Our experts talk about all the nuances associated with maintaining KUDIR (Book of Accounting for Income and Expenses), which is intended for individual entrepreneurs on a “simplified” basis - 6. A sample of its filling is published in the same article
01.08.2016The main issues of IP on the simplified tax system 6% for maintenance:
1. Do I need to certify the book in the tax service?
KUDIR has not been certified by the tax service since 2013. But this does not mean that the IP may not conduct it at all. This type of reporting documentation must be available and filled out regularly, otherwise the IP will face penalties.
This document must be issued at the first request of the tax inspectorate. Such a request shall only be made in writing. certain cases, for example, field check. But along with the declaration documents for the “simplified” KUDIR, the tax service does not give it up for verification, which means that there is no need to certify it.
2. How to conduct KUDIR correctly?
The Ministry of Finance of our state approved a certain form of the Book of Accounting for Income and Expenses, specially calculated for individual entrepreneurs on a "simplified" basis with interest rate in 6% - order No. 135n (dated 10/22/12). But this form of KUDIR can be used by all individual entrepreneurs that use the simplified tax system, regardless of the object of taxation. But the rules for maintaining this type of documentation are somewhat different.
On the paper:
- printed forms;
- are numbered;
- stitched;
- are sealed (if the individual entrepreneur has one) and signed.
In electronic form:
- a special program is installed;
- filling is carried out in Excel;
- at the end of the year, the completed forms are printed out, stitched and certified with a signature and seal.
3. Are there any features of filling in section 1 of KUDIR in 2016?
Individual entrepreneurs using a "simplified" program with an interest rate of 6% often have difficulty filling out section 1 of the KUDIR. There are two types of income to be included in this section:
- from implementation;
- out of implementation.
These digital indicators must be entered in column No. 4. And those incomes that are non-taxable are not subject to fixation at all.
In column No. 2, the data of the document itself is entered, on the basis of which the IP received a profit - its number and date of completion (for example, cash receipt). In case when cash transferred immediately to the current account, then the details are entered in this column bank statements. Also, to fix income, you can use invoices, various acts (for example, acceptance and transfer of property).
Column No. 3 is intended to record the content of the operation.
When entering the required information, it should be borne in mind that all records are kept strictly in chronological order, at the time of actual receipt (this is due to the fact that the cash method is used in the "simplified" method).
4. How to fill out section No. 1 of KUDIR in 2016 (with samples and comments)?
Also Special attention should be given to the situation when the funds already received on the account of the individual entrepreneur must be returned. In this option, the digital indicator is written with a minus sign in section No. 1 - column No. 4.
For this section, a certificate should be drawn up for those individual entrepreneurs that apply the “simplified” taxation with the object of taxation “income minus expenses” - the procedure for filling out KUDIR, paragraph 2.6. For individual entrepreneurs with "simplified" and the object "income", the digital indicator of income, namely their total amount, is entered in line 010 of the reference part.
5. Are there any nuances when filling out section No. 4 KUDIR (for individual entrepreneurs with a simplified tax system with an interest rate of 6%)?
Section No. 4 KUDIR is intended for fixing insurance premiums. For this, there are various graphs:
- No. 4 - pension;
- No. 6 - medical insurance.
Most often, these mandatory insurance premiums IP is deducted at the end of the year. In this option, the digital indicator of the amount is entered in that part of the table that corresponds to the 4th quarter. At the same time, tax reduction can be made only after the end of the reporting period.
If the transfer of contributions was carried out quarterly, then they are fixed accordingly. Experts consider such a warrant more profitable for individual entrepreneurs, because not only taxes at the end of the year, but also advance payments may decrease.
6. Is there a sample of filling out section No. 4 of KUDIR with and without workers?
We offer for review a sample of filling out section No. 4 of KUDIR for individual entrepreneurs that work on a “simplified” basis with an interest rate of 6%, without hired workers.
How to keep a book of income and expenses with simplification? It will be easy if you know the basic rules. We will talk about them, as well as give forms and samples of the completed book. You can download them for free.
Maintaining a book of income and expenses under the simplified tax system: rules and responsibilities
In accordance with Art. 346.24 of the Tax Code of the Russian Federation, all taxpayers who have chosen the simplified taxation system must keep records of income received and expenses incurred in order to determine the object of taxation. For this purpose, a tax register is created annually: a book of income and expenses.
