KEEPING TAX AND BOOKKEEPING RECORDS OF THE INDEPENDENT ENTREPRENEUR

Samostojni podjetnik je fizična oseba, ki samostojno opravlja pridobitno dejavnost v okviru organiziranega podjetja. Poznamo štiri vrste samostojnih podjetnikov: • podjetnik, ki je zavezanec za DDV in upošteva davčno osnovo na podlagi dejanskih prihodkov in odhodkov, • podjetnik, ki ni zavezanec za DDV in upošteva davčno osnovo na podlagi dejanskih prihodkov in odhodkov, • podjetnik, ki je zavezanec za DDV in upošteva davčno osnovo na podlagi normiranih odhodkov in • podjetnik, ki ni zavezanec za DDV in upošteva davčno osnovo na podlagi normiranih odhodkov. Posamezne vrste samostojnih podjetnikov se razlikujejo v vodenju računovodskih in davčnih evidenc. Samostojni podjetnik, ki ni zavezanec za DDV lahko vodi knjige po sistemu enostavnega ali dvostavnega knjigovodstva. Voditi mora knigo prihodkov in odhodkov, knjigo ostalih terjatev, register opredmetenih osnovnih sredstev in evidence pretoka listin med lastnikovim podjetjem in gospodinjstvom (razen normirancev). Samostojni podjetnik, ki je zavezanec za DDV lahko vodi knjige po sistemu dvostavnega knjigovodstva. Voditi mora dve temeljni knjigi, in sicer dnevnik in glavno knjigo. Prav tako mora voditi pomožne knjige ter register opredmetenih osnovnih sredstev. Ker je zavezanec za DDV, more voditi tudi evideno prejetih in izdanih knjigovodskih listin. Kadar pa je samostojni podjetnik imenovan »normiranec« mora voditi evidenco izdanih knjigovodskih listin, evidenco osnovnih sredstev ter morebitne druge evidence, v kolikor to zahtevajo posebni predpisi s področja, na katerem poslujejo.Sole proprietor is a physical person, who is gainfully employed in the context of an organized business. There are four types of entrepreneurs: • entrepreneur who is a VAT taxable person and takes into account the tax base on the basis of actual income and expenditure, • entrepreneur who is not registered for VAT, taking into account the tax base on the basis of actual income and expenses, • entrepreneur who is registered for VAT, taking into account the tax base on the basis of normalized expenses and, • entrepreneur who is not registered for VAT, taking into account the tax base on the basis of normalized expenses. Individual types of entrepreneurs differ in managing accounting and tax records. Private entrepreneur, who is not registrered for VAT may lead books by the sistem of single-entry bookkeeping or double-entry bookkeeping. He needs to manage the book of incomes and expenditure, book of other claims, register of tangible assets and records of the flow of documents between te owners and households (excluding flat-rate taxpayer (»normirancev«)). Privat entrepreneur, who is registered for VAT can manage a book by its system of double-entry bookkeeping. He needs to manage the two fundamental books, which are book of first entry and general ledger. He should also keep a subledgers and the register of tangible fixed assets. Because he is liable for VAT, he needs to keep the records of incoming and outgoing accounting documents. When an etrepreneur is called flat-rate taxpayer (»normiranec«), he must keep records of issued accounting documents, inventory of fixed assets, and any other records if they are required by special regulations in the area of their business