What documents does the individual entrepreneur work with?
There are many primary accounting documents. But at first, in order to correctly formalize the purchase and sale of goods, the provision of services or the performance of work, you can get by with only a few of them. In some cases, invoices will also be needed.
- Agreement. Any transaction begins with the conclusion of an agreement. It defines the basic terms of cooperation: what the entrepreneur and the client do, for what price and in what time frame. If the client is a regular one, then you can draw up one agreement for several transactions.
- An invoice for payment. In this document, the entrepreneur indicates the amount to be paid, a list of goods sold or services provided, as well as his bank details.
- Payment documents: cash receipt or sales receipt . These documents confirm payment. Give them to the client who pays in cash or by card. If payment is made via bank transfer, it is confirmed by a payment order.
- Bill of lading is a document that the supplier issues to the buyer when shipping goods.
- An act of provision of services or work performed. This document is signed by the customer and the contractor based on the results of the provision of services or performance of work.
- Invoice. Usually it is made up of organizations and individual entrepreneurs on the general taxation system, because they pay VAT. In rare cases, invoices are issued by entrepreneurs using the simplified tax system, UTII, unified agricultural tax or patent (see “Taxes for an individual entrepreneur or LLC: how to choose a “profitable” taxation system”).
Generate invoices, acts, invoices and maintain accounting in a web service for individual entrepreneurs
Now we’ll tell you about these documents in a little more detail, and also show how you can quickly and without errors fill out primary documents and invoices using the Kontur.Elba web service.
For personal needs
Can an individual entrepreneur pay for utilities from the cash register? By law, it is allowed to use income for personal purposes since 2014 (Instruction of the Bank of Russia No. 3073-U). And since the individual entrepreneur is the owner of the business, he can spend the available funds for his own needs (Article 209 of the Civil Code of the Russian Federation). There are no restrictions on the amount.
Utilities for individual entrepreneurs are charged for premises owned or leased. If the apartment is owned, the owner makes payments to the organization that provides the resources. When renting housing, utilities can be included in the rent, and this clause can be stated in the contract.
The lessor calculates the amount based on indicators for the past period based on actual indicators. In this case, the amount received is included in the rent. There may be another option when the landlord is presented with documents by the resource supply company, and then calculates the amount spent by the tenant. Then this part of the funds will change in the rent.
On video: What has changed for individual entrepreneurs on SNR since 2017
Agreement
The contract describes the rights and obligations of the parties to the transaction. Typically it contains the following sections:
- Subject of the contract: what will happen as a result of the transaction (for example, sale of goods, provision of services, performance of work);
- Contract amount and payment procedure: when and how much to pay.
- Rights and obligations of the parties: what actions the parties to the contract can (or should) take.
- Responsibility of the parties: what will happen if the individual entrepreneur or the client violates the terms or other terms of the contract.
- The procedure for changing and terminating a contract: how to terminate a contract or accept additional agreements to it.
- Details of the parties: current accounts, INN, OGRN and addresses of the entrepreneur and his counterparty are indicated.
The agreement is usually drawn up in two copies and signed by each party.
If you use a standard contract form to work with clients, replacing the necessary details in Word or Excel, use the templates from Kontur.Elbe. Upload your agreement template, and the program will automatically fill in the details of the counterparty from the directory.
Draw up contracts for free in Kontur.Elbe using ready-made templates
For some transactions, a written contract is not necessary at all. For example, a retail sales contract is considered concluded from the moment the buyer is issued a cash receipt, sales receipt or other document that confirms the fact of payment.
Here are the templates for the most common contracts:
– Service agreement template; – Contract agreement template; – Supply agreement template.
Can an individual entrepreneur pay taxes for himself, like an individual? person, from current account
An individual entrepreneur who needs to pay taxes for himself as an individual (transport, land, property tax) can pay them from his current account, from the balance of his own funds. This is not prohibited by law.
This can be done in online banking or a mobile application by creating a payment order, and in the purpose of the payment indicating for whom the payment is being made (we write the full name). Next, we reflect the name of the tax and the period for which we are paying the debt.
We recommend reading: Rating of banks with free cash settlement services and current accounts for individual entrepreneurs and LLCs.
An invoice for payment
In fact, an invoice for payment is not a strictly mandatory document, but it is often used for convenience in work. The invoice indicates the quantity and cost of the goods, as well as details for transferring payment. You can develop your own invoice form for payment. But it’s easier to use a ready-made template in “Kontur.Elbe” - select the counterparty, indicate the goods or services, their quantity, price and the document is ready.
Payment documents
Payment documents confirm payment for goods, work or services. In particular, such documents are cash and sales receipts, payment orders, strict reporting form (SRF).
Fill out payments in the web service for individual entrepreneurs for free
If the buyer paid with cash, a bank card or electronic means of payment, you must give him a cash receipt, sales receipt or strict reporting form. Which of these documents should you choose? It depends on what type of activity you have and what tax system you use.
If you receive payment through a bank by bank transfer, you do not need to issue a payment document. The client retains the payment order. With this document he will be able to confirm that he transferred the funds using your details.
