► Bookkeeping for IT companies
We are boldly suggesting something we know well, know and can apply …
Or did you ask yourself such questions?
What is professionalism in simple words?
How to distinguish an expert from a non-professional?
Perhaps you have watched in life – a real expert always and immediately knows where exactly to look, and not a specialist – will walk around and make an intelligent appearance.
Typical mistakes are the provision of programming services instead of the transfer of intellectual property rights, the payment and taxation of remuneration and wages, instead of payment and taxation of royalties, incorrect accounting of intangible assets and costs for the production of IT products, and the non-recognition of exchange differences in the receipt of foreign exchange earnings in foreign economic activities. Not a specialist in such cases gives blurry, uncertain half-hearted solutions. It’s like programmers have a simple rule – in the binary system of numeration 0 or 1, and can not be zero and a half or a quarter of a unit.
That’s it, the specifics of IT business differs from all typical businesses – trade, production, services. And we offer accurate and proven solutions for IT companies, as can be seen from customer feedback. An accountant in an IT company should be with a successful experience in the IT field, and not just with significant experience.
So, if your company is an outsourcing or “grocery” AI company, it is important that your accounting department be dealt with by experts with experience in the IT industry who have a good reputation in the IT field.
Where did we get the experience of IT accounting?
The IT industry is relatively new and growing in recent years in Lviv, which is the real center and flagship of the IT market. Therefore, we have a significant practical experience in the accounting business in companies engaged in AI-ti activities. The main activities of such companies are mainly:
– computer programming, development, modification, testing and technical support of software;
– development of structure and content for creating and executing system software, application programs, databases, web sites;
– software configuration, modification and configuration of existing software applications;
– advising on informatization, planning and designing of integrated computer systems;
– data processing, information placement on Web sites and related activities;
– payment and receipt of royalties from non-residents, provision of programming services to non-residents.
The accumulated experience in this field of activity gives us the opportunity to optimally leverage the results of economic activity and prevent the slowing of business through the solution of accounting and tax problems ….
If the client company is more large-scale, the picture of creation of primary documents by the assistant to the bookkeeper, office-manager, or other administrative personnel, which can be the staff employee of the Client, will be ideal. At the same time, we test, train, coordinate, monitor and inform on this, how to optimally reflect on current operations, and our company assumes all responsibility for maintaining records, reporting and paying taxes.
Such a distribution of responsibilities allows the owners of IT (ai-ti) companies to focus on business, and not to solve accounting and tax rebuses. The owner should not be bothered by the site of the account, he simply forgets about it, as we take it on our shoulders, streamline and establish the preservation of the valuable assets of the Client’s company.
The specialists of the company, the key ones of which have the specialization of the international certified accountant – practice (CAP / CIPA certification), which especially helps in accounting and reporting with customers and investors by non-residents, provide a unique service for conducting an express audit. This means a quick check (from one to five days) of key parameters of the Client’s accounting and tax records. Based on the results of such a survey, a specialist’s report on the identified shortcomings and recommendations is issued, and how to correct them. At the request of the Client, we investigate and propose a scheme for optimizing cash flows, which allows you not to overpay taxes under the current legislation.
This type of verification is carried out on its own technology and gives an opportunity to look at a group of “friendly” enterprises or entrepreneurs as a whole. Such a holistic picture and the “outside” view of a professional specialist in the field of AI services, helps to see what was “invisible” until now. Practice shows that identified gaps in business processes tend to lead to excessive taxation or unnecessary tax risks.
In the report, we not only point out the shortcomings that are identified during the audit, but also give advice on how to eliminate them with the least tax risks.
Practical day-to-day accounting of AI companies allows us to work out the typical mistakes that are usually allowed in the field of AI services. With our recommendations, we can act on the lead and, accordingly, prevent the occurrence of risks.
Advising on tax matters
Consultations written and oral, optimization schemes, work with non-residents in IT activities – this is what we face every day in our work. The practical skills obtained in this way are the guarantor of the fact that we are getting along well in the bookkeeping in the field of AI services and are ready to share with you the experience gained.
If you need to get one of the above services QUICKLY and QUALITATIVE – contact the Accounting Company
► Accountancy of a private entrepreneur
For individuals entrepreneurs, our company provides services for the accounting of a private entrepreneur, which includes accounting services for the maintenance of tax accounting and internal accounting.
