How to fill in the contents of the operation in kudir. What is KUDiR and how to fill it in? How to punish for violation of the rules of conduct KUDiR

18.12.2019

The formation of a special tax form in the form of a Book of income and expenses for individuals who are in the general taxation regime is a requirement by law, mandatory.

FILES

What is a document for?

The book of accounting for income and expenses (abbreviated as KUDiR) is necessary for calculating the tax base of individual entrepreneurs, on the basis of which the calculation of tax deductions for the period of the report will be made.

For each tax system where KUDiR is required, it will have its own characteristics. An IP located on a common system (OSNO) should be guided by the relevant requirements. Entrepreneurs at PSN and STS will fill out KUDiR differently.

REMEMBER! On the general taxation system, only individual entrepreneurs are required to conduct KUDiR; companies are exempted from this obligation.

How the book is formed

Filling out a book is not instantaneous. Entries into it are made gradually, during the period of the commission of a particular operation.

Confirmation of the information entered is the primary accounting documents that the IP must have in stock and be stored for a certain period of time (at least three years).

All figures in KUDiR are entered in ruble terms.

Features and general information about KUDiR

The book has a uniform form. It can be kept both in paper form, entering the necessary data by hand, and in electronic form.

If the book is kept in a computer, after the expiration of the accounting period it should be printed, numbered and stitched with thick thick thread. On the final page is put (if any) and a signature, as well as the number of pages. The book is then registered with the local tax authority.

In the case when the paper version of KUDiR is used, it is registered in the tax one before filling in.

The book includes six sections, which reflect all the income and expenses of IP generated during the reporting period. It should be noted that sections are filled out, depending on the direction of the individual entrepreneur.

In other words, information should be entered only in those KUDiR blocks that are relevant to the activities of individual entrepreneurs.

General requirements for filling KUDiR

If the book is not printed from electronic media, but is kept in paper form, it must be purchased. This must be done by the entrepreneur, according to the law. The requirements are as follows:

chronological order of reflection of income and expenses;
confirmation of their primary documents;
completeness and continuity of accounting of data forming the tax base;
numbering and lacing of sheets of a book, a signature certifying the number of sheets on the last page;
correction is allowed by carefully striking through one line and assuring the correction with the signature of the IP and the date;
KUDiR and accounting are carried out in parallel, one and the other necessarily;
at the beginning of each new reporting period, a new Book should be opened;
the completed KUDiR should be maintained for 4 years.

ATTENTION! If KUDiR is conducted in electronic version, which is permitted, it should be printed out and the same actions should be carried out with it as with paper.

KUDiR nuances on the basis of

For entrepreneurs at OSNO, completing KUDiR has a number of features.

To account for the movement of funds, the cash method is used.
If an individual entrepreneur conducts several types of activities at once, there is no need to start a separate book for each, you can take them into account in one KUDiR, but separately.
KUDiR also includes information on the calculation of VAT.

Sample document

Information about individual entrepreneurs is entered at the beginning of the book, on the title page - this section should not cause difficulties, since this includes information from personal and constituent documents:

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

It also provides information about the bank where the individual account is opened and the cash desk number, if he uses it in his work. Then the entrepreneur puts his signature on the page and dates the form.

Filling section 1 KUDiR

This includes raw materials, semi-finished products and other inventory items, for the acquisition of which IP spent its funds. They need to be taken into account even if the expenses were made in the previous reporting period and the de facto arrival occurred in the current one.

Advances planned to be provided in future periods are also indicated here.

As expenses, the real costs that occurred in order to subsequently obtain financial benefits from business operations are taken into account.

It should be noted that the amount of financial expenses in the course of entrepreneurial activity is written off to expenses only on condition that the produced inventory items are realized. If on this part there are norms of expenses established by law, then accounting is carried out on the basis of them.

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

If you go in order, then the data on the raw materials purchased and expended during the operation of IP are entered in Table 1-1.

Semi-finished products (acquired and expended) for production needs are included in the cells of unit 1-2.

Lines of the block numbered 1-3 are designed to account for auxiliary raw materials and materials (purchased and used).

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

Block 1-5 indicates the price of finished products that the FE issued for the period of the report, and also gives the cost of the work performed and services rendered during this time.

Blocks 1-6 and 1-7 show the result of production and sale of manufactured products at the time of completion and according to the results of the monthly period.

Filling section 2 KUDiR

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

Filling section 5 KUDiR

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

calculated income tax
various other deductions,
cash disbursement date
and the signature of the employee in their receipt.

The table contains all types of payments, including the actual salary, material incentive payments, the price of goods issued in kind, etc.

Filling section 6 KUDiR

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

Block 6-1 contains the income from the sales specified in table 1-7 and others. As expenses, data are given from blocks 1-7, 2-1, 2-2, 3-1, 4-1, 4-2, 5-1, 6-2.

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

The last KUDiR block (6-3) contains the expenses made in the current period of the report, but the income from which will be taken into account in the coming period. These include seasonal property expenses, rental payments, etc.

