How to keep a book of income and expenses when simplified? This will not be difficult if you know the basic rules. We will tell you about them, and also provide forms and samples of the completed book. You can download them for free.

Maintaining a book of income and expenses under the simplified tax system: rules and responsibilities

In accordance with Art. 346.24 of the Tax Code of the Russian Federation, all taxpayers who have chosen the simplified tax system must keep records of income received and expenses incurred in order to determine the object of taxation. For this purpose, a tax register is opened annually: a book of income and expenses.

The form of this register and the rules (procedure) for its completion were approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n (hereinafter referred to as the Procedure, Order No. 135n).

The book can be maintained in any way (filled out manually or on a computer), but in any case, its final copy must exist in paper form, have numbered sheets and be certified by the signature of the head of the legal entity or individual entrepreneur and a seal (if there is one).

The book does not need to be submitted to the Federal Tax Service along with the tax return, but during an audit it must be presented to the inspector within 10 days (clause 3 of Article 93 of the Tax Code of the Russian Federation).

If the book is not kept or there are significant violations when filling it out that lead to an underestimation of the taxable item, the violating taxpayer faces a fine. The maximum fine is 20% of the amount of the unified simplified tax system that has not been received into the treasury, the minimum is 40,000 rubles. (clause 3 of article 120 of the Tax Code of the Russian Federation).

If a violation of the tax accounting procedure does not lead to an understatement of tax, the fine for the taxpayer will be from 10,000 to 30,000 rubles (clauses 2 and 3 of Article 120 of the Tax Code of the Russian Federation). Failure to provide the book at the request of the inspectors will result in a fine of 200 rubles. (Article 126 of the Tax Code of the Russian Federation) plus 300-500 rubles. (Article 15.6 of the Administrative Code) in the form of an administrative penalty against the head of a legal entity.

Read more about liability for tax offenses in the article “Responsibility for tax violations: grounds and amount of sanctions” .

How to keep a book of income and expenses of an individual entrepreneur

The procedure for maintaining a book of income and expenses for individual entrepreneurs is no different from the general rules.

Entrepreneurs do not indicate in column 4 of Section I of the book income that is subject to personal income tax. This is directly stated in clause 2.4 of the Procedure approved by Order No. 135n.

In section IV of individual entrepreneurs on the simplified tax system, 6% without employees reflect the insurance premiums they transferred for themselves. Those who make payments to other individuals, in this column reflect both contributions transferred for themselves in a fixed amount, and similar payments paid for employees.

How to keep a book of income and expenses in electronic format

Most official portals with regulatory documents offer to download a file in MS Excel format for maintaining the register in electronic form. When you download it, an electronic document opens in the form of a formatted appendix to order No. 135n.

Due to the fact that the procedure for maintaining a book in electronic and paper formats is the same, there should not be any particular difficulties with its design on a computer. If an error made when registering a transaction was discovered before the book was printed on paper, it can be easily corrected. If an error was discovered when the register was printed, the correction is made on the basis of clause 1.6 of the Procedure (certified by the manager’s signature and seal (if any) with the date of the correction).

The register, which was kept in electronic format during the year, must be printed at the end of the tax period. Its sheets are numbered, stitched and sealed with the signature of the head - a legal entity or individual entrepreneur - and a seal (if any).

Sending the book to the Federal Tax Service in electronic format with a digital signature is not provided for by the specified Procedure.

How to fill out sections of the income and expense ledger

Each business transaction performed by a taxpayer using the simplified tax system during the tax period, which has an impact on the formation of the tax base, must be registered in the book. Entries are made in chronological order. Based on the results of each quarter and at the end of the year, results are compiled.

Column 4 of Section I reflects income, the list of which is contained in Art. 249-250 Tax Code of the Russian Federation. Accordingly, the operations listed in Art. 251 of the Tax Code of the Russian Federation, as well as those that are subject to income tax for legal entities or personal income tax for individual entrepreneurs. Income received in kind is reflected at the market price of the received property.

Taxpayers who have chosen the accounting object “income minus expenses” enter their expenses in column 5 of the same section (their list is specified in Article 346.16 of the Tax Code of the Russian Federation). “Simplified people” who pay tax on the object “income” indicate in this column their expenses incurred as part of the implementation of budget unemployment programs, as well as expenses that were made from funds subsidized for the development of entrepreneurship.

Section II, concerning fixed assets, is filled out by simplifiers who have chosen “income minus expenses” as the object of taxation. Section III is also completed by taxpayers working with the “income minus expenses” object, if they have losses based on the results of previous years that can be taken into account when calculating the tax for the current year.

Section IV is filled out by taxpayers who calculate the single tax on the “income” object. All insurance premiums paid are recorded here, which have an impact on reducing the amount of accrued tax.

Since 2018, the book of income and expenses has been supplemented with Section V, in which taxpayers who have chosen “income” as the object of taxation reflect the amounts of trade duty paid, which affect the amount of tax payable to the budget.

Read more about the differences in the procedure for filling out the book depending on the selected tax object. “The procedure for filling out the KUDiR under the simplified tax system, income minus expenses” .

You can download forms for the book of expenses and income used before and after 2018 on our website.

Download the form of the book of income and expenses used in 2013-2017:

Download the form of the book of income and expenses for 2018:

How to check the book of income and expenses in 1C

There is an opportunity to check the correctness of the book of income and expenses in the 1C: Accounting program. For this purpose, a special function “Book Filling Assistant” is provided. With its help, an accountant can run routine operations and analyze the results.