The service “Accountancy of a private entrepreneur” is very often used at the first independent steps in business, as well as in cases when enterprises and companies organize the staff of employees by concluding civil contracts with employees who are drawn up as SPD (organizational legal form of economic activity – physical Person entrepreneur abbreviated as FLP)
The tax legislation of Ukraine during the existence of a simplified system of taxation, accounting and reporting increased the responsibilities of business entities of individuals (abbreviated – SPDFL) and complicated the definition of ways and systems of taxation.
Compared to the way it was before 01.01.2012, when all single tax payers were in the same group, in particular, the payers of the single tax were divided into four groups, each of which was set different tax rates, at a fixed rate or in% percent), as well as a number of restrictions on the activities, size of income and number of employees.
Also, to the earlier single tax payer report, additional reports of the private entrepreneur have been added, – a report on the paid income of the 1-DF, the single social contribution (ERU) report, the personification pension fund (annual) report, the vacancy report, the citizens quota calculation , Insufficiently competitive in the labor market, as well as responsibilities for the registration and maintenance of personal data bases, updated responsibilities for keeping records of settlement transactions at retail sales of goods or services, with the availability of payment cards rminalov for acceptance of payment cards and the like.
Reporting of FLP
Of course, everyone is able to understand all the subtleties of accounting in order to compile the reports of FLP, but whether to spend the most valuable is the time for routine and monotonous operations, instead of devoting all your time and attention to the development of your own business.
As a rule, in the tariff package, the accounting and reporting of the SAP on a single tax includes preparation and presentation:
– a single tax report;
– report on income paid 1-DF (1 time per quarter);
– Report to the pension fund for personalization (summer);
– Customer notification of the amount and terms of payment of the single tax;
– notification of the client about the amounts and terms of payment of a single tax and payments on ERU (single social contribution);
– keeping the book of accounting of incomes and expenses of FLP (when conducting the book by the entrepreneur independently, if necessary, the permanent location of the book at the place of the activity – we give a discount).
In the tariff package, accounting and reporting by FLP, which are VAT payers, are additionally prepared and submitted:
– VAT declaration;
– registers of issued and received tax bills.
For the official registration of the relationship, guarantees of our full responsibility and legality of the client’s representation in state bodies, the bookkeeping of a private entrepreneur is provided under a written contract for accounting services.
The company’s specialists prepare and submit reports of a private entrepreneur in Lviv and in general in Ukraine without problems, since when concluding an accounting service contract, we simultaneously draw up, through a certified organization, documents for filing reports in electronic form, via e-mail, Digital signature (EDS) reporting. This is a very simple, modern, efficient and convenient way of reporting SPD and “communicating in absentia” with the state tax service (now the Ministry of Revenue and Fees), a pension fund and the like. If there is an EDS, there is no need to spend precious time standing in lines and risk paying a fine for late submission of accounts.
Electronic keys transferred under the act can be stored with us, on reliable carriers and in a reliable storehouse. You do not need to buy additional software if the EDS is used in accordance with the contract on provision of accounting services.
More details of the terms of cooperation can be discussed over the phone, in face-to-face meeting, or via Skype.
► Tax reports of an individual entrepreneur
Accounting outsourcing for the maintenance of tax accounting and internal accounting for a private entrepreneur on the basis of the basic tariff package “Accountancy of an individual entrepreneur.”
The Tax Code of Ukraine, on the one hand, has simplified a little for “uproschentsev” and made it difficult for individuals “entrepreneurs” to keep records and reports.
According to the tax code, special requirements are imposed on the accounting of individuals of entrepreneurs using the general taxation system. Such entrepreneurs, in order to correctly calculate taxes, now actually need to keep records on the accounting rules established for legal entities. In addition, it is necessary to maintain a paper book of income and expenditure records (electronic form does not exist) with manual recording of each operation, and not with the daily result as previously permitted. In this regard, there are large risks of fines for cash transactions, errors in records and the like. Even for legal entities, there is no longer such a routine way of accounting as the maintenance of handwritten accounting books. Therefore, if you are not a simplistic entrepreneur, your business is profitable, stable and capable of developing, we advise you to register a legal entity (for example, a private enterprise or a limited liability company) and conduct business through your enterprise, using tax planning, which means regular tax reporting . So it will be easier and safer.
