What a new business owner needs to know. Features of accounting for IP for beginners. Some errors and their solutions

Being engaged in the development of your business, you should think in advance about accounting. Such an attitude to the activity from the very beginning will allow you to closely monitor the progress of the new enterprise and catch the moment when emergency intervention is required. The process of turning a business from profitable to unprofitable often goes unnoticed. In time to understand what is happening, IP accounting for beginners will help. The acquisition of elementary knowledge and skills helps to improve the quality of work, and, accordingly, profits.

Proper record keeping is essential to successful business planning. An individual entrepreneur must have a clear idea of his actual income and expenses. His duties include the implementation of mandatory tax payments, the frequency of which is fixed. For this reason, continuous monitoring of activities is necessary to prevent the imposition of fines.

To date, there are a large number of specialized programs that greatly facilitate bookkeeping for individual entrepreneurs.

You can choose for yourself both a paid and a free “assistant”, which will positively affect your activities. Therefore, it is enough to master the program and have basic knowledge of the basic rules of accounting. Hiring a highly qualified specialist at the beginning of the activity is not always justified from a financial point of view, and if desired, it is quite possible to cope on your own.

All about the procedure for maintaining accounting records for individual entrepreneurs:

Benefits of doing your own accounting

The undeniable advantage is the control of your own business. The regulation of all cash flows contributes to the formation of a clear picture of ongoing activities. In this case, adjustments will be carried out in a timely and efficient manner, negative aspects will be minimized, which will lead to a reduction in actual or potential losses. The specificity of the business lies in constant changes that are tracked only in the process of regular monitoring of indicators and their analysis.

Behind the external well-being of ongoing activities, there may be quite serious problems that require urgent elimination. An in-depth study of documents and reporting will help identify weaknesses and quickly take action. Among the additional benefits of direct participation in the "life" of your own business are:

improving efficiency;
proper distribution of financial resources;
tracking the results of the actions taken.

If you still want to entrust the entire process to an inexpensive specialist, you should think about the possible consequences. Savings can negatively affect the quality of services provided. All the mistakes you make will have an impact on your performance. In accordance with the current legislation, all responsibility for incorrect reporting lies with the entrepreneur. As a result, the claims of the tax office will be sent to you, as well as fines for each of the violations. Therefore, there are two ways out: to understand it yourself or to hire a highly qualified specialist.

Important points for successful reporting

In addition to the obligation to hand over periodically, he must understand the need to study tax and management accounting. Both types will help to establish the successful operation of the enterprise. Management accounting is aimed at optimizing and increasing the efficiency of IP affairs, and tax accounting is aimed at proper interaction with the tax inspectorate. Understanding the specifics of the work and the nuances will improve the state of the business and increase its profitability.

For competent tax accounting, it is not necessary to study all existing laws and try to master the profession of an accountant in the shortest possible time. It is enough to thoroughly understand the applicable taxation system, the frequency of reporting and the rules for its maintenance, as well as to have an idea of the main changes in legislation relating to your activities. This will keep the business under control and always be aware of its real state.

Bookkeeping online

The most common form of management in the last few years is the online accounting of individual entrepreneurs. Specialized services are easily accessible and do not cause any particular difficulties in mastering. In addition, there is a fairly impressive list of advantages of "virtual" bookkeeping.

Not tied to a specific location

All data in online bookkeeping is stored on servers and can be accessed from any computer, phone or tablet with the ability to access the Internet. At the same time, after the usual authorization procedure, not only viewing is available, but also editing or creating new documents and reports. The entrepreneur has the opportunity to work from anywhere without having to carry a large amount of documentation with him.

All forms of documents and counting processes are standardized.

Current standards are often amended or the form of a form is completely updated. Electronic accounting removes the obligation to track such innovations. At the disposal of the entrepreneur is always only relevant forms that meet the current standards. In addition, it is possible to set up automatic notifications, and the problem of missed reporting will disappear by itself.

No need to download software or applications

Electronic accounting works on the "capacity" of servers without using the disk space of a computer, laptop or other devices. There is no need to download third party programs or applications.

Data storage security

All information is in the so-called "cloud" storage, which ensures its safety. In the event of a computer failure, you can access data from another device. Keeping all the documentation the old-fashioned way on a PC without backup, the entrepreneur risks losing it without the slightest possibility of recovery. Concerns about the theft of information from servers are unreasonably exaggerated. Such a danger, of course, exists, but the technologies used for encryption make it possible to reliably protect data. But account hacking is quite real, but it happens only through the fault of the owners themselves. Negligent attitude to the safety of personal data (password and login) makes it possible for third parties to gain access to the account.

