Certificate of income of an individual entrepreneur, its form and structure, procedure for obtaining

How can an individual entrepreneur confirm his income?

The standard solution for confirming one’s income is for a citizen to provide a certificate in form 2-NDFL. Taking into account the peculiarities of the individual entrepreneur’s activities, he will be able to obtain such a certificate only if he combines work in the company and entrepreneurial activity. If the individual entrepreneur does not cooperate with anyone, is subject to simplified or general taxation, the individual entrepreneur will be able to provide a copy of the 3-NDFL declaration to confirm income.

It is important that the 3-NDFL declaration contains a mark from the Federal Tax Service, or there is a receipt indicating that the document was accepted by the tax service operator. If this option does not suit the organization requesting the documents, a free-form income certificate can be used as a compromise option.

It should be taken into account that entrepreneurs may be subject to different taxation systems:

• basic taxation system (OSNO);
• simplified taxation (STS);
• have a single tax on temporary income (UTII);
• conduct business under a patent (PSN).

Remember, to confirm the income of an individual entrepreneur, it is advisable to initially discuss alternative options for confirming this position with the recipient of the documents (bank, government agency).

Individual entrepreneur income by type of taxation

The types of confirmed income of a merchant may differ in time periods. It depends on which organizations request the required papers.

Income should be shown from documentary sources:

1. Confirmed entries in the declaration, certified by the Federal Tax Service with a seal.
2. Standard accounting books for income and expenses.
3. Primary cash register originals.
4. Free-form certificates of profitability.

The authorities specify the required type of confirmation of profitability. Each entrepreneur chooses his own taxation system and works according to it.

Income of individual entrepreneurs under the simplified tax system and special tax system

An individual entrepreneur working on the simplified tax system or special tax system can confirm his profitability with a declaration.
The copy is certified by the tax representative in duplicate and attached instead of a certificate. With the simplified system, annual returns are shown. They can request income from three to six months, in which case a declaration will not be required.

Information about income is taken from the income and expense ledgers. The entrepreneur maintains cash accounting personally to determine profit. Such books are kept by entrepreneurs working on a simplified or patent basis; registration logs are approved by law.

In situations where this is required, income is confirmed by primary data from the documentation:

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• bank statements showing cash flows;
• cash receipt orders;
• concluded contracts.

The entrepreneur's income is determined from the books. It is advisable not to lose the original books, they are the evidence base.

Income of an entrepreneur with UTII

Individual entrepreneurs working for PSN do not declare income. When working for UTII, there is no real income; the declaration reflects the taxable base of the entrepreneur’s activities. Actual income will vary.

The justification of income in the declaration is not objective.
Profitability is proven by documents that reflect the business transactions of the individual entrepreneur. Reports are submitted quarterly. The periods requested on the certificates range from three to six months. Under the imputed system, there are no normative books. The Ministry of Finance proposes to confirm profitability with cash documentation, namely cash receipt orders and payroll statements.

Based on the primary documentation from the above, a document is drawn up for individual entrepreneurs on income for social security, banks and other institutions.

Doing business on OSNO or simplified tax system

So, if business is carried out on OSNO, or according to the simplified tax system, each individual entrepreneur is required to annually file an income declaration in form 3-NDFL. This document confirms all income of the past year.

If it is necessary to provide additional data on the income of the current year, this can be done using the Income and Expense Accounting Book. You will need to make a copy of this document (issue an extract for the required period), sign and certify with your own seal.

An alternative to confirming current period income may be:

• primary documents confirming the conduct of business;
• a special register where all monetary transactions are recorded and systematized;
• certificate in any form with the signature and seal of the individual entrepreneur.

Remember, all data provided in the future (after the end of the year) will have to be reflected in financial and tax reporting. Otherwise, the individual entrepreneur can expect a substantial fine, as well as blocking of all current accounts.

