How to correctly fill out the kudir for individual entrepreneurs on the usn “income. Definition and interpretation of kudir Calculation of the amount of loss

KUDiR - book of accounting of income and expenses.

KUDiR, stitched and numbered (See here “”), should be in any case, even if no activity is carried out (although in practice many do not do this).

Fine for missing a book: individual entrepreneur - 200 rubles, organizations - 10,000 rubles.

Apply: individual entrepreneurs and organizations on OSNO, simplified tax system, unified agricultural tax, PSN. Taxpayers do not maintain KUDiR on UTII!

Since 2013, there is no need to certify income and expenses in the tax book.

Correction of errors when maintaining the Book by hand must be justified and confirmed by the signature of the individual entrepreneur or the head of the organization, indicating the date of correction and a seal (for individual entrepreneurs - if available).

All transactions are reflected in chronological order based on supporting documents (agreement, invoice, check, etc.).

In each new tax period there is a new KUDiR.

If you keep a book in electronic form, then at the end of the tax period, print it out, number it, stitch it (how to stitch it - the link is given above), and sign it. Blank sections are also printed and stapled so that the integrity of the KUDiR is maintained.

We will consider the instructions on the KUDiR form for the simplified tax system, but for the unified agricultural tax and patent forms this filling is also suitable, because The forms are almost the same.

KUDiR can also be simplified in this automated one.

Title page

Field "Form according to OKUD" not filled in.

Field “Date (year, month, day)”. Indicate the start date for maintaining the book.

Field "According to OKPO". It is not necessary to fill it out. OKPO can be viewed in a letter from Rosstat (if you received it during registration), or on the OKPO.ru website.

Field "Object of taxation". Enter “income” or “income minus expenses.”

And also indicate the remaining data (current account - if available, full name, name of the organization, required addresses).

Section 1. Income and expenses

BOX 1. Serial number of the record.

COUNTER 2. Date and number of the primary document on the basis of which income was received or expenses were made.

REGISTRATION OF INCOME IN COLUMN 2

1) Cash receipts - write the date of arrival and the number of the Z-report, which you usually take at the end of the working day. Example: 01/10/2015 check Z-report No. 4545.

2) Receipts to the current account - write the date of arrival and the number of the payment order or bank statement. Example: 01/10/2015, p/p No. 45 or bank statement dated 01/10/2015 No. 45.

3) Revenue according to BSO (strict reporting form) - if several BSOs are issued during the day, then it would be reasonable to draw up a PKO (), which will indicate the numbers of all used BSOs. This PKO is entered into KUDiR. But making one entry in KUDiR based on several BSOs issued on different dates is not allowed. Sample:

4) Refund. Let’s say you need to return the overpaid amount or return the advance payment to the buyer upon termination of the contract. In this case, enter the refund amount in column 4 (income) with a minus sign.

• We indicate income based on the actual date of receipt of funds and property.
• Also, funds and property can be received on the basis of other documents (bill of lading, act of acceptance and transfer of property, etc.).

REGISTRATION OF EXPENSES IN COLUMN 2 (only for the simplified tax system “income minus expenses”)

We write the date of the expense and the document number (for example, a cash or sales receipt, payment order, cash order, Z-report, etc.).

BOX 3. Specify the content of the transaction being registered.

REGISTRATION OF INCOME IN COLUMN 3

Replenishing your own account and increasing the authorized capital is not considered income,

Therefore, it is not included in KUDiR.

1) Example of recording income:

HOW TO ISSUE A RETURN?

Let’s say you need to return the overpaid amount or return the advance payment to the buyer upon termination of the contract. In this case, enter the refund amount in column 4 (income) with a minus sign.

Example return record:

REGISTRATION OF EXPENSES IN COLUMN 3 (only for the simplified tax system “income minus expenses”)

1) An example of a record of issued wages and personal income tax.

2) Expenses for the purchase of goods are indicated only after their sale.

An example of such an entry:

I decided to sell laptops for 20,000 rubles. - 1 PC.

