The Income and Expense Accounting Book (KUDiR) is a tax register for individual entrepreneurs and legal entities using a simplified tax system. The KUDiR form in force today was adopted by order of the Ministry of Finance of the Russian Federation dated October 22, 2012 No. 135n, and from January 1, 2018, KUDiR simplified taxation system payers need to maintain on a new form, taking into account the changes made by order of the Ministry of Finance of the Russian Federation dated December 7, 2016 No. 227n. Let’s look at how this tax register will change for “simplified” entrepreneurs below.
New Book of accounting of income and expenses IP-USN
Maintaining KUDiR is mandatory both for taxpayers with the object “income” and for those who pay tax on the difference between income and expenses. A new Accounting Book is created for each calendar year and can be maintained on paper or electronically. The electronic KUDiR is printed at the end of the quarter. When the calendar year ends, the Book of Income and Expenses under the simplified tax system is stitched, its pages are numbered, and on the last sheet the manager or individual entrepreneur certifies the specified number of pages with his signature and seal (if any). The paper Book must be stitched and certified before filling it out - at the beginning of the year.
What will change in the Book of Income and Expenses for individual entrepreneurs starting next year? A new section V has been added to the KUDiR form, which is necessary for taxpayers using the simplified tax system “income” who pay a trade tax. Since this fee is valid today only in the capital, this innovation will be relevant only for Moscow entrepreneurs.
A new section was introduced into the “Book of Income and Expenses” - 2018 for greater convenience: by the amount of the trade fee, the “simplified tax” can reduce the tax under the simplified tax system for “income”, but in the previous KUDiR form the fee was not allocated as a separate line, and therefore the tax amount was indicated already minus it.
The corresponding changes affected the procedure for filling out the “Book of Income and Expenses” (Appendix No. 2 to Order No. 135n). It has been supplemented with a new section VI, containing instructions for filling out the section on the trade fee, which reduces tax under the simplified tax system
Filling out the book of income and expenses under the simplified tax system by entrepreneurs
Since 2018, KUDiR has included a title page and five sections. Only transactions that affect the “simplified” tax base should be entered into the Accounting Book. Transactions are reflected in chronological order based on primary documents.
The updated form of the Income and Expense Accounting Book can be downloaded at the end of this article.
ChapterI is intended to reflect the income and expenses of the “simplified”. It includes 4 tables for each quarter, as well as a certificate about the total amounts of income and expenses for the tax period, the difference between the minimum tax paid and the tax accrued in the previous period and the result obtained - income or loss. A certificate in KUDiR for individual entrepreneurs is filled out by entrepreneurs who have chosen the object “income minus expenses.”
Filling out KUDiR requires each “primary” document for income or expense to be entered on a separate line, numbered in order. The date and number of the document (column 2), the content of the transaction (column 3) and the amount of income or expense (columns 4 and 5) are indicated. Next, the total quarterly amount of income and expenses taken into account for tax purposes and their amount from the beginning of the year are calculated.
Only expenses related to making a profit from his business are entered into the Income and Expense Book for an individual entrepreneur. A complete list of expenses taken into account by payers of the simplified tax system “income minus expenses” is contained in Art. 246.16 Tax Code of the Russian Federation. Simplified people “by income” do not fill out column 5, except for the cases specified in clause 2.5 of the “Procedure for filling out KUDiR”.
The following sections of the Book of Income and Expenses are filled out only by payers of the simplified tax system “income minus expenses”:
ChapterII – These are expenses incurred when purchasing fixed assets and intangible assets, taken into account for tax purposes. They depend on the useful life, the moment of acquisition and the depreciation group of the object.
ChapterIII“Books of accounting for income and expenses of the simplified tax system” must be filled out if in the previous tax period an entrepreneur incurred a loss on the simplified tax system, which he carries forward “for the future” over the next 10 years.
The last sections IV and V are filled out only by individual entrepreneurs who determine the tax base under the simplified tax system “by income”:
Section IV is paid insurance premiums, hospital benefits and contributions under personal insurance contracts, which reduce the amount of “simplified” tax, according to clause 3.1. Art. 346.21 Tax Code of the Russian Federation. If an individual entrepreneur does not have employees, this section reflects the entrepreneur’s fixed insurance premiums “for himself.”
Section V - a new section of KUDiR 2018 - is filled out by entrepreneurs who have paid the trade fee. The amount of the transferred fee is paid quarterly and on an accrual basis. Column 1 indicates the serial number of the operation. In column 2 - the number and date of the payment document according to which the trading fee was transferred. Column 3 contains the period for which the transfer was made, and column 4 – the amount of the fee paid by the entrepreneur.
An example of filling out KUDiR on the simplified tax system
Let's give a conditional example of filling out the KUDiR for an individual entrepreneur who uses the “simplified income tax” and pays a trading fee in 2018.