For an entrepreneur – a simplified employee without employees, the tariff package meets the following criteria:
Simplified taxation system for individuals – entrepreneurs who do not have employees.
Entrepreneur – a single person with employees, will have a tariff package that meets the following criteria:
Simplified taxation system for individuals – entrepreneurs who have hired workers.
To an entrepreneur – a generalist without employees, the proposed tariff package meets the following criteria:
General taxation system for individuals – entrepreneurs who do not have employees.
For an individual entrepreneur – a system-general with employees, this tariff package meets the following criteria:
A general taxation system for individuals – entrepreneurs who have hired workers.
To an individual entrepreneur – a system-general with hired workers, who is a VAT payer, the tariff package meets the following criteria:
FLP is a VAT payer, a general taxation system for individuals – entrepreneurs who have employees.
The cost of subscription fee (tariff package) depends on the number of transactions carried out per month and employees.
These tariff packages include preparation and presentation:
• a single tax report (quarterly);
• Report on paid income 1-DF (1 time per quarter);
• a report to the pension fund for personification (summer);
• timely communication of the individual entrepreneur personally about the amounts and terms of payment of the single tax and ERU (single social contribution);
• keeping a book of accounting of income and expenses of FLP (when you book an entrepreneur yourself, if you need to constantly find a book at the site of the activity – we give a discount).
For entrepreneurs on the common system, which are VAT payers, additional preparation and submission is made:
• VAT declaration (quarterly);
• Registers of issued and received tax invoices (monthly).
For more information on accounting services for an entrepreneur, you can discuss by phone, at face-to-face meeting, or by Skype.
► Outsourcing of accounting – accountant services
We conduct bookkeeping and tax accounting for enterprises of different forms of ownership and organizational and legal forms.
Law firm “MARZONI AVVOCATO” provides full classical accounting outsourcing for enterprises, as well as situational tax outsourcing for companies that irregularly or one-time optimize cash flows and carry out tax planning.
Regular accounting outsourcing from our company involves servicing enterprises on a common or simplified taxation system, in various fields of activity (trade, services, production, in particular – retail and wholesale, manufacturing, transport, logistics, communications, restaurant, construction, IT -industry, extraction of minerals, foreign economic activity and foreign exchange operations, securities turnover, Internet commerce and Internet shops, non-profit organizations).
According to the norms of the Tax Code of Ukraine tax accounting should be carried out on the basis of accounting, in connection with which the role of professional knowledge in this area increases. Certified accountants of MARZONI AVVOCATO have international certificates CAP, CIPA, IFA recognized in Ukraine, which confirms the high professional level of the company’s specialists.
Work with incomes and taxes is our core business. We know that our business reputation depends on the quality of the services provided.
Determining the cost of accounting outsourcing for each specific customer, the company “MARZONI AVVOCATO” applies an individual approach, taking as a basis the basic tariff package and taking into account the specifics of the volume of workflow in the client’s activities and the specifics of his business.
The price of the accountant’s services is determined depending on the volume of services rendered and the complexity of calculating taxes, and therefore, preparation and execution of reports, is determined separately for a simplified or general taxation system.
In addition, the cost of services can be influenced by the special status of the client in the taxation system, where there is a need to pay taxes depending on the volume of income or the specifics of economic activity. Also the price depends on the number of employees.
As a rule, the general package contains such services:
– Observance of unified methodological principles of accounting according to the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” and accounting standards;
– fixing of all business operations of the client in the accounts of accounting;
– registration, compilation, submission to the state bodies, organizations and institutions of financial, accounting, tax reporting at the appropriate time, as well as representation of the client’s interests when submitting documents to the relevant authorities;
– preparation and timely submission of accounting, tax, financial and other reports or declarations to relevant bodies.
The company “MARZONI AVVOCATO” will prepare such documents:
– income statement;
– a declaration of income tax;
– a declaration of value added tax;
– report on the single tax of legal entities;
– a report on the tax on paid (accrued) incomes of individuals;
– a report from a single social contribution;
– a report to the social insurance fund in case of disability;
– a report to the social insurance fund in case of unemployment;
– a report to the social insurance fund against accidents at work and occupational diseases;
– report on the single tax of legal entities;
– Report to the Fund for the Protection of the Disabled. The need to submit the mentioned or a number of other reports arises regularly or depending on the specifics of the economic activity.
