Keeping kudir when selling goods. KUDiR: filling samples

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" of 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 the general regime, you will need all checks from the beginning of the 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. It is recommended to open a new KUDiR for the next calendar year.

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 primary 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 pages be torn out of the book, but it is not forbidden to make changes to the records, it is only necessary 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 the sales tax was not allocated as a separate line, so it was immediately indicated in the book 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 exchange rates, from renting out property, in the form of interest on a loan agreement, and others.

KUDiR for individual entrepreneurs on the simplified tax system 15%

With the simplified tax system “Income minus expenses” (rate 15%), 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 in column 5 and pays the expenses specified in the Tax Code of the Russian Federation. 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 bought material and accessories for new dolls in the amount of 230,000 rubles, and then the kindergarten 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 will help reduce tax on the simplified tax system. 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

Some preferential taxation regimes exempt companies and entrepreneurs from the obligation to keep accounting in full. The legislation for such categories of business entities establishes the obligation to maintain and, upon request, provide to the IFTS such a tax accounting register as a book of income and expenses.

The Tax Code of the Russian Federation establishes that accounting for income and expenses for organizations on the simplified tax system and unified agricultural tax, as well as for entrepreneurs on, and the general regime should be kept in KUDiR. At the same time, for companies and individual entrepreneurs who are imputed, it is not necessary to fill out this tax register.

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

Important! Please note that for payers, the book of accounting for income and expenses is not kept and is not filled out.

Filling instructions

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

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

With manual filling in the book, you can make all the necessary corrections, only you need to cross out the wrong entry with one line so that it can be read. A corrective entry is made next to it, and it is certified by the signature of the responsible person.

After the tax period is closed, it is printed, laced, each sheet is numbered. Further, the book is certified by the seal of the economic entity and the signature of its head. Previously, it was still necessary to send to the office of the Federal Tax Service for affixing a seal. Currently, this requirement no longer exists.

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

A sample of filling out a book of accounting for income and expenses

Let us consider in more detail the kudir for SP on usn 6 filling sample 2016. The differences in making entries for other modes and companies are minimal, they consist in the presence or absence of sections of the book.

Title page

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

Below, either the full name is filled in. entrepreneur, or the full name of the company, and the tabular part - the registration code in the statistics. In the following lines, the TIN of the company or the TIN of the individual entrepreneur is recorded.

Then you need to specify the object of taxation. If the filling is done using software, it is here that you need to configure the sections of the book of income and expenses that are visible for a particular case. You need to select a value from the list with two elements "Income" or "Income reduced by the amount of expenses".

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

The full address of the location of the company, or the registration (residence) of the entrepreneur is indicated below.

In the next line, it is necessary to write down the numbers of settlement accounts and the names of the banks in which they are opened. If the business entity has several such, then all of them are indicated here.

Income and expenses

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

This part of the book of income and expenses is a table.

In the columns "Registration" data are entered on the number in the order of entry, the date and number of the document that reflects the business transaction, and its brief content.

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

Depending on the nature of the operation of the business entity, the amount of the document is entered either in the first column or in the second. In this case, the amounts are reflected with rounding to kopecks in accordance with the articles of the Tax Code of the Russian Federation dedicated to the relevant regimes.

Organizations and entrepreneurs applying the simplified tax system 6, in accordance with the law, fill out only the "Income" column. Each subsection has its own numbering of entries, which each time starts from 1. At the end of each table, you need to sum up, displaying the total sum for the columns with indicators. Moreover, the second and subsequent subsections have a line with accumulated values on an accrual basis.

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

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

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

Attention! This section is filled in by business entities applying the USN 15 and ESHN taxation regimes.

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

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

According to the Tax Code of the Russian Federation, a taxpayer applying USN 15 or ESHN has the right to take into account the cost of these funds in the tax period if they are paid, accepted for accounting and, if necessary, put on state records (for example, cars, buildings, structures). Therefore, in the following columns, you must sequentially enter all these dates. The next column contains the initial cost of the object, expressed in rubles.

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

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

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

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

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

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

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

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

Each table has summary rows.

Calculation of the amount of loss

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

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

Line 130 contains the amount of the loss by which this year's taxable base has been reduced.

