The Russian Federation regulates several methods of paying taxes for individual entrepreneurs. All income and expenses of the entrepreneur must be taken into account and recorded, after which the documentation is sent to the Federal Tax Service.

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In this article we will take a closer look at the following information:

• What is KUDiR? Why do you need the relevant document?
• what changes affected it in 2019? We will provide links to the provisions of the Laws;
• structure of the documentation - what sections it consists of;
• established procedure;
• How should an entrepreneur fill out KUDiR? Sample;
• whether document pages need to be stapled;
• What is the liability for violations, and what are the features of reporting for single entrepreneurs?

What it is

First of all, citizens need to know that every person is obliged to pay taxes; “shadow” business entails both administrative and criminal liability (in some cases) to the authorities. Their collection is carried out by the Federal Tax Service of Russia, and their activities are regulated by the Code of the same name.

Individual entrepreneurs (IP) are individuals who have the right to conduct relevant work activities. There are several taxation systems in the Russian Federation, some of them were developed and approved specifically for such citizens. The majority of entrepreneurs choose the simplified tax system (6%).

There are two simplified tax systems:

• general version (profit only);
• “income minus expenses (similarly, without taking into account the funds spent).”

Some OKVD (activity codes) do not allow the use of the simplified tax system; it is replaced by either the “General” or “Patent” (PSN) collection system.

The entrepreneur records all income and expenses. Based on the funds received as a result of his work activity, the tax is calculated - a certain amount is deducted. One is transferred to the Federal Tax Service of Russia, the other share goes to the Pension Fund. Also, do not forget about OSN.

The data is recorded in the ledger for accounting income and expenses, in KUDiR. The tax office needs it to study; the corresponding document serves as proof that the entrepreneur is not avoiding the collection.

Last changes

Until 2019, the book had only four sections. Each chapter will be described below. The innovation affected the structure - “Section V” was officially included in the KUDiR. The reform was carried out by the Ministry of Finance of the Russian Federation, which was enshrined in the corresponding order (227n, December 7, 2016).

The changes affected the remaining sections, entrepreneurs acquired new rights and responsibilities. On January 1, 2017, Law 430 of the Tax Code of the Russian Federation came into force, which regulates fixed payments for compulsory insurance of citizens.

Since 2019, individual entrepreneurs (USN “Income”) have the right to contribute amounts of insurance contributions to KUDiR. There is a condition - the entrepreneur must engage in specific activities as one person, that is, not have employees (self-employed citizens).

From the same year, the Ministry of Finance of the Russian Federation freed the owners of individual enterprises to enter into the book income from the work of foreign companies that they control. The corresponding provision applies to entrepreneurs who have chosen a simplified taxation system.

In accordance with Federal Law No. 82, the accounting book is no longer required to be certified with seals.

This innovation applies to companies and individual entrepreneurs operating under the simplified tax system. From 2019, when printing KUDiR pages, stamps and signatures on each sheet are canceled.

Structure

The book of accounting for income and expenses of an enterprise contains 6 parts:

• title page. Basic information about the company and its owner. Next are the sections;
• “income and expenses”, main list. Four tables;
• losses resulting from the acquisition, manufacture or construction of fixed assets and intangible assets. The corresponding numbers are taken into account when calculating the size of the tax base for the entire reporting period;
• losses that reduce the amount of the total fee;
• expenses that reduce the fee due to the use of the simplified tax system and the payment of advances;
• trade tax amount.

The information contained in the fifth item of the list (Section-4) reports on the expenses provided for in Article 346.21 of the Tax Code of the Russian Federation (clause 3.1).

General procedure

There are general rules for maintaining a book of income and expenses:

1. From the beginning of each new reporting period, a new KUDiR is established.
2. If the individual entrepreneur made mistakes, then he is obliged to correct them, explain (why) and certify them with a personal signature.
3. Since the beginning of 2013, there is no need to certify the book to the Federal Tax Service.
4. All operations are reflected in chronological order, each event is numbered and signed.
5. Write numbers and words clearly and understandably. Electronic versions are printed, each page is numbered. There are fields with cells (TIN). Each square contains one number.
6. Amounts are entered in rounded order, without kopecks.

How to fill it out correctly and its sample

A sample of filling out KUDiR for individual entrepreneurs on the simplified tax system 6 in 2019 will help beginning entrepreneurs avoid problems with paying taxes and administrative penalties for violations.