BOX 4. Enter the amount of income taken into account when calculating tax.

BOX 5. Enter the amount of expenses taken into account when calculating tax.

Filled out only by those who are on the simplified tax system “income minus expenses.”

"HELP FOR SECTION 1"

For the simplified tax system “income” - only line 010 is filled in (the amount of income received for the year)

For the simplified tax system “income minus expenses” - lines 010, 020, 030 (if necessary), 040, 041 are filled in. A negative result on lines 040 and 041 is not indicated.

Section 2. Calculation of acquisition costs

Fixed assets and intangible assets

This section applies only to those who are on the simplified tax system “income minus expenses”. To be completed if there were such expenses in the tax period. For reference:

1) Fixed assets are tangible assets that are used by an individual entrepreneur or an enterprise to carry out its activities, and whose service life is more than 1 year.

Fixed assets can be, for example, industrial buildings, structures, vehicles, equipment, tools, household equipment, etc.

2) Intangible assets - assets that do not have a physical form, with a useful life of more than 12 months. These may be, for example, intellectual property, copyrights, patents for inventions, trademark rights, etc.

Section 3. Calculation of the amount of loss reducing

Tax base for tax

This section applies only to those who are on the simplified tax system “income minus expenses”. To be completed if there were losses in previous years or in the expired year that can be carried forward to the next tax period.

Section 4. Expenses that reduce the amount of tax

(advance tax payments)

This section is filled out only for the simplified tax system “income”. The insurance premiums paid “for yourself” and for employees (if any) are indicated, by the amount of which we reduce the simplified tax system. Everything is very easy to fill out:

In this case, the sample is filled out for an individual entrepreneur who has no employees, which means the simplified tax system tax can be reduced by the entire amount of insurance premiums paid. We remind you that if an individual entrepreneur has employees, then the tax can be reduced by no more than 50% by the amount of insurance payments.

For 2014, the individual entrepreneur paid insurance premiums “for himself” in the amount of 20,000 rubles, of which:

To the Pension Fund - 17,000 rubles and to the Federal Compulsory Medical Insurance Fund - 3,000 rubles.

Insurance premiums were paid quarterly on an accrual basis in order to reduce the amount of advance payments to the simplified tax system each quarter. If the picture is hard to see, download the KUDiR sample below (Excel format).

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 and sent for free 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, but only those that reduce the simplified tax. In Table 4, in column 3 “The period for which the payment of insurance premiums was made, the 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 that 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, Article 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 the most recent one of the following events occurred: 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 tax 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 for 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 corresponding 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 filled out by a 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 Accounting 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 ledger 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), it is still necessary to keep records of income under UTII. Then you can take a sample book for the simplified tax system.

All taxpayers using the simplified taxation system (STS) are required to keep a book of income and expenses (KUDiR). If you do not do this, or fill it out incorrectly, you can receive a considerable fine (Article 120 of the Tax Code of the Russian Federation). This book is printed and submitted to the tax office upon their request. It must be sewn and numbered.

Before you start creating this income and expense accounting book in 1C 8.3, check the program settings. If you have problems with the formation of KUDiR and some expenses do not fall into the book, carefully double-check the settings. Most of the problems lie here.

Where is the income and expense accounting book 1C 8.3? In the "Main" menu, select the "Settings" section.

You will see a list of configured accounting policies by organization. Open the position you need.

In the accounting policy setup form, at the very bottom, click on the “Set up taxes and reports” hyperlink.

In our example, the “Simplified (income minus expenses)” tax system was selected.

Now you can go to the “STS” section of this setting and configure the procedure for recognizing income. This is where it is indicated which transactions reduce the tax base. If you have a question why an expense does not fall into the book of expenses and income in 1C, first of all look at these settings.

Some items cannot be unchecked as they are required to be filled out. The remaining flags can be set based on the specifics of your organization.

After setting up the accounting policy, let's move on to setting up the printing of the KUDiR itself. To do this, in the “Reports” menu, select the “STS Book of Income and Expenses” section of the “STS” section.

The ledger report form will open in front of you. Click on the "Show Settings" button.