Taxable income of individual entrepreneurs without employees in 2018:
- in the 1st quarter – 120,000 rubles,
- in the 2nd quarter - 150,000 rubles,
- in the 3rd quarter - 140,000 rubles,
- in the 4th quarter – 180,000 rubles.
Quarterly, the individual entrepreneur paid insurance premiums to the Pension Fund of the Russian Federation and compulsory medical insurance “for himself” in the amount of 7,000 rubles, a total of 28,000 rubles were transferred for the year.
The quarterly amount of the trading fee is 9,000 rubles, transferred per year is 36,000 rubles.
KUDiR must be filled out according to certain rules. Since this document in some cases is required to be submitted to the tax authorities.
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The presence of errors in it can lead to serious problems with the Federal Tax Service, as well as the imposition of fines and penalties.
General information
When an individual entrepreneur or a company switches to the simplified tax system, it is imperative to study in as much detail as possible the legislation covering this tax regime.
Since the use of a simplified taxation system is associated with many nuances. All of them must be taken into account without fail, otherwise the organization cannot avoid the close attention of tax authorities and a desk audit.
Tax Basics
Today, a simplified taxation system can be used if certain conditions are met:
Fixed assets are recognized only as property that directly participates in the activities of the enterprise.
The total cost of fixed assets should not be more than 40 thousand rubles. At the same time, the useful life is no more than 12 months.
All organizations, regardless of their type, must keep records of fixed assets when using the simplified taxation system.
Registration of fixed assets is carried out through:
There are two types of simplified taxation system:
- income tax 6%;
- income tax 15%.
When using a 15% rate, tax is imposed on that part of the income that remains after deducting expenses from the profit received for the entire calendar year.
If a legal entity decides to switch to a simplified taxation system, then it has the right to independently choose a scheme for calculating the amount of tax.
What kind of reporting is submitted?
The use of the simplified tax system is associated with mandatory reporting to the Federal Tax Service. This process is carried out only once a year, but it should be treated as responsibly as possible.
To submit reports, you must submit the following documents:
- Reporting regulated by Federal Law.
- Information on the number of hired employees ()
It is also necessary to submit reports to the pension fund, but this should be done quarterly. At the same time, a form like .
It represents the calculation of insurance-type contributions to the Federal Medical Insurance Fund, as well as to the Pension Fund. Don’t forget that you are also required to submit to the Social Insurance Fund every quarter.
Normative base
The basis for keeping a book under the simplified tax system today is tax legislation, or rather. It applies to both organizations and individual entrepreneurs.
The form of filling out this document, which is a register, is regulated.
According to Order No. 135N, the book for the simplified tax system used by individual entrepreneurs and organizations has a form different from the books used by similar legal entities, but operating under a different taxation regime.
Merchants who use the simplified tax system, to calculate the tax base, record income as well as expenses on the basis of.
And they are not required to keep accounting records. Individual entrepreneurs and other organizations conducting KUDiR are required to carry out accounting.
Book of expenses and income under the simplified tax system
Today there are two varieties of KUDiR - old and new. Any can be used under the simplified tax system, but the new format for maintaining this book is more convenient.
If desired, legal entities and individual entrepreneurs can switch to the new format at the end of the calendar year - but they must notify the tax service in advance.
Document Sections
The books of income and expenses at the simplified taxation system of 6% and 15% are no different from each other (except for filling out the columns of some tables).
The title page is filled out as follows:
- the “OKUD form” field must remain empty (required in other taxation systems);
- field called date: is written in the date of the first entry in the document (format – yy.mm.hh.);
- field “OKPO”: must be filled out if there is a letter from Rosstat, which contains the necessary information;
- in the “object of taxation” field, either “income minus expenses” or simply income is written, depending on the chosen form of the simplified tax system.
Section No. 1 contains four tables. Each of them contains information for the quarters of the reporting period. Each table has 5 columns:
Section No. 2 is filled out in the case of using the simplified tax system of the “income minus expenses” type and only if there are expenses for the acquisition of fixed assets (fixed assets) and intangible assets.
Section No. 3 is completed if a simplified taxation system of the “income minus expenses” type is used and the enterprise incurred losses in the current tax period or in the past.
Section No. 4 was introduced quite recently - in 2013. Its completion is required only if the simplified tax system of the “Income” type is used. It indicates all insurance-type contributions that reduce the simplified tax system.
For the object “income”
If the taxpayer uses a regime that involves paying taxes on income, then filling out the “expenses” column is not required. Since there is no need to subtract expenses from income received.
Consequently, there is simply no need for such information. But there are exceptions to this rule, enshrined in law.
The “expenses” field is required if:
- the company received any subsidies (their form is not important - monetary or other);
- the company provided any financial assistance.
That is why entrepreneurs using the simplified taxation system of the “income” type are exempt from the need to fill out the “expenses” column in the KUDiR.
But, despite this, organizations of this type are required to keep records of certain types of expenses. This applies to payments to various funds from your own funds.
If you have “income minus expenses”
Filling out the book of expenses and income under the simplified tax system of 15% and 6% has its own characteristics. They must be taken into account, otherwise there is a high probability of any problems arising with the tax service.