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

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

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

This section includes in its book only those taxpayers who are on the simplified tax system "Income". Here you can specify social benefits (insurance contributions, sick leave, payments under personal insurance contracts), by the amount of which the taxable base is then reduced.

This section is completed for each quarter separately, i.e. the annual book will contain at least 4 sheets.

The title of the sheet indicates the name of the period for which the operations are contained.

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

Column 1 contains the line number in order.
Column 2 shall contain the name and date of the payment document by which the funds were transferred. Column 3 contains information about the period for which this payment was made.
In columns 4-9 specific amounts of expenses incurred are entered. Column 4 indicates the amount of contributions transferred to the FIU. This includes, as well as for employees.
In column 5 - the amount of contributions paid in social insurance.
In column 6 - contributions listed in medical insurance.
In column 7 - contributions for injuries.
Column 8 contains the amount of sick leave paid by the employer from his own funds (the first 3 days of sick leave).
In column 9 enter the amount of payments under personal insurance contracts.
Column 10 - the total amount for the line, the result of adding the numbers from columns 4-9.

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

Organizations and individual entrepreneurs that apply the simplified taxation system are required to keep tax records of their income, and sometimes expenses, in a special book. We will tell you about the Book of Accounting for Income and Expenses under the simplified tax system in 2019 in our consultation.

How to conduct KUDiR

The form of the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Using the Simplified Taxation System (KUDiR), as well as the procedure for filling it out, were approved by Order of the Ministry of Finance of Russia dated 10.22.2012 No. 135n. The book of income and expenses for individual entrepreneurs on the simplified tax system or organizations in Excel format can be found at the link below.

Filling out KUDiR with the simplified tax system "income minus expenses"

When maintaining a book of income and expenses under the simplified tax system, it is necessary to be guided by the Procedure for filling out the KUDiR, which is given in Appendix No. 2 to the Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

This Procedure provides explanations for KUDiR on how to fill out certain sections with the simplified tax system “income minus expenses”. Naturally, simplistic people with the “income” object will also find answers to the questions of filling out their “cut-down” book: we recall that income simplistic people may not reflect information about their expenses in KUDiR.

For example, for expenses in KUDiR under the simplified tax system, the information in Section I “Income and expenses” is filled in as follows:

in column 1 "No. p / p" it is necessary to indicate the serial number of the registered operation;
column 2 "Date and number of the primary document" contains the date and number of the primary document, on the basis of which the debit transaction is registered;
in column 3 "Content of the operation" the content of the business transaction is entered, for which the cost of the simplified tax system is taken into account;
in column 5 “Expenses taken into account when calculating the tax base (rubles)”, the simplified clerk lists the expenses incurred and paid by him, which are indicated in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation.

As a rule, payment orders act as the primary document, because income and expenses are recognized on the simplified tax system on a cash basis (clauses 1.2 of article 346.17 of the Tax Code of the Russian Federation).

The form of the book of accounting for income and expenses from 2018

From 01/01/2018, organizations and individual entrepreneurs on the simplified tax system apply an updated book of accounting for income and expenses (amendments were made to it

KUDiR must be filled in according to certain rules. Since this document in some cases is required to be submitted to the tax authorities.

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The presence of errors in it can lead to serious problems with the Federal Tax Service, as well as the imposition of fines and penalties.

General information

When an individual entrepreneur or company switches to the simplified tax system, it is imperative to study the legislation covering this tax regime in as much detail as possible.

Since the use of a simplified taxation system is associated with many nuances. All of them should be taken into account without fail, otherwise the organization cannot avoid the close attention of the tax authorities and conduct a desk audit.

Fundamentals of taxation

To date, a simplified taxation system can be used if certain conditions are met:

Only the property that is directly involved in the activities of the enterprise is recognized as fixed assets.

The total cost of fixed assets should not exceed 40 thousand rubles. At the same time, the useful life is not more than 12 months.

All organizations, regardless of their type, must keep records of fixed assets when using the simplified taxation system.

Registration of fixed assets is carried out by:

USN is of two types:

income tax 6%;
15% income tax.

When using the rate of 15%, the taxable part of the income that remains after the deduction of expenses from the income received for the entire calendar year.