The form of this register and the rules (procedure) for filling it out were approved by Order No. 135n dated October 22, 2012 of the Ministry of Finance of Russia (hereinafter referred to as the Procedure, Order No. 135n).
The book can be kept in any way (filled in manually or on a computer), but in any case, its final copy must exist in paper form, have numbered sheets and be certified by the signature of the head of the legal entity or individual entrepreneur and seal (if any).
The book does not need to be handed over to the IFTS along with tax return, but during the inspection, it must be submitted to the inspector within 10 days (clause 3, article 93 of the Tax Code of the Russian Federation).
If the book is not maintained or significant violations were made when filling it out, which led to an underestimation of the object of taxation, the violating taxpayer faces a fine. Maximum size fine - 20% of the amount of the unified simplified tax system that did not enter the treasury, the minimum is 40,000 rubles. (Clause 3, Article 120 of the Tax Code of the Russian Federation).
If a violation of the order of conduct tax accounting did not lead to an underestimation of the tax, the fine for the taxpayer will be from 10,000 to 30,000 rubles (clauses 2 and 3 of article 120 of the Tax Code of the Russian Federation). Failure to submit the book at the request of the inspectors will result in a fine of 200 rubles. (Article 126 of the Tax Code of the Russian Federation) plus 300-500 rubles. (Article 15.6 of the Code of Administrative Offenses) in the form of an administrative penalty on the head of a legal entity.
Learn more about liability tax offenses read the article "Responsibility for tax offenses: grounds and amount of sanctions" .
How to keep a book of income and expenses of IP
The procedure for maintaining a book of income and expenses for individual entrepreneurs is no different from the general rules.
Entrepreneurs do not indicate in column 4 of section I of the book the income that is subject to personal income tax. This is directly stated in clause 2.4 of the Procedure approved by Order No. 135n.
In section IV of the IP on the simplified tax system, 6% without employees reflect the insurance premiums transferred by them for themselves. Those who make payments to others individuals, this column reflects both contributions transferred for themselves in a fixed amount, and similar payments paid for employees.
How to keep a book of income and expenses in electronic format
On most official portals with regulatory documents it is proposed to download a file in MS Excel format for maintaining the register in in electronic format. When downloading it, an electronic document opens in the form of a formatted annex to Order No. 135n.
Due to the fact that the procedure for maintaining a book in electronic and paper formats is the same, there should not be any particular difficulties with its design on a computer. If an error made when registering a transaction was discovered before the book was printed on paper, it can be easily corrected. If an error was discovered when the register was printed, the correction is made on the basis of clause 1.6 of the Procedure (certified by the signature of the head and the seal (if any) with the date of the correction).
The register, which was kept in electronic format during the year, must be printed out upon completion tax period. Its sheets are numbered, stapled and sealed with the signature of the head - a legal entity or individual entrepreneur and a seal (if any).
Sending a book to the Federal Tax Service Inspectorate in electronic format with a digital signature is not provided for by the specified Procedure.
How to fill out sections of the income and expense ledger
Each business transaction performed by the taxpayer on the simplified tax system in the tax period, which affects the formation tax base, must be registered in the book. Entries are made in chronological order. Based on the results of each quarter and at the end of the year, the results are summed up.
Column 4 of section I reflects the income, the list of which is contained in Art. 249-250 of the Tax Code of the Russian Federation. Accordingly, the operations listed in Art. 251 of the Tax Code of the Russian Federation, as well as those that are subject to income tax from legal entities or personal income tax for IP. Income received in kind is recognized at market price received property.
Taxpayers who have chosen the accounting object “income minus expenses” enter their expenses in column 5 of the same section (their list is indicated in Article 346.16 of the Tax Code of the Russian Federation). “Simplifiers” who pay tax from the “income” object indicate in this column their expenses incurred as part of the implementation of budget programs for unemployment, as well as the costs that were incurred from funds subsidized for the development of entrepreneurship.
Section II, concerning fixed assets, is filled in by simplistic people who have chosen “income minus expenses” as the object of taxation. Section III is also drawn up by taxpayers working with the “income minus expenses” object, if they have losses based on the results of previous years that can be taken into account when calculating the tax for this year.
Section IV is completed by taxpayers who expect single tax from the object "income". Here all paid insurance premiums are recorded, which have an impact on the reduction of the amount of accrued tax.