UTII taxation system

Individual entrepreneurs quite often use UTII. This is a type of taxation that is only possible for certain types of economic activities of enterprises or entrepreneurs. It is based on the calculation and payment of a single tax on imputed income (UTII), which in turn is calculated on the basis of physical indicators, and not real money received.

Important ! Such a tax has nothing to do with the income tax or the unified tax of the simplified tax system, since its calculation is not based on the summation of real income.

On PSN

The specifics of doing business after purchasing a patent allows an individual entrepreneur to avoid drawing up any reporting. Here, tax calculation is carried out immediately upon purchasing a patent. Thereafter, there is no need to file an annual return. A patent can be issued for a period of one to twelve months. You can obtain several patents at once to work in different regions, or to carry out different types of activities. For such businessmen there is no mandatory requirement to have cash registers.

But this does not mean that he should not fix his income level. After all, exceeding the amount determined by the patent (the maximum possible limit is 60 million rubles per year) will entail a ban on doing business on the patent. Therefore, such entrepreneurs must maintain an Income Accounting Book.

Is it possible to get a mortgage without proof of income?

A mortgage without documents confirming income is also possible. Some banks are ready to work with clients who are unable to provide financial documents, but are quite solvent. Of course, the mortgage terms in this case may differ greatly from the standard ones.

1. How to contact a bank about a mortgage online? Today you don’t have to go straight to the bank to apply for a mortgage. The initial application can be submitted on the official website of the financial institution. Filling out the document will take a few minutes. Usually in the application you need to indicate passport data, information about your place of work, income level, marital status, and the presence of children. Some time after sending the application, a bank employee contacts the client and informs about the preliminary decision of the credit institution. As a rule, this takes from one to three days.
2. Mortgage terms. Of course, you can’t count on favorable mortgage terms without proof of income. The bank takes a big risk by approving a mortgage for an individual entrepreneur with an uncertain level of profit.
   

   This means that the borrower is expected to:

   • a large down payment, which can range from 30 to 50% of the cost of the purchased housing (maternity capital can be used as a down payment);

   a small amount of the loan itself (it is approximately 20% less than the amount that the bank would issue if the borrower had a full package of documents);

3. relatively short loan period (maximum 15-20 years);
4. and, of course, the interest rate is above average (usually the rate increases by 1-5% per annum).

In addition, you will also have to find a guarantor. Also, the financial institution may require some kind of collateral.

5. What's wrong with a mortgage without proof of income?

   
   

   If a person applies for a mortgage as an individual entrepreneur, but cannot document his income, the bank will only be able to approve the loan on conditions that are unfavorable for the borrower. As mentioned above, the interest rate will be too high, you will have to make a large down payment, and the loan amount itself will not be very significant. But among other things, there is a high risk of being denied a mortgage. Even despite more favorable terms for issuing a loan to the bank, financial institutions are in no hurry to contact individual entrepreneurs who cannot confirm their income. It's too risky. All such applications are considered longer and more carefully.

Form and structure of the certificate

Very often, government bodies act according to a clearly established bureaucratic scenario, which excludes the acceptance of any documents other than those indicated in the list. In this case, if a “certificate of income” is required, they will not want to accept any other documents from you (copies of tax returns, registers, income books, primary documents).

The income certificate itself does not have any clearly formulated (mandatory) structure. But some details must be present in such a document. This list included:

1. Availability of details. The full name of the businessman, his tax number, current account, contact (registration) information, telephone number, allowing identification of a specific entrepreneur must be indicated here.
2. The name of the document, its registration number, date of execution. This position allows you to identify the document itself, as well as find the original source in the future (if necessary).
3. Full name, position (status) of the citizen (employee) to whom such a document is issued. If the certificate is issued to yourself, you will need to completely duplicate the details.
4. Information about income required by the organization. There are possible options here (you should initially clarify where you will send her in the future). The amount of income can be indicated in one position for the entire requested period, or can be broken down by month, with transcripts provided for each position.
5. Signature of the manager and chief accountant. In the case of an individual entrepreneur, such a document is signed by himself and the chief accountant. If business and accounting are carried out by one person, he simply signs this certificate twice. The signature is certified by a seal.

