Ефективний облік у ФОП: стратегії та перспективи в умовах сучасного бізнес-середовища

Abstract

This article examines the importance of proper financial accounting for individual entrepreneurs and highlights the need to adapt the legal and tax environment to the needs of this specific category of business. Accounting for individual entrepreneurship consists of accounting for income and accounting for goods, which include services provided or the sale of goods. The mandatory details of primary documents required for the correct accounting of individual entrepreneurs in accordance with the Law of Ukraine «On Accounting and Financial Reporting in Ukraine» are considered. The features of compiling and signing primary documents, which can be created both in paper and electronic form, are allocated. Additional details are also considered, which may be included depending on the nature of the business operation and the requirements of the law. In the context of modern technologies, an overview of the electronic exchange of documents and the requirements for electronic signatures for their recognition is also provided. The issue of insignificant deficiencies in documents containing information on business operations and their impact on the recognition of such operations is studied. Deficiencies that do not interfere with the identification of the participants in the operation and contain important details, such as the date of preparation, the name of the enterprise, etc., are not considered grounds for non-recognition of the operation. It is underlined that each situation will be checked individually by the supervisory authority, so it is recommended to carefully monitor the availability and accuracy of all details of the document. In particular, minor deficiencies are considered on the example of an invoice, pointing out those details, the absence of which is a minor drawback. The article examines in detail the accounting of incomes of individual entrepreneurs and identifies its important aspects. The authors focus on the fact that income accounting can be carried out in any form, but specify that individual entrepreneurs are subject to financial responsibility for failure to ensure the safekeeping of primary documents.