It is necessary to pay attention to the following points:
- refund of advance payment;
- income not taken into account;
- expenses;
- payment in installments.
It happens that the contract is terminated and the advance payment is returned to the budget. In this case, “expenses” in KUDiR should be reduced by the amount of the advance. Under no circumstances can this amount be recorded as expenses - the entry is made with a “-” sign.
The following budget receipts should not be included in the book of income and expenses:
- erroneously transferred money;
- compensation for certificates of incapacity for work;
- VAT refunds;
- refund of the deposit if the company participated in any tenders.
The consumable part must be covered in as much detail as possible. So, when using such a regime, the tax service studies the expense section in as much detail as possible.
Any inaccuracy may be considered an attempt to reduce the tax base. Moreover, income accounting is mandatory by cash method.
Procedure for filling out KUDiR
The book of income and expenses must be filled out in accordance with the rules approved at the legislative level.
Otherwise, this document will not be considered valid. It is necessary to take into account all the important nuances regarding the information reflected in the KUDiR.
Reflection of income
In the document of this type, the section that contains reflected income is especially extensive. It goes under number 1. In this section there are tables in the columns of which information about income is located.
The following data is taken into account:
- in column No. 2:
- Column No. 3 indicates the contents and purpose of the operation performed.
The calculated tax base is reflected in column No. 4. The format of the tables is completely identical for each of the four quarters of the calendar year. Only the information contained in them differs.
Reflection of expenses
When checking KUDiR, the tax service is very careful about the division of expenses. Especially if the simplified tax system “income minus expenses” is applied, when the residual part of the income acts as a taxable object (rate 15%). Expenses are reflected in sections No. 1, 2, 4.
Section No. 1 contains tables in the columns of which the information of the type under consideration is covered in as much detail as possible:
Section No. 2 displays information on the acquisition of fixed assets and intangible assets. Section No. 4 reflects expenses that allow you to reduce the amount of tax - direct advance payments on it.
Filling example
It is very important to draw up a document of this type correctly, without any errors or inaccuracies. It is advisable to find. This will reduce the likelihood of errors to a minimum.
When combining simplified taxation system and UTII
The income book for individual entrepreneurs on the simplified tax system is a mandatory type of reporting for an individual entrepreneur and it is by it that his activities are monitored. It has a standardized form approved by the Ministry of Finance of the Russian Federation. The rules for filling it out are strictly regulated by Russian legislation. In this book, records of commercial activity transactions are kept, and then, based on its data, taxes are calculated. Therefore, the tax office tries to control the correct filling out of the accounting book.
Today we will look at how this book of accounting for individual entrepreneurs using the simplified tax system with “Income” in 2017 should be filled out. We’ll tell you what to consider when filling out forms, and not to pay special attention. The article will provide examples of filling out book forms. Filling out the book yourself if you follow our recommendations is not at all difficult; today we will tell you in detail how to do this.
Separately, in our article we will consider the innovations of 2017. We will tell you in detail what has already changed in 2017 and what else is planned to change in the very near future.
Rules for maintaining a book of income and expenses
KUDIR- a book of accounting for business transactions, which is required to be maintained by individual entrepreneurs working on the simplified tax system.
Let's consider keeping a book of accounting for individual entrepreneurs working for the National Tax Service with income taxed at a 6% tax rate.
All individual entrepreneurs using the simplified taxation system must maintain their own KUDIR.
KUDIR- this is a type of reporting for an individual entrepreneur and it must be filled out regularly. Let us note that the tax inspector has the right to demand it and the entrepreneur is obliged to provide his KUDIR upon the first request. In case of failure to provide correctly completed reports, a fine may be imposed, as for any other reports not submitted in a timely manner.
If, at the first request of the tax inspector, the entrepreneur was unable to provide KUDIR, he may be fined 200 rubles (see Article 126 of the Tax Code). If the accounting book is not found during an on-site inspection, the fine may already be 10,000 rubles (see Article 120 of the Tax Code). If the individual entrepreneur was unable to provide accounting books for more than one year, then the fine would be 30 thousand rubles. If the tax authorities can prove that the lack of accounting for business activities led to an underestimation of taxes, then the individual entrepreneur faces a fine of at least 40 thousand rubles.
However, we note that the requirement to present KUDIR must be formalized in writing by an employee of the Federal Tax Service and can be presented during an on-site tax audit or in a number of other cases.
KUDIR refers to tax registers, which are the basis for the assessment of taxes, and therefore, its absence is tantamount to a violation of the rules for keeping records of income and expenses.
Now, as before, it is not necessary to submit the KUDIR for regular inspection to the Federal Tax Service.
Its form is the same for all individual entrepreneurs, but for different tax regimes the methods of maintaining it are slightly different.
KUDIR can be kept in the old way - on paper, making notes by hand, you can keep an electronic version on a computer and, if necessary, print it out. Now there are online services for maintaining KUDIR.
