What documents does the individual entrepreneur provide when providing services?

Documents confirming the provision of services

Without evidence, it is difficult to confirm that the service was provided.
Therefore, we recommend that after execution of the contract, you draw up a document that will prove that you have fulfilled the conditions and the customer is satisfied with the result. The following are evidence of service provision:

1. Certificate of provision of services or certificate of acceptance. This is the main evidence. It indicates exactly what services are provided.
2. Performer's report. You can include in the service agreement a condition that the contractor must submit a report on the services provided. And even if there is no such condition, you still have the right to submit a report. This document certainly does not confirm the provision of services, but it will be taken into account along with other evidence.
3. Correspondence with the performer. It is also indirect evidence that the service has been provided. Together with the executor's report, it can convince the court of your good faith. Correspondence can be in different forms, for example, on social networks, by email, or by regular mail.

The act of providing services

The document is drawn up in any form. In accordance with paragraph 4 of Art. 421 of the Civil Code of the Russian Federation, you can think through the form yourself. In the main service agreement, you can agree on the form in advance.

Most often, the document is drawn up by the contractor and handed over to the customer for signing.

The act should indicate the following information:

1. Title of the document (for example, “Certificate of Services Rendered”).
2. Date of compilation.
3. Data about the customer (full name, address, if the customer is an individual or individual entrepreneur, or name, legal address, OGRN, if this is a legal entity).
4. Data about the contractor, in the same volume as data about the customer.
5. Data about the main agreement (for example: name, date of conclusion, number).
6. Type and volume of services provided. The more detailed, the better, so that you can understand exactly what service was provided, completely or not.
7. Price of services, with or without VAT.
8. Information about identified deficiencies in the provision of services, if they were identified.

The deed is signed by both parties to the transaction.

“ConsultantPlus” has ready-made solutions, including how to draw up an act of provision of services. If you don't have access to the system yet, sign up for a free trial online. You can also get the current K+ price list.

Performer's report

This document, like the act, is drawn up in any form, since the legislation does not regulate the procedure for filling it out. However, please note that if the main service agreement stipulates how the report should be prepared, you must follow these rules. The contract may contain the form of this document.

The report states:

1. The name of the document, for example: “Report of the contractor on the performance of the service.”
2. Date of compilation.
3. Link to the service agreement (date, number).
4. The name of the service provided and the scope of its provision or a list of services provided.

If there are documents confirming the provision of the service, they are provided in the appendix.

Classification of agreements and their meaning

The main forms of agreements in relations between individual entrepreneurs and LLCs are as follows:

• Supply contract;
• Work agreement;
• Lease contract;
• Loan agreement.

Delivery agreement

The first type of agreement is a document that regulates the relationship between the seller and the buyer, establishing the basic rules for their interaction regarding the delivery of goods.

Read more: Chewing tobacco what is this legislation

They must include the following information:

1. conditions for returning goods if they are defective or have expired;
2. the method of delivery of the goods and the timing of its completion;
3. the amount of penalties for violation of the delivery time of goods.

A contract for the supply of goods can be of two types:

1. about one-time cooperation;
2. about long-term relationships.

But, as already mentioned, an oral agreement on the supply of goods can be concluded between the seller and the buyer if it is beneficial for both parties, and there is also a trusting relationship. Or you can also use an invoice agreement, which contains all the basic information about the transaction, information about the product, as well as payment data. After payment has been made, the goods are delivered to the buyer.

Contract agreement

An agreement of this type involves regulating the relationship between an LLC and an individual entrepreneur, in which one party is the customer and the other is the contractor. The contract is concluded to perform one-time specific work, which the contractor must perform and the customer must pay for. It is worth noting that both LLCs and individual entrepreneurs can play different roles in this interaction.

The main question when drawing up this agreement is which of the parties to the transaction should pay income tax. It often happens that they even try to include this clause in the text of the contract with the division of amounts to be paid into the treasury. But this is just wasted work. In any case, the tax is imposed on the party that benefits from the profit, that is, the contractor who is paid for the work.

In addition, many legal entities practice refusal to enter into contract agreements with individual entrepreneurs, explaining this by some confusion in taxation and other legal entities. questions. In fact, if an agreement is signed with an individual, a legal entity. the person undertakes to pay all taxes and contributions. When dealing with an individual entrepreneur, the entrepreneur himself pays all contributions to the state budget and tax authorities. Therefore, it is most profitable for an LLC to work with individual entrepreneurs.

Lease agreement

A property rental agreement guarantees the security of the relationship between an individual entrepreneur and an LLC, when one party transfers certain possessions to the other for a certain period and for a certain payment, that is, leases them out.

The most common lease agreements are signed when it is necessary to rent out:

• equipment;
• land;
• buildings and premises;
• transport.

