3 personal income tax is mainly taken from kudir. Key points and features of filling out the book of income and expenses for the object “income minus expenses”

, PSN, Unified Agricultural Tax (i.e. everything except UTII).

Organizations on the simplified tax system.

KUDiR can be carried out independently, i.e. manually. However, with a large number of income and expense transactions, in order to save time and avoid errors when filling out KUDiR, it is better to use programs or online services designed for this.

Submission and certification of KUDiR

There is no need to submit KUDiR to the tax office. In addition, since 2013, the mandatory certification of the book of income and expenses by the tax authority has been abolished. However, a stitched and numbered KUDiR must be required. The fine for its absence for individual entrepreneurs is 200 rubles, for organizations - 10,000 rubles.

KUDiR forms

You can view a completed example of zero KUDIR on the simplified tax system using this link.

Instructions for filling out KUDiR on the simplified tax system

Title page

Field " OKUD form" is not filled in.

In field " date» the year, month and date of the start of maintaining the book are recorded (i.e. the date of the first entry in KUDIR).

Field " OKPO» is filled out if you have an information letter from Rosstat that contains this number.

In field " Object of taxation“Income” or “Income reduced by expenses” is indicated.

In addition, do not forget to indicate:

• the year for which KUDIR is filled out;
• name of LLC or full name of individual entrepreneur;
• TIN and KPP for an LLC or TIN for an individual entrepreneur (two different fields are provided);
• legal address of the LLC or residence address of the individual entrepreneur;
• current account numbers and names of banks in which they are opened (if any).

Section I. Income and expenses

Section II. Calculation of expenses for the acquisition of fixed assets and intangible assets

Filled out only on the simplified tax system “Income minus expenses”, if in the tax period there were expenses for the acquisition (construction, production) fixed assets and for acquisition (creation by the taxpayer himself) intangible assets.

Fixed assets– these are objects of property that individual entrepreneurs and LLCs use for a long time (more than 12 months) in the production of products, performance of work and provision of services. For example, buildings, land, machinery, equipment, tools, etc.

Intangible assets Unlike fixed assets, they do not have a material form and are the result of intellectual activity. For example, invention rights, trademarks, copyrights, etc.

The formation of a special tax form in the form of a Book of Income and Expenses for individual entrepreneurs under the general taxation regime is a legal requirement that is mandatory for use.

FILES

What is the document for?

The book of accounting for income and expenses (abbreviated as KUDiR) is necessary to calculate the tax base of an individual entrepreneur, on the basis of which tax deductions for the reporting period will be calculated.

For each taxation system that requires maintaining KUDiR, it will have its own characteristics. An individual entrepreneur located on a common system (OSNO) must be guided by the relevant requirements. Entrepreneurs using PSN and USN will fill out KUDiR differently.

REMEMBER! In the general taxation system, only individual entrepreneurs are required to maintain KUDiR; companies are exempt from this obligation.

How is a book formed?

Filling out the book is not a one-time process. Entries are made to it gradually, during the period of a particular operation.

Confirmation of the information entered are primary accounting documents, which must be available to the individual entrepreneur and stored for a certain period of time (at least three years).

All figures in KUDiR are entered in ruble equivalent.

Features and general information about KUDiR

The book has a unified form. It can be maintained either in paper form, entering the necessary data by hand, or electronically.

If the book is kept on a computer, after the expiration of the accounting period it should be printed, the sheets numbered and stitched using thick, coarse thread. A signature (if any) is placed on the final page, and the number of pages is also indicated. The book is then registered with the local tax office.

In the case when a paper version of KUDiR is used, it is registered with the tax office before filling out.

The book includes six sections that reflect all income and expenses of the individual entrepreneur made during the reporting period. It should be noted that sections are filled out depending on the area of ​​work of the individual entrepreneur.

In other words, information needs to be entered only into those KUDiR blocks that are related to the activities of the individual entrepreneur.

General requirements for filling out KUDiR

If the book is not printed from an electronic medium, but is kept in paper form, you must purchase a form. The entrepreneur is required to do this according to the law. The following filling requirements apply:

• chronological order of reflection of income and expenses;
• confirmation of them with primary documents;
• completeness and continuity of recording data that forms the tax base;
• numbering and lacing of book sheets, a signature certifying the number of sheets on the last page;
• correction is allowed by carefully crossing out one line and certifying the correction with the signature of the individual entrepreneur and the date;
• KUDiR and accounting are carried out in parallel, one and the other are required;
• at the beginning of each new reporting period, a new Book should be created;
• The completed KUDiR should be retained for 4 years.

ATTENTION! If KUDiR is maintained in electronic form, which is permitted, it should be printed and the same actions should be performed with it as with paper.

Nuances of KUDiR on OSNO

For entrepreneurs on OSNO, filling out KUDiR has a number of features.

1. The cash method is used to account for the movement of funds.
2. If an individual entrepreneur conducts several types of activities at once, there is no need to create a separate book for each; you can take them into account in one KUDiR, but separately.
3. Information on VAT calculation is also entered into KUDiR.

Sample document

At the beginning of the book, on the title page, information about the individual entrepreneur is entered - this section should not cause any difficulties, since information from personal and constituent documents is included here:

• residential address;
• information about the tax authority where the taxpayer was registered;
• data from the registration certificate, etc.

Information is also provided about the bank where the individual entrepreneur has an account and the cash register number if he uses it in his work. Then the entrepreneur puts his signature on the page and dates the form.

Filling out section 1 KUDiR

This includes raw materials, semi-finished products and other inventory items for the acquisition of which the individual entrepreneur spent his own funds. They must be taken into account even if the expenses were made in the previous reporting period, and de facto the receipt occurred in the current one.

Advances that are planned to be provided in the coming periods are also indicated here.

Expenses take into account actual expenses that have occurred in order to subsequently obtain financial benefits from business operations.

It should be noted that the amount of financial expenses when carrying out business activities is written off as expenses only if the produced inventory items are sold. If there are statutory expense norms for this part, then accounting is carried out based on them.

The first section contains several block tables. Blocks 1-1 to 1-7 must be filled out by individual entrepreneurs who are employed in the manufacturing sector. Moreover, each block has two options, the first of which (version A) is used by entrepreneurs working with VAT, and the second (version B) is used by those who do not allocate VAT in their operations.

If you go in order, then Table 1-1 contains data on raw materials purchased and consumed in the process of the individual entrepreneur’s work.

Cells of block 1-2 include semi-finished products (purchased and spent) for production needs.

Block lines numbered 1-3 are intended to account for auxiliary raw materials and materials (purchased and consumed).

Block 1-4 contains other material costs, i.e. energy, water, fuel, etc. which were spent in the course of the activities of the individual entrepreneur.

Block 1-5 indicates the price of finished products that the individual entrepreneur produced during the reporting period, and also provides the cost of work performed and services provided during this time.

Blocks 1-6 and 1-7 show the result of production and sale of manufactured products at the time of commission and based on the results of the monthly period.

Filling out section 2 KUDiR

The second section of KUDiR concerns depreciation of fixed assets, small business equipment and intangible assets.
Depreciation can only be calculated in relation to the property of the entrepreneur, which was purchased with cash and used to carry out his work. Intangible assets include all types of intellectual property (trademarks, electronic programs, databases, etc.) that the individual entrepreneur uses in his activities. The rules for calculating depreciation are given in tables 3-1, 3-2, 3, 4-1, 4-2.