Since 2018, the book of income and expenses has been supplemented with Section V, in which taxpayers who have chosen “income” as the object of taxation reflect the paid amounts of the trade tax, which affect the amount of tax payable to the budget.
Read more about the differences in the order of filling out the book, depending on the selected object of taxation, read the material. "The procedure for filling out KUDiR with the simplified tax system income minus expenses" .
You can download the forms of the book of expenses and income applied before and after 2018 on our website.
Download the form of the book of income and expenses used in 2013-2017:
Download the form of the book of income and expenses for 2018:
How to check the book of income and expenses in 1C
The ability to check the correctness of the book of income and expenses is in the program "1C: Accounting". For this purpose, a special function "Assistant to fill the book" is provided. With its help, the accountant can run scheduled operations and analyze the results.
When loading a special service built into the program, you can view all accepted and unacceptable expenses. The most common mistake is the program not pulling up documents confirming the payment of expenses incurred. And in the absence of payment, expenses cannot be taken into account (Article 346.17 of the Tax Code of the Russian Federation). You can correct the error by group reposting all documents for the tax period.
About all the nuances of using this accounting program simplistic read the article "Using" 1C Accounting "with the simplified tax system" .
Income and expense book: an example of filling in special situations
An example of filling out a book of accounting for income and expenses will help to avoid mistakes in its design. This is especially true in situations where some non-standard operation occurs.
Example:
The taxpayer on the simplified tax system transferred the prepayment to the supplier, but he did not ship the goods to him, and eventually returned the prepayment. In this situation, an entry in column 5 cannot be made when transferring an advance, since this type of expense is not specified in Art. 346.16 of the Tax Code of the Russian Federation. This means that the returned advance payment is not shown in column 4 "Income". This is also stated in the letter of the Ministry of Finance of Russia dated 12.12.2008 No. 03-11-04 / 2/195.
If the taxpayer receives an advance payment, this amount is reflected in income, since simplified taxpayers are required to use the cash basis. But when returning the advance, it is necessary to reverse the entry made earlier for the amount of the advance returned to the buyer.
A sample of filling out the book of income and expenses for 2017 and 2018 can be found on our website.
Results
Do not neglect filling out the book of income and expenses, because filling out this register is not difficult, and the consequences of its absence can be quite noticeable. Download the forms and samples from our article and check yourself when filling out.
Column 3 - indicate the content business transaction. How much detail it is necessary to disclose the essence of Income (Expense) - this 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 Contract No.”, or you can make a detailed entry “revenue from the sale of 4 monitors of LLC Perviy” under Contract No. 5 dated February 10, 2017 city”, “advance payment for services for clearing the roof of snow from IP Zimin”, “calculation for services for repairing shoes of Karimov S.Yu.”. Remember that, first of all, the entries in KUDiR should be clear to you as an individual entrepreneur (director of the 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 the funds received on the current account or at the cash desk, except for:
- personal funds individual entrepreneur;
- amounts of received (repaid) loans;
- the money that the supplier returned for defective goods;
- deposits received;
- funds contributed by the founders as a contribution to the authorized capital;
- overpaid taxes from the budget (and this happens).
Return processing
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 is recorded in the “Income” column with a “-” sign, 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 consider the situation in more detail:
On March 16, 2017, an advance payment for the goods in the amount of 270,000 rubles was received from Pervy LLC.
On 03/20/2017, 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 entries:
Settlements with electronic money
Calculations using electronic money using various payment systems.
The principle of selling through any payment system such:
- An individual entrepreneur or organization opens a special electronic account on the operator's website (for example, Yandex.Money, WebMoney, PayPal, QIWI (QIWI).
- This operator is an intermediary between the buyer and the seller, the operator accepts payment from the buyer and transfers it to the seller (individual entrepreneur or organization).
- The buyer pays for the goods.
- Money for the goods goes to the electronic account of the seller (individual entrepreneur, organization).
- The intermediary, by order of the individual entrepreneur, transfers money to the bank account of the seller. Also, an individual entrepreneur (organization) can use this money to pay for goods (services) - for example, a payment came from a buyer to Yandex. Money ”- the individual entrepreneur, bypassing the main current account, paid with this money for the goods to the supplier, etc.