The Federal Tax Service of Russia tries to study the relevant reports as much as possible, and any discrepancy can lead to problems.

Title page

Title page of the accounting book, procedure for compilation:

• leave the “OKUD” field untouched;
• indicate the exact start date of maintaining the document;
• write your real last name, first name and patronymic;
• enter your Taxpayer Identification Number (TIN) in the boxes. The form contains two lines, 1 – for organizations, 2 – for individual entrepreneurs;
• “OKPO” can be filled in as desired. Its number is contained in the information letter from RosStat. The code is also contained on the OKPO ru website;
• the object of taxation is not the owner or the company, but the corresponding system. Write the exact name, for example, “income” or “income minus expenses”;
• indicate the address of the main location of the company office. If the entrepreneur works at his place of residence, then enter his data;
• further – current account. It is recommended to double check. After the numbers, write the name of the bank that issued the account.

Formatting the first section:

1. The serial number of the event is entered (column-1).
2. Date of recording and number of the document confirming the relevant information (g-2).
3. Cash inflow. We indicate the date of arrival and the Z-report identification code.
4. Receipt of funds to the current account. Date, number or statement.
5. According to the BSO (strict reporting form). Likewise, date and other information. If during one working day there are several BSOs, then we draw up a cash receipt order (CRO) and number it. We also fill out the form, don’t forget to indicate the amount. It is prohibited to combine BSO for different days into one PKO! It is permissible to draw up an order for receipts only for the current day.
6. The return must be issued with a minus sign (hereinafter referred to as the amount), document numbers (for example, a terminated contract) and dates are attached.
7. The “Expenses” column is drawn up in a similar manner. Cash or sales receipts, orders, orders and other papers are attached. The corresponding column should be filled in exclusively for objects related to the “income minus expenses” taxation system! There is no minus sign.
8. “Revenue” objects write data in Excel structure. Here is the number of the amount received for the year. “Income minus expenses” - 010-030, 040 and 041 (except for negative calculation results).

Section 2, registration procedure:

• fixed assets. This includes material goods (vehicles, equipment) used by the enterprise for more than 1 year;
• intangible assets (patents, trademarks), the useful life is similar.

Income minus expenses

The second section is filled out only by entrepreneurs using the simplified tax system “income minus expenses”, provided that such losses were incurred during the tax period.

In the third section (for the same objects) expenses for previous years are recorded and transferred to current taxation.

Income

The fourth part of KUDiR concerns exclusively entrepreneurs conducting specific activities in accordance with the “income” program of the simplified tax system. Registration procedure:

• We carefully study the table, set the date of the period;
• number the event;
• next column – date and document (number);
• Next, enter the amount of contributions;
• We consider “Total”.

Is it necessary to stitch

Entrepreneurs are required to staple the pages of the book. This applies to both paper documents and electronic versions that the taxpayer prints out. All pages are numbered, their number is indicated at the end, and a signature is placed. The sheets are contained in a folder.

Responsibility for violations

Almost all violations related to KUDiR entail administrative liability. Some of the most common offenses committed by entrepreneurs include concealment of income and false recording of expenses.

Negligent attitude towards doing business (lack of a book, for example) is punishable by a fine equal to 10,000 - 30,000 rubles, as evidenced by Article 120 of the Tax Code.

Features without workers

An entrepreneur keeps a book “for himself.” Data about employees, their wages and deductions are not entered into KUDiR.

Self-employed individual entrepreneurs are exempt from collecting payments to the FFOMS. The Government of the Russian Federation is preparing a bill that will allow eligible citizens to switch to the simplified tax system-3% instead of six.

The Russian authorities are committed to supporting small businesses, the reforms will especially affect the so-called self-employed citizens (single entrepreneurs).

The accounting of income, expenses, registration and storage of KUDiR is regulated by the Tax Code of the Russian Federation. Its maintenance is the direct responsibility of individual entrepreneurs and companies.

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:

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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 the following 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. be 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 information about expenses 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.

The income book for individual entrepreneurs on the simplified tax system is a mandatory type of reporting for an individual entrepreneur and it is by it that his activities are monitored. It has a standardized form approved by the Ministry of Finance of the Russian Federation. The rules for filling it out are strictly regulated by Russian legislation. In this book, records of commercial activities are kept, and then, based on its data, taxes are calculated. Therefore, the tax office tries to control the correct filling out of the accounting book.