Filling out section 5 KUDiR

The fifth section of the book provides calculations of wages and taxes. The table given here is, in fact, a payroll sheet and is formed for each month separately. It contains

• calculated income tax,
• various other deductions,
• date of issue of funds
• and the employee’s signature upon receipt.

The table includes all types of payments, including wages themselves, material incentive payments, the price of goods issued in kind, etc.

Filling out section 6 KUDiR

The sixth section of KUDiR allows you to determine the tax base. It is formed after a year (according to the calendar) and is the basis for filling out the 3-NDFL form.

Block 6-1 includes income from sales indicated in table 1-7 and others. Data from blocks 1-7, 2-1, 2-2, 3-1, 4-1, 4-2, 5-1, 6-2 are given as expenses.

Block 6-2 includes all expenses of an individual entrepreneur not shown in other blocks, including expenses for fire safety and security systems, travel expenses, fees for consulting, information and legal services. services, Internet, telephone, costs for household and repair needs, etc.

The last block KUDiR (6-3) includes expenses made in the current reporting period, but income for which will be taken into account in the upcoming period. These include seasonal expenses, rental payments, etc.

Empty KUDiR

If for a specific reporting period an individual entrepreneur did not have any movements of funds, this does not mean that he should not pay attention to KUDiR. This situation obliges him to submit it, along with other reports, to the tax “zero” Book. This means that you need to fill it out according to the usual requirements, just enter zeros in the columns showing the actual movement of funds.

Who runs KUDIR?

Tax regime	Entrepreneurs	Organizations
Lead / Don't lead
simplified tax system
BASIC	They always do it and calculate the tax on its basis
PSN(Patent)	They do, but not for calculating taxes. The goal is to know that the amount of income does not exceed 60 million.	This tax regime cannot be applied
UTII	They don’t lead, because the tax does not depend on income. Still, sometimes they require it from the tax office (by law they should not), especially if separate accounting of different regimes is used. Then you can keep it in a simplified form.
Unified agricultural tax	They always do it and calculate the tax on its basis.	They don’t lead, because do accounting.

How to lead? By hand or electronically on a computer?

You can keep a book either by hand on paper or electronically. Moreover, you can change the order of keeping a book even in the middle of the year.

For every new year you need to start a new book.

What to reflect?

Operation	Reflect?
Reflect/Do not reflect
Taxable income	Always reflect
Insurance premiums for individual entrepreneurs
Insurance premiums for employees	Reflect if they reduce the amount of tax. It is not reflected on PSN.
Topping up your own current account	They don't reflect. Because This is not income and does not affect tax.
Expenses	. .
Transfer money to your account
Payroll issuance	Reflected on the simplified tax system "Income-Expenditures" and OSNO. They do not reflect on the PSN and the simplified tax system “Income”.
Interest-free loan from the founder
Dividend payment	They don't reflect. Because This is not income or expense and does not affect tax.
Payment of tax simplified tax system	They don't reflect. Because This is not an expense and does not affect tax.
Payment of personal income tax (OSNO)	They don't reflect. Because This is not an expense and does not affect tax.
Payment of personal income tax (for employees)	They don't reflect. Because this tax does not belong to the organization at all. The organization acts as an agent.
Acquisition of KKM	Can be taken into account and reflected in expenses.
Product purchased including VAT	VAT is taken into account and reflected in expenses in proportion to the cost of goods sold.
Penalties and fines	They don't reflect. Because This is not an expense and does not affect tax.
Refund of overpaid amount	Reflected in income with a minus sign at the beginning.

Reflect all indicators in KUDIR rounded in rubles, without kopecks.

How to submit?

Is it necessary to submit KUDiR to the Federal Tax Service?

The book is submitted to the Federal Tax Service only if the Federal Tax Service itself requests it. The book must be bound and numbered in any case.

Until 2013, KUDIR could be voluntarily submitted and certified. They don't do this now.

How to flash a book?

The book must be laced, the pages numbered and on the back of the last page a sticker (of arbitrary size, about 3*4 cm) should be pasted - “so many sheets laced and numbered” and your signature.

Fines

When checking, if the book is not there, then a fine of 10,000 to 30,000 rubles (Article 120 of the Tax Code since 2015) for individual entrepreneurs and organizations. There may also be a 200 ruble fine for the official (manager or individual entrepreneur). This will also be a reason for further verification.

Shelf life

Because The book is needed to draw up and substantiate the declaration, so it should be kept for 4 years. Taxpayers can carry forward losses from previous years or submit an adjustment for any period, so it is advisable to keep it for 11 years.

simplified tax system

Form

From January 1, 2018, a new KUDiR (order of the Ministry of Finance of Russia dated December 7, 2016 No. 227n.). The ability to reflect the trading fee has been added to it.

If there are not enough sheets or lines in the book, then another book is filled.

Zero KUDiR

How to fill?

Even with a zero simplified tax system, an individual entrepreneur (or organization) must have a zero ledger for accounting income and expenses: Zero CD&R - sample (for reporting 2018-2019).

A zero declaration of the simplified tax system and KUDIR can be generated for free and sent via the Internet from (You need Tariff Zero).

Example of filling out the simplified tax system for income (6%)

Sections II and III under the simplified tax system “income” are always left blank.

How to fill?

Receipts on account, write the date of receipt of income and the number of the payment order (p/n) from the bank. The bank issues a payment order to you after receipts are received into the account. Example: 01/25/2018 p/p No. 503

Cash receipts, write the date of receipt of income and the Z-report number. Example:

Penalties and fines, in KUDIR or in the simplified taxation system declaration are not displayed anywhere.

Return: you sold something (provided a service), you were paid more and then you returned the overpaid amount to the buyer. Then you need to enter the initial amount in full, and then reduce the “Income” column, i.e. reflect (as of the date of return) in the Income column the amount of the return with a minus.

Refund of overpaid amount: services for December 2018 under contract PR-1356-10/18

When simplified, the cash method of accounting for income is used, in which income is entered by the date of receipt of money, and not the date of conclusion of the contract.

Income received: Payment for services for December 2018 under contract PR-1356-10/18 or Receipt at the cash desk: revenue from cash registers for 04/29/2018 Z-report No. 00000001. The content of the income transaction is not so important for the tax authorities; due to errors and inaccuracies, your taxable income will certainly not be reduced.

Replenishment of an individual entrepreneur's own account is not displayed in the book. For organizations: an interest-free loan and an increase in the authorized capital are also not considered income and are not shown in the ledger.

If BSO is applied?

Since 2013, a new section IV has been filled in, “Expenses provided for in paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation, which reduce the amount of tax paid (advance tax payments). It is filled out only for the simplified tax system Income. Please note that not all insurance contributions are indicated in this section, and only those that reduce the simplified tax. In Table 4 in column 3 “The period for which the payment of insurance premiums was made, payment of temporary disability benefits provided for in columns 4 – 9” indicate “2013” ​​or “January 2013”.

Reflection of Pension Fund contributions

Section IV is filled out only by those who have income on the simplified tax system.

Reflected in IV. Expenses provided for in paragraph 3.1 of Article 346.21 of the Tax Code. They are only reflected if they reduce tax. Those. If the tax is 0 rubles, then you don’t need to enter anything there. If the tax is 500 rubles, then you can enter no more than 500 rubles. Fees must be paid. The reduction of the simplified tax system is voluntary. If for some reason you don’t want to (for example, you didn’t enter 10 rubles there, you don’t want to correct it) or you can’t reduce the simplified tax system, then you don’t have to fill out this section.

