Many entrepreneurs opt for the simplified taxation system. It allows you to minimize the list of documents that must be kept by an individual entrepreneur.
It is necessary
- - KUDiR;
- - cash book;
- - source documents;
- - personnel documents.
Instructions
Step 1
The list of documents that an individual entrepreneur needs to conduct activities on the STS can be divided into several groups. This is the one that is connected with tax accounting, with working with clients and employees. Individual entrepreneurs are exempt from accounting.
Step 2
The main register that records the income and expense transactions of the individual entrepreneur is the KUDiR. It records all receipts to the cashier and to the settlement account of the individual entrepreneur, which serve as the basis for calculating the taxable base. At the same time, individual entrepreneurs on the simplified taxation system-6% are not required to keep records of expenses. According to the new rules, the KUDIR is not certified by the tax authorities, but the entrepreneur must be ready to present it at any time upon request.
Step 3
All entrepreneurs who deal with cash are required to keep a cash book, write receipts and debit orders and observe cash discipline. This does not take into account the sphere of activity and the taxation system (USN-6% or USN-15%). The cash book has a unified KO-4 form. It contains all information about cash receipts, expense transactions, correspondent accounts, payees or persons who deposited money at the cashier. If the book is in electronic form, it must be printed every evening. At the end of the year it will be stitched.
Step 4
When accounting for documents and cash transactions, individual entrepreneurs use receipts (according to the KO-1 form) and outgoing cash orders (according to the KO-2 form). The latter are used for all outgoing transactions - salary payment, payment to suppliers, cash delivery, etc.
Step 5
When making cash payments, individual entrepreneurs on the simplified tax system must issue cash receipts to customers. This is their difference from individual entrepreneurs on UTII, which can do with sales checks. Some categories of entrepreneurs may not issue cashier's checks, but replace them with strict reporting forms. Among them are those who provide household services to the population.
Step 6
To work with clients, an individual entrepreneur must conclude contracts with clients, as well as draw up closing documents (acts of work performed, consignment notes). Documenting the rights and obligations of the parties allows the entrepreneur to protect himself from non-payment for work and services. When working with legal entities, individual entrepreneurs must issue invoices for payment. Invoices for the simplified tax system are not issued, because an entrepreneur on a simplified tax system is not a VAT payer.
Step 7
Another group of documents that an individual entrepreneur needs to maintain is related to personnel records when attracting hired employees. In this part, no indulgences are provided for individual entrepreneurs in comparison with companies. The list of personnel documents that may be of interest to the inspecting bodies includes employment contracts, staffing (according to form No. T-3), orders for employment (dismissal), provisions on bonuses, trade secrets, work with personal data of employees.