Significant savings compared to conventional programs

Installing licensed programs for accounting is, to a certain extent, a costly undertaking. Online services are easier to maintain, as they do not require additional technical support and have attractive prices for use by individual entrepreneurs.

Simplicity and accessibility

Services allow you to easily draw up the necessary forms and prepare reports even for an entrepreneur without special education. An intuitive interface and an abundance of tips help you master the basic principles of work in a short time. In a few days, it is possible to deal with all the features and start using the service to the maximum.

There are not so many disadvantages of online accounting. These include the presence of a permanent Internet connection (without this access and work with documents is impossible). Another disadvantage is the lack of fine personalized settings. Most services can be adjusted according to the forms of business. But already they do not allow to reflect in full. For this reason, before making a final choice, read carefully the possibilities of the service.

Everything a New Entrepreneur Should Know

First of all, it is necessary to recall the responsibility of the individual entrepreneur, which comes from the moment the certificate is issued to the entrepreneur. The main feature of this form is the risk of all property. In other words, if an entrepreneur’s debt to counterparties appears as a result of an unsuccessful transaction, then not only goods for sale, equipment for a store or office, but also a personal car, summer house or apartment can go to pay off it. For this reason, keeping records is of paramount importance for the entrepreneur himself. It will help to avoid negative consequences and calculate risks in time.

In addition, improperly organized accounting will lead to accounting errors that will lead to fines and penalties. The debt to the tax will result again in the payment of the required amount at the expense of all property, including personal. In any case, you will have to pay. And if there is a large tax debt (more than 600,000 rubles for three years), then we will already talk about criminal liability under article 198 of the Criminal Code. So not only the activity of the individual entrepreneur depends on simple accounting, but also, to some extent, life.

What reporting should the IP provide at closing:

But still there are certain points that will allow you to resolve this situation. If it is impossible to repay the amount of the debt, the entrepreneur has the right to apply to the court to reduce its size. Very often, such claims are settled in favor of individual entrepreneurs, the difficult financial situation is taken into account and small concessions are made. Another positive point, in comparison with organizations, the penalties for individual entrepreneurs are much lower.

Expert opinion

Maria Bogdanova

More than 6 years experience. Specialization: contract law, labor law, social security law, intellectual property law, civil procedure, protection of the rights of minors, legal psychology

Law No. 402-FZ establishes that individual entrepreneurs may not keep accounting records. But this provision should not be understood in such a way that the individual entrepreneur does not report to the state at all. In addition to accounting itself, there is another - tax. Tax accounting is the collection and compilation of information necessary to calculate the tax base and tax payments. It is conducted by all taxpayers, including individual entrepreneurs.
One of the accounting options is the outsourcing of accounting services, that is, the transfer of accounting functions to an external performer. A vivid example of the principle "the more expensive, the easier." The services of an accounting firm are the most expensive way, but it relieves the individual entrepreneur of the need to delve into accounting matters. Specialists are busy with accounting, and the entrepreneur himself can safely devote himself to the rest of the work.

Features of IP accounting for beginners

There are two characteristics that are characteristic of all entrepreneurs:

obligatory maintenance of a book of accounting for income and expenses of KUDiR (with the exception of entrepreneurs on UTII);
payment of fixed contributions to the FIU.

Now let's briefly outline the features of accounting, depending on taxation systems.

BASIC

The system enables an entrepreneur to become a full-fledged VAT payer, which is necessary for successful business with organizations. OSNO is distinguished by its laboriousness compared to others. She suggests:

maintaining KUDiR;
filling in the book of purchases / sales, issuing invoices and registering them in the journal;
maintaining personnel records.

Taxes to be paid:

personal income tax in the amount of 13% of income;
VAT at the rate of 18%;
fixed contribution to the PFR;
contributions for employees - personal income tax and insurance;
additional local taxes if necessary.

Frequency of tax reporting:

quarterly until the 25th for VAT;
annually until April 30 for personal income tax;
in the presence of employees - the established frequency in off-budget funds.

USN and Patent

The "simplified" system provides for the payment of one tax and the option of its calculation ("income" or "income minus expenses") can be chosen by the entrepreneur independently. On this system, KUDiR is supposed to be maintained. An annual report in the prescribed form must be submitted to the tax office by March 31, and advance payments on the simplified tax system must be paid quarterly by the 25th.

The patent is available to a few. Only KUDiR is driven on it. The tax is paid in two stages. Reporting is missing.

It should be noted that when attracting employees or workers, the obligation to provide reports for them, keep personnel records and make payments to extra-budgetary funds appears for both of these systems.