If a legal entity decides to switch to a simplified taxation system, then it has the right to independently choose a scheme for calculating the amount of tax.

What reporting is being submitted

The use of the simplified tax system is associated with the mandatory submission of reports to the Federal Tax Service. This process is carried out only once a year, but it should be treated as responsibly as possible.

The following documents must be submitted for reporting:

Reporting regulated by the Federal Law.
Information about the number of employees hired ()

It is also necessary to submit reports to the pension fund, but this should be done quarterly. At the same time, it is required to submit a form of type .

It represents the calculation of contributions to the insurance type of the FMOS, as well as to the FIU. Do not forget that the FSS is also required to submit every quarter.

Normative base

The basis for maintaining a book on the simplified tax system today is tax legislation, or rather. It applies to both organizations and individual entrepreneurs.

The form for filling out this document, which is a register, is regulated.

According to order No. 135N, the book for the simplified tax system used by individual entrepreneurs and organizations has a form different from the books used by similar legal entities, but operating on a different taxation regime.

Merchants using the simplified taxation system, to calculate the tax base, keep records of income, as well as expenses on the basis of.

And they are not required to keep records. Individual entrepreneurs and other organizations leading KUDiR are required to carry out accounting.

The book of accounting for expenses and income under the simplified tax system

To date, there are two types of KUDiR - old and new. Any can be used with the simplified tax system, but the new format for maintaining this book is more convenient.

If desired, legal entities and individual entrepreneurs can switch to the new format at the end of the calendar year - but you must notify the tax service in advance.

Document Sections

Books of income and expenses with the simplified tax system of 6% and 15% do not differ from each other (in addition to the columns of some tables to be filled in).

The title page is filled out as follows:

the field “form according to OKUD” must remain empty (required in other taxation systems);
field called date: is written on the date of the first entry in the document (format - yy.mm.hh.);
field "OKPO": must be filled in if there is a letter from Rosstat, which contains the necessary information;
in the field "object of taxation" it is written either "income minus expenses", or simply income - depending on the chosen form of the simplified tax system.

Section 1 contains four tables. Each of them contains information for the quarters of the reporting period. Each table has 5 columns:

Section No. 2 is filled out in the case of using the simplified tax system of the “income minus expenses” type and only if there are expenses for the acquisition of fixed assets (fixed assets), intangible assets.

Section No. 3 is filled in if a simplified taxation system of the “income minus expenses” type is used and the company has suffered losses in the current tax period, or in the past.

Section 4 was introduced quite recently - in 2013. Its completion is required only if the simplified tax system of the "Income" type is applied. It indicates all insurance-type contributions that reduce the STS tax.

With the object "income"

If the taxpayer uses a regime that implies the payment of taxes on income, then filling in the “expenses” column is not required. Since there is no need to deduct expenses from income received.

Therefore, there is simply no need for such information. But there are exceptions to this rule, enshrined at the legislative level.

The "expenses" field is required if:

the company received any subsidies (their form is not important - monetary or otherwise);
the company provided any financial assistance.

That is why entrepreneurs using the simplified taxation system of the “income” type are exempted from the need to fill out the “expenses” column in the KUDiR.

But, despite this, organizations of the type under consideration must necessarily keep records of certain types of expenses. This applies to payments to various funds at the expense of own funds.

If you have "income minus expenses"

Filling out the book of expenses and incomes of the simplified tax system 15% and 6% has its own characteristics. They must be taken into account without fail, otherwise there is a high probability of any problems with the tax service.

You need to pay attention to the following points:

return of advance payment;
income not taken into account;
expenses;
installment payment.

It happens that the contract is terminated and the prepayment is returned to the budget. In this case, the "expenses" in KUDiR should be reduced by the amount of the advance. In no case can this amount be recorded as expenses - the entry is made with a “-” sign.

The following budget receipts should not be included in the income and expense ledger:

erroneously transferred money;
disability benefits;
VAT refunds;
return of the deposit if the enterprise participated in any tenders.

Expenditure needs to be covered in as much detail as possible. So when using such a regime, the tax service examines the section of expenses in as much detail as possible.

Any inaccuracy may be considered as an attempt to reduce the taxable base. Moreover, the accounting of income without fail is carried out in cash.

