The Standard Form of Accounting for Individual Entrepreneurs on the General System has been approved

Count

How to fill out

Box 1

"Day month year"

Indicate the date of receipt of income or if there were expenses. If there was no income or expenses on a particular day, do not fill in the field. When calculating the final indicators for a month, quarter or year, the corresponding period is indicated.

Box 2

"Amount of income received from economic activity or independent professional activity"

The actual amount of income received in cash and non-cash form, as well as income in kind, is indicated.

VAT payers indicate income excluding VAT.

If income is received in a foreign currency, you must record the amount in the hryvnia equivalent.

Income is recorded as a total amount for the day without decoding.

Box 3

"Amount of funds returned to customers (suppliers) and/or prepayment for goods (services)"

The amount of funds returned to the buyer in connection with the return of the goods or in case of a refund of the prepayment is indicated. The amounts are recorded without a minus sign.

Box 4

"Total amount of income received subject to declaration"

Indicate the difference between income (column 2) and expenses (column 3). Expenses can only be deducted if they are documented.

Box 5

"Details of the document confirming the expenses incurred"

The number, date, and name of the expense document are indicated. Expenditure documents include: payment order, expense invoices, acts, fiscal check, etc.

Box 6

"Expenses for the purchase of inventories sold/used in the production of goods"

Indicate expenses directly related to the receipt of income for the day. The data is recorded on the day when the income was received (the shipment of goods does not matter) and the expenses were paid.

If a barter transaction was carried out, the value of the goods transferred is recorded in this column, and the value of the goods received is recorded in column 2.

In case of return of the goods by the buyer (column 3), the amount of expenses incurred earlier with a minus sign is indicated.

Payers of MPE indicate costs without taking into account MPE.

Box 7

"Expenses for remuneration of labor of individuals in labor relations / for the performance of works, services under contractual services agreements"

The amount of labor costs without deduction of taxes, the so-called "dirty" salary, is indicated. Salary expenses are indicated by the actual date of payment, i.e. even if there was no income on that day, such expenses can be recorded.

Box 8

"Expenses for taxes, duties, EU, licenses and permits"

The amounts of taxes and fees, unified social tax, fees for obtaining and renewing licenses are indicated.

You cannot include amounts of input VAT, amounts transferred to the SEA VAT account or paid to the budget.

The amount of expenses can be recorded regardless of whether income was received on that day or not.

Box 9

"Other expenses related to income generation"

Expenses related to rent, utility bills, payment for the services of a centralized service center, business trip expenses, etc. are indicated.

The amount of expenses can be recorded regardless of whether income was received on that day or not, as long as there are supporting documents.

Box 10

"Depreciation and amortization"

The amount of depreciation accrued for the reporting period for PPE and NMA is indicated. The data is copied from column 11 of the "depreciation" appendix to the Model Form.

Box 11

"Amount of net taxable income"

The difference between column 4 and columns 6-10 is indicated.

If the value is negative, a dash is placed in the column.