You can choose any of the options for keeping records, the main thing is to keep it correctly and be able to print it out, number it, sew it at the right time and present it to the tax authorities.
KUDIR has an annual reporting form, i.e. For every new year, a new book is started. In this case, the book for the past reporting period is printed, numbered, stitched, certified with the seal of the individual entrepreneur (if any) and his signature. This book is subject to mandatory storage and the tax office has the right to conduct an audit for the last three years.
If the individual entrepreneur did not conduct commercial activities in the past year, then a “zero” book must be printed and stapled. If there were unfilled sections of the book, they are also numbered and filed.
KUDIR is an annual reporting form for individual entrepreneurs. It is worth remembering this and understanding that the same requirements apply to it as any other reporting. It is standardized and has a shelf life of 4 years.
If an individual entrepreneur has small annual turnover, then the accounting book can be kept on paper, making entries by hand.
If the turnover is large, then it is better to keep records using specialized services. It’s possible that you can simply run it on your computer in Excel.
In the accounting book, each transaction is recorded in chronological order on a separate line, and it must have documentary evidence. The supporting documents usually include: invoices, payment orders, checks, contracts, etc.
Basic general rules for maintaining KUDIR for individual entrepreneurs on the simplified tax system for “Income”:
- KUDIR is an annual reporting form and therefore every year an entrepreneur must open a new accounting book, for a new calendar year - a new tax period
- Entries in the book must be made line by line, i.e. one line - one operation
- records are kept in chronological order
- records are kept only in full rubles
- at the end of the reporting tax period, in this case the calendar year, KUDIR must be printed
- sections of the book that are not completed are still printed
- if the individual entrepreneur did not conduct any commercial activity during this year, he prints out a “zero book”
- at the end of the annual tax period, the accounting book is numbered and stitched, certified by the signature of the individual entrepreneur, if there is a seal, it is also certified by a seal
- The accounting book must be kept for 4 years
- replenishment of a current account is not income from business activities, and such transactions are not recorded in the ledger
- The KUDIR form is a unified reporting form, its forms were approved by Order of the Ministry of Finance No. 135n on October 22, 2012.
The standardized KUDIR form contains:
- Title page on which the individual entrepreneur’s taxpayer data is written
- Section 1 “Income and Expenses”, it is filled out by all individual entrepreneurs
- Section 2 “Expenses for fixed assets and intangible assets” - individual entrepreneur on the simplified “Income” system is not filled out
- Section 3 Calculation of loss amounts - IP on the simplified tax system “Income” is not filled out
- Section 4 Insurance premiums - to be completed by all individual entrepreneurs.
We have outlined the basic rules for maintaining KUDIR and the requirements for it. Next, we will analyze all sections of the accounting book in more detail and the rules for filling it out.
Filling out the accounting book begins with the design of the title page:
- the column “OKUD form” is not filled out
- in the “Date” column, enter the date of opening of the book - the date of its first entry
- fill in the field for what period the book is open - for 2017
- OKPO field indicates the code from statistics
- The full name of the individual entrepreneur is entered in the “Taxpayer” column
- In the INN/KPP column we indicate the corresponding individual entrepreneur numbers
- in the column “Object of taxation” - write “Income”
- In the address line we indicate the individual’s residential address
- further at the bottom of the page, fill in the bank details fields - indicate the details of the individual entrepreneur’s current account.
In section 1 of the accounting book, individual entrepreneurs who are under the income tax regime record their income. The form is designed to be completed quarterly and contains 4 tables. Each operation is recorded on a separate line; you can add more lines if necessary. The tables have five vertical columns that need to be filled out, as follows:
- transaction numbers, operations are in chronological order
- date and number of the document that forms the basis of the transaction; dates of invoices, bills, etc. are indicated here.
- content of the operation - it is necessary to briefly reflect its essence
- in the income column - write down the amount of income received
- the expenses column - for individual entrepreneurs with taxation of only income, is not filled in.
And so, section 1 is filled out sequentially throughout the year.
Let us only note that, for example, cash revenue is summed up for the day and reflected in one entry; the basis of the operation is the Z-report. Thus, we enter the date and number of this cash report into the table. You can do the same with other similar income. When a stream of payments arrives in your current account, you can rely on the daily bank statement.
Note that sometimes there are cases when it is necessary to make a chargeback, then an entry is made in the book in the income column, as usual, but with a minus.
After the completion of each quarter, the section summarizes the total numerical results in the corresponding rows of the tables. In specially designated lines, cumulative cumulative totals for six and nine months are reflected, and the annual total is calculated.
In the expenses column, entries for this taxation system are made extremely rarely, for example, if expenses were incurred using funds received under the SME support program from government subsidies. These amounts must be reflected in both income and expense columns so that they do not contribute to the tax base.
Note that there are other non-taxable incomes; they do not need to be recorded in KUDIR. Often individual entrepreneurs receive income from sales and income “outside sales”; these concepts must be separated.
