Primary documents for IP on the simplified tax system - contracts, acts

For income you must have a primarydocumentation, that is, just because you can not get money, there must be a justification. At first it is very unusual, because when you work as a physical person, this paperwork is not there, but in practice everything is not as difficult as it seems. It does not scare me at all to issue an invoice or send an act, given that I always have all the templates at hand in the accounting service, from where they can always be downloaded.

The content of the article

Primary documentation for FE

My post is written based on what I chosesimplified taxation system (USN 6%) and maybe there are some nuances in other systems. Nevertheless, contracts / acts / bills / Kudir will be approximately the same for everyone and the essence of primary documentation also does not change.

Almost all forms and ready-made templates can bedownload online if you need them. Since I have been using the My Business service for a long time, I download everything from there. Moreover, in the same place they are kept by me in the completed form. Accounts and acts are the same, for contracts there are a lot of different templates. KUDIR is also in My Business.

Primary documents for SP - my folder

Primary documents for SP - my folder

Conclusion of an IP contract or acceptance of an offer

So, before doing some work orto provide a service, you need to conclude an agreement, sealed by the signatures of the parties and seals (the SP can only put a signature, the seal is optional). If you enter into an agreement with a company (affiliate) that pays you money, then it already has an agreement and you will not have to invent anything. This, of course, if there is a version of work in white with payments to a bank account, and not just e-wallets.

Many affiliate programs or services work oncontract-offer, which can be downloaded as a pdf file on your comp. The offer does not require the parties to sign, and during registration (creating a personal account) you agree with it (accept). This is equivalent to subscribing. Date of conclusion of the contract - the date of acceptance of the offer.

For private clients, the contract will have to doon their own. There is a certain hitch, because few of the users will want to enter into a one-time contract for some minor services, such as consultations or the creation of a blog. That's the convenience of the Internet, that you don’t need to go anywhere, and the customer will definitely not want to leave home for mail to send the original contract. But there is a way out of the situation - the very contract of a public offer (an example of a contract). You can put on your site a link to the offer, for example, next to the button "Send request" and sign that when sending such a message, the user accepts the offer. You can decide for yourself which action is more suitable and after that the offer is considered accepted by the customer (payment of the invoice, registration on the website, etc.). Thus, everyone is happy: both the customer (his signature is not needed) and you, who did everything within the law.

The act of work performed or services rendered

Once you have done your job, youexpose the act of work performed, or the act of services rendered. You will have to send the original of this act to the customer by mail, and he must sign it and send it back to you (in person, this can also be checked). Since not every customer wants to sign something there, usually a line is written in the contract (or offer) that if the customer does not sign the act and does not send it back, then the work / service is considered to be executed properly. And in your hands you have a piece of paper from the post office (you need to send with the notification of receipt) that you sent the act, this is enough.

But I described it to you the perfect option. Some affiliate programs (we are talking about freelancing more), do not need your acts or send you a report / act by mail every month (or another period). Rather, the acts are needed by the Individual Entrepreneur himself to prove that the work was done and the service was rendered if the customer suddenly wants to return the money back. As primary documentation for tax it will be enough to extract from the bank with your transactions.

Until I found an option so that the acts couldexhibit electronically. Yes, this can be done, and in the contract of the offer to prescribe that the act is sent by e-mail, and then the customer must sign it and send it by regular mail, and if he does not do that, then the work / service is considered to be executed properly. But I was not recommended to do that, because I don’t have any documentary confirmation of the act’s departure. Or, alternatively, not to issue an act at all and be content with an extract from the bank, where there is the fact of payment for the work / service.


Another primary document is an invoice. You expose it after the performance of the work / service along with the act. But the invoice is optional, in fact, it’s just your details for which the customer must pay for your work, and the required amount of payment. The invoice is often invoiced by email, on a form or in a more or less free form. However, some companies may still need to send the original invoice later too.


KUDIR is a book for recording income and expenses, whereyou enter all receipts and all expenses in chronological order and on the basis of primary documents that support your income (bank statements, contracts, acts). In the case of the simplified tax system, 6% of the costs are optional, they do not participate in tax calculation, but I still do it for my convenience. If you have 15% of the simplified tax system, then the costs must be noted, otherwise you will not be able to calculate the tax.

Previously, KUDIR had to be tax certified, butWe are lucky with you and since 2013 this is not required. KUDIR can be conducted on paper or electronically, as you wish, but I am for modern ways. At the end of the tax period (for the USN calendar year), the book is printed and flashed, and a new book opens in the new period. Blank KUDIR you can download here.

Stitching is actually optional, as well as print. Now, if there is a tax audit, then it will be possible to do this, and then once again, transfer the paper.

Why do we need primary documents

An important question: do you really need these documents? Answer: by law, yes, but in reality it will be required only with desk audits (the tax officer calls you individually). That is, in ordinary life, you simply keep them, lead the KUDIR, and don’t give up anything anywhere. As far as I understand from the forums, such checks are very rare when it comes to small-scale entrepreneurs with SSN.

Better to think about how to minimize yourdocumentation if your activity is simple. For example, to reduce the number of operations - let some affiliate program transfer money not once a month, but a couple of times a year. You can use the aggregator affiliate program, rather than each separately. For private clients, you can connect the payment on the website from the payment aggregator, by type of Robokassa, then all the payments you will have come from the service (and not from customers), and the documents, respectively, will be from him.

P.S. If you have not registered your IP, please read my step-by-step instructionI described all the actions in great detail7

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