UTII and ESHN

UTII only takes into account the physical indicators that characterize the activities of the entrepreneur. Maintaining KUDiR is optional. Tax reporting is submitted quarterly until the 25th, the calculated tax is paid before the 20th.

KUDiR is being led to the ESHN. They pay taxes on March 31 and June 25, twice a year. Reporting is due by March 31st annually.

The payment of taxes to off-budget funds for oneself and for employees, as well as reporting, are carried out in the same manner as for the OSNO.

The information provided will help to get a general idea of the need and procedure for bookkeeping for beginner entrepreneurs. Proper document management will not only avoid fines, but also increase the profitability of your business. In more detail, each system, as well as reporting, are discussed in the relevant articles on our website.

How to conduct IP? For aspiring entrepreneurs, it is extremely important to understand this acute issue. After all, everything that concerns him is related to finances, payment of fees and reporting. And every aspect of IP activity is connected with the tax, whose representatives may have many questions for the entrepreneur if he does not fulfill the duties associated with his status as a businessman. Therefore, it is worth telling in detail about how to conduct IP correctly.

Start

The first step is to register the IP itself. It is very simple, despite the fact that it often seems the other way around. Minimum package of documents required:

Copy of Russian passport.
Application for state registration in the form No. Р21001.
Receipt of payment of state duty (800 rubles).
Application for the transition to the selected taxation system (for beginners and medium-sized enterprises, the simplified tax system is recommended).

The most important thing at this stage is to accurately determine the OKVED codes and fill out the questionnaires. There are publicly available samples for this. Focusing on them, you can definitely avoid mistakes.

When the documents are collected and the applications are drawn up, you can go to the tax office and submit them. Within three days, the USRIP record sheet and the notice of registration will be ready. And after that, you can delve into the topic regarding how to conduct IP from scratch, for beginners.

USN

All inexperienced entrepreneurs are recommended to immediately switch to a simplified taxation system. This is the first thing that everyone who wants to know about how to conduct IP must learn. For beginners, it will not be easy to understand the OSNO (common system), UTII and ESHN. They are complex in terms of accounting and reporting. And the USN is good as follows:

Increased limits. The simplified tax system is available to every entrepreneur whose annual income does not exceed 150,000,000 rubles.
No penalties in the amount of the maximum payment as a penalty for late reporting.
Can be used online services instead of regular checkouts. Through them, all sales data are immediately sent to the tax office, and this facilitates accounting.
Both the founder and other representatives of the company can pay contributions.

But the most important plus is that the tax return must be submitted not quarterly, but only once a year (but until April 30).

Fixed contributions

It is also necessary to tell how to keep accounts for a novice individual entrepreneur who does not have employees. So, the first thing to remember is that every entrepreneur must pay fixed contributions, even the one who opened the IP for show and does not conduct business. These contributions go to pension, medical and social insurance. Since 2017, they need to be paid not to each fund separately, but to your tax office - according to the amended CCC.

To find out the budget qualification codes, you need to take your personal state registration number and go to the inspection.

What about the amount? Fixed contributions in 2017 amount to 27,990 rubles. 4,590 rubles go to compulsory medical insurance from this amount. And to the pension fund - 23,400 rubles.

In the event that his income for the year exceeds the mark of 300,000 rubles, you will need to pay an additional 1% of the amount exceeding this limit.

Filling out the declaration

This is perhaps the most crucial moment. It needs to be dealt with by every person who wants to understand how to start doing IP accounting. And here are the nuances you need to learn:

Cost indicators are indicated in rubles, and kopecks are rounded. If there are more than 50, then up to 1 rub. Smaller? Then the pennies are completely discarded.
There is only one number, letter or sign per cell.
The cells that the entrepreneur passes as empty are filled with dashes. There shouldn't be any voids.

Filling out the declaration should be treated as responsibly as writing an application for registration of an individual entrepreneur. In this case, too, everything is simple, if you are careful.

The first half of the title page contains information about the enterprise. Some of the nuances that seem incomprehensible to beginners can be described in more detail.

There is an item called "Adjustment Number". A person submitting a declaration for the year must put zero there. In the field "tax period" in this case, the number "34" is put. If the year is not completed (when the individual entrepreneur is liquidated or when the special regime is changed), "50" is indicated. And in the paragraph "at the location of the account" an individual entrepreneur must put the number "120". That's all there is to remember.

How to calculate taxes?

The second section of the declaration is devoted to income. Revenue information must be filled in on an accrual basis. For this, the corresponding fields are intended - the first quarter, half a year, 9 months and a year (otherwise called the tax period).