How to determine the date of receipt of the Income in this case? The Ministry of Finance and INFS gives an unequivocal answer: Income arises at the moment the money is credited to the seller’s electronic account and it doesn’t 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 observe in cases where the Buyer paid the money in one quarter (for example, the goods were bought from you on 31.03.2017), and the operator transfers the receipts already on 04.01. 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 costs that are justified, relate to your individuality, are confirmed by correctly executed primary documents and are directly listed in paragraph 1 of Art. 346.16 of the 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 are included in expenses only as they are sold. But the costs associated with the sale of goods (storage, transportation, maintenance) are taken into account as expenses, regardless of the fact of sale. Let's explain with an example:
On April 10, 2017, an individual entrepreneur (or organization) purchased a batch of bags (100 pieces) from Vtoroy LLC for resale with a total value of 180,000 rubles, the money was transferred to the supplier in full in advance through the settlement account on April 4, 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 fee can be immediately accepted as Expenses and recorded in the KUDiR.
Until the end of April, 30 bags (worth 54,000 rubles) were sold, in May - another 60 pieces (worth 108,000 rubles) and the rest - 10 bags (worth 18,000 rubles) is in the seller's warehouse.
The following entries will be made in the KUDiR:
Despite the fact that the goods are paid for and received, the remaining payment cannot be included in the costs until the entire consignment of goods (bags) is sold.
What if the goods for sale are bought from different suppliers and at different prices?
Do not complicate your accounting, complete the goods in groups, keep a record of the 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 taken as 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 products (more than 250 items) and a large turnover, then it is better to use the program warehouse accounting(not accounting!). Such programs allow you to keep separate records for a specific item, to see a more detailed movement and balance of goods in warehouses and stores.
What costs of individual entrepreneurs or organizations are mistakenly taken into account? We list the main ones:
- expenses for the personal needs of the entrepreneur;
- expenses for the purchase and delivery of drinking water;
- the cost of damaged goods;
- expenses for information services;
- the cost of ensuring normal working conditions (i.e., the installation of air conditioners or the purchase of heaters for the office cannot be included in the costs);
- expenses for the manufacture and placement of illuminated signs on the facade of the building and other expenses.
Be careful if you keep records yourself: before including costs in the list of expenses, check with tax consultant whether it's an Expense!
"Reference to 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 figure in this line must match the line "Total for the year" of the table "Incomes and expenses"
Taxpayers of the USN "income - expenses" fill in 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 applying the simplified tax system "income-expenses", who had the corresponding expenses in the tax period.
The fixed assets are tangible assets used in the activities of an organization or individual entrepreneur, having a service life more than a year(buildings of workshops, warehouses, equipment, vehicles, working tools, inventory, etc.) and worth more than 100,000 rubles.
Intangible assets are assets that do not have physical properties (the results of intellectual property, rights to a patent, trademark, etc.). Term beneficial use exceeds 12 months, the cost is more than 100,000 rubles.
Let's use an example to show how to complete this section. IP 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 in by those individual entrepreneurs and organizations that have chosen the “income-expenses” simplified taxation system, 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 received in 2018, then they must be indicated in the Certificate to Section 1.
In this case, Section 3 will only need to be completed in 2019.
Section 4. Expenses Reducing 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 paid and, by the amount of which we can reduce the simplified tax system.
paid by the entrepreneur or organization. Section V is filled out only by those "simplifiers" who have chosen "income" as the object of taxation. On the day of payment of the trading fee (part of the trading fee), the IP makes an entry in section V. Already now you can see a sample filling out:
Book and Patent Taxation 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 proceeds received from the type of activity for which the patent has been issued. Income is recognized on a cash basis, i.e. at the time of receiving the 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 register. All CUDs must be executed on paper, numbered, stitched and certified by the signature of the entrepreneur. The fine for the absence or incorrect execution of the CUD will be 10,000 rubles.
Title page of the CUD for a patent
Accounting for income in the KUD for a patent
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Entrepreneurs who keep records on their own are often in no hurry to use the book of accounting for income and expenses. They explain that since 2013 it does not need to be visaed at the tax office, which means you can do nothing. Nevertheless, it is desirable to keep the book. What is KUDiR, when and by whom is it used? How to maintain and fill out a book of accounting for income and expenses in 2018, read this article.
What is KUDIR?
The book of income and expenses is a diary of the movement of money, which is used in accounting for special tax regimes, such as the simplified taxation system (STS) and PSN. Everyone who works on a “simplified” or patent keeps records of income and expenses on its basis. It has its own standards and they cannot be changed. You can fill out the book yourself or entrust the specialists of an outsourcing company, for example, a popular service.