The procedure for filling out KUDiR

The book of income and expenses must be completed in accordance with the rules approved at the legislative level.

Otherwise, this document will not be considered valid. It is necessary to take into account all the important nuances regarding the information reflected in the KUDiR.

Reflection of income

In the document of the type in question, the section that contains the recorded income is especially extensive. It goes at number 1. In this section there are tables in the columns of which information about income is located.

The following data is taken into account:

in column No. 2:

column No. 3 indicates the content and purpose of the operation.

The calculated tax base is reflected in column No. 4. The format of the tables is completely identical for each of the four quarters of the calendar year. Only the information they contain differs.

Reflection of expenses

When checking KUDiR, the tax service is very attentive to the expense section. Especially if the simplified tax system "income minus expenses" is applied, when the residual part of income acts as a taxable object (rate of 15%). Expenses are reflected in sections No. 1, 2, 4.

Section No. 1 contains tables, in the columns of which the information of the type in question is covered in as much detail as possible:

Section 2 displays information on the acquisition of fixed assets and intangible assets. Section 4 - reflects expenses that allow you to reduce the amount of tax - directly advance payments on it.

Fill example

The document of the type in question is very important to draw up correctly, without any errors or inaccuracies. It is desirable to find. This will keep the chance of errors to a minimum.

When combining USN and UTII

The book of accounting for income and expenses (KUDiR) is used for the correct and accurate accounting of taxes, it has nothing to do with accounting. All individual entrepreneurs who in their activities rely on the simplified taxation system (simplified taxation system) are required to conduct it. Two options for maintaining KUDiR for individual entrepreneurs on the simplified tax system are allowed: paper and electronic. In the first case, a document form printed on paper is filled out, all data is entered into it manually. In the second case, an electronic form is filled out, this is done using special programs or online services.

A unified form is provided for maintaining a book of accounting for income and expenses. It is the same for both paper and electronic filling options.

The difference is that a paper document, even before filling it out, must be numbered, stitched, sealed and signed by an individual entrepreneur without fail. The electronic version of the book is numbered, stitched and sealed only at the end of the reporting period (year). Starting from 2013, KUDiR is certified only by individual entrepreneurs; this is not required at the Tax Inspectorate.

In the process of maintaining and filling out the KU of income and expenses, both in paper and in electronic form, correction of errors is allowed. When entering data manually with a pen, each correction must be reasoned, as well as certified by the signature and seal of the entrepreneur. In the electronic version, corrections can be made even before the document is printed.

Filling in the accounting book D and R is carried out on the basis of primary documentation (contracts, checks, invoices, etc.). All entries in it are made in accordance with the chronology of certain households. operations performed within the reporting period. When making entries, the serial number and date of the document on the basis of which it was made must be indicated.

How is KUDiR filled out?

When reflecting a certain income in KUDiR, always specify its type (for example, revenue). The date of receipt of income (its reflection in KUDiR) is the actual date of its receipt, that is, the transfer of funds to the r / account, payment to the cashier, etc.
When reflecting expenses in the KUDiR, always refer to the relevant articles of the Tax Code of the Russian Federation, on the basis of which the expense is recognized on a certain date and is also entered into the D&D ledger.

The following transactions can be listed as expenses:

IP costs for the payment of salaries to employees (wages), the purchase of materials (raw materials), the cost of paying interest on loans. They are entered in KUDiR by the date of actual debiting of funds from the account or payment from the cash desk.
Expenses incurred in connection with the acquisition of any goods (products) for the purpose of subsequent sale. Reflected as the sale of goods.
The cost of transporting goods, their storage, possibly maintenance.

It is more reasonable to reflect expenses and incomes in separate lines.
If there is VAT, it should be reflected in the KUDiR for individual entrepreneurs on the simplified tax system as a separate line, while value added tax can be taken into account as a total amount, for this you do not need to wait for the full sale of all goods.
A new KUDiR should be entered for each reporting period (year).
When maintaining a book in electronic form, at the end of the reporting period, absolutely all its sections are printed, including blank ones.
KUDiR is carried out even when the activity of the IP is not actually carried out. In this case, a zero KUDiR is printed.

KUDiR is filled in quite simply, you can see this from the presented sample.