In simple terms, a person must enter in these cells the numbers reflecting the amount of his income. Let's say 240,000, 480,000, 720,000 and 960,000 rubles, respectively. In the “rate” paragraph, the designation of the percentage is indicated (in this case, since we are talking about the simplified tax system, it is equal to six).

On the same page, just below all the listed items, you can see a small table of contents, designated as "The amount of tax calculated." The person himself calculates it and writes it out in similar cells. The formula is simple: the amount of income is multiplied by 6% (it will be 0.06 in mathematical terms). Referring to the previous example, it would look like this: 240,000 x 0.06 = 14,400 rubles. This result is recorded in the corresponding cell. 14,400 rubles - the amount that a person will need to pay as a tax for the first quarter. For a year with a profit of 960,000 rubles, it will be equal to 57,600 rubles.

In general, it is easy to calculate. You just need to remember the formula - this is the main thing for beginners who do not know how to start keeping IP accounting and compiling reports.

What if there is no profit?

For some beginners, this is fear, and for others, it is a pressing issue. In any case, the answer to it needs to be known to every person who is interested in how to conduct IP. For beginners, the instructions may seem complicated, but in reality everything is extremely simple.

It must be learned: even if financial activities were not carried out, you will have to report to the tax. Conventionally, this is called the delivery of a zero declaration.

It is most convenient for those entrepreneurs who do not have a staff. They simply hand over the "zero" for which their calculated tax is zero. It turns out that for the year, except for fixed contributions, they do not pay anything. But those businessmen who have registered workers will fare worse. They can only reduce the tax base by 50% of the amount of contributions.

How to fill in the "null"? The first sheet - as it was said earlier. But all the cells of the second section (dedicated to taxes and profits) are filled with dashes.

What do I need to submit besides the declaration?

This is also necessary to know for every person who wants to understand how to conduct IP. Step-by-step instructions for beginners can help you figure it out quickly. And here is a summary of what, in addition to the declaration, it will be necessary to provide to entrepreneurs with a staff of employees:

Reporting on personal income tax (reflects the income of employees).
Data on the average number of employees (the number of employees on average for a certain period).
Reporting on insurance premiums to off-budget funds.

The most important thing in this case is to hand over all the documents within the specified deadlines. 6-NDFL are provided quarterly, SZV-M every month, 2-NDFL once a year (no later than April 1), 4-FSS and data on the average headcount until January 20 of the year following the reporting year.

Procedure

So, the above was briefly described how to conduct IP. For beginners, the methods may seem complicated, but in fact, dealing with all the “paper” cases is easy if you show responsibility and care.

What about payment? There is such concept - to pay the tax in advance. This can be done before the expiration of 25 days from the end of the reporting period. In this case, all advance payments made by the entrepreneur will be offset against the tax.

But you can do otherwise. That is, to pay tax at the end of the year. This must be done by April 30 of the year following the end of the reporting period.

Speaking about how to conduct IP for beginners, it is important to note that there are three ways to pay tax. You can deposit funds through the client-bank, by generating a payment order or by issuing a receipt for cashless payments.

Responsibility for violations

Why is it so important to figure out how to do bookkeeping for a novice individual entrepreneur? Because for an irresponsible attitude to their new activities and the status of an entrepreneur, serious fines are due. So, for example, if a person delays filing a return for 10 days or more, transactions on his account may be frozen. This is stated in article No. 76 of the Tax Code of the Russian Federation.

In addition, late delivery results in a fine that ranges from 5% to 30% of the amount of unpaid tax. This is stated in Article No. 119 of the Tax Code of the Russian Federation.

In the event that a person decides not to pay the tax at all, he is subject to a fine of 20-40%. You can verify this if you pay attention to Article No. 122 of the Tax Code of the Russian Federation.

It is also important to remember that the use of the simplified tax system is not the reason why you can forget about the calculation, deduction and transfer of personal income tax from the salary of employees.

Documentation

There is one more nuance that cannot be ignored when talking about how to conduct an IP for beginners (a sample declaration, by the way, is provided above). As practice shows, representatives of the tax inspectorate like to visit the enterprise with checks. Therefore, it is very important to treat all documents with care. For example, if an entrepreneur owns a store, then he needs to store:

Cash papers.
Contracts with suppliers of services and goods, landlords, wholesale buyers.
Personnel documents (if there are employees).
primary papers.
Bank agreement and account statements.

All documents must be organized into categories and periods. If you urgently need to find the right paper, then such foresight will play into the hands. And you also need to learn how to use the notorious online services. They are more reliable than notes on paper and allow you to save on an accountant.