The book is necessary, first of all, to the businessman. To control your profit and not "fly out" from the simplified system. To do this, you need to remember about the restrictions on the amount of income on the simplified tax system. In 2018 - 150 million rubles a year. However, if you have lost the opportunity to use the simplified taxation system and are forced to switch to common mode, you will need all the checks from the beginning current quarter. Therefore, it is still better to store and record them in KUDiR.
There are several ways to fill in the KUDiR
Buy in the store book and keep it by hand. In this case, it will have to be numbered, stitched through, stamped, and on the last page stick a label with the words: Stitched-numbered X pages. The sticker is signed by either the director or the entrepreneur.
Electronically. Usually they use tables in Excel or any special service.
A paper KUDiR is drawn up in January, before starting work for the current year. If the book is kept in electronic form, then at the end of the year it is printed out, the number of pages is counted, stitched and stamped. Next calendar year it is recommended to open a new KUDiR.
You should not put off filling out the Book of Accounts - it is better to spend one hour daily on this than to fall out of the work schedule for a week before submitting reports.
The law requires you to keep KUDiR for four years. With the simplified tax system, the taxpayer can exercise the right to close the losses of previous years or reduce the simplified tax system with the help of a clarification. Therefore, it is more profitable not to throw away 11 years.
Penalties. If the book is missing, then the tax authorities may regard this as a gross violation of the accounting of income and expenses and may impose a penalty in the amount of 100 to 30 thousand rubles. Therefore, if you have not kept a book since the beginning of work, then it is more economical to restore it retroactively on your own or contact the service.
If you didn't work, then you will have a zero KUDiR - the title page is filled in and zeros are put instead of numbers. Zero KUDiR is similarly numbered, stitched and sealed.
How to fill out - general rules
The book is filled out on a cash basis using source documents. In this case, the income is the time of depositing money into the cash desk or to the current account. That is, all entries are made in turn, and checks, bills and receipts are stored in a folder.
In order not to lose a single document and not to look for errors before submitting reports, entries in the accounting book must be made regularly: this is required by law and common sense. It is enough to allocate half an hour at the end or beginning of the working day to fill out the Book.
In no case should you tear pages out of a book, but it is not forbidden to make changes to the records, you just need to confirm the authenticity of each edit with the signature of the head.
When and by whom is KUDiR used?
KUDiR is led by taxpayers on the simplified tax system - at a rate of 6% with the “Income” object and at a rate of 15% with the “Income minus expenses” object, as well as those who work on a patent and pay a sales tax. In 2018, a new page about the trading fee appeared in the book. Legislators introduced it for the convenience of calculating the simplified tax system in three cities where it is used, namely Moscow, St. Petersburg and Sevastopol.
Previously, the amount of sales tax was not allocated on a separate line, so in the book it was immediately indicated with a deduction. This complicates the process of calculating the USN. So, how to fill out the book of accounting for income and expenses of an individual entrepreneur under the simplified tax system?
KUDiR for individual entrepreneurs on the simplified tax system 6%
On the USN "Income" (6% rate), the book uses pages 1 - 4 of paragraph I "Income and expenses" and paragraph IV "Insurance and hospital expenses". Sections I and III are not filled out by simplistic people “by income”.
The first three columns are usually not difficult. They rewrite data from primary documents: bank statements, invoices for payment, and others. Let's take a closer look at the last two columns.
In column 4, sequentially indicate all income received on the current account or at the cash desk. Non-operating income is also included here - these are incomes received from the difference in the exchange rate, from the rental of property, in the form of interest on loan agreement and others.
KUDiR for individual entrepreneurs on the simplified tax system 15%
With the simplified tax system “Income minus expenses” (15% rate), accounting is carried out on the basis of primary documentation: checks, receipts, invoices. But you can't pay all the expenses. The Federal Tax Service has a closed list of expenses on the basis of which tax is reduced.
When filling out the accounting book with the simplified tax system of 15%, the entrepreneur fills out column 5 and pays the costs specified in tax code RF. Their list is limited and only 37 items.