Empty KUDIR

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

All individual entrepreneurs (entrepreneurs) and organizations using (STS) must submit a declaration of income to the tax office. To determine the amount of profit, it is necessary to maintain a register of financial transactions during their activities.

For this purpose applied income book. How to register transactions in order to avoid penalties?

Definition, interpretation and composition

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

During the course of the activity, certain financial transactions of the Russian Federation are recorded in it, confirmed by such documents:

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

All kinds expenditure actionsto be registered in the book are indicated in two articles of the Tax Code of the Russian Federation - 249 and 250. There are still 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 the payment of the minimum tax is not entered, because this does not amount to expense items.

Amount fixing for expenditure operations to be made only after receipt of the goods or services and full payment of their value. For example, a periodic monthly payment for the rental of premises can be made no earlier than the last day of the month for which the amount is transferred to the lessor.

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

Revenues are recorded on the book pages on a cash basis. Advance transactions are also recorded on the day the prepayment is received, entering data from the supporting primary document.
If during the check the individual or organization with STS does not have KUDiR, then they are fined. Its size is 10 thousand rubles for organizations, and 200 rubles for individual entrepreneurs.

Book Rules

Registration of financial movements in the course of their activities by entering information into KUDiR should be carried out by individual entrepreneurs, organizations with simplified tax system and using. It is not necessary to register it with the tax office, because this rule has been abolished since 2013. Based on the data in the brochure's accounts, taxes are calculated and a tax return is prepared.

Management options There are only two of this book:

The handwritten method is used to fill out special forms, and numbered in a single document.
An electronic method of recording financial transactions that is conducted 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 account book on income and expenses. Information on paper about the annual activities of the taxpayer should be stored for 4 years.

Attention! The availability of the book is not canceled for taxpayers who do not carry out business activities in reporting periods.

How to properly fill in the book of accounting for income and expenses, is discussed in the following video:

If you have not registered an organization, then easiest to do this with the help of online services that will help to generate all the necessary documents for free: If you already have an organization and you are thinking about how to facilitate and automate accounting and reporting, the following online services come to the rescue, which will completely replace the accountant at your enterprise and will save a lot of money and time. All reporting is generated automatically, signed by electronic signature and sent automatically online. It is ideal for IP or LLC on the USN, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprisedhow easy it was!

Decor

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

Cover page and pages number and using a cord to combine into a brochure. On the last sheet, the assembly is sealed. The pasted piece of paper indicates the number of pages in the document, certified by signature and seal, if any.

Errors may be made while entering data on payment transactions, but there is a possibility fix. In principle, there is nothing to worry about, because erroneous data can be easily corrected in the following ways:

in an electronic record by deleting invalid parameters and replacing them with the correct information.
when handwritten, you need to cross out the indicator and enter reliable information. Each correction is confirmed by the signature of the head with a seal ().

What punishment threatens the taxpayer for false information in KUDIR? If the tax was calculated incorrectly according to the wrong parameters, then you will have to pay 20% of its amount in the form of a fine. For intentional concealment of information about the parameters, due to which the amount of tax liabilities made has been reduced, a penalty of 40% of the tax is threatened.

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

Fill tabular data on income and expenses should be very carefully. The tax service is always interested in the justification of costly items and supporting primary documents. Replenishment of an IP account in a bank from personal funds is not shown in the income from this book. The same applies to the increase in organization through the receipt of interest-free loans.

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

Filling order

The book begins with title page, which reflect:

details of the individual entrepreneur or organization;
the date of commencement of accounting operations;
object of taxation, where the phrase “income” or “Income plus expenses” is indicated.

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

No. p / p;
date and number of the financial document confirming the expense or receipt transaction;
contents of operation;
the amount of income to be credited to the tax base;
expenses to be taken into account when calculating the base for taxation.

The section ends with a statement that organizations with “income” do not fill out.

Second section subject to recording data on the costs of acquiring fixed assets and intangible assets. Only organizations on the STS “Income minus expenses” fill this section. Fixed assets include real estate and equipment used in operations for more than 12 months. Intangible assets include intellectual development, invention rights, etc.

Third section also fill out only organizations on the simplified tax system “Revenues minus expenses”. Loss parameters related to the previous tax period or current, which can be reflected in the future tense, are entered in the fields of the section.

Fourth section assigned to fill in by taxpayers on the simplified tax system "Revenues". The main indicators that you want to enter here are paid. These parameters reflect "for themselves" and wage workers.

Nuances of using KUDiR

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

But for all taxpayers such general procedure for entering information:

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

In tables, you cannot compose records by day or type of operation. 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 fixing expenditure operations.

At the simplified tax system

In the first section, the entry of information into quarterly tables is performed row by row. Here you can recommend in the second column to reflect not only the number and date of the operation, but also the name of the primary document.