BASIC

Talking about how to conduct an IP for beginners, it is worth finally paying a little attention to the nuances associated with the notorious general taxation system. It is useful for beginners in the field of entrepreneurship to find out what pitfalls it hides in itself, and why it is worth choosing the USN.

First, with OSNO, you need to keep a Book of Expenses and Income. And this is a whole bunch of extra trouble. Detailed information about all transactions that are related to finance should be entered in this Book. Why? Because it is on the basis of the Book that a declaration is subsequently drawn up, sent at the end of the reporting period to the inspection.

Secondly, the state will have to give not 6%, but 13%. And every three months you will need to pay 18 percent VAT. Payments to the state treasury cannot be avoided if a person's enterprise has a plot or a vehicle.

Thirdly, every three months you will have to send a statement to the social and pension funds.

Even this small list of specific features of the OSNO is enough to understand why the vast majority of individual entrepreneurs are on the simplified tax system. Even LLCs are trying to switch to "simplified". Indeed, if you can legally simplify your life if you have such an opportunity, why not take advantage of it?

Reading time: 10 minutes

A novice entrepreneur is very different from someone who has already started his own business. However, even seasoned entrepreneurs don't always know what they need to run a business properly. They do not always understand what a business is, why it is needed and how to manage it properly. What can we say about aspiring entrepreneurs who only fantasize about running a business in their head. We tried to fit in this article the maximum amount of valuable information that new entrepreneurs need to know.

What needs to be understood?

1. Business is created for one purpose - earnings. If the business is originally done for other reasons (for people, as a hobby, for the sake of interest), burn the idea along with the start-up capital in the oven. In addition to failure, debts may also await you, so a burning stove will be safer.

But you should also understand that in order to make money, you need to please customers. But not vice versa. You can please customers as much as you like and not have a profit if the initial goal is to help customers.

2. No matter how your eyes burn and your hands itch, you will not succeed. It takes a cool head and balls of steel to create a business, not a burning irrational zeal to turn the world around.

3. Investments are only 10% of success. And here the stereotype that a business needs a lot of start-up capital breaks down. Business is only 10% investment and 90% effort. It is 90% of the work that you can do yourself without raising funds. Just working. Plowing. Money is needed only for the most necessary, which is almost impossible to obtain through effort alone.

4. For a business to become profitable, it needs to go a long way and cross 4 points: the first money, reaching self-sufficiency, return on investment and earnings. First you have to get the first earnings, then start paying back the monthly investment, then return all the invested funds and start earning. Only after the fourth point, the business can be considered successful in terms of launch.

5. Risk awareness. How much money can you lose? Or is it better to stay at work? Will you donate your house and car? What do you give to business? Your time? All your savings? Be fully aware of what you are risking before you undermine.

6. Your money (investment in the business) can end at any moment, and if the business is not profitable by that time, then you will fully know the fifth point and may be left with nothing. Just understand it.

7. Take it easy and don't do enough. No matter how many motivational pictures you see, no matter how many pushing texts you read, business is a risk. In trade, you can end up with a bunch of unnecessary goods, in services with purchased equipment. And it is very good if you read our articles and did not take this product or equipment on credit. Evaluation of the idea, both formal and informal, is needed. Evaluation of the effectiveness of the idea, competitors, market, customers, etc. Do not rush to invest until you have 200% understood the topic.

8. It is impossible to create a business with family or friends. In 90% it is a failure, quarrels, unstable business. A family business is possible together with a husband and wife, in other cases it is a loss of nerve cells.

9. Success is not unexpected 50 clients a day with a revenue of 10 thousand rubles, but stable high profitability throughout the entire time from the start of the business (at least 2-3 years).

10. Drop perfectionism. You won't make the business perfect. First run as you can, only then improve. By ignoring this rule, you will not start a business, but if you start it, you will abandon it within a month. It is impossible without practice to create something from scratch and immediately perfect. Anyway, back to the first point.

What do you need to know?

There can be several people in a business, but only one should manage it.

To create a business, you need to have a working head, not a lot of money.

A loan is taken for development, not for creation or as a way to get a business out of a hole.

The main thing is to please the client with a direct request - a quality service or product, and not a chic office, repairs or equipment.

The main thing in business is to sell.

The ability to communicate with a client is a good chance to return him and launch recommendations.

It is important to learn how to keep proper accounting - from competent investments to making a profit.

Either straight or up. This is how you should do business. Don't lower your level.

The success of your business is up to you.

Something new does not mean working. People may not get used to a new kind of business in the market. More often, copying on improved conditions works much more efficiently.

Your strategy must constantly change. You cannot see everything, you cannot always fully appreciate the desires of customers. Constantly experiment in business in everything to become better.