If you need to detail the records of the received report, check the appropriate box. It is better to clarify the remaining settings with your tax office, having learned the requirements for the appearance of KUDiR. These requirements may vary between inspections.

Filling out KUDiR in 1C: Accounting 3.0

In addition to the correct settings, before generating KUDiR, it is necessary to complete all operations for closing the month and check the correctness of the sequence of documents. All expenses are included in this report after they are paid.

The D&R accounting book is generated automatically and quarterly. To do this, you need to click on the “Generate” button in the form where we just made the settings.

The book of income and expenses contains 4 sections:

• Section I. This section reflects all income and expenses for the reporting period quarterly, taking into account the chronological sequence.
• ChapterII. This section is filled out only if the simplified tax system is “Income minus expenses”. This contains all costs for fixed assets and intangible assets.
• ChapterIII. This contains losses that reduce the tax base.
• ChapterIV. This section displays amounts that reduce tax, for example, insurance premiums for employees, etc.

If you have configured everything correctly, then KUDiR will be formed correctly.

Manual adjustment

If, after all, KUDiR is not filled out exactly as you wanted, its entries can be corrected manually. To do this, in the “Operations” menu, select “STS Income and Expense Book Entries.”

In the list form that opens, create a new document. In the header of the new document, fill in the organization (if there are several of them in the program).

This document has three tabs. The first tab corrects the entries in section I. The second and third tabs are in section II.

If necessary, make the necessary entries in this document. After this, KUDiR will be formed taking into account these data.

Analysis of accounting status

This report can help you visually check whether the book of income and expenses is filled out correctly. To open it, select “Accounting analysis according to the simplified tax system” in the “Reports” menu.

If the program keeps records for several organizations, you need to select in the report header the one for which the report is needed. Also set the period and click on the “Generate” button.

The report is divided into blocks. You can click on each of them and get a breakdown of the amount.

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 of accounting for 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?

1. Section V has been added, which is necessary to reflect the trade tax, which is currently relevant for Moscow entrepreneurs.
2. 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);
• INN IP (TIN/KPP of a legal entity);
• The object of taxation is “income”;
• Address (for individual entrepreneurs – place of residence, for legal entities – location);
• Account number 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:

1. No. – enter the entry number in order;
2. Date and number of the primary document – ​​enter information on the document that is the basis for recording the transaction;
3. Contents of the operation – write down the essence of the operation;
4. Income – indicate the amount of income;
5. 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 filled out 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, payers of the simplified tax system show expenses in KUDIR. There are actually two such cases:

1. Expenses from payments to assist unemployed citizens;
2. 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, information is filled in by those who have chosen the simplified tax system with a different base.

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 the reporting of income. 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.

Due to the provisions of the current tax legislation of the Russian Federation, taxpayers - individual entrepreneurs located on "Simplified" are required to keep records. Individual entrepreneurs using the simplified tax system are exempt from paying income received during business activities. If an individual entrepreneur is an employee under an employment contract, then the employer - tax agent deducts personal income tax from his salary in the general manner. Individual entrepreneurs are also exempt from taxes on property used in the course of business activities, and are also exempt from paying VAT. Organizations using the simplified tax system are respectively exempt from income tax and corporate property tax, and are also exempt from paying VAT.

However, organizations using the simplified tax system are required to pay tax on property used for commercial purposes if the value of real estate is determined by cadastral value.

In paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation, changes will be made according to which organizations applying the simplified tax system will be exempt from paying corporate property tax, with the exception of the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value. These changes will come into force on 01/01/2015. in accordance with. h tbsp. 7 of the Federal Law of April 2, 2014. No. 52-FZ “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation.”

According to Part 1 of Art. 378.2 of the Tax Code of the Russian Federation, the tax base (the value at which the tax is calculated) is determined in relation to the following type of real estate:

• administrative and business centers and shopping centers (complexes) and premises in them;
• non-residential premises, the purpose of which, in accordance with the cadastral passports of real estate objects or documents of technical registration (inventory) of real estate objects, provides for the placement of offices, retail facilities, public catering facilities and consumer services, or which are actually used for the placement of offices, retail facilities, public catering facilities and household services service.

