The essence of “imputation”
UTII is one of the special tax regimes. Individual entrepreneurs who use it are classified in a separate category. Fiscal policy towards such businessmen is completely different than towards those who work on the “simplified”, general system. The accounting rules for individual entrepreneurs on UTII in 2021 are also their own.
In addition, not every entrepreneur can choose a UTII. The fact is that his activities should be included in a special list.
The main difference between UTII and the simplified tax system and the general regime is that the amount of income and the corresponding tax are, as it were, imputed to the entrepreneur. Based on the target indicators approved by tax legislation, such businessmen make contributions to the budget. Amounts depend on:
- physical indicators;
- areas of activity;
- region of location.
At the following link you can download the individual entrepreneur’s application for the use of UTII.
“Imputement” involves a number of features related to the payment of taxes. And it also imposes some specific responsibilities on the merchant. Therefore, businessmen often ask the question whether the individual entrepreneur keeps accounting records on UTII.
So: accounting is not the responsibility of individual entrepreneurs working on an “imputed” basis. But there are some nuances. Although, apparently, no changes in this area are expected for 2021.
What documents should an individual entrepreneur have? Package of documents for an individual entrepreneur
Detailed information about 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 that every businessman conducting business in Russia is required to submit.
More to read: Documents for benefits for the poor, what documents
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 assessments on property, VAT and personal income tax. Other taxes must be paid in the manner prescribed for individual entrepreneurs under the general tax regime.
How to keep track of income and expenses
The Tax Code (Article 23) states that payers must keep track of their income and expenses if this obligation is reflected in tax acts.
There is one more point in the Tax Code of the Russian Federation. Article 54 obliges merchants to calculate the tax base according to the data obtained as a result of calculating the income and expenses of their enterprise. The procedure is fixed by the Ministry of Finance.
The most interesting thing is that for UTII such a procedure does not exist. This means that the norms of this article do not apply to individual entrepreneurs working under “imputation.”
Business Forum
1. You are required to comply with cash discipline (registration of PKO, RKO, cash book) - read Regulation No. 373-P dated 10/12/11. 2. Recently, when checking with impostors, tax authorities require a log of registration of issued sales receipts. The law does not require keeping such a Journal. This is purely a local tax initiative. Therefore, you clarify this point with your tax office, and if your tax office requires such a Journal, you decide for yourself: you will argue with the tax authorities, or keep this register in silence. There is no approved form of the Journal (you develop it yourself). 3. Warehouse accounting (how much product was purchased, how much was sold, how much was in the “warehouse”). There are no special requirements for individual entrepreneurs for warehouse accounting. Do you want to make a table in Excel, or do you want to line a regular notebook and reflect the movement of goods there. Regarding the storage of documents: clause 8, clause 1 of Article 23 of the Tax Code of the Russian Federation “for four years, ensure the safety of accounting and tax accounting data and other documents necessary for the calculation and payment of taxes, including documents confirming the receipt of income and expenses ( for organizations and individual entrepreneurs), as well as payment (withholding) of taxes.” Cash documents are stored for 5 years.
At the same time, it should be noted that UTII payers are required to comply with the procedure for conducting settlement and cash transactions (clause 5 of Article 346.26 of the Tax Code of the Russian Federation). This requirement also applies to entrepreneurs (clause 1.1 of Bank of Russia Regulation No. 373-P dated October 12, 2011 “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation”). Consequently, entrepreneurs, including UTII payers, are required to store for a specified period of time documents related to settlement and cash transactions (in particular, cash books) (Part 1, Article 17 of the Federal Law of October 22, 2004 No. 125-FZ “On archival affairs in the Russian Federation", clause 4.1 of the List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods, approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558).
Also read: What documents do pensioners need to receive a tax deduction?
Position of the Ministry of Finance
In clarifications of 2012 No. 03-11-11/233, the financial department clearly distinguished whether an individual entrepreneur keeps accounting on UTII. This position is unlikely to change in 2021. Here's what the document says:
A) when calculating the imputed tax, a businessman must use a special base.
To determine it, there is a formula: Basic profitability × Size of the physical indicator The value of the latter is determined depending on the type of activity.
B) The individual entrepreneur on the “imputation” must keep records of physical indicators and promptly reflect their changes in documents.
All this makes it possible to conclude that for businessmen working on imputation, the question of whether an individual entrepreneur keeps accounting is closed: maintaining accounting and accounting for income and expenses is not an obligation.
There is one more aspect that the Russian Ministry of Finance paid attention to. Individual entrepreneurs working for UTII pay tax regardless of the
- whether they carried out activities;
- whether they received income during the reporting period.