Reflection of trade fee

On January 1, 2018, a new KUDiR appeared (order of the Ministry of Finance of Russia dated December 7, 2016 No. 227n.). The ability to reflect the trading fee has been added to it.

Section V “The amount of the trade fee, which reduces the amount of tax paid in connection with the application of the simplified taxation system (advance tax payments), calculated for the object of taxation from the type of business activity in respect of which the trade fee is established, for the reporting (tax) period” is filled out only those who have income on the simplified tax system

By analogy with Section IV, only the trade fee that reduces the tax of the simplified tax system is displayed here, and not the entire paid trade fee (although it may be all).

An example of filling out the simplified tax system “income minus expenses”

With the simplified tax system income-expenses, the book must be treated with great attention. For tax authorities, expense items, their justification and confirmation are very important (sometimes they even require photographs from events).

Assets worth more than 40,000 rubles are classified as fixed assets.

How to fill?

Read above about how to fill out “Income”.

Sections IV and V under the simplified tax system “income-expenses” are always left blank.

Date and number of the primary document

Item for resale Example: 02/28/2010 Consignment note No. 1092

Although the Ministry of Finance believes that the name of the product may be in a foreign language (Letter of the Ministry of Finance of the Russian Federation dated May 18, 2017 No. 03-01-15/30422) it is better to translate into Russian (Letter of the Federal Tax Service dated December 10, 2004 No. 03-1-08/2472/16) .

Services, write the date of expenditure for the service and the Z-report number. Example: 04/29/2018 Check Z-report No. 00000001

Expenses made in cash, write the date of receipt of the sales receipt and its number. Example: 05/29/2018 Check No. 00000001

Return: you sold something (provided a service), you were paid more and then you returned the overpaid amount to the buyer. Then you need to reduce the “Income” column, i.e. reflect (as of the date of return) in the Income column the amount of the return with a minus.

Expenses for the purchase of goods are included after its sale.

“Section III” Calculation of the amount of loss that reduces the tax base for the tax paid in connection with the application of the simplified taxation system is filled out if there were losses in the past or in the current period. can be carried over to the next period.

Reflection of Pension Fund contributions

You can display the amounts of the Pension Fund, benefits at the expense of the employer, etc. as part of expenses - reducing the tax base. Again, reducing this base is the right, but not the obligation of the taxpayer. If you forget to enter something and do not reduce the simplified tax system base, this will not be a violation.

Instructions

COMPLETING THE BOOK OF ACCOUNTING INCOME AND EXPENSES OF ORGANIZATIONS

AND INDIVIDUAL ENTREPRENEURS USING

SIMPLIFIED TAX SYSTEM

List of changing documents

I. General requirements

1.1. Organizations and individual entrepreneurs applying the simplified taxation system (hereinafter referred to as taxpayers) maintain a Book of accounting of income and expenses of organizations and individual entrepreneurs applying a simplified taxation system (hereinafter referred to as the Book of accounting of income and expenses), in which, in chronological order, based on primary documents, positional way to reflect all business transactions for the reporting (tax) period.

1.2. Taxpayers must ensure the completeness, continuity and reliability of recording the indicators of their activities necessary for calculating the tax base and the amount of tax.

1.3. The Book of Income and Expenses is maintained in Russian. Primary

language or languages ​​of the peoples of the Russian Federation, must have a line-by-line translation into Russian.

1.4. The book of income and expenses can be kept both on paper and in electronic form. When maintaining the Book of Income and Expenses in electronic form, taxpayers are required to print it out on paper at the end of the reporting (tax) period. For each tax period, a new Book of Income and Expenses is opened.

1.5. The book of income and expenses must be laced and numbered. On the last page of the Income and Expense Book, numbered and laced by the taxpayer, the number of pages it contains is indicated, which is confirmed by the signature of the head of the organization (individual entrepreneur) and sealed with the seal of the organization (individual entrepreneur) (if there is a seal). On the last page of the taxpayer’s numbered and laced Income and Expense Book, which was kept electronically and printed on paper at the end of the tax period, the number of pages it contains is indicated, which is confirmed by the signature of the head of the organization (individual entrepreneur) and sealed with the seal of the organization (individual entrepreneur). entrepreneur) (if there is a seal).

(as amended by Order of the Ministry of Finance of Russia dated December 7, 2016 N 227n)

1.6. Correction of errors in the Income and Expense Accounting Book must be justified and confirmed by the signature of the head of the organization (individual entrepreneur) indicating the date of correction and the seal of the organization (individual entrepreneur) (if there is a seal).

(as amended by Order of the Ministry of Finance of Russia dated December 7, 2016 N 227n)

II. Procedure for filling out Section I "Income and Expenses"

ConsultantPlus: note.

Federal Law dated 04/06/2015 N 84-FZ amended paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation from January 1, 2016, according to which, when determining the object of taxation, income determined in the manner established by paragraphs 1 and 2 of Article 248 of the Tax Code of the Russian Federation is taken into account.

2.4. Column 4, in accordance with paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), reflects income determined in the manner established by paragraphs 1 and 2 of Article 248 of the Code.

(as amended by Order of the Ministry of Finance of Russia dated December 7, 2016 N 227n)

Column 4 does not take into account:

income of an organization subject to corporate income tax at the tax rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of the Code, in the manner established by Chapter 25 of the Code;

(as amended by Order of the Ministry of Finance of Russia dated December 7, 2016 N 227n)

ConsultantPlus: note.

Federal Law dated November 24, 2014 N 366-FZ, paragraph 4 of Article 224 of the Tax Code of the Russian Federation was declared invalid as of January 1, 2015.

income of an individual entrepreneur, subject to personal income tax at the tax rates provided for in paragraphs 2, 4 and 5 of Article 224 of the Code, in the manner established by Chapter 23 of the Code.

In accordance with subparagraph 1 of paragraph 1 of Article 346.25 of the Code, organizations that, before the transition to the simplified taxation system when calculating corporate income tax, used the accrual method, when transitioning to the simplified taxation system in column 4 on the date of transition to the simplified taxation system, reflect in their income amounts of money funds received before the transition to a simplified taxation system in payment for contracts, the execution of which the taxpayer carries out after the transition to a simplified taxation system.

In accordance with subparagraph 3 of paragraph 1 of Article 346.25 of the Code, funds received after the transition to a simplified tax system are not included in the tax base if, according to the rules of tax accounting on an accrual basis, these amounts were included in income when calculating the tax base for corporate income tax.

2.5. In column 5, the taxpayer reflects the expenses specified in paragraph 1 of Article 346.16 of the Code. The procedure for recognizing and accounting for expenses when determining the tax base for tax paid in connection with the application of the simplified taxation system is established by paragraphs 2 - 4 of Article 346.16, paragraphs 2 - 5 of Article 346.17, paragraphs 2, 3, 5, 7 and 8 of Article 346.18 and paragraphs 1, 2.1, 4 and 6 of Section 346.25 of the Code.

Column 5 must be completed by a taxpayer applying a simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses.

A taxpayer applying a simplified taxation system with the object of taxation in the form of income, in column 5 reflects:

actually incurred expenses provided for by the conditions for receiving payments to promote self-employment of unemployed citizens and stimulate the creation by unemployed citizens who have opened their own businesses of additional jobs for the employment of unemployed citizens at the expense of the budgets of the budgetary system of the Russian Federation in accordance with programs approved by the relevant government bodies;

actual expenses incurred from financial support in the form of subsidies received in accordance with the Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (Collected Legislation of the Russian Federation, 2007, N 31, Art. 4006).