Completing Section 2 “Calculation of costs for the acquisition of fixed assets and intangible assets”
Completing Section 3 “Calculation of the amount of loss that reduces the tax base”
This section, individual entrepreneurs on the simplified tax system only for income, is not filled out. It is intended for individual entrepreneurs who also keep track of expenses. Therefore, in the printout of the accounting book for the reporting period, this section will be filed blank.
Completing Section 4 “Expenses that reduce the amount of tax”
In section 4, it is necessary to record the amounts of contributions paid quarterly and in the corresponding lines the data is given in cumulative totals for six and nine months, and the annual total is calculated. The columns of the table indicate each of the insurance premiums that must be specified. Contributions are also indicated for employees if they were hired by an individual entrepreneur during this period. Further, advance payments of taxes must be taken into account when calculating the taxable base within the established limits.
If an individual entrepreneur has hired workers, then the following payments must be indicated in the section:
- contributions made from employee salaries
- payments for sick leave paid from the individual entrepreneur’s own funds
- voluntary insurance payments
- fixed amounts of insurance premiums that were paid by the individual entrepreneur for himself
In 2016, the following innovations appeared for individual entrepreneurs using the simplified tax system under the “income” taxation system:
- The procedure for filling out Section 4 was clarified, regarding the recording of a fixed amount of insurance premiums.
- KUDIR was supplemented with a new section 5 “Amounts of trade tax”, which will reflect the amounts of paid trade tax.
- A new legislative provision has appeared stating that income received by an individual entrepreneur from foreign organizations controlled by him is not recorded in the KUDIR of section 1, column 4. Taxation of such income is carried out separately.
Now let's talk about this in more detail.
It should be noted here that from 2017 Art. 430 of the Tax Code on fixed insurance premiums. That is, at the legislative level, there was a unification of the amounts of insurance premiums for the minimum wage and contributions of 1% on incomes of more than 300 thousand rubles. These new rules apply to individual entrepreneurs who work without hiring employees and are on the simplified tax system based on “income” and pay only their insurance premiums.
This means that now these individual entrepreneurs will record in the accounting book all their deductions for compulsory insurance: both from the minimum wage and 1% from incomes over 300 thousand rubles in a fixed amount. Previously, until 2017, tax inspectors often refused to reduce the amount of 6% tax due to “1% contributions”. Accordingly, questions often arose when filling out KUDIR.
The emerging norm of legislation on controlled foreign organizations is designed to clearly distinguish at the legislative level between taxation systems for individual entrepreneurs when paying a single tax on a simplified system and the application of income tax rates. Thus, now the Tax Code (see Article 248) clearly states that income from foreign individual entrepreneurs does not fall under the simplified tax system. Income tax must be paid on such income.
At the end of 2016, the KUDIR form was revised - a new fifth section was included in it. However, the new form of the book will begin to be used only in 2018, and accounting in the coming 2017 will continue to be carried out according to the accounting books of the previous model.
A new section of the book concerns accounting for trade fees, which will reduce the amount of single tax paid. Please note that the trade tax is currently only valid in Moscow. The new section will be filled in similarly to other sections of the book, i.e. in chronological order, indicating the details of documents - the basis of business transactions.
Conclusion
The accounting book is the main form of reporting for an individual entrepreneur; it reflects transactions related to the implementation of his commercial activities. The form of the book is standardized, the rules for filling it out are prescribed by law. When conducting it, you must adhere to all applicable legal provisions.
The Tax Inspectorate supervises the payment of taxes on the commercial activities of entrepreneurs, namely through control over the keeping of records of commercial transactions. For non-compliance with the rules for maintaining KUDIR, the law provides for the imposition of fines on entrepreneurs.
The article examined in detail the filling out of sections of the accounting book, provided samples of standard forms and examples of how to fill them out.
Separately, in the article we touched upon the latest legislative innovations related to the management of KUDIR in 2017. They talked about the prepared new form of the accounting book.
When keeping records, it is better to adhere to the above recommendations and then there will be fewer questions from the tax inspectorate and paperwork. Filling out the accounting book yourself is not at all difficult; you can also use specialized online accounting services.
Column 3 – indicate the content of the business transaction. How much detail the essence of Income (Expense) needs to be disclosed should be decided by the individual entrepreneur or the director of the organization. There are no strict recommendations.
You can limit yourself to the brief wording “revenue from the sale of goods”, “advance payment for services”, “settlement under Agreement No.”, or you can make a detailed entry “revenue from the sale of 4 monitors of Pervy LLC under Agreement No. 5 dated 02/10/2017 ", "advance payment for services for clearing the roof from snow IP Zimin", "payment for shoe repair services Karimova S.Yu." Remember that first of all, the entries in KUDiR should be understandable to you, as an individual entrepreneur (director of an organization), and only then to the tax inspector.
Column 4. Income taken into account when calculating the tax base.