If activity in the tax period has not been carried out fill in zero KUDiR. It fills in the data on the title page, and leaves all other pages blank.

For simplifiers at the simplified tax system "Income" 6% income must be paid in the columns of the 4th column. For example, received money for the service in the amount of 5 thousand rubles. by check number 2 of 02/15/2016. In this case, the cost of the service is 5 thousand rubles. be entered in 4 columns. An excessively paid amount for the service in the amount of 500 rubles was revealed, which was returned to the client on 05.16.2016. The serial number, check and date of the refund are recorded on a separate line, and the amount is paid in the column of the 4th column with a minus sign “-500”.

Only income is filled on the simplified tax system 6%. Please note that in this section you should not specify all insurance premiums, but only those that reduce the simplified tax.

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

If used STS "income minus expenses", then the indications are entered in the revenue columns, as in the previous STS “income” 6%. At the same time, it is stronger to focus on filling out the expense graphs.

For example, make such cost information separately for each event:

Goods for resale - the primary document issued by Goods invoice No. 1092 of 02.26.2015.
Services, write the date of expense for the service and the report number. For example, 04/30/2015. Check number00000003.
Costs paid in cash, which we make from the sales receipt: date and number. Example: 05/25/2015 Check No. 000,00014.
Return: you sold some product (provided a service), while you were paid more. Then you returned the excess amount paid to the client. In this case, it is necessary to reduce the column “Revenues”, for which you reflect (by the actual date of surplus given) in it, as in the previous version, the negative value of the amount.

The expenditures for the purchase of goods are recorded after receiving finance 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 graphs are filled in the lines, because when using a patent, expenses are not subject to registration with KUDiR.

BASIC

Organizations based on Do not use KUDiR. IP on OSNO lead a special book with. It is significantly different from that used in the simplified tax system, because information is provided on pages with significant differences.

The rules for the design of the Book in electronic form using 1C are described in the following video tutorial:

2019 changes

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

The book of accounting for income and expenses (abbreviated as KUDiR) in 1C 8.3 is kept by organizations and entrepreneurs who use the simplified taxation system (STS).

Let's start with a simple question: where to find KUDIR in 1C? It can be found as follows: go to the menu "Reports", then in the section "Reports on the simplified tax system" click on the link "Book of income and expenses of the simplified tax system". We get into the book fill window:

The book is filled automatically, quarterly. Usually it is formed at the end of the year and handed over to the tax inspector along with the regulated accounting statements.

The book of income and expenses contains several sections:

income and expenses are indicated quarterly, from the beginning of the year to the end of the year;
expenses on fixed assets and intangible assets;
section with the calculation of the amount of losses;
and a section where you can specify amounts that reduce taxation for one reason or another.

Basically, the book is formed according to the documents of the sale of goods, services and according to the documents of receipt of goods and services.

Important to considerthat implementation (expenses) will fall into the book of accounting for income and expenses after payment for goods or services (although in the program for this you need to make the appropriate settings, in the figure I highlighted it). Even before the formation of the book, it is necessary to do the necessary regulatory operations, which are carried out at the end of the quarter. For example, make a closing month.

Get 267 1C video lessons for free:

Setting up the formation of the book of accounting for income and expenses in 1C 8.3

Before you form KUDIR, you should check. They can affect the correctness of the formation of the book.

We’ll go to the “Main” menu, then click on the “Organizations” link to go to the list of organizations. We’ll go to the organization we need, and then to the “Accounting Policy”. In 1C, 90% of cases like “do not fill KUDiR” or “do not get into KUDiR” are solved by setting up an accounting policy.

Press the button “Recognition of expenses” (this button appears when the object of taxation is “income - expenses”).

In addition to the general settings in the Accounting Policy, there are also settings when printing the book itself.

Let's go back to KUDIR and press the button “Show settings”.

A window with the settings will open:

The most interesting and necessary here is the checkbox “Display transcripts”. By checking this box, you can see what document generated this or that income or expense.

Other settings affect the appearance of the book. Different tax require differently.

Correction of records of the book of accounting for income and expenses in 1C Accounting 8.3

As I mentioned, the book is generated automatically. But sometimes it is necessary to manually adjust the data for accounting in the tax. To do this, use the document "Records of the book of accounting for income and expenses (USN)."

Who leads KUDIR?

Tax treatment	Businessmen	The organization
Lead / Do Not Lead
STS
BASIC	They always lead and consider tax on its basis
PSN (Patent)	Lead, but not for tax calculation. The goal is to know that the amount of income has not exceeded 60 million.	Such a tax regime cannot be applied
UTII	Do not lead, because tax is not dependent on income. Nevertheless, sometimes they require it in the tax (according to the law they should not), especially if separate accounting of different regimes is applied. Then you can keep it in a form for simplification.
Unified agricultural tax	They always lead and consider tax on its basis.	Do not lead, because keep accounting.

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

You can keep the book handwritten on paper or electronically. What does one have to change the book order even in the middle of the year.