Today we will look at how this book of accounting for individual entrepreneurs using the simplified tax system with “Income” in 2017 should be filled out. We’ll tell you what to consider when filling out forms, and not to pay special attention. The article will provide examples of filling out book forms. Filling out the book yourself if you follow our recommendations is not at all difficult; today we will tell you in detail how to do this.

Separately, in our article we will consider the innovations of 2017. We will tell you in detail what has already changed in 2017 and what else is planned to change in the very near future.

Rules for maintaining a book of income and expenses

KUDIR- a book of accounting for business transactions, which is required to be maintained by individual entrepreneurs working on the simplified tax system.

Let's consider maintaining a book of accounting for individual entrepreneurs working for the National Tax Service with income taxation at a 6% tax rate.

All individual entrepreneurs using the simplified tax system must maintain their own KUDIR.

KUDIR- this is a type of reporting for an individual entrepreneur and it must be filled out regularly. Let us note that the tax inspector has the right to demand it and the entrepreneur is obliged to provide his KUDIR upon the first request. In case of failure to provide correctly completed reports, a fine may be imposed, as for any other reports not submitted in a timely manner.

If, at the first request of the tax inspector, the entrepreneur was unable to provide KUDIR, he may be fined 200 rubles (see Article 126 of the Tax Code). If the accounting book is not found during an on-site inspection, the fine may already be 10,000 rubles (see Article 120 of the Tax Code). If the individual entrepreneur was unable to provide accounting books for more than one year, then the fine would be 30 thousand rubles. If the tax authorities can prove that the lack of accounting for business activities led to an underestimation of taxes, then the individual entrepreneur faces a fine of at least 40 thousand rubles.

However, we note that the requirement to present KUDIR must be formalized in writing by an employee of the Federal Tax Service and can be presented during an on-site tax audit or in a number of other cases.

KUDIR refers to tax registers, which are the basis for the assessment of taxes, and therefore, its absence is tantamount to a violation of the rules for keeping records of income and expenses.

Now, as before, it is not necessary to submit the KUDIR for regular inspection to the Federal Tax Service.

Its form is the same for all individual entrepreneurs, but for different tax regimes the methods of maintaining it are slightly different.

KUDIR can be kept in the old way - on paper, making notes by hand, you can keep an electronic version on a computer and, if necessary, print it out. Now there are online services for maintaining KUDIR.

You can choose any of the options for keeping records, the main thing is to keep it correctly and be able to print it out, number it, sew it at the right time and present it to the tax authorities.

KUDIR has an annual reporting form, i.e. For every new year, a new book is started. In this case, the book for the past reporting period is printed, numbered, stitched, certified with the seal of the individual entrepreneur (if any) and his signature. This book is subject to mandatory storage and the tax office has the right to conduct an audit for the last three years.

If the individual entrepreneur did not conduct commercial activities in the past year, then a “zero” book must be printed and stapled. If there were unfilled sections of the book, they are also numbered and filed.

KUDIR is an annual reporting form for individual entrepreneurs. It is worth remembering this and understanding that the same requirements apply to it as any other reporting. It is standardized and has a shelf life of 4 years.

If an individual entrepreneur has small annual turnover, then the accounting book can be kept on paper, making entries by hand.

If the turnover is large, then it is better to keep records using specialized services. It’s possible that you can simply run it on your computer in Excel.

In the accounting book, each transaction is recorded in chronological order on a separate line, and it must have documentary evidence. The supporting documents usually include: invoices, payment orders, checks, contracts, etc.

Basic general rules for maintaining KUDIR for individual entrepreneurs on the simplified tax system for “Income”:

• KUDIR is an annual reporting form and therefore every year an entrepreneur must open a new accounting book, for a new calendar year - a new tax period
• Entries in the book must be made line by line, i.e. one line - one operation
• records are kept in chronological order
• records are kept only in full rubles
• at the end of the reporting tax period, in this case the calendar year, KUDIR must be printed
• sections of the book that are not completed are still printed
• if the individual entrepreneur did not conduct any commercial activity during this year, he prints out a “zero book”
• at the end of the annual tax period, the accounting book is numbered and stitched, certified by the signature of the individual entrepreneur; if there is a seal, it is also certified by a seal
• The accounting book must be kept for 4 years
• replenishment of a current account is not income from business activities, and such transactions are not recorded in the ledger
• The KUDIR form is a unified reporting form, its forms were approved by Order of the Ministry of Finance No. 135n on October 22, 2012.