When you download the special service built into the program, you can view all accepted and non-accepted expenses. The most common mistake is the program’s failure to provide documents confirming payment of expenses incurred. And in the absence of payment, expenses cannot be taken into account (Article 346.17 of the Tax Code of the Russian Federation). You can correct the error by group re-posting all documents for the tax period.

Read about all the nuances of using this accounting program by simplifiers in the article “Use of 1C Accounting under the simplified tax system” .

Book of income and expenses: example of filling out in special situations

An example of filling out a book of income and expenses will help you avoid mistakes in its design. This is especially true in situations where some non-standard operation arises.

Example:

The taxpayer transferred the advance payment to the supplier using the simplified tax system, but he did not ship the goods to him, and in the end he returned the advance payment. In this situation, an entry in column 5 cannot be made when transferring the advance, since this type of expense is not specified in Art. 346.16 Tax Code of the Russian Federation. This means that the returned advance is not shown in column 4 “Income”. This is stated in the letter of the Ministry of Finance of Russia dated December 12, 2008 No. 03-11-04/2/195.

If the taxpayer receives an advance payment, this amount is reflected in income, since simplifiers are required to use the cash method. But when returning the advance payment, it is necessary to reverse the entry made earlier for the amount of the advance payment returned to the buyer.

A sample of filling out the book of income and expenses for 2017 and 2018 can be found on our website.

Results

Do not neglect filling out the book of income and expenses, because filling out this register is not difficult, and the consequences of its absence can be quite noticeable. Download the forms and samples from our article and check yourself when filling it out.

How this article will help: You will fill out the new Simplified Main Tax Register form as required. We will tell you about all the most important changes.

What it will protect you from: You won't get confused about which sections of the book to fill out and which to leave blank.

Without exception, all simplifiers are required to fill out a book of income and expenses. So, for the coming 2013, officials have prepared new forms for such a register. One of them is intended for everyone who pays a simplified tax. And the second was developed specifically for entrepreneurs on a patent - after all, from the new year it is a separate taxation system.

By the way, the book of income and expenses does not have to be certified by the tax authorities even if you keep it in paper form manually.

As you remember, before at the beginning of the year the book had to be taken to the tax inspector. He put a special stamp on it. At the end of the year it was necessary to do the same. The Federal Tax Service employee put the final mark on the last sheet of the register, next to the signature of the manager. True, the printout of the book, which was kept electronically, only needed to be certified at the end of the year. All this followed from the provisions of paragraphs 1.4 and 1.5 of the Procedure, approved by order of the Ministry of Finance of Russia dated December 31, 2008 No. 154n.

But these rules were often ignored by many accountants. After all, there were no fines for an uncertified book. That is why now the new procedure for maintaining the book is silent about the signature of the taxman and the seal of the Federal Tax Service.

There is not a word in the new rules that this register must be submitted to controllers no later than the day the simplified tax declaration is submitted.

However, do not forget that the procedure according to which you kept a book of income and expenses in 2012 provided for its certification. This means that when reporting this year for the previous year, it is safer to present such a register to the inspector. Last time.

Change No. 2. If your company uses the “income” object, fill out a new section IV of the book

Since 2013, officials have provided a new section for those who apply the “income” simplification. It must reflect all the amounts that reduce the tax. Namely, those transferred to the budget, paid sick leave and contributions for voluntary personal insurance. All deductible payments are named in paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation.

Common mistake

The amount of hospital benefits paid from the Social Insurance Fund does not need to be reflected in Section IV of the book of income and expenses.

Please note that you can reduce the tax only on those contributions that you have already paid to the extra-budgetary fund (and not just accrued). This is expressly provided for in subparagraph 1 of paragraph 3.1 of article 346.21 of the code.

Let us reassure you: filling out the new section is not difficult at all. Let's look at an example.

Example. Filling out section IV of the book of income and expenses for those who pay simplified income tax

LLC "Morozko" applies a simplified taxation system with the object of taxation "income". On February 11, 2013 (1) transferred insurance premiums for January 2013 (2):

For compulsory pension insurance in the amount of 110,000 rubles. Of these, 86,000 rubles were transferred to the insurance portion. (3), and for the savings account - 24,000 rubles. (4);

In case of temporary disability and in connection with maternity - 4,500 rubles. (5);

For compulsory health insurance - 25,500 rubles. (6);

For insurance against accidents and occupational diseases - 1000 rubles. (7).

In addition, an employee of Morozko LLC brought for the period from January 22 to January 25, 2013 (2), which he was paid on February 5 (1). The amount of benefits issued at the expense of the company was 2,500 rubles. (8).

The accountant of Morozko LLC made entries in section IV of the book of income and expenses as shown in the sample.

Change No. 3. Do not reflect exchange rate differences in the book.

Here's another important new product for you. Since 2013, property and liabilities, the value of which is expressed in foreign currency, no longer need to be revalued by simplifiers. This is directly stated in the new paragraph 5 of Article 346.17 of the Tax Code of the Russian Federation. This means that exchange rate differences on such transactions will not have to be reflected in the book of income and expenses, as was the case before.

The new rule is more than fair. After all, being simplified, you account for income and expenses using the cash method. This means that the transaction price only needs to be converted into rubles once - at the official rate of the Bank of Russia in effect on the date of payment.

Change No. 4. Show subsidies received from the budget and spent in expenses, even if you pay tax on income

According to the general rules, simplifiers who take into account only income do not enter information about expenses in the book. And this is understandable. But since 2013, an exception has appeared.

Expenses must now show the amount of subsidies spent. Those that were allocated to your company from the budget for certain purposes. The new procedure names two types of such financing (clause 2.5 of the Procedure for filling out Section I “Income and Expenses”, approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n).