For each new year, you need to start a new book.

What to reflect?

Operation	Reflect?
Flip / Do Not Flip
Taxable income	Always reflect
Insurance premiums IP
Insurance premiums for employees	Reflect if they reduce the amount of tax. On PSN do not reflect.
Top-up your own current account	Do not reflect. Because it is not income and does not affect tax.
Costs	. .
Transfer money to your account
Payroll	Reflect on the simplified tax system "Income-Expenses" and OSNO. Do not reflect on PSN and STS "Revenues".
Interest-free loan from the founder
Dividend payment	Do not reflect. Because it is not income or expense and does not affect tax.
USN tax payment	Do not reflect. Because it is not an expense and does not affect the tax.
Payment of personal income tax (OSNO)	Do not reflect. Because it is not an expense and does not affect the tax.
Payment of personal income tax (per employee)	Do not reflect. Because this tax does not belong to the organization at all. The organization acts as an agent.
Acquisition of KKM	Can be taken into account and reflected in the costs.
Product purchased with VAT	VAT is recorded and recognized in expenses in proportion to the value of goods sold.
Penalties and fines	Do not reflect. Because it is not an expense and does not affect the tax.
Refund of excess amount paid	Reflected in the income with a minus sign at the beginning.

All indicators in KUDIR reflect with rounding in rubles, without cents.

How to serve?

Is it mandatory to take KUDiR to the IFTS?

The book is submitted to the IFTS only if the IFTS itself requests it. A stitched and numbered book should be in any case.

Until 2013, KUDIR could be voluntarily surrendered and assured. Now they do not.

How to flash a book?

The book must be laced up, the pages numbered, and on the back of the last page, stick a sticker (of arbitrary size somewhere 3 * 4 cm) - "so many sheets are laced and numbered" and put your signature.

Fines

When checking if there is no book, then a fine of 10,000 to 30,000 rubles (article 120 of the Tax Code from 2015) for individuals and organizations. There may still be a fine of 200 rubles to an official (manager or individual entrepreneur). This will also be an occasion for further verification.

Shelf life

Because the book is needed to compile and substantiate the declaration, it should be stored for 4 years. Taxpayers can bear the losses of past years or submit a clarification for any period, so it is advisable to keep it for 11 years.

STS

Form

Starting January 1, 2018, the new KUDiR (Order of the Ministry of Finance of Russia dated 07.12.16 No. 227n.). It added the ability to reflect the trading fee.

If the book does not have enough sheets or lines, then another book is filled.

Zero KUDiR

How to fill in?

Even with a zero simplified tax system, an individual entrepreneur (or organization) should have a zero book of accounting for income and expenses: Zero KDiR - sample (for reporting 2018-2019).

The USN and KUDIR Zero Declaration can be generated and sent free of charge via the Internet from (you need the Zero Tariff).

An example of filling STS income (6%)

Section II and III under the simplified tax system “income” is always left blank.

How to fill in?

Revenues on the account, write the date of receipt of income and the number of the payment order (payment order) from the bank. The payment order is issued to you by the bank after the receipt of the account. Example: 01/25/2018 Sub-item No. 503

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

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

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

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

In case of simplification, the cash method of accounting for income is in effect, in which the income is entered by the date of receipt of the money, and not the conclusion of an agreement.

Income received: Payment for December 2018 under contract PR-1356-10 / 18 or Receipt to the cashier: revenue from KKM for 04/29/2018 Z-report No.00000001. The content of the income transaction is not so important for the tax, because of errors and inaccuracies you will certainly not reduce the taxable income.

Top-up your own IP account in the book is not displayed. For organizations: an interest-free loan and an increase in share capital is also not considered income and is not displayed in the book.

Should BSO apply?

Since 2013, a new section IV has been filled out “Expenses stipulated by clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation, which reduce the amount of tax paid (advance tax payments). It is filled out only on the STS Income. Please note that not all insurance premiums are indicated in this section, but only those who reduce the simplified tax. In table 4 in column 3 "The period for which insurance premiums were paid, the payment of temporary disability benefits provided for in columns 4 - 9" indicate "2013" or "January 2 013 years. "

Reflection of contributions of the FIU

Section IV is filled out only by those on STS income

Reflected in IV. The costs provided for in paragraph 3.1 of Article 346.21 of the Tax Code. They are reflected only if they reduce tax. Those. if the tax is 0 rubles, then there is nothing to enter. If the tax is 500 rubles, then you can enter no more than 500 rubles. Contributions must be paid. Tax reduction USN is voluntary. If for some reason you do not want (for example, you didn’t enter 10 rubles there, you don’t want to correct it) or you can’t reduce the STS tax, then this section is optional.

Reflection of trade fee

On January 1, 2018, a new KUDiR appeared (order of the Ministry of Finance of Russia dated 07.12.16 No. 227n.). It added the ability to reflect the trading fee.