The standardized KUDIR form contains:

• Title page on which the individual entrepreneur’s taxpayer data is written
• Section 1 “Income and Expenses”, it is filled out by all individual entrepreneurs
• Section 2 “Expenses for fixed assets and intangible assets” - individual entrepreneur on the simplified “Income” system is not filled out
• Section 3 Calculation of loss amounts - IP on the simplified tax system “Income” is not filled out
• Section 4 Insurance premiums - to be completed by all individual entrepreneurs.

We have outlined the basic rules for maintaining KUDIR and the requirements for it. Next, we will analyze all sections of the accounting book in more detail and the rules for filling it out.

Filling out the accounting book begins with the design of the title page:

• the column “OKUD form” is not filled out
• in the “Date” column, enter the date of opening of the book - the date of its first entry
• fill in the field for what period the book is open - for 2017
• OKPO field indicates the code from statistics
• The full name of the individual entrepreneur is entered in the “Taxpayer” column
• In the INN/KPP column we indicate the corresponding individual entrepreneur numbers
• in the column “Object of taxation” - write “Income”
• In the address line we indicate the individual’s residential address
• further at the bottom of the page, fill in the bank details fields - indicate the details of the individual entrepreneur’s current account.

In section 1 of the accounting book, individual entrepreneurs who are under the income tax regime record their income. The form is designed to be completed quarterly and contains 4 tables. Each operation is recorded on a separate line; you can add more lines if necessary. The tables have five vertical columns that need to be filled out, as follows:

1. transaction numbers, transactions are in chronological order
2. date and number of the document that forms the basis of the transaction; dates of invoices, bills, etc. are indicated here.
3. content of the operation - it is necessary to briefly reflect its essence
4. in the income column - write down the amount of income received
5. the expenses column - for individual entrepreneurs with taxation of only income, is not filled in.

And so, section 1 is filled out sequentially throughout the year.

Let us only note that, for example, cash revenue is summed up for the day and reflected in one entry; the basis of the operation is the Z-report. Thus, we enter the date and number of this cash report into the table. You can do the same with other similar income. When a stream of payments arrives in your current account, you can rely on the daily bank statement.

Note that sometimes there are cases when it is necessary to make a chargeback, then an entry is made in the book in the income column, as usual, but with a minus.

After the completion of each quarter, the section summarizes the total numerical results in the corresponding rows of the tables. In specially designated lines, cumulative cumulative totals for six and nine months are reflected, and the annual total is calculated.

In the expenses column, entries for this taxation system are made extremely rarely, for example, if expenses were incurred using funds received under the SME support program from government subsidies. These amounts must be reflected in both income and expense columns so that they do not contribute to the tax base.

Note that there are other non-taxable incomes; they do not need to be recorded in KUDIR. Often individual entrepreneurs receive income from sales and income “outside sales”; these concepts must be separated.

Completing Section 2 “Calculation of costs for the acquisition of fixed assets and intangible assets”

Completing Section 3 “Calculation of the amount of loss that reduces the tax base”

This section, individual entrepreneurs on the simplified tax system only for income, is not filled out. It is intended for individual entrepreneurs who also keep track of expenses. Therefore, in the printout of the accounting book for the reporting period, this section will be filed blank.

Completing Section 4 “Expenses that reduce the amount of tax”

In section 4, it is necessary to record the amounts of contributions paid quarterly and in the corresponding lines the data is given in cumulative totals for six and nine months, and the annual total is calculated. The columns of the table indicate each of the insurance premiums that must be specified. Contributions are also indicated for employees if they were hired by an individual entrepreneur during this period. Further, advance payments of taxes must be taken into account when calculating the taxable base within the established limits.