Firstly, the state can partially reimburse the costs of creating additional jobs, for example for people with disabilities. And secondly, the budget allocates funds for the development of small or medium-sized businesses. This is provided for in Article 17 of the Federal Law of July 24, 2007 No. 209-FZ.

The main thing to remember

2. Companies and entrepreneurs on a “profitable” simplified basis that pay insurance premiums must fill out a new section IV of the book.

Read about other changes in the work of an accountant in 2013 in the review tax and accounting changes . And in the “Guide to Changes That Will Affect Your Work in 2013” ​​you will find a convenient table of all the amendments.

Any business, large or small, requires accounting. For these purposes, various services, registers, etc. are used. The choice of algorithm and methods is determined by the type of company (legal entity/individual entrepreneur) and the applied taxation. KUDiR (book of accounting for income and expenses) is one of the ways to record the facts of the financial and economic activities of some organizations and most individual entrepreneurs. Despite the apparent simplicity of document formation, the process has its own characteristics and subtleties.

KUDiR: what is it and who needs it

The book of accounting of income and expenses (abbreviated KUDiR) is a document recording the business operations of certain categories of individual entrepreneurs and LLCs. It is mandatory for individual entrepreneurs and organizations using a simplified taxation system. Moreover, both those who chose “Income” as an object, and those for whom such an indicator is income, “cleared” of expenses.

A similar register is also needed for entrepreneurs using Unified Agricultural Tax, OSN, and PSN. KUDiR is filled out by all individual entrepreneurs, except for “imposed” (UTII payers).

The facts of business and economic activity for each reporting period are reflected here. Data is taken from the “primary” and recorded in chronological order.

The entered information allows you to determine the result of the entity’s activities and calculate the amount of tax.

If you have any questions about filling out the KUDiR, you should consult with a Federal Tax Service inspector

Species diversity of KUDiR and basic requirements for their management

The form of the document is determined by the applicable taxation system. In 2018, 4 types of it were approved for:

• Unified Agricultural Sciences;

The first three reflect the income and expense operations of companies. In the fourth, patent system, only income received is taken into account. It is logical that in this case the form is called the “Income Accounting Book” (abbreviated as KUD). It has a simpler structure compared to KUDiR.

All of the above types have a number of general requirements:

Previously, KUDiR had to be certified by tax authorities, and at the end of the year it had to be submitted to this department. Since 2013, this requirement has been abolished.

Filling out KUDiRs: easy and simple

Let's consider the algorithm for creating a Book for all taxation systems that are legally required to maintain them. It is important to understand this issue, since the absence of such a register at a business entity will entail penalties from the tax authorities:

• individual entrepreneurs are punished with a fine of 200 rubles;
• a simplified organization pays 10,000 rubles.

KUDiR for simplifiers

Let's start with the ledger for recording income and expenses under the simplified tax system. Depending on which object is subject to tax, certain sections are filled in.

The procedure for filling out the KUDiR under the simplified tax system, depending on the object of taxation

For example, if received income is taken as the taxable base, then, first of all, you should determine whether you received targeted funds from the budget. Your answer is “yes”; in the first section, in addition to the income received, indicate the expenses incurred when using budget funds. Did you answer negatively? Then fill out only income information in the first section.

If the object of taxation is “income minus expenses”, then in the first section data on both income and expenses is filled in.

The company has its own fixed assets and intangible assets - fill out section 2. There is no such property, but there are losses from previous years - go straight to section 3.

Those who do not have fixed assets, intangible assets, or losses should limit themselves to only filling out 1 section.

An example of the design of the title page of KUDiR of an individual entrepreneur

Formation of section 1

Each table contains 5 columns:

• serial number of the record;
• date and number of the primary document;
• Contents of operation;
• income taken into account when calculating the tax base;
• expenses accepted for calculating the tax base.

The last column is filled in only for the taxation object “Income reduced by expenses.”

Sample of completed Section I of KUDiR

As we can see from the example, there is reference information for the first section of the register.

If the tax is calculated based on income, then only line 10 is filled in. It shows the total amount of all income received during the year. If the object is income minus expenses, then you need to fill out lines 010, 020, 040, 041.

Completing section 2

The second section calculates the funds spent on fixed assets and intangible assets. It is formed only on the “simplified” basis “Income - expenses” in the presence of costs for the acquisition of its own fixed assets and intangible assets.

Sample of Section II KUDiR of an entrepreneur working on the simplified tax system

Calculation of losses that reduce the tax base

Simplified workers need to fill out the table in the third section when they have losses in the past or current billing period.

Section III - an example of registration of KUDiR under the simplified tax system

Formatting section 4

And finally, section number IV, which talks about expenses that reduce tax amounts (advance tax payments). Here you should indicate information about insurance premiums paid during the reporting period. The data is taken from payment orders or bank receipts.

Sample of completed Section IV of KUDiR when maintaining records on the simplified tax system

KUDiR for individual entrepreneurs on the general taxation system

Let's move on to the next type of KUDiR - for entrepreneurs using OSN. This document is much longer than the previous one.

The procedure is regulated by order of the Ministry of Finance of the Russian Federation and the Ministry of Taxes of the Russian Federation No. 86n/BG-3–04/430 dated August 13, 2002. The same document approved the KUDiR form.

Accounting is carried out using the cash method, that is, income/expenses are taken into account when calculating tax at the time of actual receipt of money (for income) or payment made (for expenses). One KUDiR takes into account all types of entrepreneurial activity, but separately for each of them.