Unfortunately, the list does not include all costs associated with entrepreneurial activity. For example, the purchase of a refrigerator and microwave for employees cannot be included in expenses. But payment for the online checkout - you can take into account. The main rule is whether these costs help the entrepreneur earn money. After all, you can buy a refrigerator, set it off in consumption and put it in the country. Tax officials monitor such abuses and punish with fines for the deliberate understatement of the taxable amount.
Sample filling KUDiR for IP on USN 15%. IP Martyanov is engaged in the production and sale of children's toys. He purchased material and accessories for new dolls in the amount of 230,000 rubles and Kindergarten Then I bought toys for 10,000 rubles. And received an advance in the amount of 2000 rubles. In addition, they returned small toys for 20 rubles. In January, Martyanov hired the first employee and paid him a salary of 30,000 rubles. Accrued contributions amounted to 9,000 rubles and personal income tax - 3,900 rubles. Martyanov entered all expenses and incomes in KUDiR.
The cost of pension and health insurance help to reduce tax on the USN. If these are contributions for the entrepreneur himself, then the tax is reduced to 100%, and if for employees - only 50%.
So, we figured out how to fill out the book of income and expenses of IP. The most important thing is to enter all profitable operations into the book constantly and not to launch. Remember that everything that you have earned is considered income in business, no matter how you received it - in cash, non-cash or mutually. All funds must be indicated in the KUDiR and taxed.
Attached files
- Sample filling KUDiR for IP.xls
- Sample KUDiR for entrepreneurs on USN.xls
- Sample KUDiR for entrepreneurs on PSN.xls
- Sample KUDiR for IP on ESHN.xls
Any business, large or small, requires accounting. For these purposes, various services, registers, etc. are used. The choice of algorithm and methods is determined by the type of company (legal entity / individual entrepreneur) and the applicable taxation. KUDiR (book of accounting for income and expenses) is one of the ways to record the facts of the financial and economic activities of some organizations and most individual entrepreneurs. Despite the apparent simplicity of document formation, the process has its own peculiarities and subtleties.
KUDiR: what is it and who needs it
The book of accounting for income and expenses (abbreviated as KUDiR) is a document that records the economic operations of certain categories of individual entrepreneurs and LLCs. It is mandatory for individual entrepreneurs and organizations applying simplified system taxation. Moreover, both those who chose "Income" as an object, and those for whom income "cleared" from expenses serves as such an indicator.
A similar register is also needed for entrepreneurs using the ESHN, OSN, PSN. KUDiR is filled in by all individual entrepreneurs, except for "sponsors" (payers of UTII).
It reflects the facts of entrepreneurial and economic activity for each reporting period. The data is taken from the "primary" and recorded in chronological order.
The entered information allows you to determine the result of the entity's activities and calculate the amount of tax.
If you have any questions about filling out the KUDiR, you should consult with the inspector of the Federal Tax Service
Species diversity of KUDiR and basic requirements for their management
The form of the document is determined by the applicable taxation system. In 2018, 4 types of it were approved for:
- ESHN;
The first three reflect income and expenditure transactions companies. In the fourth system, the patent system, only income received is taken into account. It is logical that in this case the form is called the “Income Book” (abbreviated KUD). It has a simpler structure compared to KUDiR.
All of the above types have a number of general requirements:
Previously, KUDiR had to be certified by the tax authorities, and at the end of the year, it had to be handed over to this department. Since 2013, this requirement has been abolished.
Filling in KUDiRs: easy and simple
Consider the algorithm for the formation of the Book for all taxation systems, which are required by law to maintain them. It is important to deal with this issue, since the absence of such a register by an economic entity will entail penalties from the tax authorities:
- individual entrepreneurs are punished with a fine of 200 rubles;
- a simplified organization pays 10,000 rubles.
KUDiR for Simplifiers
Let's start with the book of accounting for income and expenses under the simplified tax system. Depending on which object is taxed, certain sections of it are filled out.
The procedure for filling out KUDiR with the simplified tax system, depending on the object of taxation
For example, if income received is taken as a taxable base, then, first of all, you should decide whether you received target funds from the budget. Your answer is “yes”, in the first section, in addition to the income received, indicate the costs incurred when using budget funds. Did they answer in the negative? Then fill in the first section only income information.
If the object taxation If “income minus expenses” is selected, then in the first section, data on both income and expenses are filled in.
The company has its own fixed assets and intangible assets- fill in section 2. There is no such property, but there are losses from previous years - go straight to section 3.
Those who have neither fixed assets, nor intangible assets, nor losses should limit themselves to only filling out 1 section.