Section V "The amount of the trade fee that reduces the amount of tax paid in connection with the application of the simplified tax system (advance tax payments) calculated on the object of taxation from the type of entrepreneurial activity in respect of which the trade fee is established for the reporting (tax) period" is filled only those who are on STS income

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

Example of filling USN "income minus expenses"

With the simplified taxation system, income-expenses to the book should be treated with great attention. For tax items of expenditure, their justification and confirmation are very important (sometimes they even require photos from events).

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

How to fill in?

Read about how to fill out the "Revenue"

Section IV and V under the simplified tax system "income-expenses" are always left blank.

Date and number of primary document

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

Although the Ministry of Finance believes that the name of the product may be in a foreign language (Letter of the Ministry of Finance of the Russian Federation dated 05/18/2017 No. 03-01-15 / 30422) it is better to translate into Russian (letter of the Federal Tax Service dated 10.12.2004 No. 03-1-08 / 2472/16) .

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

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

Return: you sold something (provided a service), you were paid more and then you returned the excess amount paid to the buyer. Then you need to reduce the column "Revenues", i.e. reflect (on the date of return) in the column Revenue the amount of the return with a minus.

The costs of purchasing the goods are entered after its sale.

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

Reflection of contributions of the FIU

You can display the amount of PFR, benefits at the expense of the employer, etc. as a part of expenses - by reducing the tax base. Again, reducing this base is a right, but not an obligation, of the taxpayer. If you forget to enter something and do not reduce the USN base, then this will not be a violation.

Instruction manual

COMPLETING THE BOOK OF ACCOUNTING INCOME AND EXPENDITURE OF ORGANIZATIONS

AND INDIVIDUAL ENTREPRENEURS APPLYING

SIMPLIFIED TAX SYSTEM

List of Modifying Documents

I. General requirements

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

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

1.3. The book of accounting of income and expenses is carried out in Russian. Primary

language or languages \u200b\u200bof the peoples of the Russian Federation must have a line-by-line translation into Russian.

1.4. The book of accounting for income and expenses can be kept both on paper and in electronic form. When maintaining the Book of accounting of income and expenses in electronic form, taxpayers are obliged to print it on paper at the end of the reporting (tax) period. For each regular tax period, a new Book of accounting for income and expenses opens.

1.5. The book of accounting for income and expenses should be laced and numbered. On the last page of a book of income and expense accounting numbered and laced with a taxpayer, the number of pages contained in it is indicated, which is confirmed by the signature of the head of the organization (individual entrepreneur) and sealed with the seal of the organization (individual entrepreneur) (if there is a seal). On the last page of the Income and Expense Book numbered and laced with a taxpayer, which was kept in electronic form and printed out on paper at the end of the tax period, the number of pages contained in it is indicated, which is confirmed by the signature of the head of the organization (individual entrepreneur) and sealed with the seal of the organization (individual businessman) (if there is a seal).

(as amended by Order of the Ministry of Finance of Russia dated 07.12.2016 N 227n)

1.6. The correction of errors in the book of accounting for income and expenses must be justified and confirmed by the signature of the head of the organization (individual entrepreneur) indicating the date of correction and the seal of the organization (individual entrepreneur) (if there is a seal).

(as amended by Order of the Ministry of Finance of Russia dated 07.12.2016 N 227n)

II. The procedure for filling out section I "Income and expenses"

Consultant Plus: note.

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

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

(as amended by Order of the Ministry of Finance of Russia dated 07.12.2016 N 227n)

Column 4 does not include:

corporate income taxed by corporate profit tax at tax rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of the Code, in the manner prescribed by Chapter 25 of the Code;

(as amended by Order of the Ministry of Finance of Russia dated 07.12.2016 N 227n)

Consultant Plus: note.

Federal Law of 24.11.2014 N 366-ФЗ Clause 4 of Article 224 of the Tax Code of the Russian Federation was repealed on January 1, 2015.

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

In accordance with subparagraph 1 of paragraph 1 of Article 346.25 of the Code of the organization, which, prior to the transition to the simplified taxation system when calculating corporate income tax, used the accrual method, when switching to the simplified taxation system, column 4 on the date of transition to the simplified taxation system reflects the amount of cash funds received before the transition to a simplified taxation system in payment under contracts, the execution of which the taxpayer carries out after the transition to a simplified tax system Statements.

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

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

Column 5 must be filled out by a taxpayer applying a simplified taxation system with a taxable item in the form of income reduced by the amount of expenses.

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

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

expenses actually incurred at the expense of financial support in the form of subsidies received in accordance with the Federal Law of July 24, 2007 N 209-ФЗ "On the Development of Small and Medium-Sized Enterprises in the Russian Federation" (Collected Legislation of the Russian Federation, 2007, N 31, v. 4006).

A taxpayer applying a simplified taxation system with a taxable item in the form of income is also entitled, at his discretion, to reflect in column 5 other expenses associated with generating income, the taxation of which is carried out in accordance with the simplified taxation system.