Photo gallery: example of filling out some KUDiR sheets

Example of a completed table 1–1A: accounting for purchased raw materials and materials Continuation of the example of table 1–1A: calculation of final indicators Sample of a completed table 1–4A: accounting of material costs Continuation of the example of filling out table 1–4A: registration of remaining materials Filled out form of table 1–7A : summing up the results of the tax period Example of filling out table 2–1: accounting for depreciation of fixed assets Example of table 6–2: recording other expenses

KUDiR for individual agricultural producers

Individual entrepreneurs who pay the Unified Agricultural Tax are also required to maintain a similar accounting register. The filling procedure is described in detail in Appendix No. 2 to the Ministry of Finance order No. 169n dated December 11, 2006.

Table: filling out 1 section

The completed title page of the document contains the full name of the individual entrepreneur, his TIN, the place where the patent was obtained and its validity period, as well as the period for maintaining the CUD.

Sample of a completed title page for a Book on PSN

Sheet 1 must be filled out on the basis of primary payment documents: cash receipt orders, cash register checks, bank payment orders.

Sample of completed Section 1 of an entrepreneur’s income book on PSN

A separate income book is kept for each patent. If an individual entrepreneur has several valid patents, then there will be the same number of books.

Some features of electronic KUDiR

The book can be maintained electronically using various accounting services. Working in them will not be difficult even for those businessmen who do not have special accounting knowledge.

All the “primary” data entered into the database, containing information about income and expenses, is automatically pulled by the service into the necessary sections of KUDiR. This allows you to significantly save the user’s time and avoid annoying mistakes.

If the source documents are subsequently corrected for some reason, then all changes are immediately reflected in the book itself.

At the end of the tax period, the electronic register must be printed on paper, bound, and a certification must be made, including the signature of the manager (IP) and a seal, if any.

Video: everything you need to know about KUDiR

For a business to be satisfying, all parts of it must be properly organized. An important role in this process belongs to the correct recording of the facts of the financial and economic activities of an organization or individual entrepreneur. Depending on the chosen taxation, certain accounting registers are used. KUDiR is the most common method of accounting for business operations for most individual taxpayers. The ability to navigate the diversity of this document and knowledge of some of the features of its maintenance will allow you to avoid problems with the tax service and make business activities more transparent.

Who runs KUDIR?

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

You can keep a book either by hand on paper or electronically. Moreover, you can change the order of keeping a book even in the middle of the year.

For every new year you need to start a new book.

What to reflect?

Reflect all indicators in KUDIR rounded in rubles, without kopecks.

How to submit?

Is it necessary to submit KUDiR to the Federal Tax Service?

The book is submitted to the Federal Tax Service only if the Federal Tax Service itself requests it. The book must be bound and numbered in any case.

Until 2013, KUDIR could be voluntarily submitted and certified. They don't do this now.

How to flash a book?

The book must be laced, the pages numbered and on the back of the last page a sticker (of arbitrary size, about 3*4 cm) should be pasted - “so many sheets laced and numbered” and your signature.

Fines

When checking, if the book is not there, then a fine of 10,000 to 30,000 rubles (Article 120 of the Tax Code since 2015) for individual entrepreneurs and organizations. There may also be a 200 ruble fine for the official (manager or individual entrepreneur). This will also be a reason for further verification.

Shelf life

Because The book is needed to draw up and substantiate the declaration, so it should be kept for 4 years. Taxpayers can carry forward losses from previous years or submit an adjustment for any period, so it is advisable to keep it for 11 years.

simplified tax system

Form

From January 1, 2018, a new KUDiR (order of the Ministry of Finance of Russia dated December 7, 2016 No. 227n.). The ability to reflect the trading fee has been added to it.

If there are not enough sheets or lines in the book, then another book is filled.

Zero KUDiR

How to fill?

Even with a zero simplified tax system, an individual entrepreneur (or organization) must have a zero ledger for accounting income and expenses: Zero CD&R - sample (for reporting 2018-2019).

A zero declaration of the simplified tax system and KUDIR can be generated for free and sent via the Internet from (You need Tariff Zero).

Example of filling out the simplified tax system for income (6%)

Sections II and III under the simplified tax system “income” are always left blank.

How to fill?

Receipts on account, write the date of receipt of income and the number of the payment order (p/n) from the bank. The bank issues a payment order to you after receipts are received into the account. Example: 01/25/2018 p/p No. 503

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

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

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

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

When simplified, the cash method of accounting for income is used, in which income is entered by the date of receipt of money, and not the date of conclusion of the contract.

Income received: Payment for services for December 2018 under contract PR-1356-10/18 or Receipt at the cash desk: revenue from cash registers for 04/29/2018 Z-report No. 00000001. The content of the income transaction is not so important for the tax authorities; due to errors and inaccuracies, your taxable income will certainly not be reduced.

Replenishment of an individual entrepreneur's own account is not displayed in the book. For organizations: an interest-free loan and an increase in the authorized capital are also not considered income and are not shown in the ledger.

If BSO is applied?

Since 2013, a new section IV has been filled in, “Expenses provided for in paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation, which reduce the amount of tax paid (advance tax payments). It is filled out only for the simplified tax system Income. Please note that not all insurance contributions are indicated in this section, but only those that reduce the simplified tax. In Table 4, in column 3 “The period for which the payment of insurance premiums was made, the payment of temporary disability benefits provided for in columns 4 – 9” indicate “2013” ​​or “January 2013”.

Reflection of Pension Fund contributions

Section IV is filled out only by those who have income on the simplified tax system.