Design example title page KUDiR of an individual entrepreneur
Section 1 Formation
Each table contains 5 columns:
- serial number of the record;
- date and number of the primary document;
- Contents of operation;
- income taken into account when calculating the taxable base;
- expenses accepted for calculating the tax base.
The last column is filled in only with the object of taxation "Income reduced by expenses".
A sample of the completed I section of the KUDiR
As you can see from the example, there is reference information for the first section of the register.
If the tax is considered on income, then only line 10 is filled. It contains the total amount of all income received for the year. If the object is income minus expenses, then lines 010, 020, 040, 041 must be filled in.
Completing Section 2
In the second section, the funds spent on fixed assets and intangible assets are calculated. It is formed only on the "simplified" "Income - expenses" in the presence of costs for the acquisition of own fixed assets and intangible assets.
Sample Section II KUDiR of an entrepreneur working on the simplified tax system
Calculation of losses reducing the taxable base
Simplistic people need to fill out the table in the third section when they have losses in the past or current billing period.
Section III - an example of registration of KUDiR under the simplified tax system
Registration of section 4
And finally, section number IV, which tells about expenses that reduce the amount of tax (advance tax payments). Here you must enter information about the paid in reporting period insurance premiums. The data is taken from payment orders or bank statements.
A sample of the completed Section IV of the KUDiR when maintaining records on the simplified tax system
KUDiR for individual entrepreneurs on the general taxation system
Let's move on to the next type of KUDiR - for entrepreneurs using DOS. This document is much longer than the previous one.
The procedure for maintaining is regulated by the order of the Ministry of Finance of the Russian Federation and the Ministry of Taxes of the Russian Federation No. 86n / BG-3-04 / 430 dated 13.08.2002. The same document approved the KUDiR form.
Accounting is carried out using the cash method, that is, income / expenses are taken into account when calculating the tax at the time of the actual receipt of money (for income) or the payment made (for expenses). One KUDiR takes into account all types of entrepreneurial activity, but separately for each of them.
Photo gallery: an example of filling in some sheets of KUDiR
Example of a completed table 1-1A: Accounting for purchased raw materials Continued from the example of Table 1-1A: Calculation of totals Sample of a completed table 1-4A: Accounting material expenses Continuation of the example of filling out table 1–4A: registration of balances of materials Completed form of table 1–7A: summing up the results of the tax period Example of filling out table 2–1: accounting for depreciation of fixed assets Sample table 6–2: registration of other expenses
KUDiR for IP agricultural producers
Individual entrepreneurs - UAT payers are also required to maintain a similar accounting register. The filling procedure is detailed in Appendix No. 2 to the Ministry of Finance Order No. 169n of December 11, 2006.
Table: filling in 1 section
The completed title page of the document contains the full name of the individual entrepreneur, his TIN, the place of receipt of the patent and its validity period, as well as the period of maintenance of the CUD.
A sample of a completed title page for a Book on PSN
It is necessary to fill out sheet 1 on the basis of primary payment documents: incoming cash orders, cash register checks, bank payment orders.
Sample of a completed Section 1 of the entrepreneur's income book on PSN
Each patent has a separate ledger of income. If an individual entrepreneur has several valid patents, then there will be the same number of books.
Some features of the electronic KUDiR
The book can be kept in electronic form using various accounting services. It will not be difficult to work in them even for those businessmen who do not have special accounting knowledge.
All the “primary” entered into the database, containing information about income and expenses, is automatically pulled by the service into the necessary sections of KUDiR. This allows you to significantly save the user's time and avoid annoying mistakes.
If in the future the primary documents are corrected for any reason, then all changes are immediately reflected in the book itself.
At the end of the tax period, the electronic register must be printed out on paper, stitched together, and a certification inscription must be made, affixing the signature of the head (IP) and seal, if any.
Video: everything you need to know about KUDiR
In order for a business to be satisfying, all its sections should be properly organized. Important role in this process belongs to the correct fixation of the facts of the financial and economic activities of the organization or individual entrepreneur. Depending on the chosen taxation, certain accounting registers. KUDiR is the most common way of accounting for business operations for most taxpayers-individual entrepreneurs. The ability to navigate in the species diversity of this document, knowledge of some of the features of its maintenance will help to avoid problems with tax service, a entrepreneurial activity make it more transparent.