The tenant receives the object of the contract in accordance with the transfer and acceptance certificate, which must indicate:

1. a complete description of the property for rent, indicating the full name, number, area of ​​the premises, and other data;
2. the cost of the leased object (premises, equipment, etc.), which both parties to the relationship agree on;
3. description of the condition and depreciation of premises, equipment, transport.

Such agreements also provide additional information about the use of premises, equipment, transport and behavior in the event of property damage. For example, renting premises may be accompanied by subletting of part or the full area of ​​the property, major or cosmetic repairs of premises and other situations. It is worth noting that LLCs and individual entrepreneurs that are on tax payment systems such as the simplified tax system or UTII have the right not to charge VAT on the amount specified in the agreement when they rent out premises, equipment or other property.

Loan agreement

A loan agreement is concluded when the parties to the agreement need to transfer funds or other valuables for a certain period with a guarantee of return upon its expiration. It is believed that such relationships are the most difficult type of relationship between an individual entrepreneur and an LLC from the legal side.

This is due to the fact that it is not entirely clear who should pay what taxes according to the loan processing relationship. The calculation must be carried out in each case separately:

• an interest-free loan given by an LLC will be taxed on the amount of lost interest, the calculation of which must be carried out according to bank indicators, determining the average rate on loans. The person who decided to give it must pay this tax from the loan.
• An interest-bearing loan cannot be given at an interest rate higher than the average, which is calculated according to bank indicators;
• if an interest-free loan is issued by an individual entrepreneur, then the tax burden under this item is not imposed on him;
• If an individual entrepreneur decides to give an interest-bearing loan, then there are many nuances that depend on the following conditions:

1. loan amount;
2. taxation system.

It is worth noting that the latter option is highly not recommended. The question arises: why? This is due to the fact that the regulatory framework is imperfect regarding this issue and may lead to the identification of violations. Therefore, it is better to work according to other schemes.

It is very important to correctly formalize cooperation between individual entrepreneurs and LLCs. This will help in the future to avoid courts and settlements, which often entail large financial losses.

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

Documents confirming payment for services

It is necessary not only for the contractor, but also for the customer to confirm the execution of the contract for the provision of services. It is necessary to prove that payment was made in full within the terms established by the contract. Various documents can serve as confirmation, depending on whether the customer is a legal entity or an individual.

Document confirming payment for services by non-cash method

In this case, it is easier to prove the fact of payment, since you will still have bank documents about the transaction. In addition, an act of services rendered or a cash receipt, if issued, will help confirm the provision of services.

Document confirming payment for services in cash

If the customer is an individual, payment for services will be confirmed by:

1. Receipt from the contractor confirming receipt of funds in full.
2. Cash receipt, if the performer has a cash register.

If the customer is a legal entity, payment for services can also be confirmed by:

1. Cash order for the issuance of money to a representative of the organization.
2. A cash book in which you indicate that you gave the employee cash.
3. A check or other document issued by the contractor.
4. Advance report.
5. Accounting documents.

In both cases, the fact of payment for services can be confirmed by an act of services rendered. It also indicates that the services have been paid in full.

List of individual entrepreneur documents

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

• INN IP.
• SNILS.
• Passport (copy of all pages).
• OGRNIP IP.
• Application for registration of an individual entrepreneur as a UTII taxpayer (if this is intended).
• A copy of the tax notice about opening a bank account in the bank.

• Certificate from the Compulsory Medical Insurance Fund.
• Extract from the Unified State Register of Individual Entrepreneurs.
• Certificate from the State Statistics Committee on statistics codes.
• Copies of property insurance (if available).
• Copies of title agreements for objects of entrepreneurial activity of individual entrepreneurs.
• Notification of the possibility of applying the simplified tax system (if available).
• Agreement for a bank account.
• GRN for making changes to the Unified State Register of Individual Entrepreneurs.
• Agreement on the use of the Bank-Client system (if available).
• Certificate from the FSS.
• Certificate from the Pension Fund of Russia as an employer.
• Copies of rental agreements for equipment used by the individual entrepreneur.
• Copies of lease agreements for the premises where the individual entrepreneur operates.
• Acts of inspections by certain authorities.
• IP details form.

Read more: Apostille on birth certificate for Germany

Be that as it may, before preparing a complete list of all documents, you need to immediately clearly decide which method of taxation is most convenient for you, as well as whether your company plans to organize workplaces.

Results

Thus, to confirm the fact of service provision, an act of services rendered, a report from the contractor and correspondence with the customer will help.
To confirm payment for services, you will need an act of services rendered, receipts, cash receipts, cash order, cash book, bank documents, expense report, and accounting documents. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

How to pay for an apartment in cash to the landlord-individual entrepreneur

IMPORTANT: If you have signed a lease agreement with the tenant as an Individual Entrepreneur, then you receive all the money you receive for rent in the form of income from your business activity. You cannot receive part of the payments as an individual, and part as an individual entrepreneur.