Nothing stands still, the market is changing, competitors are strengthening their positions, newcomers are trying to create something. You have to learn to be one step ahead.

Who are your competitors?

Business is made up of details, like clockwork. If one part breaks, the business will not give a 100 percent result.

What is worth studying?

If we talk about knowledge, then here is what you can study (not necessary, but desirable):

- constantly read different books, from novels to psychology, as well as something scientific;

- try to create a website, study the basic material for this;

- financial literacy;

- photoshop;

- work with word, excel, other useful programs;

- sociability, suggestibility of trust;

— marketing;

— management, time management;

- written and oral speech;

- ability to plan, strategically solve problems;

- jurisprudence.

What needs to be done (do)?

Throw away your diploma - better find common sense.

Evaluate the market, evaluate the idea - whether it will be profitable.

Determine who your customers are. If all people are your customers, then you have not determined who your customers are.

Analyze competition, fight competition, be better than competitors.

Don't lower the bar.

Constantly look for new chips, templates, ways of advertising.

Be honest with clients.

Improve yourself.

To become an entrepreneur from scratch, you need to invest in yourself, and only then try to create something from the knowledge gained. Don't try to build a big business right away. Practice is what aspiring entrepreneurs need. Approach business with a cool head, read more and listen to losers less. In fact, you learn a lot as you run your business, which is why we recommend starting small. Experience will lead to greater success in the future.

In contact with

Registering an individual entrepreneur is the first step on the path to entrepreneurship. Opening an individual entrepreneur gives the right to entrepreneurial people to organize their own business and receive an independent income. Along with the rights, the entrepreneur is vested with the obligation to keep records and pay taxes and fees to the budget. They often take to start a business, however, there are not so many banks ready to lend to entrepreneurs at the start of their activities. The first questions arise, the first problems, on the solution of which success and prosperity depend.

An entrepreneur is a person who works for himself. Unlike employees, entrepreneurs have to independently maintain the necessary reporting, deduct taxes and fees. Before starting your own business, it is worth studying the nuances of the work of an individual entrepreneur, which will help you quickly navigate and establish the process.

It does not take a lot of time and money to register an IP

Thanks to the simple organization of tax registration of a new entrepreneur, it will take three days to register with the Federal Tax Service. To do this, the tax authorities are presented with:

passport;
statement;
receipt of payment of the fee (800 rubles).

IP is the simplest form of business organization, unlike LLC, where preliminary preparation of documentation and registration take a long time.

It takes only three days to register as a self-employed person and receive income from a business registered in accordance with applicable tax laws.

The range of activities for an entrepreneur is wide and varied: from the service sector to trade, from the provision of simple household services to complex projects that require licensing. Prohibited areas include:

production and sale of alcohol;
sale of weapons and pyrotechnics;
provision of financial services.

To avoid problems when opening, it is better for an entrepreneur to first consult with the Federal Tax Service.

The peculiarity of the IP involves the employment of a specific taxpayer living in a certain region and reporting to the local inspectorate. If the address of registration and the place of organization of the case do not match, the application for registration is submitted by mail (registered letter with an inventory) or electronically (through the official portal of the Federal Tax Service).

Russian laws do not limit the territory of the entrepreneur's work within the subject of the Russian Federation specified in the registration. Any locality or region becomes the place of doing business and generating income.

A feature of paying taxes by an entrepreneur is the possibility of choosing the applicable regime. The final income of the entrepreneur and the rational conduct of business reporting depend on the correctly selected option.

Employees pay 13% of earned income, the employer is responsible for deductions to the budget. The entrepreneur himself chooses according to which scheme he will have to pay taxes with a rate range of 1-30%.

Among individual entrepreneurs, a simplified accrual system with fixing deductions at a rate of 6% is popular. The simplified taxation system is beneficial to people who derive income from renting out - instead of a 13% personal income tax, only 6% are paid from citizens.

For entrepreneurs-taxpayers, there are 5 options for taxation:

the main system (OSNO) - involves the payment of a 13 percent tax on the amount of income after deducting expenses and VAT;
for agricultural producers (ESKhN);
simplified system (STS) - gives the right to deduct 6% of the declared income or 5-15% of the amount of income after deducting expenses;
UTII, or imputation, is more difficult to calculate, regardless of the income received, however, with certain skills, an entrepreneur will be able to independently cope with the calculations;
PSN patent system - determines the amount of the fiscal fee according to the online calculator on the website of the Tax Service.

Each business has its own volumes, income, implementation features, which must be taken into account when determining the system. Consultation with an accountant will help you choose the most appropriate type of tax calculation.