If an individual entrepreneur has hired workers, then the following payments must be indicated in the section:

• contributions made from employee salaries
• payments for sick leave paid from the individual entrepreneur’s own funds
• voluntary insurance payments
• fixed amounts of insurance premiums that were paid by the individual entrepreneur for himself

In 2016, the following innovations appeared for individual entrepreneurs using the simplified tax system under the “income” taxation system:

• The procedure for filling out Section 4 was clarified, regarding the recording of a fixed amount of insurance premiums.
• KUDIR was supplemented with a new section 5 “Amounts of trade tax”, which will reflect the amounts of paid trade tax.
• A new legislative provision has appeared stating that income received by an individual entrepreneur from foreign organizations controlled by him is not recorded in the KUDIR of section 1, column 4. Taxation of such income is carried out separately.

Now let's talk about this in more detail.

It should be noted here that from 2017 Art. 430 of the Tax Code on fixed insurance premiums. That is, at the legislative level, there was a combination of the amounts of insurance premiums for the minimum wage and contributions of 1% on incomes of more than 300 thousand rubles. These new rules apply to individual entrepreneurs who work without hiring employees and are on the simplified tax system based on “income” and pay only their insurance premiums.

This means that now these individual entrepreneurs will record in the accounting book all their deductions for compulsory insurance: both from the minimum wage and 1% from incomes over 300 thousand rubles in a fixed amount. Previously, until 2017, tax inspectors often refused to reduce the amount of 6% tax due to “1% contributions”. Accordingly, questions often arose when filling out KUDIR.

The emerging norm of legislation on controlled foreign organizations is designed to clearly distinguish at the legislative level between taxation systems for individual entrepreneurs when paying a single tax on a simplified system and the application of income tax rates. Thus, now the Tax Code (see Article 248) clearly states that income from foreign individual entrepreneurs does not fall under the simplified tax system. Income tax must be paid on such income.

At the end of 2016, the KUDIR form was revised - a new fifth section was included in it. However, the new form of the book will begin to be used only in 2018, and accounting in the coming 2017 will continue to be carried out according to the accounting books of the previous model.

A new section of the book concerns accounting for trade fees, which will reduce the amount of single tax paid. Please note that the trade tax is currently only valid in Moscow. The new section will be filled in similarly to other sections of the book, i.e. in chronological order, indicating the details of documents - the basis of business transactions.

Conclusion

The accounting book is the main form of reporting for an individual entrepreneur; it reflects transactions related to the implementation of his commercial activities. The form of the book is standardized, the rules for filling it out are prescribed by law. When conducting it, you must adhere to all applicable legal provisions.

The Tax Inspectorate supervises the payment of taxes on the commercial activities of entrepreneurs, namely through control over the keeping of records of commercial transactions. For non-compliance with the rules for maintaining KUDIR, the law provides for the imposition of fines on entrepreneurs.

The article examined in detail the filling out of sections of the accounting book, provided samples of standard forms and examples of how to fill them out.

Separately, in the article we touched upon the latest legislative innovations related to the management of KUDIR in 2017. They talked about the prepared new form of the accounting book.

When keeping records, it is better to adhere to the above recommendations and then there will be fewer questions from the tax inspectorate and paperwork. Filling out the accounting book yourself is not at all difficult; you can also use specialized online accounting services.

The book of accounting of income and expenses (KUDIR) is a tax register of income and expenses under the simplified tax system. The book of income and expenses is also needed to determine the tax base for the single tax calculated when applying the simplification. The article will discuss how to fill out the book and what information should be contained in it.

Book of accounting of income and expenses: form

The fact that the book must be kept in simplified form is confirmed by Art. 346.24 Tax Code of the Russian Federation.

There are 2 types of books for accounting income and expenses: for “simplified” taxpayers and taxpayers under the patent tax system. Both forms were approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

The same order contains texts of instructions for filling out both types of books. The book of accounting of income and expenses used by “simplified” (organizations and individual entrepreneurs) is devoted to appendices 1 (book form) and 2 (filling out procedure, hereinafter referred to as the Procedure).

You can learn more about the rules for maintaining accounting under the simplified tax system in the article “Procedure for maintaining accounting under the simplified tax system (2019).

Book of accounting of income and expenses under the simplified tax system: principles of income reflection

According to Art. 346.24 of the Tax Code of the Russian Federation, the book of income and expenses is intended only for accounting for transactions under the simplified regime. From this it follows that to reflect transactions related to the receipt of funds or property, which, in accordance with Art. 346.15 of the Tax Code of the Russian Federation is not income for tax purposes under the simplified tax system; it is not required to record income and expenses in the book.

