C 18 October there is a new form of books of income and expense individuals-entrepreneurs

October 18 , in force from 16.09.2013 Mindohodov order , the number 481, which approved the form of books of income and expense that are physical persons - entrepreneurs , except for those who have chosen a simplified system of taxation, and physical persons engaged independent professional activity , and Order its conduct .
 
   The provisions of the Order provides that the book of income and expense is chosen by the taxpayer in paper or electronic form. In particular, the Order provides specific requirements as to what action is to implement physical person - entrepreneur to maintain books in paper or electronic form , and the order in which it entered information.
 
   In addition, the order provides that the entries in the book are made on the basis of the working day during which the income is paid . In this book kept by physical persons - entrepreneurs within 3 years after the end of the reporting period in which accomplished the last record . These books are filled with coppers in UAH , and are used natural persons - entrepreneurs to fill in a tax return on property status and income .
 
   Error corrections or adjustments allowed by adding the line that reflected a negative or a positive value.
 
   Among other things , it is noted that physical persons - entrepreneurs registered for VAT , do not include the income and expenses of VAT included in the price of purchased or sold goods (works , services).
 
   In contrast to the previously existing forms of Books, is not reflected in the new internal moving goods and there are fewer columns:
 
   - Accounting period (day , month , quarter , year);
 
   - The amount of income;
 
   - The amount of the returned funds for goods (works, services);
 
   - The total amount of income to be declared (g 2 - g. 3);
 
   - Expenses ( details supporting document , the amount of costs associated with the acquisition of goods , the cost of compensation of employees , other costs) ;
 
   - The sum of net taxable income ( Gr. 4 - t. 6 - t. 7 - t. 8).
 
   With the entry into force of the order number 481 preraschaet of the previous order , the State Tax Administration of 24.12.2010 № 1025.