Remember, some banking and government agencies provide samples of the desired documents (including income). If you receive such a sample in advance and fill it with your information, this can significantly simplify the procedure for further communication.

Possibility of using declarations on UTII

Since the tax base when applying a single tax on imputed income is this same imputed income, which in its essence is potentially possible and not real, then neither an entrepreneur nor an organization has the right to provide a completed UTII declaration as confirmation of their income.

According to the explanation of the Ministry of Finance, expressed in letters, this declaration is filled out on the basis of physical indicators and hypothetical profits, which has nothing to do with real income.

Important ! However, in practice there are cases where employees of the Social Security Service or other services still accepted the UTII declaration as proof of the amount of income. This is fundamentally wrong.

Documents for a mortgage for individual entrepreneurs on UTII

Entrepreneurs on UTII show the bank UTII Declarations to confirm their income. Because reporting on UTII is quarterly, then to determine the amount of annual income, the indicators of line 100 in the declarations for the 1st, 2nd, 3rd and 4th quarters are added up. Tax is deducted from the total income.

The imputed income from the declaration may differ significantly from the actual income of the entrepreneur, which will have an unfavorable effect on the loan amount. In order to confirm income, individual entrepreneurs can additionally provide bank statements or certificates in any form.

What is special about a mortgage for individual entrepreneurs?

Individual entrepreneur (IP, private entrepreneur) is a special status that allows you to do business without a legal entity. It has simpler rules for creating, organizing a business and taxes. The advantages come with disadvantages. For example, an individual entrepreneur is liable for his obligations with all his property.

Scoring, credit history and social networks. How do banks check a mortgage borrower? Sometimes the bank, at first glance, refuses a mortgage for no reason. SPbHomes.ru will tell you how to successfully pass a bank check.

It is more difficult for an individual entrepreneur to take out a loan or mortgage than for an ordinary individual working for a hiring company. Business is always associated with risk, which means such a borrower is potentially less reliable. Therefore, mortgage conditions for individual entrepreneurs are more stringent than for ordinary people.

If you have an open individual entrepreneur and are also employed, then you should try to take out a mortgage as an ordinary individual. Of course, provided that your income is sufficient for a loan. You are not required to disclose to the bank that you are an individual entrepreneur.

Confirmation of income for an individual entrepreneur's mortgage on the Patent

Confirmation of the income of an individual entrepreneur on the patent taxation system is the Patent for the use of PSN and the Book of accounting for the income of the individual entrepreneur on the patent.

The patent contains the amount of potential income for this type of activity of the individual entrepreneur and the tax is calculated from this amount. But the actual income of an entrepreneur is usually significantly higher (this is the advantage of PSN). Therefore, to confirm income on a patent, it is important to provide an income book in which entrepreneurs record their receipts of money.

The tax paid on the patent and the amount of insurance premiums of the individual entrepreneur are subtracted from the amount of income, because On a patent, contributions do not reduce tax.

Which banks issue mortgages?

An individual entrepreneur can get a mortgage from most banks. Among them:

• Sberbank;
• Bank "Saint-Petersburg"; — “Deltacredit”;
• Gazprombank;
• AK BARS;
• Absolut Bank;
• Uralsib Bank;
• Promsvyazbank.

Common to most banks is the requirement for a minimum period of existence of an individual entrepreneur. It ranges from 12 months to 2 years depending on the bank. The longer the IP has been in existence, the greater the likelihood of receiving approval.

Credit organizations often impose special conditions for entrepreneurs. For example, they increase the interest rate or down payment.

Unfortunately, the conditions are not always clearly stated on the bank’s official website. For example, Sberbank does not even advise on the size of rates over the phone - only during a personal visit to the office.