In the absence of sufficient knowledge in matters of interaction with tax authorities, it is recommended to choose a simplified system (STS), however, when working with large enterprise customers, it is better to use OSNO (such a requirement is put forward by state employees or large companies).

There are some benefits for new entrepreneurs: under the current regional act on the application of tax holidays, newly registered entrepreneurs receive a 0% rate when working on a simplified or patent basis. The right to tax holidays is valid for a two-year period. The zero tax rate often depends on the area in which the entrepreneur operates.

In addition to taxes, the entrepreneur will have to pay mandatory contributions to the funds:

pension;
compulsory health insurance.

The exact amount of deductions is determined every year, but not less than the established limit. For a year of work, an entrepreneur is obliged to pay 23,000 rubles and a 1% fee on top of this if the income exceeds 300,000 rubles.

Each individual entrepreneur is obliged to pay contributions regularly, regardless of the income received, its availability, reaching retirement age, etc.

Exempt from payments in strictly defined situations:

military call;
caring for a child up to 1.5 years;
dependent disabled person of the 1st group;
caring for the elderly over 80.

The condition for exemption will be documentary evidence that no activity was carried out during the reporting period and no income was received. In order not to incur unnecessary expenses, do not open an individual entrepreneur if you are not firmly convinced of your intentions to become an entrepreneur.

When a businessman determines which form of business organization to choose, in order to avoid property risk in case of bankruptcy, it is recommended to register an LLC. However, this form involves a more complex business, accounting.

When deciding to issue an IP, a person must understand that in a negative scenario for the development of a business, he risks all his property. If the bank decides to issue, it will definitely ask for collateral in the form of the personal property of the borrower.

The deduction is made when buying real estate, returning 13% of income paid in the previous reporting period. The key principle of issuance is the payment of income tax by the taxpayer at a rate of 13%.

Entrepreneurs who are on simplified taxation give only 6%. In this case, the return of tax deductions becomes impossible. However, taking into account the lower rate, the entrepreneur already wins in terms of the remaining income.

Being engaged in one type of activity, an entrepreneur has the right to choose a new promising line of business by notifying the tax authority about it. Some areas of business activity of an entrepreneur require obtaining a license and registration with other supervisory organizations, depending on the chosen activity. Ignoring the requirement to report OKVED codes, a businessman risks being fined.

Before starting a large project, the estimated resources are estimated. If you plan to hire more than a thousand employees, it is more logical to open an LLC.

For private entrepreneurs, the following restrictions apply:

opening an individual entrepreneur under his own name, it cannot be changed, except for situations when a person changes his full name according to his passport;
registration of an individual entrepreneur does not imply a sale, it can simply be closed and the existing equipment, property, goods, but not the business, can be sold;
one individual has the right to open only 1 individual entrepreneur, in contrast to an LLC, which implies the possibility of one person owning several organizations;
it is legally impossible to lease an IP or transfer it to another person, this is tantamount to renting a civil passport.

Starting a business legally is not difficult. To do this, it is enough to register as an individual entrepreneur. However, an individual entrepreneur has not only the right to carry out entrepreneurial activities, but also all the obligations associated with this activity.

And there are many of them and it is better to know them, otherwise you will have to pay significant fines. In this article, we will talk about what should be taken into account when creating and running your own business as an individual entrepreneur (sometimes an individual entrepreneur is called a private entrepreneur or a private entrepreneur, an entrepreneur without a legal entity or PBOYUL) in order to avoid mistakes that you will have to pay for later.

Pay your taxes and sleep well...

Before registering an individual entrepreneur, it is advisable to think about the taxation system according to which you are going to pay taxes to the state. It's better to do it in advance. So, many entrepreneurs make a choice in favor of a simplified taxation system. It is necessary to report to the state less often than under the general regime, the burden of taxes is not so heavy, and their number is less (instead of personal income tax, VAT, property tax, a single tax is paid). In addition, the single tax can be reduced by the amount of paid insurance premiums.

But so that from the moment of registration of the IP, a notification of the transition to the simplified tax system must be submitted within 30 days from the date of registration. If you miss the deadline, then you can switch to the simplified tax system later, but from next year.

Unlike the simplified tax system, it is possible at almost any time during the year.

Each mode (common mode,, , , ESHN) has its advantages and disadvantages, about which.

Usually, when choosing a taxation system, they are guided by the size of the tax burden, the volume of reporting, and take into account the range of potential customers. So, if your main clients are legal entities for which it is important to be able to deduct VAT, then special regimes (STS, UTII, patent taxation system, UAT) may not be suitable for you. IP does not pay VAT on special modes, so you can lose customers.