A taxpayer applying a simplified taxation system with the object of taxation in the form of income also has the right, at his discretion, to reflect in column 5 other expenses associated with the receipt of income, taxation of which is carried out in accordance with the simplified taxation system.

Help for Section I

2.6. The reference part of Section I is filled out by the taxpayer who has chosen “income reduced by the amount of expenses” as the object of taxation.

2.7. Line code 010 indicates the amount of income received by the taxpayer for the tax period (the value of the line indicator “Total for the year” in column 4 of Section I of the Income and Expense Accounting Book).

2.8. Line code 020 indicates the amount of expenses incurred by the taxpayer for the tax period (the value of the line indicator “Total for the year” in column 5 of Section I of the Income and Expense Accounting Book).

2.9. Line code 030 indicates the amount of the difference between the amount of the minimum tax paid for the previous tax period and the amount of tax calculated for the same period of time in the general procedure.

2.10. Line code 040 reflects the tax base for the tax period (line code 010 - line code 020 - line code 030).

A negative value for line code 040 is not reflected.

2.11. Line code 041 indicates the amount of losses received by the taxpayer for the tax period (line code 020 + line code 030 - line code 010).

A negative value for line code 041 is not reflected.

III. The procedure for filling out section II "Calculation of expenses

for the acquisition (construction, production) of fixed assets

and for acquisition (creation by the taxpayer himself)

intangible assets taken into account when calculating

tax base for the tax for the reporting (tax) period"

3.1. This section is filled out by a taxpayer who has chosen “income reduced by expenses” as the object of taxation.

3.2. When filling out this section, the taxpayer indicates the reporting (tax) period for which the calculation of expenses for the acquisition (construction, production, creation by the taxpayer himself) of fixed assets and intangible assets taken into account when calculating the tax base for the tax is made (I quarter, half a year, 9 months, year).

3.3. Expenses for the acquisition, construction and production of fixed assets, as well as for the completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition of intangible assets, the creation of intangible assets by the taxpayer himself, provided for in subparagraphs 1 and 2 of paragraph 1 of Article 346.16 of the Code , are determined in the manner established by paragraphs 3 and 4 of Article 346.16, subparagraph 4 of paragraph 2 of Article 346.17, paragraphs 2.1 and 4 of Article 346.25 of the Code.

Expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, taken into account in the manner prescribed by paragraph 3 of Article 346.16 of the Code, are reflected in the last date of the reporting (tax) period in the amount of amounts paid. In this case, during the tax period, expenses are accepted for reporting periods in equal shares. These expenses are taken into account only for fixed assets and intangible assets used in carrying out business activities.

3.4. Expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets are reflected in the section in a positional manner separately for each object.

3.5. Column 1 indicates the serial number of the operation.

3.6. Column 2 indicates the name of the fixed asset or intangible asset in accordance with the technical passport, inventory cards and other documents for the fixed asset or intangible asset.

3.7. Column 3 indicates the date, month and year of payment for the item of fixed assets or intangible assets on the basis of primary documents (payment orders, receipts for cash receipts, other documents confirming the fact of payment).

3.8. Column 4 indicates the date, month and year of submission of documents for state registration of fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation (with the exception of fixed assets put into operation before 01/31/1998).

3.9. Column 5 indicates the day, month, year of commissioning (acceptance for accounting) of the fixed asset or intangible asset.

3.10. Column 6 indicates the initial cost of the acquired (constructed, manufactured) item of fixed assets during the period of application of the simplified taxation system and the initial cost of the acquired (created by the taxpayer himself) item of intangible assets during the application of the simplified taxation system, which are determined in the manner established by regulatory legal acts on accounting.

The initial cost of an acquired (constructed, manufactured) fixed asset during the period of application of the simplified taxation system is reflected in column 6 in the reporting (tax) period in which one of the following events occurred most recently: commissioning of a fixed asset object; submission of documents for state registration of rights to an object of fixed assets, payment (completion of payment) of expenses for the acquisition (construction, production) of an object of fixed assets.

The initial cost of an acquired (created by the taxpayer himself) object of intangible assets during the period of application of the simplified taxation system is reflected in column 6 in the reporting (tax) period in which one of the following events occurred most recently: acceptance of the object of intangible assets for accounting, payment ( completion of payment) expenses for the acquisition (creation by the taxpayer himself) of an object of intangible assets.

In accordance with paragraph 4 of Article 346.16 of the Code, expenses for the completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets for the purposes of Chapter 26.2 of the Code are determined taking into account the provisions of paragraph 2 of Article 257 of the Code, which establish what applies to these expenses. Expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment are reflected in column 6 in the reporting (tax) period in which one of the following events occurred most recently: commissioning of a fixed asset facility; submission of documents for state registration of rights to an object of fixed assets, payment (completion of payment) of expenses for the acquisition (construction, production) of an object of fixed assets.

3.11. Column 7 indicates the useful life of an item of fixed assets or intangible assets, determined in the manner prescribed by paragraph 3 of Article 346.16 of the Code.

For fixed assets and intangible assets acquired (constructed, manufactured, created by the taxpayer himself) and put into operation (accepted for accounting) during the period of application of the simplified taxation system, column 7 is not filled in.

3.12. Column 8 indicates:

the residual value of acquired (constructed, manufactured) fixed assets, as well as acquired (created by the taxpayer himself) intangible assets before the transition to a simplified taxation system, taken into account in accordance with subparagraph 3 of paragraph 3 of Article 346.16 of the Code;

expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets acquired before the transition to the simplified taxation system, taken into account in accordance with subparagraph 1 of paragraph 3 of Article 346.16 of the Code.

In accordance with paragraph 3 of Article 346.16 of the Code, if the taxpayer has switched to a simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses from other taxation regimes, the cost of fixed assets and intangible assets is taken into account in accordance with paragraphs 2.1 and 4 of the article Code 346.25 order.

When switching to a simplified taxation system for an organization from the general taxation regime, column 8 on the date of such transition reflects the residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by the organization itself) intangible asset that were paid before the transition to the simplified taxation system, in the form of the difference between the purchase price (construction, manufacturing, creation by the organization itself) and the amount of accrued depreciation in accordance with the requirements of Chapter 25 of the Code.

When transitioning to a simplified taxation system for an organization applying the taxation system for agricultural producers (single agricultural tax) in accordance with Chapter 26.1 of the Code, column 8 as of the date of the specified transition reflects the residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by itself) organization) of an intangible asset, determined based on their residual value as of the date of transition to payment of the unified agricultural tax, reduced by the amount of expenses determined in the manner prescribed by subparagraph 2 of paragraph 4 of Article 346.5 of the Code for the period of application of Chapter 26.1 of the Code.

When transitioning to a simplified taxation system for an organization that applies a taxation system in the form of a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of the Code, column 8 as of the date of this transition reflects the residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by the organization itself) of an intangible asset before the transition to a simplified taxation system in the form of the difference between the purchase price (construction, manufacture, creation by the organization itself) of a fixed asset and an intangible asset and the amount of depreciation accrued in the manner established by the legislation of the Russian Federation on accounting, for the period of application of the taxation system in the form of a single tax on imputed income for certain types of activities.

The residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by the organization itself) intangible asset before the transition to the simplified taxation system is indicated in column 8 in the reporting (tax) period of application of the simplified taxation system in which the most recent one of the following events: commissioning of an object of fixed assets (acceptance of an object of intangible assets for accounting), submission of documents for state registration of rights to an object of fixed assets, payment (completion of payment) of expenses for the acquisition (construction, production, creation by the taxpayer himself) of an object of fixed assets and intangible assets.

Expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets acquired before the transition to the simplified taxation system are reflected in column 8 in the reporting (tax) period in which, during the period of application of the simplified taxation system, one of the following occurred most recently events: commissioning of fixed assets; submission of documents for state registration of rights to an object of fixed assets, payment (completion of payment) of expenses for the acquisition (construction, production) of an object of fixed assets.

Individual entrepreneurs, when transitioning from other taxation regimes to a simplified taxation system, have the right to apply the rules established for organizations when determining the residual value.

3.13. Column 9 indicates the number of quarters of operation in the tax period of the paid and put into operation (accepted for accounting) fixed assets or intangible assets.

3.14. Column 10 indicates the share of the cost of the acquired (constructed, manufactured, created by the taxpayer himself) fixed asset or intangible assets, accepted as expenses in accordance with paragraph 3 of Article 346.16 of the Code, for the tax period.

3.15. Column 11 indicates the share of the cost of the acquired (constructed, manufactured, created by the taxpayer himself) fixed asset or intangible asset, accepted as expenses in each quarter of the reporting (tax) period, determined as the ratio of the data in column 10 to the data in column 9.

The value of this indicator is rounded to the second decimal place.

3.16. Column 12 reflects the amount of expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, included in the expenses taken into account when calculating tax base for the tax for each quarter of the tax period.

Moreover, for fixed assets or intangible assets acquired (constructed, manufactured, created by the taxpayer himself) and put into operation (accepted for accounting) during the period of application of the simplified taxation system, this amount is determined as the product of columns 6 and 11, divided by 100 .

For fixed assets and intangible assets acquired (constructed, manufactured, created by the taxpayer himself) before the transition to the simplified taxation system, this amount is determined as the product of columns 8 and 11, divided by 100.

The amount of expenses related to each quarter of the tax period in this column is reflected on the last day of the reporting (tax) period in column 5 of section I of the Income and Expense Accounting Book.

3.17. Column 13 reflects the amount of expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, included in the expenses taken into account when calculating tax base for the tax period. This amount of expenses is determined as the product of columns 12 and 9.

3.18. Column 14 reflects the amount of expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, taken into account as expenses when calculating the tax tax bases for previous tax periods (data from column 13 of this section for previous tax periods).

For fixed assets and intangible assets acquired (constructed, manufactured, created by the taxpayer himself) and put into operation (accepted for accounting) during the period of application of the simplified taxation system, column 14 is not filled in.

3.19. Column 15 reflects the remaining costs for the acquisition (construction, production, creation by the taxpayer himself) of fixed assets and intangible assets, subject to write-off in subsequent tax periods (column 8 - column 13 - column 14).

For fixed assets and intangible assets acquired (constructed, manufactured, created by the taxpayer himself) and put into operation (accepted for accounting) during the period of application of the simplified taxation system, column 15 is not filled in.

3.20. Column 16 indicates the date, month and year of disposal (sale) of the fixed asset or intangible asset.

3.21. The final line of this section for the reporting (tax) period reflects the sum of the values ​​of indicators in columns 6, 8, 12 - 15.

IV. The procedure for filling out Section III "Calculation of the amount of loss,

reducing the tax base for the tax paid

due to the use of a simplified taxation system

for the tax period" (line codes 010 - 250)

4.1. This section is filled out by a taxpayer who has chosen the object of taxation in the form of income reduced by the amount of expenses, and who, based on the results of the previous tax period(s), received losses from business activities in respect of which the simplified taxation system is applied.

The taxpayer has the right to carry forward a loss to future tax periods within 10 years following the tax period in which the loss was incurred. The taxpayer has the right to transfer to the current tax period the amount of loss received in the previous tax period. A loss not carried forward to the next year may be carried forward in whole or in part to any year out of the next nine years. If a taxpayer received losses in more than one tax period, such losses are carried forward to future tax periods in the order in which they were received.

4.2. Line code 010 indicates the amount of losses received based on the results of previous tax periods that were not carried forward to the beginning of the expired tax period, and line codes 020 - 110 indicate the amount of losses by year of their formation (corresponding to the values ​​​​of indicators for line codes 150 - 250 of section III Books of accounting of income and expenses for the previous tax period).

4.3. Line code 120 indicates the tax base for the expired tax period (corresponds to the value of the indicator in line code 040 of the reference part of Section I of the Book of Income and Expenses).

4.4. Line code 130 indicates the amount of losses by which the taxpayer actually reduced the tax base for the expired tax period (within the amount of losses received based on the results of previous tax periods that were not carried forward to the beginning of the expired tax period, indicated on page 010).

4.5. Line code 140 indicates the amount of loss for the expired tax period (corresponds to the value of the indicator in line code 041 of the reference part of Section I of the Book of Income and Expenses).

4.6. Line code 150 indicates the amount of losses at the beginning of the next tax period, which the taxpayer has the right to transfer to future tax periods (corresponds to the value of the indicator for line code 010 - line code 130 + line code 140).

The value of the indicator by line code 150 is transferred to section III of the Book of Income and Expenses for the next tax period and is indicated by line code 010.

4.7. Line codes 160 - 250 indicate the amounts of losses that were not transferred when the tax base was reduced for the past tax period, by the year of their formation. The sum of the indicator values ​​for line codes 160 - 250 corresponds to the indicator value for line code 150 of Section III of the Book of Income and Expenses.

The values ​​of indicators for line codes 160 - 250 are transferred to section III of the Book of Income and Expenses for the next tax period and are indicated by line codes 020 - 110.

V. The procedure for filling out section IV "Costs,

provided for in paragraph 3.1 of Article 346.21 of the Tax Code

Code of the Russian Federation, reducing the amount of tax,

paid in connection with the application of the simplified system

taxation (advance tax payments)

for the reporting (tax) period"

5.1. This section is filled out by the taxpayer who has chosen “income” as the object of taxation.

5.2. This section reflects insurance premiums, temporary disability benefits paid to employees and payments (contributions) under voluntary personal insurance contracts provided for in paragraph 3.1 of Article 346.21 of the Code, which reduce the amount of tax paid in connection with the use of the simplified taxation system (advance tax payments).

5.3. Column 1 indicates the serial number of the transaction being registered.

5.4. Column 2 indicates the date and number of the primary document on the basis of which the registered transaction was carried out.

5.5. Column 3 indicates the period for which insurance premiums were paid and temporary disability benefits provided for in columns 4 - 9 were made.

5.6. Column 4 reflects insurance contributions for compulsory pension insurance.

ConsultantPlus: note.

From January 1, 2013, individual entrepreneurs who do not make payments or other remuneration to individuals pay insurance contributions to the Pension Fund and the Compulsory Medical Insurance Fund in a fixed amount, and not based on the cost of the insurance year, as was previously the case. On the amount of insurance premiums paid by this category of payers from January 1, 2017, see Article 430 of the Tax Code of the Russian Federation.

5.7. Column 5 reflects insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.

5.8. Column 6 reflects insurance premiums for compulsory health insurance.

Paragraphs two and three are no longer valid as of January 1, 2018. - Order of the Ministry of Finance of Russia dated December 7, 2016 N 227n.