In this column we enter all funds received into the current account or cash register, except for:
- personal funds of an individual entrepreneur;
- amounts of received (returned) loans;
- the money that the supplier returned for the defective product;
- deposits received;
- funds contributed by the founders as a contribution to the authorized capital;
- overpaid taxes transferred from the budget (and this happens).
Registration of return
What to do in situations where an individual entrepreneur or organization has to return part of the previously received payment to the supplier? In such cases, the returned amount with a “-” sign is recorded in the “Income” column, i.e. you reduce your Income by the refund amount. Please note that the entry in KUDiR must be made in the period when you returned the money. Let's take a closer look at the situation:
On March 16, 2017, an advance payment for goods in the amount of RUB 270,000 was received from Pervy LLC.
On March 20, 2017, you transfer the goods to the buyer LLC “First” in the amount of 240,000 rubles.
04/05/2017 overpayment in the amount of 30,000 rubles. We return LLC "First".
In KUDiR we make notes:
Payments with electronic money
Payments using electronic money using various payment systems have become widespread.
The principle of selling through any payment system is as follows:
- An individual entrepreneur or organization opens a special electronic account on the operator’s website (for example, Yandex.Money, WebMoney, PayPal, QIWI).
- This operator is an intermediary between the buyer and the seller; the operator accepts payment from the buyer and transfers it to the seller (individual entrepreneur or organization).
- The buyer pays for the goods.
- Money for the goods goes to the electronic account of the seller (individual entrepreneur, organization).
- The intermediary, by order of the individual entrepreneur, transfers money to the seller’s bank account. Also, an individual entrepreneur (organization) can use this money to pay for goods (services) - for example, a payment has been received from a buyer on Yandex. Money” - an individual entrepreneur, bypassing the main settlement account, paid the supplier for the goods with this money, etc.
In this case, how to determine the date of receipt of the Income? The Ministry of Finance and INFS gives an unambiguous answer: Income arises at the moment money is credited to the seller’s electronic account and it does not matter how the individual entrepreneur (or organization) uses it in the future, i.e. at the moment when the buyer paid for the goods.
This rule is very important to follow in cases where the Buyer paid the money in one quarter (for example, the goods were purchased from you on 03/31/2017), and the operator transfers the proceeds already on 04/01/2017. In KUDiR it is necessary to make a record of revenue on 03/31/2017 G.
Column 5. Expenses taken into account when calculating the tax base.
This column is filled in by those taxpayers who have chosen the simplified tax system with the object “income – expenses”.
In the Expenses column, you can only include those expenses that are justified, relate to your business, are confirmed by correctly executed primary documents and are directly listed in clause 1 of Art. 346.16 Tax Code of the Russian Federation. If any costs are not indicated in this paragraph, then they cannot be taken into account as expenses, even if they are related to your business activities.
The cost of goods purchased for further sale is included in expenses only as they are sold. But the costs associated with the sale of goods (storage, transportation, maintenance) are taken into account as expenses, regardless of the fact of sale. Let's explain with an example:
On April 10, 2017, an individual entrepreneur (or organization) purchased a batch of bags (100 pieces) from Vtoroy LLC for resale with a total cost of 180,000 rubles, the money was transferred to the supplier in full in advance through a bank account on 04/04/2017 - this payment cannot be immediately entered into Expenses; you must first sell the goods (bags).
The costs for the services of the transport company amounted to 16,000 rubles. and paid at the time of receipt of the goods - this payment can be immediately accepted as Expenses and recorded in KUDiR.
By the end of April, we managed to sell 30 bags (worth 54,000 rubles), in May - another 60 pieces (worth 108,000 rubles) and the balance - 10 bags (worth 18,000 rubles) is in the seller’s warehouse.
The following entries will be made in KUDiR:
Despite the fact that the goods have been paid for and received, the remaining payment cannot be included in expenses until the entire batch of goods (bags) has been sold.
What if the goods for sale are purchased from different suppliers and at different prices?
Don’t complicate your accounting, assemble goods into groups, keep records of goods sold, and at the end of the month you will be able to independently determine how much of the money that you have already paid to suppliers can be accepted as an expense. An entry in KUDiR can be made at the end of the month in one line based on the calculation made.
Of course, if an individual entrepreneur or organization has a wide range of goods (more than 250 items) and a large turnover, then it is better to use a warehouse accounting program (not an accounting one!). Such programs allow you to keep separate records for a specific item, see more detailed movement and balances of goods in warehouses and stores.
What costs do individual entrepreneurs or organizations mistakenly take into account? Let's list the main ones:
- expenses for personal needs of the entrepreneur;
- expenses for the purchase and delivery of drinking water;
- cost of damaged goods;
- expenses for information services;
- expenses for ensuring normal working conditions (i.e., the installation of air conditioners or the purchase of heaters for the office cannot be taken into account in the expenses);
- costs for the production and placement of an illuminated sign on the facade of the building and other expenses.
Be careful if you keep records yourself: before including expenses in the list of expenses, check with your tax consultant whether this is an Expense!