The choice of taxation system can be made using a new service on the website of the Federal Tax Service. will help in a few minutes to compare the benefits of different tax regimes and calculate the size of the tax burden.

Space premiums

Starting from this year, the state decided to significantly (more than double) increase fees from entrepreneurs for the needs of compulsory insurance. The amount of insurance premiums that must be paid depends on the income of the entrepreneur.

Significant things have happened since 2017. Now they will be collected by the tax authorities. Reporting, CBC, etc. are changing.

Read about how IP contributions are paid in 2019 - 2020. It is now possible to calculate insurance premiums payable by individual entrepreneurs using a special service of the Federal Tax Service, which is publicly available and free of charge -.

Responsibility of an individual entrepreneur

One of the disadvantages of doing business in the form of an IP is the unlimited liability of an IP. For example, if an individual entrepreneur took a loan from a bank, but did not repay the debt or caused losses to another business entity, then almost all of his property (including vehicles, real estate) can be foreclosed.

On the other hand, the amount of fines for individual entrepreneurs, as a rule, is much less than the amount of fines for legal entities for similar offenses. For example, for violation of cash discipline, an individual entrepreneur will be fined a maximum of 5,000 rubles, but a legal entity - 50,000 rubles.

Also, a rule is provided for entrepreneurs, according to which the first fine can be replaced by a warning.

Reporting on time

Many entrepreneurs, when creating a business, have no idea that they are, first of all, in front of the tax and extra-budgetary funds (Pension Fund, FFOMS, FSS of Russia). But in vain! After all, a declaration or information not submitted at the time is a fine. Moreover, the obligation to report remains even when an individual entrepreneur does not actually conduct activities or does not receive any income from it. In the latter case, null declarations are submitted. If an individual entrepreneur has employees, then reporting must also be submitted for employees. At the same time, the individual entrepreneur must also perform functions, that is, calculate, withhold and pay taxes and contributions for their employees.

In addition to submitting declarations and information to the tax inspectorate and off-budget funds, entrepreneurs must ensure tax accounting of income, expenses and physical indicators for tax purposes. But if an individual entrepreneur has tax records, then he is exempted from the obligation to maintain. This allows you to save individual entrepreneurs and not spend money on an accountant or accounting support for your activities.

Be disciplined...

Do not forget about cash discipline. Disciplined individual entrepreneur follows a series, namely:

does not exceed the amount of cash settlements with counterparties in one transaction established by the Central Bank (in 2019, still no more than 100,000 rubles),
establishes and hands over the information stored at the cash desk to the bank for crediting to your current account,
in settlements uses or issues documents confirming the receipt of cash. Do not forget that when using IP in calculations, you need to acquire.

Otherwise, as usual, fine.

IP can also make settlements with clients and counterparties in a cashless manner by opening. The opening/closing of such accounts must be notified to the tax authorities. Otherwise, a fine.

For more information about cash discipline, you can see other articles on the site.

Note! From 06/01/2014, the procedure for cash transactions. Many duties have been cancelled.

Another important innovation is the introduction, which will affect many entrepreneurs, including those previously exempted from using cash registers in settlements.

Be careful! For making payments without using online cash desks, a very sensitive administrative responsibility has been established. The amount of the fine for not using the online cash desk in the calculations may be under Art. 14.5 of the Code of Administrative Offenses of the Russian Federation from 3/4 to 1 of the calculation amount. You can find out who needs to use CRE in calculations using a special service of the Federal Tax Service.

Help for business

Individual entrepreneurs in a number of regions can still count on. For these purposes, programs of self-employment of the population were mainly used. But since 2012, funding for the program has been discontinued at the federal level, so now supporting entrepreneurship is entirely the concern of the regional authorities. You can find out if you have any programs in your region by contacting the employment agency and other authorities of the constituent entity of the Russian Federation (committees for entrepreneurship development, ministries of economy, etc.).

IP opening and closing

If these difficulties do not scare you, and you are ready to open a business, then for this you need to register an individual entrepreneur and inspect at the place of residence. You can also see how to register an individual entrepreneur in the following video, which shows how to do this for free using a special service of the Federal Tax Service of Russia on the website of the tax service.

If you decide, then it's not difficult either. Complications can arise if the individual entrepreneur has debts for taxes and insurance premiums. The brochure below, prepared by specialists from the Federal Tax Service of Russia, explains step by step how to register an individual entrepreneur, how to choose a taxation regime and many other important issues.

Coffee break: why is the sequence of numbers like this?

Optical illusion: how many people are in the picture?

Count the people in the picture before and after the rearrangement. How many people are in the picture?

Categories

Popular