5.9. Column 7 reflects insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.

5.10. Column 8 reflects the costs of paying temporary disability benefits in accordance with the legislation of the Russian Federation (with the exception of industrial accidents and occupational diseases) for days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 year N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity", in the part not covered by insurance payments made to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity , under agreements with employers in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity."

5.11. In column 9, payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.” The specified payments (contributions) reduce the amount of tax (advance tax payments) if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (except for industrial accidents and occupational diseases) for days of temporary employee disability, which is paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”

5.12. Column 10 reflects the total amount of insurance premiums paid to employees of temporary disability benefits and payments (contributions) under voluntary personal insurance contracts for the reporting (tax) period (corresponds to the sum of the values ​​of the total line indicators for the reporting (tax) period in columns 4 - 9) .

VI. The procedure for filling out section V "Amount

trade tax, which reduces the amount of tax paid

due to the use of a simplified taxation system

(advance tax payments) calculated for the object

taxation depending on the type of business activity,

in respect of which a trade tax has been established,

for the reporting (tax) period"

(introduced by Order of the Ministry of Finance of Russia dated December 7, 2016 N 227n)

6.1. This Section is completed by the taxpayer who has chosen “income” as the object of taxation.

6.2. This section reflects the amount of the paid trade fee, which reduces the amount of tax paid in connection with the application of the simplified taxation system (advance tax payments), calculated for the object of taxation from the type of business activity in respect of which a trade fee is established in accordance with Chapter 33 of the Code.

6.3. Column 1 indicates the serial number of the transaction being registered.

6.4. Column 2 indicates the date and number of the primary document on the basis of which the registered transaction was carried out.

6.5. Column 3 indicates the period for which the trade fee was paid.

6.6. Column 4 indicates the amount of the trade fee paid.

KUDiR USN patent (PSN)

COMPLETING THE INDIVIDUAL INCOME ACCOUNTING BOOK

ENTREPRENEURSHIP USING PATENTS

TAX SYSTEM

I. General requirements

1.1. Individual entrepreneurs applying the patent taxation system (hereinafter referred to as taxpayers) maintain the Income Book of individual entrepreneurs applying the patent taxation system (hereinafter referred to as the Income Book), in which, in chronological order, based on primary documents, they reflect in a positional way all business transactions related to receipt of income from sales in the tax period (the period for which the patent was received).

1.2. Taxpayers must ensure the completeness, continuity and reliability of accounting for income from sales received in connection with the implementation of types of business activities, taxation of which is carried out under the patent taxation system.

1.3. The Income Book is maintained in Russian. Primary accounting documents compiled in a foreign language or languages ​​of the peoples of the Russian Federation must have a line-by-line translation into Russian.

1.4. The income accounting book can be kept both on paper and in electronic form. When maintaining the Income Book in electronic form, taxpayers are required to print it out on paper at the end of the tax period. For each tax period, a new Income Accounting Book is opened.

1.5. The income accounting book must be laced and numbered. On the last page of the Income Accounting Book, numbered and laced by the taxpayer, the number of pages it contains is indicated, which is confirmed by the taxpayer’s signature and sealed with the taxpayer’s seal (if any).

On the last page, numbered and laced by the taxpayer of the Income Book, which was kept electronically and printed on paper at the end of the tax period, the number of pages it contains is indicated, which is confirmed by the taxpayer’s signature and sealed with the taxpayer’s seal (if any).

1.6. Correction of errors in the Income Book must be justified and confirmed by the taxpayer’s signature, indicating the date of correction and the taxpayer’s stamp (if any).

II. Procedure for filling out Section I "Income"

2.1. Column 1 indicates the serial number of the transaction being registered.

2.2. Column 2 indicates the date and number of the primary document on the basis of which the registered transaction was carried out.

2.3. Column 3 indicates the content of the registered transaction.

2.4. Column 4 reflects income from sales received in connection with the implementation of business activities specified in the patent, and determined in accordance with Article 249 of the Code. The procedure for determining, recognizing and accounting for income from sales under the patent taxation system is established by paragraphs 2 - 5 of Article 346.53 of the Code.

Column 4 does not take into account income received from other types of business activities, the taxation of which is carried out in accordance with other taxation regimes.

KUDIR on OSNO

Organizations on OSNO do not maintain KUDIR

Entrepreneurs submit 3-personal income tax on OSN and keep a special book: KUDIR IP on OSNO for personal income tax.

This book is very different from the one in the simplified version.

Unified agricultural tax

Accounting for income and expenses under the Unified Agricultural Tax is carried out using the cash method. Tax accounting for the purposes of calculating the Unified Agricultural Tax for organizations is carried out on the basis of accounting data (i.e., a balance sheet and profit and loss account are needed). For individual entrepreneurs - in the book of income and expenses of individual entrepreneurs using the Unified Agricultural Tax.

UTII

KUDIR is not recorded on UTII. There is no special book form for UTII. Sometimes, for separate accounting (when applying other tax regimes), you still need to keep records of income under UTII. Then you can take a sample book for the simplified tax system.

All individual entrepreneurs (IP) and organizations using the simplified tax system must submit an income tax return to the tax office. To determine the amount of profit, it is necessary to maintain a register of financial transactions during their activity.

For this purpose it is used book of income and expenses. How to properly register transactions to avoid penalties?

Definition, decoding and composition

The abbreviation KUDiR is created from the first letters of the phrase “book of income and expenses.”

During the implementation of activities, financial transactions determined by the Tax Code of the Russian Federation are registered in it, confirmed by such documents:

• bank statements;
• and warrants;
• invoices (for example,);

All types expenditure actions, subject to registration in the book, are indicated in two articles of the Tax Code of the Russian Federation - 249 and 250. There are also some types of costs, which are also subject to registration on the basis of the first paragraph of Art. 346.16 Tax Code. The entry on payment of the minimum tax is not entered, because this does not equate to expense items.

Fixing the amount expense transactions are carried out only after receipt of the goods or services and full payment of their cost. For example, a periodic monthly payment for renting a premises can be made no earlier than the last day of the month for which the amount is transferred to the landlord.

Confirming there will be a payment order from the bank; and the deed of transfer in connection with the rental of the premises.

Income receipts are recorded on the pages of the book using the cash method. Advance transactions are also registered on the day of receipt of the advance payment, entering data from the confirming primary document.
If during an inspection an individual entrepreneur or an organization with a simplified tax system does not have a KUDiR, then they are subject to a fine. Its size is 10 thousand rubles for organizations, and 200 rubles for individual entrepreneurs.

Rules for maintaining a book

Individual entrepreneurs, organizations with the simplified tax system and those using . There is no need to register it with the tax office, because this rule has been abolished since 2013. Based on the brochure account data, taxes are calculated and a declaration is prepared for the tax office.

Management options There are only two of this book:

1. The handwritten method is used to fill out special forms, numbered into a single document.
2. An electronic method of maintaining a record of financial transactions, which is maintained throughout the calendar year in a digital code. Then at the end of the year the pages are printed, numbered and stapled.

At the beginning of each calendar year, a new accounting book for income and expenses is created. Information on paper about the taxpayer's annual activities must be stored for 4 years.

Attention! The presence of a book is not canceled for taxpayers who do not carry out economic activities during the reporting periods.