In accordance with Part 7 of the above article, the authorized executive body of the constituent entity of the Russian Federation must, no later than the first day of the next tax period, determine a list of real estate objects and send it to the tax authorities. However, today as of 09/01/2014. the corresponding law of the Legislative Assembly of the Chelyabinsk region has not been adopted. In other regions, corresponding laws may have been adopted at the level of constituent entities of the Russian Federation.

In the Chelyabinsk region there are no plans yet to introduce a tax on property used in commercial activities, based on its cadastral value. Since the Legislative Assembly of the Chelyabinsk region does not contain bills on this issue in the coming months.

Now let's look at the procedure for filling out the n approved by the Ministry of Finance of the Russian Federation. By virtue of Art. 346.24 of the Tax Code of the Russian Federation, individual entrepreneurs and organizations located in “Simplified” are required to keep records of income and expenses in the KUDiR approved by the Ministry of Finance of the Russian Federation. By order of the Ministry of Finance of Russia dated October 22, 2012. No. 135n approved the new KUDiR form and the procedure for filling it out.

As follows from the Letter of the Ministry of Finance dated December 29, 2012. No. 03-11-09/100 the new KUDiR form has been used since 01/01/2013.

Previously valid Income and Expense Accounting Book until 01/01/2013. was subject to mandatory certification by the tax office. As stated in the same Letter from the Ministry of Finance dated December 29, 2012. No. 03-11-09/100 the new KUDiR form is not certified by the tax authorities - inspections. However, the current tax legislation of the Russian Federation does not establish any restrictions on certification of the new KUDiR form by the tax inspectorate. In the Unified Standard for Taxpayer Services, approved by the Order of the Federal Tax Service of the Russian Federation dated October 5, 2010. No. ММВ-7-10/478@ is defined by code 02.01.010 service for certification of KUDiR by a tax inspector. The question of whether the tax inspector will certify the KUDiR, if certification is not necessary, remains open. At the same time, the current tax legislation of the Russian Federation does not provide for liability if the KUDiR is not certified by the tax inspectorate.

The current tax legislation of the Russian Federation provides for liability for failure to provide KUDiR in the event of a tax audit. By virtue of clause 5, part 1, art. 23 of the Tax Code of the Russian Federation, an individual entrepreneur is obliged to provide a book of income and expenses and business transactions during a tax audit.

Part 1 of Art. 126 of the Tax Code of the Russian Federation provides for liability - a fine for failure to submit documents to the tax office on time, including for KUDiR in the amount of 200 rubles. for each document.

The information in KUDiR must be complete and reliable, since for the “Simplers” such a book is, in fact, an accounting register. If the tax inspectorate reveals the fact that any income is not reflected in the KUDiR, then this will be the basis for bringing to tax liability.

Data in KUDiR must be filled out in Russian. If the primary document, for example, a contract, a certificate of completion of work, is drawn up in a foreign language, then it is necessary that it be translated page by page into Russian. The translated name of the agreement is entered in KUDiR.

KUDiR can be maintained both in paper form (print the book initially and fill it out by hand) and in electronic form. If the KUDiR is maintained electronically (filled out directly on the computer), then after the end of the tax period (calendar year) it is necessary to output it (print it) on a printer. In this case, a new book is opened for each tax period (calendar year). Regardless of whether the KUDiR was carried out on paper or was printed after the end of the tax period (calendar year), it must be laced (stitched with threads) and numbered. On the last page of the book, the total number of pages is indicated, which is confirmed by the signature of an official for the organization or the signature of an individual entrepreneur and a seal (for individual entrepreneurs, if any). On the back side you need to glue the label (stitched and numbered on ___ page). For information on how to stitch and number the pages of a document, see It is possible to correct entries if they are erroneous in KUDiR, but in such a way that the previous erroneous one is clearly visible. When correcting, a date must be put with the signature and seal of the organization, for individual entrepreneurs - if available.