Reflected in IV. Expenses provided for in paragraph 3.1 of Article 346.21 of the Tax Code. They are only reflected if they reduce tax. Those. If the tax is 0 rubles, then you don’t need to enter anything there. If the tax is 500 rubles, then you can enter no more than 500 rubles. Fees must be paid. The reduction of the simplified tax system is voluntary. If for some reason you don’t want to (for example, you didn’t enter 10 rubles there, you don’t want to correct it) or you can’t reduce the simplified tax system, then you don’t have to fill out this section.

Reflection of trade fee

On January 1, 2018, a new KUDiR appeared (order of the Ministry of Finance of Russia dated December 7, 2016 No. 227n.). The ability to reflect the trading fee has been added to it.

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

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

An example of filling out the simplified tax system “income minus expenses”

With the simplified tax system income-expenses, the book must be treated with great attention. For tax authorities, expense items, their justification and confirmation are very important (sometimes they even require photographs from events).

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

How to fill?

Read above about how to fill out “Income”.

Sections IV and V under the simplified tax system “income-expenses” are always left blank.

Date and number of the primary document

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

Although the Ministry of Finance believes that the name of the product may be in a foreign language (Letter of the Ministry of Finance of the Russian Federation dated May 18, 2017 No. 03-01-15/30422) it is better to translate into Russian (Letter of the Federal Tax Service dated December 10, 2004 No. 03-1-08/2472/16) .

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

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

Return: you sold something (provided a service), you were paid more and then you returned the overpaid amount to the buyer. Then you need to reduce the “Income” column, i.e. reflect (as of the date of return) in the Income column the amount of the return with a minus.

Expenses for the purchase of goods are included after its sale.

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

Reflection of Pension Fund contributions

You can display the amounts of the Pension Fund, benefits at the expense of the employer, etc. as part of expenses - reducing the tax base. Again, reducing this base is the right, but not the obligation of the taxpayer. If you forget to enter something and do not reduce the simplified tax system base, this will not be a violation.

Instructions

COMPLETING THE BOOK OF ACCOUNTING INCOME AND EXPENSES OF ORGANIZATIONS

AND INDIVIDUAL ENTREPRENEURS USING

SIMPLIFIED TAX SYSTEM

List of changing documents

I. General requirements

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

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

1.3. The Book of Income and Expenses is maintained in Russian. Primary

language or languages ​​of the peoples of the Russian Federation, must have a line-by-line translation into Russian.

1.4. The book of income and expenses can be kept both on paper and in electronic form. When maintaining the Book of Income and Expenses in electronic form, taxpayers are required to print it out on paper at the end of the reporting (tax) period. For each tax period, a new Book of Income and Expenses is opened.

1.5. The book of income and expenses must be laced and numbered. On the last page of the Income and Expense Book, numbered and laced by the taxpayer, the number of pages it contains is indicated, which is confirmed by the signature of the head of the organization (individual entrepreneur) and sealed with the seal of the organization (individual entrepreneur) (if there is a seal). On the last page of the taxpayer’s numbered and laced Income and Expense Book, which was kept electronically and printed on paper at the end of the tax period, the number of pages it contains is indicated, which is confirmed by the signature of the head of the organization (individual entrepreneur) and sealed with the seal of the organization (individual entrepreneur). entrepreneur) (if there is a seal).

(as amended by Order of the Ministry of Finance of Russia dated December 7, 2016 N 227n)

1.6. Correction of errors in the Income and Expense Accounting Book must be justified and confirmed by the signature of the head of the organization (individual entrepreneur) indicating the date of correction and the seal of the organization (individual entrepreneur) (if there is a seal).

(as amended by Order of the Ministry of Finance of Russia dated December 7, 2016 N 227n)

II. Procedure for filling out Section I "Income and Expenses"

ConsultantPlus: note.

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

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

(as amended by Order of the Ministry of Finance of Russia dated December 7, 2016 N 227n)

Column 4 does not take into account:

income of an organization subject to corporate income tax at the tax rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of the Code, in the manner established by Chapter 25 of the Code;

(as amended by Order of the Ministry of Finance of Russia dated December 7, 2016 N 227n)

ConsultantPlus: note.

Federal Law dated November 24, 2014 N 366-FZ, paragraph 4 of Article 224 of the Tax Code of the Russian Federation was declared invalid as of January 1, 2015.

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

In accordance with subparagraph 1 of paragraph 1 of Article 346.25 of the Code, organizations that, before the transition to the simplified taxation system when calculating corporate income tax, used the accrual method, when transitioning to the simplified taxation system in column 4 on the date of transition to the simplified taxation system, reflect in their income amounts of money funds received before the transition to a simplified taxation system in payment for contracts, the execution of which the taxpayer carries out after the transition to a simplified taxation system.

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

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

Column 5 must be completed by a taxpayer applying a simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses.

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

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

actual expenses incurred from financial support in the form of subsidies received in accordance with the Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (Collected Legislation of the Russian Federation, 2007, N 31, Article 4006).

A taxpayer applying a simplified taxation system with the object of taxation in the form of income also has the right, at his discretion, to reflect in column 5 other expenses associated with the receipt of income, taxation of which is carried out in accordance with the simplified taxation system.

Help for Section I

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

2.7. Line code 010 indicates the amount of income received by the taxpayer for the tax period (the value of the line indicator “Total for the year” in column 4 of Section I of the Income and Expense Accounting Book).

2.8. Line code 020 indicates the amount of expenses incurred by the taxpayer for the tax period (the value of the line indicator “Total for the year” in column 5 of Section I of the Income and Expense Accounting Book).

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

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

A negative value for line code 040 is not reflected.

2.11. Line code 041 indicates the amount of losses received by the taxpayer for the tax period (line code 020 + line code 030 - line code 010).

A negative value for line code 041 is not reflected.