Help for Section I

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

2.7. The code of line 010 indicates the amount of income received by the taxpayer for the tax period (the value of the indicator for the line “Total for the year”, column 4 of section I of the Book of income and expense accounting).

2.8. The code of line 020 shall indicate the amount of expenses incurred by the taxpayer for the tax period (the value of the indicator for the line “Total for the year”, column 5 of section I of the Book of Income and Expense Accounting).

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

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

A negative value on line code 040 is not reflected.

2.11. The code of line 041 shall indicate the amount of losses incurred by the taxpayer for the tax period (line code 020 + line code 030 - line code 010).

A negative value for line code 041 is not reflected.

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

for the acquisition (construction, manufacturing) of fixed assets

and acquisition (creation by the taxpayer himself)

intangible assets taken into account in the calculation

tax base for the reporting (tax) period "

3.1. This section is filled out by the taxpayer, who chose as the object of taxation "income reduced by the amount of expenses".

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

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

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

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

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

3.6. Column 2 shall indicate the name of the object of fixed assets or intangible assets in accordance with the technical passport, inventory cards and other documents for the object of fixed assets or intangible assets.

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

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

3.9. Column 5 shall indicate the date, month, year of commissioning (acceptance for accounting) of an item of fixed assets or intangible assets.

3.10. Column 6 shall indicate the initial value of the acquired (constructed, manufactured) fixed asset during the application of the simplified taxation system and the initial value of the acquired (created by the taxpayer) intangible assets during the application of the simplified taxation system, which are determined in accordance with the procedure established by regulatory legal acts on accounting.

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

The initial value of the acquired (created by the taxpayer) intangible asset during the application of the simplified tax system is reflected in column 6 in that reporting (tax) period in which one of the following events occurred last in time: acceptance of the intangible asset for accounting, payment ( completion of payment) of expenses for the acquisition (creation by the taxpayer himself) of an intangible asset.

In accordance with paragraph 4 of Article 346.16 of the Code, expenditures for the completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets for the purposes of Chapter 26.2 of the Code are determined taking into account the provisions of paragraph 2 of Article 257 of the Code, which established that it relates to these expenses. Expenses for completion, retrofitting, reconstruction, modernization and technical re-equipment are reflected in column 6 in that reporting (tax) period in which one of the following events occurred last in time: commissioning of the fixed assets; submission of documents for state registration of rights to an item of fixed assets, payment (completion of payment) of expenses for the acquisition (construction, manufacturing) of an item of fixed assets.

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

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

3.12. Column 8 shall indicate:

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

expenses for the completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets purchased before the transition to a simplified tax system, accounted for in accordance with subparagraph 1 of paragraph 3 of Article 346.16 of the Code.

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

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

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

When switching to a simplified taxation system of an organization that applies the tax system in the form of a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of the Code, column 8 at the date of the said transition reflects the residual value of each purchased (constructed, manufactured) fixed asset and acquired (created by the organization) of an intangible asset prior to the transition to a simplified taxation system in the form of the difference between the acquisition price (construction, production Niya, the creation of the organization itself) of fixed assets and intangible assets and depreciation, accrued in accordance with the procedure established by the RF legislation on accounting for the period of application of the tax system as a single tax on imputed income for certain types of activities.

The residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by the organization) intangible asset before switching to a simplified taxation system is indicated in column 8 in that reporting (tax) period of application of the simplified taxation system in which one of the last of the following events: commissioning of an item of fixed assets (acceptance of an object of intangible assets for accounting), filing of documents for state re registration of rights to an item of fixed assets, payment (completion of payment) of expenses for the acquisition (construction, manufacture, creation by the taxpayer) of an item of fixed assets and intangible assets.

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

Individual entrepreneurs, when switching from other taxation regimes to a simplified taxation system, are entitled to apply the rules established for organizations when determining the residual value.

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

3.14. Column 10 shall indicate the share of the value of the acquired (constructed, manufactured, created by the taxpayer) fixed asset or intangible asset, taken into account in accordance with paragraph 3 of Article 346.16 of the Code, for the tax period.

3.15. Column 11 shall indicate the share of the value of the acquired (constructed, manufactured, created by the taxpayer) fixed assets or intangible assets, taken into account in each quarter of the reporting (tax) period, defined as the ratio of the data in column 10 to the data in column 9.

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

3.16. Column 12 shall reflect the amount of expenses for the acquisition (construction, manufacturing) of fixed assets, completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer) of intangible assets, which is included in the costs taken into account when calculating tax base for each quarter of the tax period.

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

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

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

3.17. Column 13 shall reflect the amount of expenses for the acquisition (construction, manufacturing) of fixed assets, completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer) of intangible assets, which are included in the costs taken into account when calculating tax base for the tax period. This amount of expenses is defined as the product of columns 12 and 9.

