KUDIR is a book of income and expenses that must be maintained by all organizations and individual entrepreneurs (Article 346.24 of the Tax Code of the Russian Federation). There is no need to certify the book with the tax office, however, in case of any questions regarding the annual declaration, tax authorities can request the accounting book for a more thorough check. Errors in KUDIR or its absence are grounds for a fine of at least 10 thousand rubles (Article 120 of the Tax Code of the Russian Federation and Article 15.11 of the Administrative Code).

KUDIR is maintained according to the form approved by order of the Ministry of Finance of the Russian Federation dated October 22, 2012 No. 135n. KUDIR for individual entrepreneurs on the simplified tax system is the main tax accounting document. Simplified organizations, in addition to tax accounting in KUDIR, also maintain mandatory accounting. Taxpayers determine their tax base for the simplified tax on the basis of KUDIR, so if you combine several tax regimes, then you need to keep records of income and expenses under the simplified tax system separately from the other tax regime.

The general rules for registering and filling out KUDIR are as follows:

• for each tax period (that is, calendar year) - a new KUDIR;
• entries in the book are kept cumulatively in chronological order;
• KUDIR is filled out using the cash method, that is, only the actual movement of money in the cash register or in the current account is taken into account. If you have only shipped the goods to the buyer, but have not received payment, this is not yet recognized as income for the cash method of accounting. Similar rules apply for expenses;
• KUDIR is maintained on a computer, in a special accounting program or by hand;
• amounts are entered into the book in rubles and kopecks;
• the electronic KUDIR is printed at the end of the tax period;
• a printed electronic KUDIR or a handwritten paper one must be numbered, laced, sealed with the signature of the manager or the individual entrepreneur himself and a seal (if any);
• in a handwritten KUDIR, errors are corrected as follows: the incorrect entry is crossed out, the correct wording is written next to it, certified by the position, full name and signature of the responsible person, and the date the correction was made is recorded.

KUDIR consists of 4 sections plus a title page. In section I of the book, the taxpayer indicates income and expenses, in section II - expenses for the purchase of fixed assets and intangible assets, section III includes losses from previous years, by which the current tax can be reduced, section IV is devoted to expenses that reduce the amount of tax. Sections II-III should be filled out only for the simplified taxation system Income minus expenses, and section IV is intended only for the simplified taxation system Income. Let's take a closer look at how to conduct KUDIR with simplified taxation system of 15% and 6%.

Please note that changes to KUDIR, approved by order of the Ministry of Finance of Russia dated December 7, 2016 No. 227n, become effective only from January 1, 2018. In 2017, the income book is filled out in exactly the same way as last year.

Filling out KUDIR under the simplified tax system Income

Since the taxpayer uses the simplified tax system for income only to take into account his own income, then in section I of KUDIR he will reflect only receipts to the current account or to the cash desk. At the same time, not any money received is taken into account as income for determining the tax base. According to Art. 346.15 of the Tax Code of the Russian Federation, the simplifier takes into account as income his revenue and non-operating income - rental of property and other income from Art. 250 Tax Code of the Russian Federation. The list of income that cannot be taken into account on the simplified tax system is given in articles 224, 251, 284 of the Tax Code of the Russian Federation.

This list is long, most of the income is very specific. Let us point out the most typical for the daily activities of most businessmen: money received from the Social Insurance Fund to reimburse the costs of child benefits and sick leave for employees, the return of advances or any overpaid amounts, the amount of loans received, or the return of a loan issued by the organization itself cannot be considered income.

Individual entrepreneurs have even more nuances when accounting for taxes on income received under the simplified system. The entrepreneur does not take into account in the KUDIR according to the simplified tax system his income as wages for hire, replenishment of the cash register of his own enterprise. The sale of property not used in business activities (for example, a car or apartment) is also not included in income when calculating the tax base.

How to conduct KUDIR with a simplified tax system of 6%? Income receipts are reflected by registering the PKO, payment order or bank statement. If revenue is deposited according to BSO, then one receipt order can be made for several forms, but provided that the forms were issued within one business day. If you need to reflect the return of money to the buyer in KUDIR, then this amount must be entered in the “income” column with a minus sign.

Another nuance of filling out KUDIR according to the simplified tax system for income is filling out section IV. Since the taxpayer can reduce the amount of tax on insurance premiums using the simplified tax system for income, the amount of these contributions should be reflected in section IV of the KUDIR. The book contains information about the payment document, the period for payment of contributions, the category of contributions and their amount. Entrepreneurs in this section indicate not only contributions for employees, but also their own pension and health insurance. Based on the results of each quarter, as well as half a year, 9 months and a calendar year, results are summed up.

Example of filling out KUDIR on the simplified tax system Income 6%

Individual entrepreneur I.M. Kuznetsov bought raw materials for the production of buns for 230,000 rubles on January 11, 2016 and sold 100 buns at a price of 20 rubles per piece. The buyer returned one bun to the entrepreneur due to broken packaging. In addition, IP Kuznetsov received an advance from the buyer in the amount of 10,000 rubles. Kuznetsov has one pastry chef whose salary is 30,000 rubles. For January 2016, Kuznetsov paid insurance premiums for the employee - 9,000 rubles.