How to correctly fill out the Income and Expense Accounting Book is discussed in the following video:

If you have not yet registered an organization, then easiest way This can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to simplify and automate accounting and reporting, then the following online services will come to the rescue and will completely replace an accountant at your enterprise and will save a lot of money and time. All reporting is generated automatically, signed electronically and sent automatically online. It is ideal for individual entrepreneurs or LLCs on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it has become!

Decor

Maintaining KUDiR differs depending on the chosen one, so you need to choose a special form for such tax reporting systems:

Title page and pages number and with the help of a cord they are combined into a brochure. On the last sheet the knot is sealed. The pasted piece of paper indicates the number of pages in the document, certified by a signature and seal, if any.

Errors may be made when entering data on payment transactions, but there is a possibility of them to correct. In principle, there is nothing terrible here, because... erroneous data can be easily corrected in the following ways:

• in the electronic record by removing incorrect parameters and replacing them with correct information.
• When filling it out in handwriting, you must cross out the indicator and enter accurate information. Each correction is confirmed by the signature of the manager with a seal ().

What punishment threatens the taxpayer? for unreliable information in KUDiR? If the tax was calculated incorrectly based on incorrect parameters, you will have to pay 20% of its amount in the form of a fine. Deliberate concealment of information about parameters, due to which the amount of tax liabilities paid was reduced, is punishable by a penalty of 40% of the tax.

It is possible to prevent the application of sanctions for unreliable accounting in KUDiR if tax payments are paid on time. But they must be calculated correctly, even if the data taken from the brochure is incorrect. For payment of tax in full under such circumstances, the penalty is subject to cancellation.

Fill Tabular data on income and expenses need to be very careful. The tax service is always interested in the justification of cost items and supporting primary documents. Replenishment of an individual entrepreneur's bank account from personal funds is not reflected in the income for this book. The same applies to increasing the organization due to the receipt of an interest-free loan.

Explanations about the contents of KUDiR are discussed in this video material:

Filling procedure

The book begins with title page, which reflects:

• details of the individual entrepreneur or organization;
• start date of entering accounting transactions;
• object of taxation, where the phrase either “income” or “Income plus expenses” is indicated.

First section contains information about quarterly income and expenses. It contains four tables - for each quarter of the year. The fields in them are divided into 5 columns:

1. No.
2. date and number of the financial document confirming the expenditure or receipt transaction;
3. Contents of operation;
4. the amount of income to be included in the tax base;
5. expenses that need to be taken into account when calculating the tax base.

The section ends with a certificate, which organizations with “income” do not fill out.

Second section subject to entering data on expenses for the acquisition of fixed assets and intangible assets. Only organizations using the simplified tax system “Income minus expenses” fill out this section. Fixed assets include real estate and equipment used in business for more than 12 months. Intangible assets include intellectual developments, rights to inventions, etc.

Third section also only filled out by organizations using the simplified tax system “Income minus expenses.” In the fields of the section, parameters of losses related to the previous tax period or current ones, which can be reflected in the future, are entered.

Fourth section is allocated for filling out by taxpayers on the simplified tax system “Income”. The main indicators that need to be entered here are paid. These parameters reflect “for yourself” and hired workers.

Nuances of using KUDiR

Registration of financial transactions in KUDiR during business activities is different for each type of simplified taxation.

But for all taxpayers this is established general procedure for entering information:

• records are made in Russian;
• the book records only transactions during the tax period when carrying out activities that are involved in the calculation of tax liabilities;
• each entry is made according to data from the primary document;
• The chronology of records for each individual operation is maintained.

In tables, you cannot arrange records by day or type of transaction. Each specific operation must be entered on a separate line.

What other nuances exist when filling out tabular data can be understood by looking at examples of recording income and expense transactions.

With simplified tax system

For the first section, information is entered into quarterly tables line by line. Here we can recommend that in column two you reflect not only the number and date of the operation, but also the name of the primary document.

If no activity was carried out during the tax period, you need to fill in the zero KUDiR. It fills in the data on the title page, and leaves all other pages blank.

For simplified people under the simplified tax system "income" 6% It is necessary to enter income into the columns of the 4th column. For example, money was received for a service provided in the amount of 5 thousand rubles. according to check No. 2 dated February 15, 2016. In this case, the cost of the service is 5 thousand rubles. entered in column 4. An overpaid amount for the service was identified in the amount of 500 rubles, which was returned to the client on May 16, 2016. The serial number, check and date of the refund are recorded in a separate line, and the amount is entered in the 4th column with a minus sign “-500”.

Only Income is filled out on the simplified tax system (USN) 6%. Please note that this section should not include all insurance premiums, but only those that reduce the simplified tax.

Transactions in the book are recorded using the cash method, i.e. on the day of receipt or payment of funds.

If used Simplified tax system “income minus expenses”, then the readings are entered into the income columns, as in the previous simplified tax system, “income” of 6%. At the same time, pay more attention to filling out the expense columns.

For example, they make the following cost information separately for each event:

1. Goods for resale - the primary document is the issued Consignment Note No. 1092 dated February 26, 2015.
2. Services, write the date of expenditure for the service and the report number. For example, 04/30/2015 Check No. 00000003.
3. Expenses are paid in cash, which we enter from the sales receipt: date and number. Example: 05/25/2015 Check No. 00000014.
4. Return: you sold some product (provided a service), and you were paid more. Then you returned the overpaid amount to the client. In this case, you need to reduce the “Income” column, for which you reflect (according to the actual date of the surplus given) in it, in the same way as in the previous version, a negative amount.

Expenses for the purchase of goods are fixed after receiving funds from its sale.

Patent

If the activity is carried out on a patent (PSN), then you need to use the KUDiR form, approved for use since 2013. Only income columns are filled in the lines, because When using a patent, expenses are not subject to registration in KUDiR.

BASIC

Organizations on OSNO KUDiR is not used. IP on OSNO keep a special book with. It differs significantly from that used under the simplified tax system, because information is provided on pages that differ significantly.

The rules for designing a Book in electronic form using 1C are outlined in the following video lesson:

Changes for 2019

Starting from 2018, the Book of Income and Expenses contains an additional fifth section. It must be filled out by those who pay tax to the simplified tax system on income of 6%. This section indicates the amount of the trading fee. This allows this category of taxpayers to reduce the amount of contributions paid to the budget by the amount of the trade tax. The remaining rules for filling out KUDiR remained unchanged.

Some preferential tax regimes relieve companies and entrepreneurs from the obligation to keep full accounting records. The legislation for such categories of business entities establishes the obligation to maintain and, upon request, provide to the Federal Tax Service such a tax accounting register as a book of income and expenses.

The Tax Code of the Russian Federation establishes that accounting of income and expenses for organizations under the simplified tax system and unified agricultural tax, as well as for entrepreneurs under the general regime, must be kept in KUDiR. At the same time, for companies and individual entrepreneurs that are on imputation, there is no need to fill out this tax register.

The book form currently used was approved by the Federal Tax Service in 2013. Depending on the system used (USN 15, USN 6, ESNH, PSN, OSNO), it includes certain sections that reflect the necessary information for tax accounting. Therefore, it is customary to separate these registers according to the regimes used by the taxpayer.

Important! Please note that for payers, a book of income and expenses is not maintained or filled out.

Instructions for filling

The book is filled in chronological order throughout the year. In this case, an entry is made for each document; merging is not allowed. At the end of the old year it is closed, and the next register is opened for the new year.

