How to keep documentation of IP in the simplified tax system

Many entrepreneurs opt for a simplified tax system. It allows you to minimize the list of documentation that should lead IP.

You will need

• - KUDiR;

• - cash book;

• - source documents;

• - personnel documents.

Instruction manual

1

The list of documents that an individual entrepreneur needs to conduct activities on the simplified tax system can be divided into several groups. This is one that is associated with tax accounting, with working with clients and employees. Individual entrepreneurs are exempt from accounting.

2

The main register, which captures the income and expenditure operations of IP, is KUDiR. It records all receipts at the cash desk and to the IP settlement account, which serve as the basis for calculating the tax base. At the same time, FE at USN-6% are not required to keep records of expenses. Under the new rules, KUDIR is not certified for tax, but the entrepreneur must be ready to present it at any time upon request.

3

All entrepreneurs who deal with cash are required to keep a cash book, write out receipts and expenditure orders and observe cash discipline. At the same time, the scope and system of taxation (USN-6% or USN-15%) are not taken into account. Cash book has a unified form of KO-4. It contains all the information about cash receipts, expense transactions, correspondent accounts, payees or persons who have deposited money in cash. If the book is in electronic form, it must be printed out every evening. At the end of the year, it is being booked.

4

When accounting documents and cash transactions, IPs use credit (in the form of KO-1) and expenditure cash warrants (in the form of KO-2). The latter are used for all outgoing operations - salary payment, payment to suppliers, cash delivery, etc.

5

When making cash payments, FEs on the USN should issue cashier's checks to customers. This is their difference from FE on UTII, which can do with commodity checks. Some categories of entrepreneurs may not issue cashier checks, but replace them with strict reporting forms. Among them are those who provide household services to the population.

6

To work with clients, an individual entrepreneur must conclude agreements 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 themselves from non-payment of work and services. When working with legal entities, it is necessary to issue invoices for payment. Invoices on the STS are not issued, because a simplified entrepreneur is not a VAT payer.

7

Another group of documents that must be kept by an individual entrepreneur is related to personnel records when hiring employees. In this part, no relief is provided for IP in comparison with companies. The list of personnel documents that may be of interest to inspection bodies includes employment contracts, staffing (in the form of form No. T-3), orders for hiring (dismissal), provisions on bonuses, trade secrets, and working with personal data of employees.

note

Primary documents that are necessary for tax accounting purposes must be kept for four years.