Timely and correctly prepared reporting is a necessary condition for the success of any small and medium business. So, what documents should the IP have? What reporting should they keep as an employer? In order to avoid problems, the most important thing is to know the correct answers to all these questions, as well as to be able to present all the necessary data in due time and in the correct format.
Start a business
In comparison with the various difficulties of entrepreneurial activity, the registration of individual entrepreneurs is a fairly simple and quick procedure. This implies the strict observance of the rules, upon fulfillment of which a person who wants to become a businessman acquires his coveted status within 3 days. At first glance, it seems that the most difficult is behind, and you can safely begin to engage in the chosen type of activity, but, of course, this is only the beginning. In parallel with the status of individual entrepreneurs, you assume responsibility for the literacy of reporting in the specified time, which should be framed within the specifics of your business.
What documents should an individual have? This question interests many. The list of necessary papers that an individual entrepreneur is obliged to keep can be quite problematic to determine, since it depends on a number of factors, such as the scope of your business, place of registration of the organization, working conditions, etc.
List of documents IP
The following is a list of documents that each individual entrepreneur needs to have:
- INN IP.
- SNILS.
- Passport (copy of all pages).
- OGRNIP IP.
- Application for registration of IP as a taxpayer UTII (if this is assumed).
- A copy of the tax notice on the opening of a r / s at the bank.
- Certificate from the MHIF.
- Extract from the USRIP for IP.
- Help from Goskomstat about statistics codes.
- Copies of property insurance (if any).
- Copies of title agreements on entrepreneurial activities of individual entrepreneurs.
- Notification of the possibility of applying the simplified tax system (if any).
- The agreement on the account in the bank.
- SRN amending the USRIP.
- Agreement on the use of the Bank-Client system (if any).
- Certificate from the FSS.
- Certificate from the FIU as an employer.
- Copies of equipment rental agreements used by the IP organization.
- Copies of lease agreements for the premises where the IP is operating.
- Acts of inspections by certain authorities.
- Form of requisites of IP.
Whatever the case, before preparing a complete list of all documents, you must immediately clearly determine which taxation method is most convenient for you, and whether your company plans to organize jobs.
SP without employees and the necessary documents
The most loyal way to conduct your business is private entrepreneurship without hiring employees. In such a situation, you yourself act as the master of business affairs. Against this background, you are not required to pay salaries to staff every month. Equally important, there is no need for additional reporting. But still completely avoiding responsibility to the state will not work. After all, tax obligations will have to be fulfilled.
Once in entrepreneurial activity, you immediately face the choice: either to carry out your activities in the standard, or to focus on one of the appropriate tax regimes. Each of these options has its own reporting method. Consider what documents an individual entrepreneur should have under the standard tax regime.
Standard tax treatment
In cases where the entrepreneur opts for the standard tax regime, he must submit the following documents to the tax authorities within the specified time:
Declaration in the form of 3-personal income tax:
- submit by April 30;
- tax transfer according to the results of the year is carried out until July 15;
- filling out and submission of the declaration is possible in paper and electronic form.
INN IP is the main document, but what else does it need?
4-NDFL declaration:
- It is presented if you had income from entrepreneurial activity during the year;
- surrendered no later than 5 days after the end of the month when these incomes were received.
VAT declaration:
- surrenders to the 25th day that follows the past quarter;
- accepted for delivery exclusively in the form of an electronic document;
- tax payment is transferred every quarter.
VAT shopping book. We are talking about examples of recording records for sales books and invoices, where codes of transaction types are marked.
The so-called book on accounting of business operations, expenses and income - KUDiR.
The documents required for the IP depend on many nuances. The tax reporting regime is considered the easiest to understand. But it is not always beneficial. To simplify the activities of small entrepreneurs, the legislation of the Russian Federation introduced various tax regimes. Consider them below.
STS
The most common and simplified of all regimes is the taxation system (STS), which replaces three taxes at once. STS does not burden entrepreneurs with the need to pay accruals on property, VAT and personal income tax. Other taxes must be paid in the manner prescribed for individual entrepreneurs under the general tax regime.
The main documents that businessmen are required to conduct on the simplified tax system are the tax return and the KUDiR.
Unified agricultural tax
This is a separately developed tax regime exclusively for those entrepreneurs who are associated with agricultural products. If the individual entrepreneur is classified as the Single Tax on Agriculture (SSC), then he becomes obligated to keep the same documents as entrepreneurs with a simplified tax system, namely, the declaration and KUDiR.
UHRE
If you choose the Unified imputed income tax (ЕНВР), regardless of the size of your earnings, you will pay the established 15% of the imputed income. Having selected this reporting system, from the general list of documents you need to submit:
- A tax return to be submitted every quarter before the start of the second decade of the month following the reporting period.
- Accounting for such indicators as the number of employees and the area of the trading place.
PSN
Another type of taxation regime is the patent system (POS). Patent value usually depends on the type of activity of the entrepreneur. But the obligatory document is always the book of accounting for income and a patent for a year for individual entrepreneurs.
Detailed information about the various tax regimes for entrepreneurs can always be found on the official website of the Federal Tax Service. To do this, go to a special section with information on taxation documents that every businessman who conducts his business in Russia must submit.
Documents of an individual entrepreneur as an employer
When a business is impossible without attracting additional labor, it becomes necessary to maintain additional documents. Hiring citizens to work entails additional responsibility and the preparation of appropriate reporting.
Starting to engage in your own business, you fall under the constant control of the Social Insurance Fund (FSS) and, of course, the Federal Tax Service of the Russian Federation (FTS).
Each of these bodies expects the individual entrepreneur, who is the employer, to submit a specific list of individual documents.
The Federal Tax Service is required from entrepreneurs with hired employees data on the 2-NDFL form until April 1 of the next year. In addition, the number of employees must be reported before January 20. In cases of business closure, information on the number of employees is submitted before the date of deregistration.
Reporting in the 4-FSS format is sent to the Social Insurance Fund. Information is provided in paper form no later than the beginning of the second decade of the month. In addition, data transmission is possible in electronic form.
The Pension Fund of Russia requires an information document in the form of RSV-1. It is necessary to indicate data on the whole enterprise and information on individual accounting for each individual employee.
Extract from the USRIP for IP is also one of the most important documents.
What personnel papers should an individual entrepreneur have?
Each entrepreneur as an employer must have the following personnel documents:
- contract in duplicate;
- personal cards of their employees in the form of T-2;
- staffing schedule with paid vacation schedule;
- job description;
- routine rules within the enterprise.
In addition, for the general observance of the personnel system, such reporting documents as the staffing table, time sheet for working hours, vacation schedule, consumables, and also a labor accounting book are required.
In fact, applying for a new employee to work in a private business is not such a complicated procedure. The main thing is to carry out a complete workflow and properly maintain personnel records. And the timely completion of all forms of employment will give a chance to avoid unpleasant problems with the controlling state bodies and the employees themselves.
Using the above list, you can always check whether all documents are available. It will also help to understand which ones are yet to be obtained. Experienced entrepreneurs note that you should even keep a folder of official documents of an individual entrepreneur. This will certainly become a very convenient tool in the conduct of your business and will allow you to control any situation, which will simplify interaction with government agencies. In addition, he will leave time for the implementation of his own innovations as a businessman. These are the documents that an individual should have.