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

for the acquisition (construction, production) of fixed assets

and for acquisition (creation by the taxpayer himself)

intangible assets taken into account when calculating

tax base for the tax for the reporting (tax) period"

3.1. This section is filled out by a taxpayer who has chosen “income reduced by expenses” as the object of taxation.

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

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

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

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

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

3.6. Column 2 indicates the name of the fixed asset or intangible asset in accordance with the technical passport, inventory cards and other documents for the fixed asset or intangible asset.

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

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

3.9. Column 5 indicates the day, month, year of commissioning (acceptance for accounting) of the fixed asset or intangible asset.

3.10. Column 6 indicates the initial cost of the acquired (constructed, manufactured) item of fixed assets during the period of application of the simplified taxation system and the initial cost of the acquired (created by the taxpayer himself) item of intangible assets during the application of the simplified taxation system, which are determined in the manner established by regulatory legal acts on accounting.

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

The initial cost of an acquired (created by the taxpayer himself) object of intangible assets during the period of application of the simplified taxation system is reflected in column 6 in the reporting (tax) period in which the most recent one of the following events occurred: acceptance of the object of intangible assets for accounting, payment ( completion of payment) expenses for the acquisition (creation by the taxpayer himself) of an object of intangible assets.

In accordance with paragraph 4 of Article 346.16 of the Code, expenses for the completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets for the purposes of Chapter 26.2 of the Code are determined taking into account the provisions of paragraph 2 of Article 257 of the Code, which establish what applies to these expenses. Expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment are reflected in column 6 in the reporting (tax) period in which one of the following events occurred most recently: commissioning of a fixed asset facility; submission of documents for state registration of rights to an object of fixed assets, payment (completion of payment) of expenses for the acquisition (construction, production) of an object of fixed assets.

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

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

3.12. Column 8 indicates:

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

expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets acquired before the transition to the simplified taxation system, taken into account in accordance with subparagraph 1 of paragraph 3 of Article 346.16 of the Code.

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

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

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

When transitioning to a simplified taxation system for an organization that applies a taxation system in the form of a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of the Code, column 8 as of the date of this transition reflects the residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by the organization itself) of an intangible asset before the transition to a simplified taxation system in the form of the difference between the purchase price (construction, manufacture, creation by the organization itself) of a fixed asset and an intangible asset and the amount of depreciation accrued in the manner established by the legislation of the Russian Federation on accounting, for the period of application of the taxation system in the form of a single tax on imputed income for certain types of activities.

The residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by the organization itself) intangible asset before the transition to the simplified taxation system is indicated in column 8 in the reporting (tax) period of application of the simplified taxation system in which the most recent one of the following events: commissioning of an object of fixed assets (acceptance of an object of intangible assets for accounting), submission of documents for state registration of rights to an object of fixed assets, payment (completion of payment) of expenses for the acquisition (construction, production, creation by the taxpayer himself) of an object of fixed assets and intangible assets.

Expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets acquired before the transition to the simplified taxation system are reflected in column 8 in the reporting (tax) period in which, during the period of application of the simplified taxation system, one of the following occurred most recently events: commissioning of a fixed asset facility; submission of documents for state registration of rights to an object of fixed assets, payment (completion of payment) of expenses for the acquisition (construction, production) of an object of fixed assets.

Individual entrepreneurs, when transitioning from other taxation regimes to a simplified taxation system, have the right to apply the rules established for organizations when determining the residual value.

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

3.14. Column 10 indicates the share of the cost of the acquired (constructed, manufactured, created by the taxpayer himself) fixed asset or intangible assets, accepted as expenses in accordance with paragraph 3 of Article 346.16 of the Code, for the tax period.

3.15. Column 11 indicates the share of the cost of the acquired (constructed, manufactured, created by the taxpayer himself) fixed asset or intangible asset, accepted as expenses in each quarter of the reporting (tax) period, determined as the ratio of the data in column 10 to the data in column 9.

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

3.16. Column 12 reflects the amount of expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, included in the expenses taken into account when calculating tax base for the tax for each quarter of the tax period.

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

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

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

3.17. Column 13 reflects the amount of expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, included in the expenses taken into account when calculating tax base for the tax period. This amount of expenses is determined as the product of columns 12 and 9.

3.18. Column 14 reflects the amount of expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, taken into account as expenses when calculating the tax tax bases for previous tax periods (data from column 13 of this section for previous tax periods).

For fixed assets and intangible assets acquired (constructed, manufactured, created by the taxpayer himself) and put into operation (accepted for accounting) during the period of application of the simplified taxation system, column 14 is not filled in.

3.19. Column 15 reflects the remaining costs for the acquisition (construction, production, creation by the taxpayer himself) of fixed assets and intangible assets, subject to write-off in subsequent tax periods (column 8 - column 13 - column 14).

For fixed assets and intangible assets acquired (constructed, manufactured, created by the taxpayer himself) and put into operation (accepted for accounting) during the period of application of the simplified taxation system, column 15 is not filled in.

3.20. Column 16 indicates the date, month and year of disposal (sale) of the fixed asset or intangible asset.

3.21. The final line of this section for the reporting (tax) period reflects the sum of the values ​​of indicators in columns 6, 8, 12 - 15.

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

reducing the tax base for the tax paid

due to the use of a simplified taxation system

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

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

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

4.2. Line code 010 indicates the amount of losses received based on the results of previous tax periods that were not carried forward to the beginning of the expired tax period, and line codes 020 - 110 indicate the amount of losses by year of their formation (corresponding to the values ​​​​of indicators for line codes 150 - 250 of section III Books of accounting of income and expenses for the previous tax period).

