You will need
- - Coder;
- - cash book;
- - primary documents;
- - personnel documents.
The list of documents required for entrepreneur activities in the USN, can be divided into several groups. This is associated with tax accounting, work with clients and employees. From the accounting of PI released.
The main Ledger that records income and expenditure transactions of IP is Kadir. It records all receipts in cash Desk and on settlement account IP, which serve as the basis for calculating the tax base. While individual entrepreneurs-6% are not required to keep records of expenses. Under the new rules CODER not certified to the tax, but the entrepreneur must be prepared to show it at any time on request.
All businesses that deal with cash, are required to maintain the cash book, write the credit and debit orders and to comply with cash discipline. It does not take into account the field of activity and the tax system (simplified tax system-6% or STS-15%). Cash book has a unitized form KO-4. It contains all the information about the cash receipts, debit transactions, accounts, payees or persons who made the money in cash. If the book is in electronic form, every night you want to print. In the end, she brochures.
When accounting documents and cash transactions using UI receipt (in the form KO-1) and expendable cash order (form KO-2). The latter is used for all outbound operations - salaries, paying suppliers, depositing cash, etc.
In the implementation of cash payments to individual entrepreneurs needs to give buyers of cashier's checks. In contrast to IP on the imputed income that can do receipts. Some categories of entrepreneurs can not issue cashier's checks, and replace them with strict reporting forms. Among them, those who provide household services to the population.
To work with clients IPS should enter into contracts with customers, as well as to prepare the closing documents (acts of acceptance, invoices). Documentation of the rights and obligations of the parties allows the entrepreneur to protect themselves from unpaid work and services. When working with legal entities of IP need to invoice for payment. Invoices for simplified tax system are not exposed, because the businessman on the simplified tax system is not a VAT payer.
Another group of documents that need to SP, is related to personnel into account when hiring employees. This part is for PI does not provide any relief in comparison with companies. The list of personnel documents that are of interest to inspection bodies, includes employment contract, staff list (form T-3), orders on employment (dismissal), the provisions on bonuses, commercial secrets, personal data of employees.
Primary documents for tax accounting purposes shall be kept four years.