Here is what a sample of filling out KUDIR for individual entrepreneurs on the simplified tax system of 6% looks like in this example.

Filling out KUDIR under the simplified tax system Income minus expenses

Income in KUDIR is reflected in the same way, regardless of the selected simplified tax system option. But expenses are reflected in section I only under the simplified tax system: Income minus expenses. The list of expenses that can be taken into account in KUDIR is in Appendix 2 to the order of the Ministry of Finance of the Russian Federation dated October 22, 2012 No. 135n and in Art. 346.16 Tax Code of the Russian Federation. Since expenses reduce the tax base under the simplified tax system, tax authorities carefully check the company’s expenses and regularly issue letters and explanations: which expenses can be taken into account and which cannot. The general principle is that expenses can be accepted only if they are economically justified, documented and will bring income to the taxpayer.

When calculating the single tax, the payer of the simplified tax system can take into account material costs, labor costs and compulsory social insurance of employees and some other expenses. Each listed category of costs has its own characteristics, for example, costs for the purchase of goods fall into KUDIR only after they directly entered the warehouse, were paid to the supplier and sold to the buyer. Insurance premiums for employees under the simplified tax system. Income minus expenses do not reduce the calculated tax itself, but are included in the tax base as expenses in full.

Please note that personal expenses of an individual entrepreneur on the simplified tax system. Income minus expenses not directly related to making a profit cannot be entered into KUDIR.

Example of filling out KUDIR under the simplified tax system Income minus expenses

Let's look at an example of how to fill out KUDIR for individual entrepreneurs on the simplified tax system of 15%. Data on income and expenses of individual entrepreneur I.M. Kuznetsova Let's take from the previous example. Plus, Kuznetsov paid in advance the rent for the bakery premises in January - 100,000 rubles for February-March 2016. The rent advance in KUDIR is included not on the date of transfer of money, but on the date of fulfillment of the counter-obligation, that is, the signing of the act on the provision of rental services on the last day of March 2016.

In this example, a sample of filling out KUDIR for an individual entrepreneur on the simplified tax system of 15% will look like this.

KUDIR, in accordance with the legislation of the Russian Federation, is the main and only tax accounting register for organizations and individual entrepreneurs that have chosen a simplified taxation system. The obligation to maintain a document is assigned to all “simplified” residents, regardless of the chosen taxable object. The only difference is in the order in which the information is presented. Until 2013, all accounting books were subject to mandatory certification by the tax authorities, and only from January 1, 2014. this requirement was canceled.

The book of income and expenses, a sample of which is given below, is a register of this accounting that is required to be maintained by legal entities and entrepreneurs who have chosen the specified special regime.

Until 2013, KUDIR was required to be submitted to the inspectorate at the place of registration for certification. Since last year, this requirement has been abolished, but this has not affected the need for the organization and individual entrepreneur to maintain and have the specified document on the simplified tax system. All taxpayers using the simplified special regime are required to keep a book, regardless of the object of taxation and legal form.

More details about what is to be included in the book and the consequences of failure to submit it

To summarize the above, let us summarize the main features of filling out the KUDIR on the simplified tax system “income minus expenses”:

• The book is kept by both legal entities and individual entrepreneurs. For the latter, this is the basis for exemption from accounting;
• Since 2013, there is no need to have this document certified by the tax authorities;
• At the beginning of each year, a new book is opened in which all income and expenses accepted under the simplified tax system are to be reflected. Even if there is no activity, the register must be completed and submitted to regulatory authorities upon request. The absence of this document is grounds for prosecution.
• Accounting is maintained in chronological order, transactions are reflected positionally;
• On the simplified tax system - 15% of the Title Page, Sections 1,2,3 must be filled out. Section 4 is completed only

This article will focus on the specifics of filling out the KUDiR for entrepreneurs who have chosen the simplified tax system for income.

The filling principle is not complicated. There are only five sections in the book of accounting for income and expenses, of which the entrepreneur fills out the title page, the first and fourth sections on the simplified tax system for income.

Filling out the title page

The title page must reflect the year for which the book is being filled out, the date of completion, name, TIN, address and current account number. The object of taxation will simply be “income”. A completed sample title page is shown in the figure below.

Filling out the first section

Here you need to fill in income using the cash method. This means that income must be reflected in the book of income and expenses upon receipt of the entrepreneur’s current account or cash register. The receipt of money can be in the form of a payment order, strict reporting forms, or a Z-report.

You will need to fill out a form for each quarter. At the end of each table there is an amount for the quarter, and starting from the second quarter there is an additional line with the cumulative balance for half a year, nine months and a year.

So, first column is intended for the sequence number of the operation.

Second- date and number of the document according to which cash is received.

Third- a brief description of the operation, for which the money was received; if there is an agreement, then it can also be registered.

Fourth- amount of receipt.

Fifth- we do not fill it out, since this column is for those who calculate the tax on the difference between income and expenses.