Example

The organization "Sisyphus" applies the simplified tax system with the object "income minus expenses". In the 1st quarter, the organization had income in the form of revenue from the sale of goods, as well as expenses in the form of payment for the rent of occupied premises and the purchase of goods. In addition, a loan was received from the bank to replenish working capital.

The income generated as a result of the receipt of revenue, as well as expenses, should be reflected in the book of income and expenses on the dates corresponding to the transactions.

The loan amount does not need to be entered into the book, since according to subparagraph. 10 p. 1 art. 251, sub. 1 clause 1.1 art. 346.15 of the Tax Code of the Russian Federation, credit funds do not form an object of taxation.

Book of accounting of income and expenses for individual entrepreneurs and organizations: features of reflecting transactions during the transition from the general taxation regime

The peculiarities of entering into the book of accounting income and expenses of operations by organizations and individual entrepreneurs who are switching to the simplified tax system from the general taxation regime are stipulated by the norms of paragraph 1 of Art. 346.25 Tax Code of the Russian Federation.

Funds received before the transition to the simplified tax system under contracts that are executed after the transition to the simplified tax system are subject to reflection in the book of income and expenses.

If income was included in the tax base for income tax, then it is not necessary to reflect it, even if it was received after the transition to the simplified tax system.

It is not required to reflect in the book of income and expenses expenses that, according to Art. 346.16 do not reduce the size of the tax base for the single tax.

Book of income and expenses: form for combining two modes

Some taxpayers combine 2 modes: simplified tax system and UTII. In this case, the book of income and expenses according to the simplified tax system should not contain either income corresponding to UTII or expenses for it.

This is confirmed by the letter of the Ministry of Finance of Russia dated October 29, 2004 No. 03-06-05-04/40. The authors of the letter are based on the provisions of paragraph 8 of Art. 346.18 Tax Code of the Russian Federation. Since no changes were made to this paragraph, the conclusions expressed in the letter remain relevant to this day.

In addition to accounting for income and expense transactions, the book calculates the tax base and determines the amount of losses from previous periods that reduce it (Article 346.24 of the Tax Code of the Russian Federation, clauses 2.6-2.11, 4.2-4.7 of the Procedure).

But the tax payable in the book of income and expenses is not calculated - that’s what the tax return is for.

For information on where to see control ratios for checking declaration data, read the article “The Federal Tax Service has released control ratios for the declaration under the simplified tax system” .

Income book with simplified tax system 6%

If the taxpayer, preferring to work on the simplified tax system, chose the object “income”, the list of transactions should indicate:

• payments that are permitted by clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation to reduce the amount of tax (clauses 5.1-5.7 of the Procedure);
• expenses in the form of subsidies as part of state support for small and medium-sized businesses;
• expenses in the form of payments to stimulate the employment of unemployed citizens (column 5 of section I, paragraphs 3-6 of clause 2.5 of the Procedure).

According to para. 7 clause 2.5 of the Procedure, taxpayers with the object “income” can enter other expenses into the book of income and expenses on their own initiative. If they are absent, you are allowed not to fill out the certificate for Section. I, sec. II, sec. III, as well as column 5 of section. I (paragraph 2, clause 2.5, clauses 2.6, 3.1, 4.1 of the Procedure).

Where to download a free book of income and expenses for 2018 (changes in KUDiR since 2018)

Starting from 2018, taxpayers using the simplified tax system must use an updated form for the book of income and expenses to record income and expenses. The fact is that by order of the Ministry of Finance of Russia dated December 7, 2016 No. 227n, which came into force on January 1, 2018, the KUDIR form was supplemented with Section V, which reflects the amount of the trade fee, which reduces the amount of the single tax under the simplified tax system for payers of the simplified tax system with an object "income". The same order approved changes to the Procedure for filling out KUDIR, both related to filling out this section and containing technical corrections.

A blank form of the book of income and expenses for 2018 can be downloaded in a convenient format for free on any accounting website or use the available reference and legal system.

The book of income and expenses form, used since 2018, can also be downloaded on our website.

Results

All “simplified” residents, regardless of the chosen object of taxation, fill out Section I of the KUDIR. Filling out other sections of KUDIR is determined by what object of taxation, “income” or “income minus expenses,” is applied by the simplified tax payer. For “simplified people” with the object of taxation “income”, from 01/01/2018 KUDIR has been supplemented with another section, which reflects the paid amounts of the trade tax.

