What documents should an IP have? A package of documents for an individual entrepreneur

Timely and correctly prepared reporting is a necessary condition for the success of any, both small and medium-sized businesses. So, what documents should an individual entrepreneur have? What reporting should be kept by him as an employer? To avoid problems, the most important thing is to know the correct answers to all these questions, as well as to be able to provide all the necessary data on time and in the correct format.

Starting a business

In comparison with the various difficulties of entrepreneurial activity, registration of an individual entrepreneur is a fairly simple and quick procedure. This involves strict adherence to the rules, under which a person who wants to become a businessman acquires his cherished status within 3 days. At first glance, it seems that the most difficult is over, 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 an individual entrepreneur, you assume responsibility for the literacy of reporting within the specified time frame, which must be drawn up within the specifics of your business.

What documents should an IP have? This question interests many. The list of necessary papers that an individual entrepreneur is obliged to maintain can be quite problematic to determine, since it depends on a number of factors, such as the scope of your business, the place of registration of the organization, working conditions, etc.

List of IP documents

Below is a list of documents that each individual entrepreneur must have:

Be that as it may, before preparing a complete list of all documents, you must immediately clearly determine which method of taxation is most convenient for you, and whether your company plans to organize jobs.

Individual entrepreneur without employees and necessary documents

The most loyal way of doing business is as an individual entrepreneur without hiring employees. In such a situation, you yourself are the master of doing business. Against this background, you are not required to pay salaries to staff every month. Last but not least, there is no need for additional reporting. But still, it will not be possible to completely avoid responsibility to the state. After all, tax obligations will have to be met.

Once in entrepreneurial activity, you immediately face a choice: either to carry out your activities in a standard way, or to stop at one of the suitable 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 an entrepreneur opts for the standard tax regime, he must submit the following documents to the tax authorities within the specified period:

Declaration in the form of 3-NDFL:

• submitted by April 30;
• the transfer of tax at the end of the year is carried out before July 15;
• filling and submission of the declaration is possible in paper and electronic form.

IP TIN is the main document, but what else does he need?

Declaration in the form of 4-NDFL:

• presented if you had business income during the year;
• is rented no later than 5 days after the end of the month when these incomes were received.

VAT declaration:

• rented before the 25th day following the last quarter;
• accepted for delivery only in the form of an electronic document;
• tax payment is transferred every quarter.

VAT purchase book. We are talking about examples of reflecting entries in sales books and invoices, where codes of types of operations are marked.

The so-called book on accounting for business transactions, expenses and income - KUDiR.

The documents required for an individual entrepreneur depend on many nuances. The reporting tax regime is considered the easiest to understand. But it is not always profitable. To simplify the activities of small entrepreneurs, the legislation of the Russian Federation has introduced various tax regimes. Let's consider them below.

USN

The most common and simplified of all regimes is the taxation system (STS), which replaces three taxes at once. The simplified tax system 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 maintain on the simplified tax system are the tax return and KUDiR.

ESHN

This is a separately developed tax regime exclusively for those entrepreneurs who are associated with agricultural products. If an individual entrepreneur is classified as a single tax on agriculture (ESKhN), then he becomes obliged to keep the same documents as entrepreneurs under the simplified taxation system, namely the declaration and KUDiR.

ENVR

If you choose the Unified Imputed Income Tax (UTI), regardless of the size of your earnings, you will pay the established 15% of imputed income. Having chosen this reporting system, from the general list of documents you need to submit:

PSN

Another type of taxation regime is the patent system (PSN). The 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 individual entrepreneurs can always be found on the official website of the Federal Tax Service. To do this, you need to go to a special section with information about tax documents, which every businessman who conducts business in Russia is required to submit.

Documents of an individual entrepreneur as an employer

When business is not possible without attracting additional labor, it becomes necessary to maintain additional documents. Hiring citizens to work entails additional responsibility and reporting.

Having started 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 an individual entrepreneur who is an employer to submit a certain list of individual documents.

The Federal Tax Service requires data from individual entrepreneurs with employees in the form 2-NDFL before April 1 of the next year. In addition, the number of employees must be reported by January 20. In cases of business closure, information on the number of employees is submitted before the deregistration date.

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 electronically.

The Pension Fund of Russia requires an information document in the RSV-1 form. It is necessary to indicate data for the whole enterprise and individual accounting information for each individual employee.

An extract from the USRIP for individual entrepreneurs is also one of the most important documents.

What personnel papers should an IP have?

Each entrepreneur as an employer is required to have the following personnel documents:

• contract in two copies;
• personal cards of their employees in the T-2 form;
• staffing with a schedule of paid holidays;
• job description;
• rules of conduct within the enterprise.

In addition, for the general compliance with the personnel system, the presence of such reporting documents as the staffing table, the time sheet for the time spent at work, the vacation schedule, the expense book, and the labor book is required.

In fact, the registration of a new employee to work in a private business is not such a complicated procedure. The main thing is to carry out a complete document flow and properly maintain personnel records. And the timely filling out of all employment forms will give a chance to avoid unpleasant problems with regulatory government agencies and the employees themselves.

Using the list above, you can always check whether all documents are available. It will also allow you to understand which of them are yet to be received. Experienced entrepreneurs note that you should even get yourself a folder of official documents of an individual entrepreneur. This will certainly become a very convenient tool in running 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. Here are the documents that an IP should have.