4.3. Line code 120 indicates the tax base for the expired tax period (corresponds to the value of the indicator in line code 040 of the reference part of Section I of the Book of Income and Expenses).

4.4. Line code 130 indicates the amount of losses by which the taxpayer actually reduced the tax base for the expired tax period (within the amount of losses received based on the results of previous tax periods that were not carried forward to the beginning of the expired tax period, indicated on page 010).

4.5. Line code 140 indicates the amount of loss for the expired tax period (corresponds to the value of the indicator in line code 041 of the reference part of Section I of the Book of Income and Expenses).

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

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

4.7. Line codes 160 - 250 indicate the amounts of losses that were not transferred when the tax base was reduced for the past tax period, by the year of their formation. The sum of the indicator values ​​for line codes 160 - 250 corresponds to the indicator value for line code 150 of Section III of the Book of Income and Expenses.

The values ​​of indicators for line codes 160 - 250 are transferred to section III of the Book of Income and Expenses for the next tax period and are indicated by line codes 020 - 110.

V. The procedure for filling out section IV "Costs,

provided for in paragraph 3.1 of Article 346.21 of the Tax Code

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

paid in connection with the application of the simplified system

taxation (advance tax payments)

for the reporting (tax) period"

5.1. This section is filled out by the taxpayer who has chosen “income” as the object of taxation.

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

5.3. Column 1 indicates the serial number of the transaction being registered.

5.4. Column 2 indicates the date and number of the primary document on the basis of which the registered transaction was carried out.

5.5. Column 3 indicates the period for which insurance premiums were paid and temporary disability benefits provided for in columns 4 - 9 were made.

5.6. Column 4 reflects insurance contributions for compulsory pension insurance.

ConsultantPlus: note.

From January 1, 2013, individual entrepreneurs who do not make payments or other remuneration to individuals pay insurance contributions to the Pension Fund and the Compulsory Medical Insurance Fund in a fixed amount, and not based on the cost of the insurance year, as was previously the case. On the amount of insurance premiums paid by this category of payers from January 1, 2017, see Article 430 of the Tax Code of the Russian Federation.

5.7. Column 5 reflects insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.

5.8. Column 6 reflects insurance premiums for compulsory health insurance.

Paragraphs two and three are no longer valid as of January 1, 2018. - Order of the Ministry of Finance of Russia dated December 7, 2016 N 227n.

5.9. Column 7 reflects insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.

5.10. Column 8 reflects the costs of paying temporary disability benefits in accordance with the legislation of the Russian Federation (with the exception of industrial accidents and occupational diseases) for days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 year N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity", in the part not covered by insurance payments made to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity , under agreements with employers in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity."

5.11. In column 9, payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.” The specified payments (contributions) reduce the amount of tax (advance tax payments) if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (except for industrial accidents and occupational diseases) for days of temporary employee disability, which is paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”

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

VI. The procedure for filling out section V "Amount

trade tax, which reduces the amount of tax paid

due to the use of a simplified taxation system

(advance tax payments) calculated for the object

taxation depending on the type of business activity,

in respect of which a trade tax has been established,

for the reporting (tax) period"

(introduced by Order of the Ministry of Finance of Russia dated December 7, 2016 N 227n)

6.1. This Section is filled out by a taxpayer who has chosen “income” as the object of taxation.

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

6.3. Column 1 indicates the serial number of the transaction being registered.

6.4. Column 2 indicates the date and number of the primary document on the basis of which the registered transaction was carried out.

6.5. Column 3 indicates the period for which the trade fee was paid.

6.6. Column 4 indicates the amount of the trade fee paid.

KUDiR USN patent (PSN)

COMPLETING THE INDIVIDUAL INCOME ACCOUNTING BOOK

ENTREPRENEURSHIP USING PATENTS

TAX SYSTEM

I. General requirements

1.1. Individual entrepreneurs applying the patent taxation system (hereinafter referred to as taxpayers) maintain the Income Book of individual entrepreneurs applying the patent taxation system (hereinafter referred to as the Income Accounting Book), in which, in chronological order, based on primary documents, they reflect in a positional way all business transactions related to receipt of income from sales in the tax period (the period for which the patent was received).

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

1.3. The Income Book is maintained in Russian. Primary accounting documents compiled in a foreign language or languages ​​of the peoples of the Russian Federation must have a line-by-line translation into Russian.

1.4. The income accounting book can be kept both on paper and in electronic form. When maintaining the Income Book in electronic form, taxpayers are required to print it out on paper at the end of the tax period. For each tax period, a new Income Accounting Book is opened.

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

On the last page, numbered and laced by the taxpayer of the Income Book, which was kept electronically and printed on paper at the end of the tax period, the number of pages it contains is indicated, which is confirmed by the taxpayer’s signature and sealed with the taxpayer’s seal (if any).

1.6. Correction of errors in the Income Book must be justified and confirmed by the taxpayer’s signature, indicating the date of correction and the taxpayer’s stamp (if any).

II. Procedure for filling out Section I "Income"

2.1. Column 1 indicates the serial number of the transaction being registered.

2.2. Column 2 indicates the date and number of the primary document on the basis of which the registered transaction was carried out.

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

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

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

KUDIR on OSNO

Organizations on OSNO do not maintain KUDIR

Entrepreneurs submit 3-personal income tax on OSN and keep a special book: KUDIR IP on OSNO for personal income tax.

This book is very different from the one in the simplified version.

