insurance Fund and the Pension Fund.

When an entrepreneur conducts several types of activities, he needs to report on each of them separately.

Video about submitting reports for individual entrepreneurs with employees

The story describes in detail what reports, in what terms and for what period must be submitted to an entrepreneur with employees. The scheme for an individual entrepreneur without employees is simpler.

In any case, whether to keep records yourself or hire an accountant is up to the entrepreneur to decide. Those who are engaged in submitting reports without anyone’s help believe that there is nothing difficult about it. It is only important to keep track of changes in legislation in a timely manner.

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

Maintaining accounting records for individual entrepreneurs using the simplified tax system in 2020 is described in detail in this article. To do this, you should understand what taxation is in a simplified form, the types and specifics of its application.

The concept of the simplified tax system, its advantages and subjects

The simplified tax system is a separate tax regime that can be applied to medium and small businesses. Allows you to minimize losses and the package of documents provided for reporting, as well as simplify their completion. Regarding other methods of income control, individual entrepreneur accounting on the simplified tax system differs in a positive direction as releases the individual entrepreneur:

From taxation on personal income;
From the calculation of value added tax;
From the stability of the amount of contributions established by law (to the Pension Fund and Social Insurance Fund);
No need to make complex calculations.

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

Based on the results of the annual reporting or tax period, the income limit of an individual entrepreneur does not exceed the amount of 79,740,000 rubles;
The number of registered employees is less than 100 people;
The amount of underlying assets does not exceed 100 million rubles;
Other organizations have a share of less than 25%.

An entrepreneur who maintains accounting records for individual entrepreneurs using the simplified tax system can work without accruals:

personal income tax;
VAT (in addition to export);
Property tax (if the tax base is not their cadastral value).

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

Types of objects under the simplified tax system

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

Comparative characteristics	Income	Income minus expenses
Tax percentage	6%	15 %
The right to deduct from tax contributions made to the Pension Fund and Social Insurance Fund	Available. If IP: Has employees – 50%; Has no employees – 100%.	Not available.
The right to have the tax rate reduced by regional regulations	May decrease up to 1%	Reduced to 5%
Calculation of the amount of tax contributions and their payment	The calculation occurs on an accrual basis quarterly. The total is derived based on the income received, and the advance tax contributions paid are summed up. In case of overpayment, it is transferred to the next reporting period. Additional payment for the required period is made until April 30.	When calculating, the amount of income is taken and the amount of expenses is subtracted from it. Payment is made in advance, quarterly. Individual entrepreneurs must submit their tax return by April 30.

It is impossible to answer unequivocally whether individual entrepreneurs need to keep accounting on the simplified tax system in 2020. Legislatively, subjects of this system do not need to keep accounts. accounting But when organizing any type of activity, maintaining related documentation is still necessary

Types of documentation when maintaining the simplified tax system

In order to keep detailed accounting records for individual entrepreneurs using the simplified tax system in 2020, the following types of documentation will be needed:

KUDiR. The main document for recording financial receipts to the cash desk or to electronic accounts. These incomes are used as the basis for calculating the payment. If the simplified tax system is 6%, the expenses column is not registered. It is an obligation to present upon request for persons maintaining accounts. accounting for individual entrepreneurs under the simplified tax system in 2020.
Cash accounting book. It is compiled according to the KO - 4 form. In the electronic version, it is printed daily and bookleted. Contains data on all expenditure and receipt transactions, with the entry of data about the recipient or payer.
Cash orders, receipts and expenses. They are used when accounting for documents and cash transactions (payroll, payment for supplier services, cash delivery, etc.).
Cash receipts. Issued to clients upon conclusion of a transaction. Can be replaced with strict reporting forms.
Client agreements. They are required to be drawn up in the same way as closing documents (invoices, work delivery certificates). They secure the rights and obligations of the parties and are a guarantee of security against fraud.
Documentation about hired employees. Includes:
- Employment contracts;
- The staffing table, which is drawn up according to form No. T-3;
- Orders on hiring and dismissal;
- Regulations on working with personal data, bonuses and fines.

Registering documents under the simplified tax system - 15% should be done in the same way as maintaining accounting for individual entrepreneurs under the simplified tax system, income is 6% in 2020. The storage period for such documents is 4 years.

Accounting for individual entrepreneurs on the simplified tax system with employees

As for how keep accounting for individual entrepreneurs using the simplified tax system for income and income minus expenses, if there are employees, then the period is divided into:

Providing 2-NDFL is the same as keeping records of individual entrepreneurs using the simplified tax system for income in 2020 without employees, that is, until April 30 of the previous year;
Submission of 6-NDFL - no later than the end of the next month for the reporting period.

Such a bang. accounting implies that the individual entrepreneur has accrual skills:

Funds to pay the employee (twice a month);
Insurance premiums;
Vacation and maternity benefits.

It is necessary to have these skills, or to transfer simplified accounting to a full-time accountant or an outsourcing company.

The employer must also submit information to:

Pension Fund.
- Information about persons subject to insurance (in accordance with Law 385-FZ). Monthly (form C3B-M);
- Quarterly reporting (Form RSV-1).
Rosstat. Detailed report on the internal regulations of the entrepreneur (Form 1-IP). Every five years, or upon individual request.

Time limits and penalties for reporting

When discussing the time frame for filing a tax return, there is no difference in how to keep records of individual entrepreneurs using the simplified tax system for income minus expenses in 2020 and how to keep them in a simplified form with a rate of 6%. But differs significantly in cases where there are employees on staff. The general rule is that the annual report is submitted by April 30 of the current period.

Business organizers bear some responsibility for violating the tax regime. The Federal Tax Service, appealing Articles 119 and 76 of the Tax Code, imposes fines for:

Violation of the accounting period, subject to payment of tax - 1000 rubles;
Tax debt – from 20% to 40% of the debt amount.

Also, a fine may be imposed by the Pension Fund for late submission or distortion of data in reporting forms:

2-NDFL. The fine varies from 100 to 1000 rubles;
6-NDFL. A delay of 1 month is estimated at 1000 rubles. Any document not provided is assessed at five hundred rubles;
RSV-1. Punishable by a fine of 500 rubles for the worker against whom the report is filed.

For failure to comply with Rosstat requirements in 2020, a fine of 10 to 20 thousand rubles is imposed.

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