"Help for Section 1"
Individual entrepreneurs and organizations using the simplified tax system “income” fill out only line 010 (the amount of income received for the year). The number in this line must coincide with the “Total for the year” line in the “Income and Expenses” table
Taxpayers of the simplified tax system “income – expenses” fill out lines 010, 020, 040, 041; line 030 – if necessary. The result with a negative value in lines 040 and 041 is not indicated.
Section 2. Calculation of expenses for the acquisition of fixed assets and intangible assets
The section is filled out only by those using the simplified tax system “income-expenses” who had corresponding expenses during the tax period.
Fixed assets are tangible assets used in the activities of an organization or individual entrepreneur, with a service life of more than a year (shop buildings, warehouses, equipment, vehicles, work tools, inventory, etc.) and costing more than 100,000 rubles.
Intangible assets are assets that do not have physical properties (the results of intellectual property, patent rights, trademark, etc.). The useful life exceeds 12 months, the cost is more than 100,000 rubles.
Let's show with an example how to fill out this section. An individual entrepreneur purchased a drilling machine worth RUB 120,000. and a period of use of 2 years.
Section 3. Calculation of the amount of loss that reduces the tax base for tax
The section is filled out by those individual entrepreneurs and organizations that have chosen the simplified tax system “income-expenses”, if in previous years or the past year there were losses that can be carried forward to the next tax period, i.e. confirmed expenses exceeded income. If losses were incurred in 2018, then they must be indicated in the Certificate for Section 1.
In this case, Section 3. will only need to be completed in 2019.
Section 4. Expenses that reduce the amount of tax (advance tax payments)
The section is filled out only by taxpayers of the simplified tax system “income”. It is necessary to indicate the paid and by the amount of which we can reduce the simplified tax system.
, paid by an entrepreneur or organization. Section V is filled out only by those “simplified” who have chosen “income” as the object of taxation. On the day of payment of the trade fee (part of the trade fee), the individual entrepreneur makes an entry in section V. Right now you can see a sample of the filling:
Book and Patent Tax System
For those individual entrepreneurs who work on a patent, a special simplified Income Accounting Book has been developed and approved. It consists of a Title Page and Section 1, which records the revenue received from the type of activity for which the patent was issued. Income is recognized on a cash basis, i.e. at the time of receiving money.
Please note that for each patent received (for each type of activity) its own CUD is filled out. Thus, if an individual entrepreneur has four patents, then he will have to keep separate records and fill out four tax registers. All KUD must be drawn up in paper form, numbered, stitched and certified by the signature of the entrepreneur. The fine for the absence or incorrect registration of the CUD will be 10,000 rubles.
KUD title page for a patent
Accounting for income in the CUD for a patent
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Posted here: we wrote about the tax itself, who can apply it, what restrictions there are, how to calculate it and how to fill out a declaration. Today we finally got to filling out KUDIR. In this article you will find an example of the design of KUDIR for the simplified tax system on income.
It is most convenient to fill out KUDIR automatically, keep records and submit reports in special service.
First, let us remind you that KUDIR is a book for recording income and expenses; it must be maintained by both individual entrepreneurs and companies paying simplified taxes. Individual entrepreneurs and legal entities fill it out in the same way; there are no significant differences, so our example is suitable for everyone - it reflects the main points. Differences in filling out the book are due only to different objects of taxation. Here is an example for the simplified tax system-Income.
So, a few main points:
- KUDIR is carried out without fail, if you have not conducted any activity during the year, you must have zero KUDIR;
- All operations are entered into KUDIR, always in chronological order;
- transactions are entered into KUDIR on the basis of the primary document;
- information is reflected positionally: one operation – one line;
- all records are prepared in Russian;
- errors in KUDIR can be corrected, but such correction must be justified and certified by the signature of the individual entrepreneur (general director of the legal entity) with the date of the correction and a seal (if used);
- records are kept in full rubles;
- The KUDIR can be printed and filled out on paper, or you can keep an Excel file on your computer; in the second case, it will need to be printed out at the end of the period. The accounting book must be stitched: laced and numbered, signed and sealed.
The KUDIR form is unified, the form is approved by Order of the Ministry of Finance of the Russian Federation No. 135n dated October 22, 2012. In it you can find the form itself and instructions for filling it out.
IMPORTANT!!! From January 1, 2018, all entrepreneurs using the simplified tax system must maintain KUDIR on a new form approved by the above order, taking into account changes dated December 1, 2016. No. 227n. There have been no changes to it for 2019.
What's new in KUDIR?
- Section V has been added, which is necessary to reflect the trade tax, which is currently relevant for Moscow entrepreneurs.
- A new section VI has been added to the instructions for filling out KUDIR, explaining how to correctly reflect the trade fee (Appendix No. 2 to Order No. 135n).
We emphasize once again that these changes apply to filling out KUDIR from 01/01/2018. You must fill out 2017 and previous years according to the old Rules and the old KUDIR form.