KUDiR is filled out based on the chosen taxation regime, that is, either “Income reduced by the amount of expenses.” If you have chosen the “Income” tax regime, then you do not need to make entries for expenses. If you have chosen the “Income reduced by expenses” mode, then expenses must be reflected.

In section 1, column No. 1, the serial number of the entry is indicated (for example, 1,2,3, and so on), in column No. 2, the date and number of the primary document on the basis of which the entry was made. Column No. 3 indicates the contents of the operation, column No. 4 indicates expenses.

Let's give an example. Individual entrepreneur 07/03/2014 the service was provided to the client verbally. The individual entrepreneur is on the simplified tax system “Income-6%”. The cost of oral legal advice was 300 rubles. After the client paid money for the legal advice provided in the amount of 300 rubles, the individual entrepreneur gave the client a copy of the receipt series AA No. 000 003 for receipt of funds. Another copy of the receipt remained with the individual entrepreneur.

In column No. 2 we indicate 07/03/2014, that is, put the date of drawing up the document (preferably). In column No. 3 we indicate “Receipt of the amount from legal advice to the cash desk.” In column No. 4 we indicate “300”, that is, the amount received at the cash desk.

The KUDiR form initially contains a minimum number of lines, so if there were a lot of transactions during the quarter, then the number of lines may not be enough. In this case, you need to add the required number of lines in the EXEL form. How to add a line in EXEL? Place the cursor on the line (cell) below where you want to add a line. Click on the right mouse button. This brings up the context menu. In the menu, select the “Add cells...” tab. Next, select the radio button “add “Row””. The line is inserted at the bottom. However, the number of cells in the line is greater than edited in the KUDiR form. In this case, you need to merge the cells. Select all the cells in one column and click the button in the right corner of the status bar (button name: “Merge and place in center”). The same operation must be done with each column of the inserted row. After this, all the cells in the desired column will be merged and will be the same as the other rows.

If there was no income for the quarter, then “0” is entered in the “Total for ___ quarter” column. In the column “Total for the half year” we put the total amount of income for the 1st and 2nd quarters, in the column “Total for 9 months” we put the total amount of income for the 1st, 2nd, and 3rd quarters. In the “Total for the year” column we put the total amount for the 1st, 2nd, 3rd, and 4th quarters.

Now you need to fill out the certificate for section No. 1. In the line code “010” “Amount of income received for the tax period” the total amount for the calendar year is indicated. In line “020” “Amount of expenses incurred for the tax period”, fill in the total amount of expenses for the calendar year. This line is filled in if the tax regime “Income reduced by the amount of expenses” is selected. For “Simplers” in the “Income-6%” mode, expenses are not taken into account, and there is no need to fill out columns with expenses.

In line “030” we put a dash, since it is filled in for “Simplified” on “Income reduced by the amount of expenses - 15%”. In line “040” we indicate the total amount of income. “Simplified” on “Income reduced by the amount of expenses - 15%” indicate the amount of income, taking into account the deduction of expenses. We do not fill out line “041”, since it is for “Simplified” on “Income reduced by the amount of expenses - 15%”. In the blank columns of the reference to the section, put a dash sign in the form of “-”.

If some sections of the KUDiR are not filled out, then you still need to print them out, since the book is a single document. I advise you to print out the blank sections and then staple them together.

Section “IV Expenses provided for in paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation...” is required to be completed for “Simplified” tax regime “Income-6%”. This section indicates the amounts to the Pension Fund and the Federal Compulsory Medical Insurance Fund paid for the quarter, half-year, 9 months, 4th quarter (calendar year).

Sections II and III are not filled out for “Simplified” students at “Income-6%”.

Examples of filling out KUDiR for “Simplers” on “Income reduced by the amount of expenses - 15%” must be dealt with separately, since they have their own “problems”. Therefore, if I have free time, I will write about this too.

In most of the examples, I cited the taxpayer as an individual entrepreneur, although KUDiR is also filled out by organizations on Simplified.