After starting work on the “imputation”, such businessmen are required to make contributions to the budget in the established amount (clarification No. 03-11-11/8433 of 2015).
Individual entrepreneurs who pay UTII should not keep books recording income received and expenses incurred, since this obligation does not apply to them.
The rule about the absence of the need to maintain [accounting for individual entrepreneurs on UTII (in 2019 and before), as well as accounting for income and expenses, was enshrined in law more than 10 years ago. Since then, no innovations have been adopted. Neither in 2021 nor in 2019 are individual entrepreneurs required to keep accounting records on UTII.
What documents should an individual entrepreneur keep on UTII?
for four years, ensure the safety of accounting and tax accounting data and other documents necessary for the calculation and payment of taxes, including documents confirming receipt of income, expenses (for organizations and individual entrepreneurs), as well as payment (withholding) of taxes, if otherwise not provided for by this Code;
An individual entrepreneur operates only within the framework of the taxation system in the form of UTII. A request was received from the tax authority conducting a tax audit of the contractors of an individual entrepreneur to submit documents related to the activities of these counterparties: contracts, certificates of work performed, invoices, etc. Is he required to provide any documents? After all, in accordance with the law, he is not obliged to maintain accounting records and, accordingly, store these documents?
27 Jun 2021 stopurist 1053
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The procedure for recording physical indicators
The Tax Code (Article 346.29) establishes a list of physical indicators and their size necessary for entrepreneurs to calculate UTII amounts.
Thus, working in trade involves using retail space as a physical indicator. Some industries rely on the number of employees. And when carrying out passenger transportation, to calculate the amount of tax, the transport capacity of the entire fleet is used as a physical indicator.
Also see “The right of an online store to UTII”.
Individual entrepreneurs who have chosen UTII as their tax regime are required to keep timely records of the physical indicators used. If their amount changes, the updated figures must be taken into account when calculating the amount of tax payable. They are used from the beginning of the month in which the change occurred. In addition, payers are responsible for ensuring that updated data are applied in a timely manner.
Also see “When UTII will be cancelled.”
Read also
22.11.2016
Accounting for UTII
But during a tax audit, documents relating to the activities of the person being audited may be requested. This provision is interconnected with the clause of the Tax Code obliging taxpayers to store accounting and tax documents for four years, including:
In this case, the average number of employees should not exceed 100 people. It is necessary to clarify that the census has undergone some changes. Thus, instead of the average headcount indicator, the average headcount indicator is taken into account, which includes external part-time workers and employees under a civil contract.
Is it worth it for an individual entrepreneur to do accounting?
An individual entrepreneur has the right to independently decide whether to keep accounting records or not. On the one hand, this is quite difficult for a person who does not have special knowledge. On the other hand, accounting allows an individual entrepreneur to quickly obtain reliable information about the financial and economic activities of his company, monitor the state of financial flows, material resources, etc. In addition, when using an automated accounting system in specialized programs, the whole process becomes not very labor-intensive.
It is also advisable to keep accounting records for individual entrepreneurs using the simplified tax system whose activities are related to trade. This will allow them to control their assets. Accounting must be carried out in accordance with the norms of Federal Law No. 402-FZ of December 6, 2011. With a small amount of assets, an entrepreneur may refuse to do accounting. If the activities of an individual entrepreneur are related to the provision of services, then he also does not have to keep accounting records.
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An individual entrepreneur also has the right to independently determine in what order he should conduct accounting: in general or simplified.
According to the fourth part of the sixth article of Federal Law No. 402 of December 6, 2011, individual entrepreneurs can use simplified methods of accounting and reporting.
For example, the purchase of materials in simplified accounting may be accompanied by the following entry:
Dt10 “Materials” - kt 51 “Current accounts”. Thus, account 60 “Settlements with suppliers and contractors” is excluded from the record.
A simplified accounting system allows individual entrepreneurs to reduce the number of synthetic accounts used. So, instead of accounts 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses” you can use one account – 20 “Main production”, and instead of accounts 41 “Goods” and 43 “Finished products” you can use only account 41 .
Why do you need an accountant?
It should be noted that individual entrepreneurs have the right to refuse to use the double entry method.
For more detailed information about simplified methods of accounting, we recommend that you refer to the following documents:
- Standard recommendations for organizing accounting for small businesses, contained in Order of the Ministry of Finance No. 64n dated December 21, 1998.
- Information from the Ministry of Finance “On the simplified system of accounting and financial reporting” No. PZ-3/2015.