An individual entrepreneur can open a bank account and receive rent into his account. Or, an individual entrepreneur can receive rent in cash. You can read about receiving rent through an individual entrepreneur’s account in the article “How to properly receive payment from a tenant to a bank account.”

How to process cash payment if the individual landlord is not registered as self-employed?

Receiving rent in cash for an individual entrepreneur is a feasible task, but involves the preparation of many documents. Do you need this or would you rather “pay the fines” - decide for yourself. Our task is to do everything possible to make the legal path easier. At the end of this article we have provided information about the sanctions that you may face.

Previously, there were discrepancies regarding whether an individual entrepreneur should keep cash records. Now, since 2012, in accordance with the “Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation” adopted by the Central Bank (October 12, 2011 N 373-P) and registered by the Ministry of Justice on November 24, 2011 N22394, accounting must be kept by both organizations and individual entrepreneurs, including those using the simplified taxation system (USNO). With individuals without individual entrepreneur status, everything is simpler. And the “Regulation” - now it’s about “IP-shniki”, and we must comply with it.

What to choose: BSO or KKM?

Besides cash accounting, there is another complication. To talk about it, we will have to use several terms in our article:

• KKM is a cash register machine, or more simply put, a cash register that punches cash receipts. In regulatory documents you can also find the abbreviation KKT - cash register equipment.
• BSO – strict reporting forms.

When you, as an individual entrepreneur, receive cash for rent, you are required to run a cash register receipt using a cash register or issue a BSO. The procedure for processing cash settlements with individuals is regulated by Federal Law No. 54-FZ dated May 22, 2003 “On the use of cash register equipment when making cash payments and (or) settlements using payment cards.”

IMPORTANT: BSO are used only for settlements with the population, that is, with individuals. If the tenant is an organization (even one renting an apartment for its employee), then there are two options left: either payment by bank transfer, or using a cash register. When registering a BSO, an individual entrepreneur’s seal is required.

According to paragraph 2 of Art. 2 of Law No. 54-FZ, organizations (including individual entrepreneurs) can carry out cash payments without the use of cash register equipment in the case of providing services to the population , provided they issue the appropriate strict reporting forms , that is, BSO.

The list of services to the public is contained in the All-Russian Classifier of Services to the Population OK 002-93 (the so-called OKUN), approved by Resolution of the State Standard of the Russian Federation dated June 28, 1993 No. 163.

Services to the population include, in particular,

• operations with real estate owned or leased (code 803100), including rental of housing stock (that is, houses and apartments, code 803101) and
• rental of non-residential assets (that is, garages, sheds, attics, basements, parking spaces, code 803102).

It is precisely because of these norms that an individual entrepreneur who rents out residential and non-residential premises has the right not to use cash registers when making cash payments, but is obliged to use strict reporting forms (SSR). The Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash registers, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359 (hereinafter referred to as the Regulations), establishes the procedure for the use, accounting and storage of BSO.

IMPORTANT: If you, as an individual entrepreneur, are already running a business using cash register, we recommend using cash register. If you do not use cash register, we strongly recommend using BSO. KKM requires large expenses when purchasing, as well as additional registration with the tax office.

How do BSOs differ from simple document forms?

They cannot be purchased ready-made, but can only be ordered from a printing house, since the BSO must be produced by printing and contain information about the manufacturer of the document form (printing house): abbreviated name, INN, location, order number and year of its completion, circulation (clause 4 Regulations).

For housing rental services, the BSO form is not approved by the relevant federal executive body, and individual entrepreneurs independently develop the form. Such a form must contain the required details , which are listed in clause 3 of the Regulations:

• document name, six-digit number and series;
• last name, first name, patronymic - for an individual entrepreneur;
• location of the individual entrepreneur;
• taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;
• type of service;
• cost of the service in monetary terms;
• the amount of payment made in cash and (or) using a payment card;
• date of calculation and preparation of the document;
• position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur);
• other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

How to use BSO forms?

As a rule, BSOs are immediately produced using self-copying technology: when one copy is filled out, the second one is also filled out. When receiving rent from the tenant, one copy remains with the individual entrepreneur, and the second is given to the tenant. You will find the recommended BSO form for renting residential and non-residential property (using self-copying) here Specialized BSO for rent (self-copy), and the BSO form with a receipt (without using self-copying) can be found here Specialized BSO for rent (tear-off spine). In the BSO with a tear-off receipt, the client is given exactly the receipt (similar to “vouchers” in travel agencies), and the organization keeps the stub for strict reporting. Since BSOs are still printed according to your order at the printing house, it may make sense to add some necessary fields to the spine if they are missing, but you need them for accounting.