Unified agricultural tax

Accounting for income and expenses under the Unified Agricultural Tax is carried out using the cash method. Tax accounting for the purposes of calculating the Unified Agricultural Tax for organizations is carried out on the basis of accounting data (i.e., a balance sheet and profit and loss account are needed). For individual entrepreneurs - in the book of income and expenses of individual entrepreneurs using the Unified Agricultural Tax.

UTII

KUDIR is not recorded on UTII. There is no special book form for UTII. Sometimes, for separate accounting (when applying other tax regimes), it is still necessary to keep records of income under UTII. Then you can take a sample book for the simplified tax system.

How the book of income and expenses for the simplified tax system should be filled out. Instructions for everyone

From this article you will learn how the book of income and expenses for the simplified tax system should be filled out. You will not get confused about which sections of the accounting book to fill out and which can be left blank.

Without exception, all simplifiers are required to maintain a register of income and expenses. Now they use a book for accounting income and expenses for the simplified tax system, which was approved by order of the Ministry of Finance of October 22, 2012 No. 135n. Previously, they used the book approved by order of the Ministry of Finance dated December 31, 2008 No. 154n.

There are two forms of the book. One is intended for everyone who pays a simplified tax. And the second is designed specifically for entrepreneurs with a patent - after all, this is a separate taxation system.

In the article we will talk in detail about how the book of income and expenses for the simplified tax system should be filled out. The diagram below will help you figure out which sections you should fill out and which ones you shouldn’t.

See what sections you need to fill out so that your book of income and expenses for the simplified tax system is ideal

There is no need to certify the book of income and expenses for the simplified tax system at the tax office

The old form had to be certified by inspectors. Now there is no need to certify the book of income and expenses for the simplified tax system from controllers. You will not find a place for the tax inspector's signature on the cover page of the form.. You can verify this by looking here >>.

By the way, the book of income and expenses for the simplified tax system does not have to be certified by the tax authorities even if you keep it in paper form.

As you remember, before the book had to be taken to the tax inspector. He put a special stamp on it. At the end of the year it was necessary to do the same. The Federal Tax Service employee put the final mark on the last sheet of the register, next to the signature of the manager. True, the printout of the book, which was kept electronically, only needed to be certified at the end of the year. All this followed from the provisions of paragraphs 1.4 and 1.5 of the Procedure, approved by order of the Ministry of Finance of Russia dated December 31, 2008 No. 154n.

But these rules were often ignored by many accountants. After all, there were no fines for an uncertified book. That is why now the new procedure for maintaining the book is silent about the signature of the taxman and the seal of the Federal Tax Service.

In the rules that are in force now, there is not a word that the book of income and expenses must be submitted to the controllers no later than the day the simplified tax return is submitted.

If your company uses the “income” object, fill out section IV of the book

For those who use the “profitable” simplification there is a special section. It must reflect all the amounts that reduce the tax. Namely, insurance premiums transferred to the budget, paid sick leave and contributions for voluntary personal insurance. All deductible payments are named in paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation.

Common mistake

The amount of hospital benefits paid from the Social Insurance Fund does not need to be reflected in Section IV of the book of income and expenses.

Please note that you can reduce the tax only on those contributions that you have already paid to the extra-budgetary fund (and not just accrued). This is expressly provided for in subparagraph 1 of paragraph 3.1 of article 346.21 of the code.

Completing Section IV is not difficult at all. Let's look at an example.

Example
Filling out section IV of the book of income and expenses for those who pay simplified income tax

LLC "Morozko" applies a simplified taxation system with the object of taxation "income". On February 11, 2016, the accountant transferred insurance premiums for January 2016:

— for compulsory pension insurance in the amount of 110,000 rubles. Of these, 86,000 rubles were transferred to the insurance part, and 24,000 rubles to the savings part;

— in case of temporary disability and in connection with maternity — 4,500 rubles;

— for compulsory medical insurance — 25,500 rubles;

— for insurance against accidents and occupational diseases — 1000 rubles.

In addition, an employee of Morozko LLC brought sick leave for the period from January 22 to January 25, 2016, which was paid to him on February 5. The amount of benefits issued at the expense of the company was 2,500 rubles.

The accountant of Morozko LLC made entries in section IV of the book of income and expenses as shown in the sample below.

Sample. Book of accounting of income and expenses for the simplified tax system, section IV

Do not reflect exchange rate differences in the book.

Property and liabilities, the value of which is expressed in foreign currency, do not need to be revalued by simplifiers. This is directly stated in paragraph 5 of Article 346.17 of the Tax Code of the Russian Federation. This means that exchange rate differences on such transactions will not have to be reflected in the book of income and expenses.

This rule is more than fair. After all, being simplified, you account for income and expenses using the cash method. This means that the transaction price only needs to be converted into rubles once - at the official rate of the Bank of Russia in effect on the date of payment.

Show subsidies received from the budget and spent as expenses, even if you pay income tax

According to the general rules, simplifiers who take into account only income do not enter information about expenses in the book. And this is understandable. But expenses must show the amount of subsidies spent. Those that were allocated to your company from the budget for certain purposes. Two types of such financing are named in the order (clause 2.5 of the Procedure for filling out Section I “Income and Expenses”, approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n).

Firstly, the state can partially reimburse the costs of creating additional jobs, for example for people with disabilities. And secondly, the budget allocates funds for the development of small or medium-sized businesses. This is provided for in Article 17 of the Federal Law of July 24, 2007 No. 209-FZ.

The main thing to remember

1. The book of accounting for income and expenses on the simplified tax system was approved by order of the Ministry of Finance dated October 22, 2012 No. 135n.

2. Companies and entrepreneurs on a “profitable” simplified basis that pay insurance premiums must fill out a new section IV of the book.