A sales receipt is issued at the buyer's request. The form of the sales receipt has not been established, so you can develop your own form. It must contain the following mandatory details: name, number and date of the document, full name and TIN of the entrepreneur, designation of goods or services, payment amount, signature with transcript.
Entrepreneurs who provide services to individuals have the right to issue strict reporting forms. BSO can replace a cash receipt, but only until July 1, 2020, and if an individual entrepreneur on UTII or PSN works in the catering industry and has hired employees - until July 1, 2018. (For more details, see “Who may not use online cash registers until July 1, 2020: services to the public, online commerce, bank transfers, special modes”, “Delay in the use of online cash registers: it is determined who will not be able to use cash registers until July 1, 2020 of the year" and "Online cash registers for UTII and PSN: who should switch to them and what exactly will have to be done"). Forms must be printed at a printing house or through a special service. It is not possible to print the BSO on a regular printer.
Complete set for online cash register: cash register at a special price, OFD, cash register setup with registration with the Federal Tax Service and a discounted inventory system Send a request
Postings for transferring funds to the employee’s card in the report
The issuance of accountable funds to the employee’s card in accounting is recorded by the following posting:
Dt 71 Kt 51 (52).
When returning unused accountable funds in cash through the cash register, the following entry is made:
Dt 50 Kt 71.
When transferring an unused sub-report by non-cash method - from an employee’s card to the company’s bank account - the following entry is made:
Dt 51 (52) Kt 71.
For entries reflecting the use of accountable funds, see the article.
Packing list
This document formalizes the sale of goods to another entrepreneur or organization. This document is not used to work with individuals. The invoice is issued in two copies: the first remains with the supplier and records the shipment of goods, and the second is transferred to the buyer and is needed by him to accept the goods.
Usually the invoice is drawn up according to the standard form No. TORG-12. You can use the invoice template.
In Kontur.Elbe you can create an invoice based on an invoice.
Create an invoice for free in Kontur.Elbe
Certificate of provision of services or work performed
This document confirms that the services have been provided or the work has been completed, and the customer has no complaints about their quality. The act is signed by both the contractor and the customer.
In “Kontur.Elbe” the act is drawn up very simply. It is enough to select a counterparty, indicate the service and price. Then you need to send the counterparty a completed document containing your signature and seal.
Create a deed for free in Kontur.Elbe
Invoice
This document is required to be issued by value added tax payers (see “Business from scratch: what to choose - individual entrepreneur or LLC?”). That is, mainly those who work on the general taxation system. An invoice is the basis for deducting VAT. Entrepreneurs on the simplified tax system, UTII, unified agricultural tax and patent usually do not pay VAT, and therefore are generally not required to issue invoices.
The invoice is issued in two copies and signed by the supplier of the product or service. One copy is given to the buyer, the other remains with the seller. The invoice must be issued no later than 5 days after the goods are shipped or the service is provided. For more details, see “Instructions for filling out invoices.”
Create an invoice for free in Kontur.Elbe
Please note: newly registered entrepreneurs (or their accountants) can use a special accounting program for individual entrepreneurs for free for a year. This is a web service “Kontur.Elba”, which allows you to keep track of income and expenses, calculate the amount of fixed contributions and taxes under the simplified tax system and UTII, prepare reports and submit them via the Internet. Those individual entrepreneurs can work in the program for free if less than three months have passed from the date of registration as an entrepreneur to registration in Kontur.Elbe.
How to pay taxes as an individual entrepreneur without a current account
If an individual entrepreneur does not have a current account, then you can pay taxes without one:
- You can pay taxes without opening a current account through online banking or your bank's mobile application, in which you have a debit card (following the instructions above).
- Send a payment through your personal account on the tax website.
- Pay off the debt through the State Services portal.
For the second and third methods, go to the official tax website and click on the “Individuals” tab. We choose how we want to log in - using the State Services portal or a personal account. Enter your login and password. The amount of tax debt appears in the top field. We choose how we will pay and with what. We check all the data and send the payment.
- Send a tax remittance through a bank branch. The most labor-intensive process. You need to manually write a payment notice and, most importantly, do not make mistakes with the codes. In the “Payer” field we write our last name, first name, patronymic, for example, “Ilyin Sergey Konstantinovich”; we do not write the abbreviation “IP”, since banks can only accept cash payments from individuals. persons
- Pay taxes using electronic wallets, for example, Webmoney, QIWI, Yandex.Money. Go to one of them and select the “Taxes” tab. Then we use the search by UIN, enter 20 digits (suitable when there is a tax notice), or by TIN. Next, fill out all the fields of the proposed form correctly.
How can an individual entrepreneur pay UTII without a current account?
By all the methods discussed above, an individual entrepreneur can pay off the UTII debt. You can add one more thing to them - visit the nearest tax office and get a notice for payment. Go to the bank with it and send the payment either through the terminal or through the transaction window. The advantage of this transfer is that you do not need to manually fill out the payment form.
We recommend reading: Rating of banks for small businesses with profitable cash settlement services for individual entrepreneurs and LLCs.