Who can print BSO?

Any printing house that has the appropriate equipment. At the same time, unfortunately, the minimum circulation of the BSO is large, and it will last you for several years and even decades. After placing an order for BSO, we recommend keeping the order form and/or agreement with the printing house in case of an audit by the tax office.

IMPORTANT: The procedure for working with BSO is determined by Decree of the Government of the Russian Federation of May 6, 2008 No. 359 On the procedure for making cash payments and (or) settlements using payment cards without the use of cash register equipment” (link). Strict reporting forms, BSO, also need to be taken into account, why keep a separate book. The pages of such a book must be numbered, laced and signed by the Individual Entrepreneur, and also sealed with a seal (stamp). When receiving the BSO from the printing house, do not forget to issue an Acceptance Certificate

Cash transactions and cash accounting. Start.

1. An individual entrepreneur must calculate how much he can keep in the cash register. This is the so-called “cash balance limit”. Cash above this limit must be deposited at the bank into your own account or issued from the cash desk to yourself as an individual.

Regulation 373-P does not oblige individual entrepreneurs to open a bank account. In accordance with current legislation, an individual entrepreneur may not have a bank account and carry out all his payments in cash (but not more than 100,000 rubles within the framework of one agreement). But if an individual entrepreneur accepts money in cash, makes payments in cash or deposits cash into his individual entrepreneur account, he also needs to set a Cash Balance Limit starting from 2012.

IMPORTANT: If the individual entrepreneur does not set a cash balance limit, it is considered equal to 0 (zero). This means that the cash balance withdrawn by the individual entrepreneur in the Cash Book at the end of the day should also be equal to 0. This is not a disaster. How to reset the balance in the cash register at the end of the day? – The easiest way: give yourself money as an individual and formalize it with a cash receipt order (this is described below). Previously, the Cash Balance Limit had to be approved by your bank. Now this is not required and the Limit is approved by order or instruction of the individual entrepreneur himself.

2. How to calculate the cash balance limit? In the Appendix to the Regulations you will find 2 methods of calculation. But we can simplify it even more for our case. We take a period of 92 days (the maximum allowable for calculation), the volume of cash receipts (if we accept payment in cash) or the volume of cash withdrawals (if we accept payment through an account and withdraw cash), we take the amount of rent for 3 months (i.e. the same 92 days). We accept the maximum possible period for depositing or receiving money from the bank – 7 days. An example of the calculation itself is given in the example of the Cash Order, in Appendix 1.

3. To do this, the individual entrepreneur must issue an administrative document (that is, print out the order, sign it with his signature and certify it with a seal). The order determines: the cash balance limit, the place where cash transactions are carried out, and the person authorized to conduct cash transactions. If you do not have a cashier (and most likely this is the case), then assign the functions of an individual entrepreneur cashier to yourself. We also propose to include in the same document approval of the BSO form, define a simplified procedure for processing documents due to the lack of accounting, and reflect the fact that you, as an individual entrepreneur, do not have an accountant. If desired, all these items can be issued as separate orders.

IMPORTANT: An individual entrepreneur can hire a specialized company to keep records, however, as a rule, from a formal point of view, he does not hire an accountant as a person with the right of second signature, and signs all documents himself. Please clarify this issue and the text of the corresponding order with the specific company.

4. In order to keep cash records, you will need a cash book (Document form number - 0310004). You have two options for maintaining a cash book. Both options are permitted by the Regulations.

Option 1 for maintaining a cash book: maintain a cash book in electronic form, print and staple it once a year.

Option 2 for maintaining a cash book: maintain a cash book in paper form, initially stitching it and numbering it. If you decide to keep a cash book in paper form, you can buy a ready-made one.

5. All movements at the cash register, and we will have incoming transactions and outgoing transactions, are issued with cash orders . They have a strictly defined form: a cash receipt order. Document form number according to the All-Russian Classifier of Management Documentation OK 011-93 – 0310001), cash receipt order. Document form number – 0310002). You can buy ready-made order forms. For example, you can buy them here, but you have to fill them out manually, and the orders are combined into books. So you will have to buy at least 100 forms, which will last for almost 10 years. Since you do not have an accountant and cashier, the individual entrepreneur himself will sign the cash documents. Due to the fact that, in accordance with current legislation, individual entrepreneurs are not required to keep accounting records, we will not fill out the fields in the cash outflow and receipt order intended for accounting accounts.

IMPORTANT: corrections in cash documents are not allowed. If you typed it or wrote it incorrectly, make another order, it will be calmer.

We get money for the apartment