Column 3 – indicate the content of the business transaction. How much detail the essence of Income (Expense) needs to be disclosed should be decided by the individual entrepreneur or the director of the organization. There are no strict recommendations.

You can limit yourself to the brief wording “revenue from the sale of goods”, “advance payment for services”, “settlement under Agreement No.”, or you can make a detailed entry “revenue from the sale of 4 monitors of Pervy LLC under Agreement No. 5 dated 02/10/2017 ", "advance payment for services for clearing the roof from snow IP Zimin", "payment for shoe repair services Karimova S.Yu." Remember that first of all, the entries in KUDiR should be clear to you, as an individual entrepreneur (director of an organization), and only then to the tax inspector.

Column 4. Income taken into account when calculating the tax base.

In this column we enter all funds received into the current account or cash register, except for:

• personal funds of an individual entrepreneur;
• amounts of received (returned) loans;
• the money that the supplier returned for the defective product;
• deposits received;
• funds contributed by the founders as a contribution to the authorized capital;
• overpaid taxes transferred from the budget (and this happens).

Registration of return

What to do in situations where an individual entrepreneur or organization has to return part of the previously received payment to the supplier? In such cases, the returned amount with a “-” sign is recorded in the “Income” column, i.e. you reduce your Income by the refund amount. Please note that the entry in KUDiR must be made in the period when you returned the money. Let's take a closer look at the situation:

On March 16, 2017, an advance payment for goods in the amount of RUB 270,000 was received from Pervy LLC.

On March 20, 2017, you transfer the goods to the buyer LLC “First” in the amount of 240,000 rubles.

04/05/2017 overpayment in the amount of 30,000 rubles. We return LLC "First".

In KUDiR we make notes:

Payments with electronic money

Payments using electronic money using various payment systems have become widespread.

The principle of selling through any payment system is as follows:

1. An individual entrepreneur or organization opens a special electronic account on the operator’s website (for example, Yandex.Money, WebMoney, PayPal, QIWI).
2. This operator is an intermediary between the buyer and the seller; the operator accepts payment from the buyer and transfers it to the seller (individual entrepreneur or organization).
3. The buyer pays for the goods.
4. Money for the goods goes to the electronic account of the seller (individual entrepreneur, organization).
5. The intermediary, by order of the individual entrepreneur, transfers money to the seller’s bank account. Also, an individual entrepreneur (organization) can use this money to pay for goods (services) - for example, a payment was received from a buyer on Yandex. Money” - an individual entrepreneur, bypassing the main settlement account, paid the supplier for the goods with this money, etc.

In this case, how to determine the date of receipt of the Income? The Ministry of Finance and INFS gives an unambiguous answer: Income arises at the moment money is credited to the seller’s electronic account and it does not matter how the individual entrepreneur (or organization) uses it in the future, i.e. at the moment when the buyer paid for the goods.

This rule is very important to follow in cases where the Buyer paid the money in one quarter (for example, the goods were purchased from you on 03/31/2017), and the operator transfers the proceeds already on 04/01/2017. In KUDiR it is necessary to make a record of revenue on 03/31/2017 G.

Column 5. Expenses taken into account when calculating the tax base.

This column is filled in by those taxpayers who have chosen the simplified tax system with the object “income – expenses”.

In the Expenses column, you can include only those expenses that are justified, relate to your business, are confirmed by correctly executed primary documents and are directly listed in clause 1 of Art. 346.16 Tax Code of the Russian Federation. If any costs are not indicated in this paragraph, then they cannot be taken into account in expenses, even if they are related to your business activities.

The cost of goods purchased for further sale is included in expenses only as they are sold. But the costs that are associated with the sale of goods (storage, transportation, maintenance) are taken into account as expenses, regardless of the fact of sale. Let's explain with an example:

On April 10, 2017, an individual entrepreneur (or organization) purchased a batch of bags (100 pieces) from Vtoroy LLC for resale with a total cost of 180,000 rubles, the money was transferred to the supplier in full in advance through a bank account on 04/04/2017 - this payment cannot be immediately entered into Expenses; you must first sell the goods (bags).

The costs for the services of the transport company amounted to 16,000 rubles. and paid at the time of receipt of the goods - this payment can be immediately accepted as Expenses and recorded in KUDiR.