3.18. Column 14 shall reflect the amount of expenses for the acquisition (construction, manufacturing) of fixed assets, completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer) of intangible assets, taken into account as part of expenses, when calculating the tax tax base for previous tax periods (column 13 of this section for previous tax periods).

3.19. Column 15 reflects the remainder of the costs of the acquisition (construction, manufacture, creation by the taxpayer himself) of fixed assets and intangible assets, which must be written off in subsequent tax periods (column 8 - column 13 - column 14).

3.20. Column 16 shall indicate the date, month and year of disposal (sale) of an item of fixed assets or intangible assets.

3.21. The total line of this section for the reporting (tax) period reflects the sum of the values \u200b\u200bof the indicators graph 6, 8, 12 - 15.

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

reducing the tax base for tax payable

in connection with the application of the simplified tax system

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

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

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

4.2. The code of line 010 indicates the amount of losses incurred according to the results of previous tax periods, which were not transferred to the beginning of the expired tax period, and the codes of lines 020 - 110 indicate the amount of loss by the years of their formation (correspond to the values \u200b\u200bof indicators for the codes of lines 150 - 250 of the section III Books of accounting of income and expenses for the previous tax period).

4.3. The code of line 120 indicates the tax base for the expired tax period (corresponds to the value of the indicator according to the code of line 040 of the informational part of section I of the Income and expenses book).

4.4. The code of line 130 indicates the amount of losses by which the taxpayer actually reduced the tax base for the past tax period (within the amount of losses incurred according to the results of previous tax periods that were not transferred to the beginning of the expired tax period indicated on page 010).

4.5. The code of line 140 shall indicate the amount of loss for the past tax period (corresponds to the value of the indicator according to the code of line 041 of the informational part of Section I of the Income and Expense Book).

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

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

4.7. The codes of lines 160 - 250 indicate the amount of losses that were not transferred during the reduction of the tax base for the past tax period, according to the years of their formation. The sum of the values \u200b\u200bof the indicators for line codes 160 - 250 corresponds to the value of the indicator for line code 150 of section III of the Income and expenses book.

The values \u200b\u200bof the indicators for the codes of lines 160 - 250 are transferred to section III of the Book of accounting for income and expenses for the next tax period and are indicated for the codes of lines 020 - 110.

V. Procedure for filling out section IV "Costs,

stipulated by paragraph 3.1 of Article 346.21 of the Tax

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

paid in connection with the application of the simplified system

taxation (advance tax payments)

for the reporting (tax) period "

5.1. This section is filled in by the taxpayer who has chosen "income" as the object of taxation.

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

5.3. Column 1 indicates the serial number of the registered operation.

5.4. Column 2 shall indicate the date and number of the primary document, on the basis of which the registered operation is carried out.

5.5. Column 3 shall indicate the period for which the payment of insurance premiums was made, the payment of temporary disability benefits provided for in columns 4 to 9.

5.6. Column 4 shall reflect insurance contributions for compulsory pension insurance.

Consultant Plus: note.

Starting January 1, 2013, individual entrepreneurs who do not make payments or other compensation to individuals pay insurance contributions to the Pension Fund and the Mandatory Medical Insurance Fund in a fixed amount, and not based on the cost of the insurance year, as it was before. On the size of insurance premiums paid by the indicated category of payers from January 1, 2017, see article 430 of the Tax Code of the Russian Federation.

5.7. Column 5 shall reflect insurance premiums for compulsory social insurance in case of temporary incapacity for work and in connection with motherhood.

5.8. Column 6 shall reflect insurance premiums for compulsory health insurance.

Paragraphs two - three expired on January 1, 2018. - Order of the Ministry of Finance of Russia dated 07.12.2016 N 227n.

5.9. Column 7 shall reflect insurance premiums for compulsory social insurance against industrial accidents and occupational diseases.

5.10. Column 8 reflects the costs of payment in accordance with the legislation of the Russian Federation of temporary disability benefits (with the exception of industrial accidents and occupational diseases) for the days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 of year N 255-ФЗ "On compulsory social insurance for temporary incapacity for work and in connection with motherhood", in the part not covered by insurance payments issued to employees by insurance companies having licenses issued in accordance with the legislation of the Russian Federation to carry out the corresponding type of activity under contracts with employers in favor of employees in case of temporary disability (except for industrial accidents and occupational diseases) for days of temporary disability which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 N 255-ФЗ "About optional social insurance against temporary disability and maternity. "

5.11. In column 9, payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations licensed in accordance with the legislation of the Russian Federation to carry out the corresponding type of activity in favor of employees in case of temporary disability (except for industrial accidents) and occupational diseases) for days of temporary disability, which are paid for at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 N 255-ФЗ "On compulsory social insurance in case of temporary disability and in connection with motherhood". The indicated payments (contributions) reduce the amount of tax (advance tax payments) if the amount of insurance payment under such agreements does not exceed the amount of temporary disability benefit determined in accordance with the legislation of the Russian Federation (except for industrial accidents and occupational diseases) for the days of temporary employee incapacity for work, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 N 255-ФЗ "On Compulsory Social general insurance for temporary incapacity for work and in connection with motherhood. "

5.12. Column 10 reflects the total amount of insurance premiums paid to employees for temporary disability benefits and payments (contributions) under voluntary personal insurance contracts for the reporting (tax) period (corresponds to the sum of the values \u200b\u200bof the indicators of the final rows for the reporting (tax) period in columns 4 - 9) .