You can fill it out in a magazine purchased from a printing house, or using specialized programs and Internet services. The latter is the most preferable, as it significantly reduces the time for its registration, because very often it is compiled on the basis of previously issued documents automatically.

When filling it out manually, you can make all the necessary corrections in the book, you just need to cross out the incorrect entry with one line so that it can be read. A correctional entry is made nearby, and it is certified by the signature of the responsible person.

After the tax period closes, it is printed, laced, and each sheet is numbered. Next, the book is certified by the seal of the business entity and the signature of its director. Previously, it was still necessary to send it to the office of the Federal Tax Service for affixing a stamp. Currently, such a requirement no longer exists.

Please pay attention! Keeping a book is a must. It is provided to the tax office only upon request from the inspection inspector. At the same time you can use a special Internet service for electronic maintenance of KUDiR.

Sample of filling out the book of income and expenses

Let's take a closer look at the kudir for individual entrepreneurs on USN 6 sample of filling out 2016. The differences in making entries for other modes and companies are minimal and lie in the presence or absence of sections of the book.

Title page

At the top of the register, after its name, you need to write down the name and code of the tax authority at the place of registration of the entrepreneur (location of the company). Next, indicate the tax period, for example, 2016. On the right, in the tabular section, the date of formation of the book is indicated.

Please fill in your full name below. entrepreneur, or the full name of the company, and the tabular part - registration code in statistics. The following lines contain the company’s INN or the individual entrepreneur’s INN.

Then you need to indicate the object of taxation. If filling out is done using software, this is where you need to configure the sections of the income and expenses ledger that are visible for a particular case. You need to select a value from the list with two elements “Income” or “Income reduced by expenses.”

After this, the currency and its bit size are selected in which the indicators will be entered into this tax register. In the table on the right, the currency code is entered according to OKEI.

Below is the full address of the location of the company, or the registration (residence) of the entrepreneur.

In the next line you must write down the numbers of current accounts and the names of the banks in which they are opened. If a business entity has several of these, then all of them are indicated here.

Income and expenses

This section is divided into four reporting periods: for the 1st quarter, for the 2nd quarter, for the 3rd quarter and for the 4th quarter. It is advisable to start each subsection on a new sheet.

This part of the income and expenses ledger consists of tables.

In the “Registration” columns, data is entered about the number in the order of recording, the date and number of the document that reflects the business transaction, and its brief content.

The “Amount” column is divided into two columns “Income” and “Expenses”.

Depending on the nature of the operation of the business entity, the amount of the document is entered either in the first column or in the second. In this case, the amounts are reflected rounded to the nearest kopeck in accordance with the articles of the Tax Code of the Russian Federation devoted to the corresponding regimes.

Organizations and entrepreneurs using the simplified tax system 6, in accordance with the law, fill out only the “Income” column. Each subsection has its own numbering of entries, which each time starts from 1. At the end of each table, you need to summarize, displaying the total amount for the columns with indicators. Moreover, the second and subsequent subsections have a line with cumulative values ​​that are summed up.

Attention! Organizations and entrepreneurs using the simplified tax system 15 also fill out the “Certificate for Section 1”.

The total amounts of income and expenses for the tax period are indicated here, as well as the difference between the minimum tax and that calculated for the previous year. This is due to the fact that taxpayers who paid the minimum tax last year are entitled to this amount difference in the current year.

Calculation of expenses for the acquisition of fixed assets and intangible assets taken into account when calculating the tax base

Attention! This section is filled out by business entities applying the taxation regimes of the simplified tax system 15 and the unified agricultural tax.

Just like the first section, it is divided into subsections according to reporting periods.

In the tables of this part of the book of income and expenses, you must enter the entry number in order, the full name of the objects (fixed assets and intangible assets), the cost of which is taken into account when calculating the tax.

According to the Tax Code of the Russian Federation, a taxpayer using the simplified tax system 15 or the unified agricultural tax during the tax period has the right to take into account the cost of these funds if they are paid, accepted for accounting and, if necessary, put on state registration (for example, cars, buildings, structures). Therefore, in the following columns it is necessary to enter all these dates sequentially. The next column contains the initial cost of the object, expressed in rubles.

Columns 7 and 8 of the table are filled in by business entities that have switched to preferential treatment, already having fixed assets and intangible assets on their balance sheet. According to the law, taxpayers can also take into account their residual value in amounts that depend on the period of their use.

Column 9 records the number of quarters during which the new facility was used in the tax period. For example, if a car was purchased in April 2016, then the indicator for it will be 3.

Column 10 indicates the share of the cost of the above objects taken into account for the tax period. For objects already on the balance sheet, it depends on the useful life and is determined by the Tax Code of the Russian Federation; for new ones, it is equal to 100%.

The indicator of column 11 is determined by the ratio of Gr.10 to Gr. 9

In columns 12 and 13, it is necessary to calculate the cost of the object attributable to the current quarter and the total for the year.

For example, a car was purchased and registered in April 2016 at a cost of 900,000 rubles. For the second quarter, the taxpayer has the right to take into account the cost of 300,000 rubles. (900000 * 100% (Gr.10)/ 3 (Gr.9)), which must be entered in Gr.12. The value of the Gr.13 indicator will be equal to 900,000 rubles.

Columns 14 and 15 are filled in for fixed assets and intangible assets already on the balance sheet. Since their cost is expensed over several periods, column 14 indicates the cost already included, and column 15 indicates the remaining amount that will need to be included in the next period.

Column 16 must contain data on the date of disposal of these objects. This is due to the fact that fixed assets and intangible assets, whose value was taken into account for taxation, an economic entity does not have the right to alienate during the period specified by the Tax Code of the Russian Federation.

Each table has total rows.

Calculation of the amount of loss

The section is filled in line by line. Line 010 indicates the total amount of losses for previous years. Then, in lines 020-110, this amount is deciphered, indicating the years.

Line 120 defines the basis that can be reduced by previously incurred losses. The value of line 040 from the help to section 1 is transferred here.

Line 130 contains the amount of loss by which the tax base for this year was reduced.

Line 140 must be completed if the loss was received in the previous year.

Line 150 will contain the amount of the loss that can be carried forward and offset in subsequent years. In lines 160-220, the taxpayer has the right to indicate specific amounts for future years.

Expenses provided for in paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation

This section is included in their book only by those taxpayers who are in the simplified tax system “Income” mode. Here you can indicate social payments (insurance contributions, sick leave, payments under personal insurance contracts), by the amount of which the tax base is then reduced.

This section is filled out for each quarter separately, i.e. The annual book will contain at least 4 sheets.

The title of the sheet indicates the names of the period for which the transactions are contained.

The section consists of 10 columns in which data is entered line by line:

• Column 1 contains the line number in order.
• Column 2 contains the name and date of the payment document with which the funds were transferred. Column 3 records information about the period for which this payment was made.
• Columns 4-9 include specific amounts of expenses incurred. Column 4 indicates the amount of contributions transferred to the Pension Fund. This includes, as well as for hired workers.
• Column 5 - the amount of contributions paid to social security.
• Column 6 contains contributions transferred to medical insurance.
• Column 7 contains contributions for injuries.
• Column 8 contains the amount of sick pay paid by the employer from his own funds (the first 3 days of sick leave).
• Column 9 includes the amount of payments under personal insurance contracts.
• Column 10 is the total amount for the line, the result of adding the numbers from columns 4-9.

The last line of the section is the total line for the reporting period. It contains the total amount of contributions for each of the columns, and the total amount of all expenses incurred in the period.