By the end of April, we managed to sell 30 bags (worth 54,000 rubles), in May - another 60 pieces (worth 108,000 rubles) and the balance - 10 bags (worth 18,000 rubles) is in the seller’s warehouse.

The following entries will be made in KUDiR:

Despite the fact that the goods have been paid for and received, the remaining payment cannot be included in expenses until the entire batch of goods (bags) has been sold.

What if the goods for sale are purchased from different suppliers and at different prices?

Don’t complicate your accounting, assemble goods into groups, keep records of goods sold, and at the end of the month you will be able to independently determine how much of the money that you have already paid to suppliers can be accepted as an expense. An entry in KUDiR can be made at the end of the month in one line based on the calculation made.

Of course, if an individual entrepreneur or organization has a wide range of goods (more than 250 items) and a large turnover, then it is better to use a warehouse accounting program (not an accounting one!). Such programs allow you to keep separate records for a specific item, see more detailed movement and balances of goods in warehouses and stores.

What costs do individual entrepreneurs or organizations mistakenly take into account? Let's list the main ones:

• expenses for personal needs of the entrepreneur;
• expenses for the purchase and delivery of drinking water;
• cost of damaged goods;
• expenses for information services;
• expenses for ensuring normal working conditions (i.e., the installation of air conditioners or the purchase of heaters for the office cannot be taken into account in the expenses);
• expenses for the production and placement of illuminated signs on the facade of the building and other expenses.

Be careful if you keep records yourself: before including expenses in the list of expenses, check with your tax consultant whether this is an Expense!

"Help for Section 1"

Individual entrepreneurs and organizations using the simplified tax system “income” fill out only line 010 (the amount of income received for the year). The number in this line must coincide with the “Total for the year” line in the “Income and Expenses” table

Taxpayers of the simplified tax system “income – expenses” fill out lines 010, 020, 040, 041; line 030 – if necessary. The result with a negative value in lines 040 and 041 is not indicated.

Section 2. Calculation of expenses for the acquisition of fixed assets and intangible assets

The section is filled out only by those using the simplified tax system “income-expenses” who had corresponding expenses during the tax period.

Fixed assets are tangible assets used in the activities of an organization or individual entrepreneur, with a service life of more than a year (shop buildings, warehouses, equipment, vehicles, work tools, inventory, etc.) and costing more than 100,000 rubles.

Intangible assets are assets that do not have physical properties (the results of intellectual property, patent rights, trademark, etc.). The useful life exceeds 12 months, the cost is more than 100,000 rubles.

Let us show you with an example how to fill out this section. An individual entrepreneur purchased a drilling machine worth 120,000 rubles. and a period of use of 2 years.

Section 3. Calculation of the amount of loss that reduces the tax base for tax

The section is filled out by those individual entrepreneurs and organizations that have chosen the simplified tax system “income-expenses”, if in previous years or the past year there were losses that can be carried forward to the next tax period, i.e. confirmed expenses exceeded income. If losses were incurred in 2018, then they must be indicated in the Certificate for Section 1.

In this case, Section 3. will only need to be completed in 2019.

Section 4. Expenses that reduce the amount of tax (advance tax payments)

The section is filled out only by taxpayers of the simplified tax system “income”. It is necessary to indicate the paid and by the amount of which we can reduce the simplified tax system.

, paid by an entrepreneur or organization. Section V is filled out only by those “simplified” who have chosen “income” as the object of taxation. On the day of payment of the trade fee (part of the trade fee), the individual entrepreneur makes an entry in section V. Right now you can see a sample of the filling:

Book and Patent Tax System

For those individual entrepreneurs who work on a patent, a special simplified Income Accounting Book has been developed and approved. It consists of a Title Page and Section 1, which records the revenue received from the type of activity for which the patent was issued. Income is recognized on a cash basis, i.e. at the time of receiving money.

Please note that for each patent received (for each type of activity) its own CUD is filled out. Thus, if an individual entrepreneur has four patents, then he will have to keep separate records and fill out four tax registers. All KUD must be drawn up in paper form, numbered, stitched and certified by the signature of the entrepreneur. The fine for the absence or incorrect registration of the CUD will be 10,000 rubles.

KUD title page for a patent

Accounting for income in the CUD for a patent

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