How to fill out KUDIR
Filling out KUDIR yourself is quite simple, especially for individual entrepreneurs with a small number of operations. You can also use the services of an accountant or special online services. Today we will talk about how to fill out KUDIR yourself.
Let's deal with them one by one:
- Title page – a standard title page in which you must indicate the taxpayer’s data and the year for which the document is being drawn up;
- Section I Income and expenses - it is filled out by all individual entrepreneurs and legal entities using the simplified tax system;
- Section II Calculation of expenses for fixed assets and intangible assets, which are taken into account when calculating the tax base;
- Section III Calculation of the amount of loss taken into account when calculating the simplified tax system
These two sections are filled out only by those who have switched to the simplified tax system with the Income - Expenses base.
- Section IV Expenses that reduce tax on the simplified tax system in accordance with the Tax Code of the Russian Federation (in other words, insurance premiums that you pay for yourself and your employees) - in this section, data is entered only by those who have chosen the simplified version with the Income base.
What's the result? An individual entrepreneur using the simplified tax system for income must fill out the title book, sections I and IV.
Step 1: Fill out the title page
What should be indicated on the title page? We enter the following data:
- the year for which the book is kept – “for 2019”;
- book opening date – 2019/01/01;
- Full name of individual entrepreneur (name of organization);
- IP INN (TIN/KPP of a legal entity);
- The object of taxation is “income”;
- Address (for individual entrepreneurs – place of residence, for legal entities – location);
- No. account and bank.
An example of filling out the KUDIR title page is presented below:
Step 2: Fill out Section I Income and Expenses
Individual entrepreneurs using the simplified tax system-Income records their income in this section. Some expenses are also indicated, but I’ll say more about that below.
So, there are four tables in the section - one for the quarter. Each operation is written on a separate line; you add the number of lines yourself when you print the form. In table 5 column:
- No. – enter the entry number in order;
- Date and number of the primary document – enter information on the document that is the basis for recording the transaction;
- Contents of the operation – write down the essence of the operation;
- Income – indicate the amount of income;
- Expenses - the amount of expenses is indicated here (the column is filled in by those who calculate the simplified tax system using the Income - Expenses base).
Here are a few examples, since income can come in different ways:
- Upon receipt at the cash desk (for those who use cash registers) - indicate the date and number of the Z-report, which is done at the end of the day;
- Upon receipt of revenue from BSO:
- If this is a BSO on demand, then put the date and its number;
- If these are several BSOs per day, then compile one PKO for them and indicate its date and number. In this case, the PKO must indicate all the BSOs that you wrote out during the day.
Important! This way you can register BSOs issued in one day - they will all have the same date. BSO for different days cannot be reflected all together in one line.
- When you receive it on your account, indicate the date of arrival and the payment slip number / bank statement number.
An example of filling out KUDIR in each case is given below:
There are situations when you need to issue a return, but the receipt has already been recorded in KUDIR. This can be done by reversing entry. The refund amount is also reflected in the “Income” column, but with a minus sign.
See the example above for the recording format. Clause 4 reflects the refund to the supplier of the overpaid advance amount.
At the end of the quarter, the table displays the total amount of income. In our example, it was 47,600 rubles. The remaining tables are completed during the 2nd, 3rd and 4th quarters. They summarize quarterly income and cumulative results for half a year, 9 months and a year. Let’s imagine that we didn’t have any operations in the following periods, then the remaining tables will be like this:
In some cases, USN-Income payers also show expenses in KUDIR. There are actually two such cases:
- Expenses from payments to assist unemployed citizens;
- Expenses from subsidies received under the SME support program.
These amounts are reflected in two columns at once - as income and as expenses. As a result, they cancel each other out and do not have any impact on the calculation of the tax base.
An example of such a record is here:
The certificate for Section I is not filled out; those who have chosen the simplified tax system with a different base fill it in with information.
Step 3: Fill out Section IV
This section contains a large table, but there is nothing complicated about it. It is divided into 10 columns:
- No. – serial number of the operation;
- Date and number of the primary document confirming the operation;
- The period for which contributions were paid;
- Columns 4-9 – types of contributions and payments;
- Column 10 is the total for the line.
How to fill out this section? If you are an individual entrepreneur who works alone, without hiring employees, then here you need to indicate the payment of contributions to the funds for yourself. For example, you transferred them in full in March: 29,354 rubles for pension insurance, 6,884 rubles for medical insurance.
The completed section will look like this:
Next, all that remains is to sum up the results by quarter and by period on an accrual basis.
Individual entrepreneurs with employees in this section must show not only payments for themselves, but also the amounts paid for their employees, since they can also be deducted from tax within established limits.
Organizations fill out KUDIR in the same way. On the title page they indicate their name, tax identification number and checkpoint, and location address. There are no differences in income reporting. In Section IV, as well as individual entrepreneurs with employees, they show the amounts of payments for their employees.
You can download the completed sample that was presented in the article by THIS link.
You can download a blank KUDIR to fill out Here.