VI. The procedure for filling out section V "Amount

trade fee, reducing the amount of tax paid

in connection with the application of the simplified tax system

(advance tax payments) calculated on the property

taxation on the type of entrepreneurial activity,

in respect of which a trade charge has been established,

for the reporting (tax) period "

(introduced by Order of the Ministry of Finance of Russia dated 07.12.2016 N 227n)

6.1. This Section is filled in by the taxpayer who has chosen "income" as the object of taxation.

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

6.3. Column 1 indicates the serial number of the registered operation.

6.4. Column 2 shall indicate the date and number of the primary document, on the basis of which the registered operation is carried out.

6.5. Column 3 indicates the period for which the payment of the trade fee has been made.

6.6. Column 4 shall indicate the amount of the paid trade fee.

KUDIR USN Patent (PSN)

FILLING THE BOOK OF ACCOUNTING OF INDIVIDUAL INCOME

ENTREPRENEURS USING THE PATENT

TAXATION SYSTEM

I. General requirements

1.1. Individual entrepreneurs applying the patent tax system (hereinafter referred to as taxpayers) keep a Book of income accounting for individual entrepreneurs applying the patent taxation system (hereinafter referred to as the Book of income accounting), in which, in a chronological sequence based on primary documents, they reflect all business transactions related to income from sales in the tax period (the period for which the patent is received).

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

1.3. The book of income accounting is carried out in Russian. Primary accounting documents drawn up in a foreign language or languages \u200b\u200bof the peoples of the Russian Federation must have a line-by-line translation into Russian.

1.4. The book of accounting of income can be kept both on paper and in electronic form. When maintaining the Book of income accounting in electronic form, taxpayers are obliged to print it on paper at the end of the tax period. For each regular tax period, a new Book of income accounting opens.

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

The last page, numbered and laced by the taxpayer of the Income Book, which was kept in electronic form and printed out on paper at the end of the tax period, indicates the number of pages contained in it, which is confirmed by the signature of the taxpayer and sealed with the seal of the taxpayer (if any).

1.6. The correction of errors in the Income Book must be justified and confirmed by the signature of the taxpayer indicating the date of correction and the seal of the taxpayer (if any).

II. The procedure for filling out section I "Revenues"

2.1. Column 1 indicates the serial number of the registered operation.

2.2. Column 2 shall indicate the date and number of the primary document, on the basis of which the registered operation is carried out.

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

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

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

KUDIR on the basis

Organizations on the OSNO do not conduct KUDIR

Entrepreneurs at DOS submit 3-NDFL and keep a special book: KUDIR IP at DOS for individual income tax.

This book is very different from the one on simplified.

Unified agricultural tax

The accounting of income and expenses under the Unified Social Tax Administration is carried out on a cash basis. Tax accounting for the purposes of calculating the unified social tax for organizations is carried out on the basis of accounting data (i.e., a balance sheet and income statement are needed). At SP - in the book of income and expenses of individual entrepreneurs applying the unified social tax.

UTII

There are no KUDIRs at UTII. There is no special form of book for UTII. Sometimes for separate accounting (when applying other tax regimes), you still need to keep records of income at UTII. Then you can take a sample book for the simplified tax system.

The book of accounting for income and expenses is a special register where taxpayers using the simplified tax system (STS) enter business transactions for the subsequent calculation of the tax base for STS tax.

The obligation to keep a book of income and expenses or KUDiR, as accountants often call it, is established by article 346.24 of the Tax Code.

If KUDiR does not conduct or allow violations in its completion, you can earn a fine of 10,000 to 30,000 rubles. And if violations lead to an underestimation of the tax base - a fine of 20% of the amount of unpaid tax. This is enshrined in article 120 of the Tax Code.

At the same time, there is no obligation to submit KUDiR to tax. If the tax authorities require you to provide the book of income and expenses during the audit, then you must provide the book in paper form, stitched, numbered and signed.

KUDiR may be needed in order to show the expenditure of targeted financing, or to show the FIU income to determine the insurance premium rate for individuals, or in a bank for a loan.

The book starts for a year. It can be kept in paper and electronic form. Of course, many accounting programs and web services (such as Kontur. Bookkeeping or Elba) with varying degrees of simplicity allow you to keep a book in electronic form. If the tax requires, you can print and take it.

How to fill out the book of accounting for income and expenses (KUDiR)

Hope for feedback. Fill KUDiR correctly;)

Try to work in Kontur. Bookkeeping - a convenient online service for accounting and reporting via the Internet.