The company “MARZONI AVVOCATO” can also prepare and submit some reports to local authorities, in particular, on the use of budgetary funds, grants, subsidies.
Our company has the necessary funds and resources to compile and submit accounting reports or tax returns in Kiev and Kharkov. At the same time, the location of the client and representative of our company does not matter, since we are actively working with electronic reporting programs. We advise, recommend and invite each client to enter into a contract for filing reports electronically with the help of electronic digital signature (EDS) reporting, making this simultaneously with the conclusion of the contract for accounting services.
Electronic reporting is, without exaggeration, a very simple, convenient, effective and modern way of communicating with the tax service, the pension fund, the state committee of statistics. In the presence of an electronic digital signature and an electronic reporting contract, in particular, you can pass a “loss-making” tax return without problems, there is no need to waste precious time, regularly visiting the SOT, pension fund and the like, standing in the queue for hours. Also, the risks of paying fines for late delivery of reports are reduced.
EDS (digital signature) has a very reasonable cost, which includes the cost of issuing a public key certificate for an electronic digital signature of the Chief Executive Officer and the Seal of an enterprise (legal entity) for reporting by e-mail.
The fee for the enhanced EDS key certificate (electronic digital signature) for signing electronic reports is paid to a specialized electronic key certification company, as a rule, once a year. The electronic keys transferred under the act can be stored in a secure store on our special protected media. If EDS is used on our software, you will not need to buy any software.
More details of the terms of cooperation can be discussed by phone or in person.
(* Outsourcing is the transfer by a company of part of its tasks or processes to outsiders.) A deal whereby work is performed by people from an outside company that is usually also an expert in this kind of work Outsourcing is often used to reduce costs or perform non-core functions Based on Wikipedia, the free encyclopedia)
► Legal audit
Legal due diligence is an independent professional legal assessment of an enterprise’s activities, individual sections of this activity or specific documents, agreements for compliance with current legislation, formed economic or judicial practice.
Legal company “MARZONI AVVOCATO” is ready to perform the following types of audit:
-auditing corporate documents;
-auditing of contractual relations;
– Audit of foreign economic activity;
-auditing of the staff;
-audits the activities of the legal service;
-indirections of the company’s activities.
The task of legal audit is to identify the potential risks of causing losses to the enterprise as a result of:
– non-fulfillment of obligations by buyers and other contractors;
-the application of sanctions for non-fulfillment of civil obligations;
– the seizure of property or other protective measures;
-the presentation of claims from the tax or other state control bodies;
– Attraction of officials to criminal or administrative responsibility;
= Other possible cases.
Legal audit: structure and main tasks
Legal audit means the determination of an independent legal assessment of a contract, documentation or organization as a whole, for compliance with current legislation that has developed in judicial practice.
Legal audit can cover such actions:
Verification of corporate documentation;
Monitoring of contracts;
Audit of foreign economic directions;
Monitoring of the work of legal services;
Audit of other areas of work of organizations.
Among the main objectives of the audit – the search for factors that can lead to unprofitability of the enterprise. Most often such risk factors are:
Refusal of customers and customers to perform direct obligations;
Non-fulfillment of civil obligations by the enterprise and establishment of restrictions in connection with this;
The seizure of the property of the firm or the application of such measures;
Claims from regulatory authorities, including tax;
Attraction of responsible persons and administrative or legal responsibility;
- Visas and immigration
- Civil law
- Housing disputes
- Consumer protection
- Protection of property rights
- Debt collection
- Support of business
- Insurance cases
- Family disputes
- Pre-trial settlement
- Appeals against court decisions
- Representation in court
- Making a lawsuit
- Drawing up contracts
- European Court
- Criminal cases
- Legal consultation
- IT Law
- Banking disputes
- Corporate disputes
- International arbitration
- Tax disputes
- Economic disputes
- Intellectual property
- Administrative disputes
- Hereditary disputes
- Compensation for harm
- Assistance with road accidents
- Resolution of land disputes
- Labor disputes