But, there are exceptions when you also need to fill out the fifth column on the simplified tax system for income.

If an entrepreneur received funds under programs to support the unemployed and support small businesses, then expenses and income must be reflected in one line, then they will be counted against each other and ultimately give zero, which will not affect the amount of tax in any way.

Sometimes it happens that you need to issue a refund. There are different situations - the product did not fit, a defect was discovered. In this case, in the income column we reflect the return amount with a minus.

A special feature for the simplified tax system for income when filling out this section is that you do not need to fill out a certificate for it, since it is intended for calculations using a different base.

For example, let's take the following conditions:

Individual Entrepreneur Tatyana Vasilievna Ivanova is an entrepreneur using the simplified tax system on income and is engaged in sewing curtains to order. In January, two orders were sent to a restaurant and a theater, costing 35,000 rubles and 25,000 rubles, respectively. Orders were paid on the 20th and 25th. At the end of the month, an error was discovered when laying out the fabric; less of it was used in the second order, and the cost was recalculated down by 1000 rubles. There is also one employee whose salary is 6,500 rubles, contributions to the pension are 1,430 rubles, to the FFOMS 331.50 rubles, and to the Social Insurance Fund 188.50 rubles.

The individual entrepreneur received a subsidy under the small business support program of 20,000 rubles and spent it on consumables. Let's fill out the first section.

Filling out the fourth section

Entrepreneurs who have chosen income as an object of taxation can reduce their tax by the amount of insurance premiums paid both for themselves and for their employees.

The fourth section is needed precisely to reflect these insurance premiums.

So, in the first column- serial number.

In the second- date and number of the document on which the transfers were made.

Third the column reflects the year for which contributions were transferred.

From fourth to ninth- the amount of insurance contributions to the pension fund, social insurance fund, health insurance fund, social insurance fund for accidents, social insurance fund for temporary disability, and under voluntary insurance contracts.

Tenth- the total amount of insurance premiums paid.

In our example, the entrepreneur pays fixed payments for himself to the pension fund 23,400 rubles per year and the health insurance fund 4,590 rubles per year, as well as for his employee monthly to the pension fund 1,430 rubles, the health insurance fund 331.50 rubles and the social insurance fund 188, 50 rubles. Let's complete the fourth section.

1. The base can only be reduced by the contributions paid.
2. This applies only to those contributions accrued for the current period. That is, it is impossible to reduce the amount of contributions once overpaid.
3. Contributions are taken only those accrued during the period of application of the simplified tax system.
4. It is impossible to reduce the tax by more than 50% for individual entrepreneurs and organizations with hired employees. This limitation is established by law. But an individual entrepreneur without employees can reduce the entire amount of fixed payments for himself.

An individual entrepreneur can pay fixed payments either in the entire amount at once for the year or quarterly. They must be transferred before December 31 of the reporting year, and until April 1 of the following year - 1% of the amount of income exceeding 300,000 (that is, if the income was more than 300 thousand, the amount above this limit is taxed at a rate of 1%). Employees must pay contributions every month.

In our example, the entrepreneur pays fixed payments for himself in the amount of 23,400 rubles to the Pension Fund, 4,590 rubles to the Federal Compulsory Medical Insurance Fund for the entire year.

Let’s say an individual entrepreneur paid fixed payments quarterly, but there was no more income during the year. Then the table will reflect the following figures: 5850 rubles - payment to the Pension Fund for the quarter, 1147.5 rubles - payment to the FFOMS for the quarter. For your employee, 1,430 rubles - to the Pension Fund, 332.5 rubles - to the FFOMS, 188.5 rubles - to the Social Insurance Fund monthly.

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.

According to changes in the new legislation, the form of the book of income and expenses was updated for the first time in 4 years.

What's new

Adjustments to the form of the book of accounting for income and expenses since 2017 were made by orders of the Ministry of Finance of Russia dated December 7, 2016 No. 227n. Let's look at them in detail. Let us remind you that it was adopted by order of the Ministry of Finance dated October 22, 2012 No. 135n.

Order of the Ministry of Finance of the Russian Federation dated December 7, 2016 No. 227n was officially published on December 30, 2016. The updated ledger for accounting income and expenses must be used from January 1, 2017. That is, from the beginning of the tax period according to the simplified tax system.

Trade fee

Based on paragraph 8 of Article 346.21 of the Tax Code of the Russian Federation, “simplifiers”, even with the object “income”, have the opportunity to reduce their tax through deductions from the trade tax where it is valid (so far only in Moscow).

For these purposes they conduct book of income and expenses from 2017 a separate 5th section was introduced. It looks like this:

As you can see, all payments for the trade fee are given in chronological order.

Note that before the appearance of this section, the book form did not imply a reflection of the trading fee at all. Accountants had to keep in mind the imputed tax amounts and reduce the simplified tax by them even before entering it into the book. Now such a need has disappeared.

Seal

Since 2017, the Ministry of Finance has directly indicated that the book does not need to be certified with a seal if a company or individual entrepreneur on the simplified tax system chose to abandon its own stamp.

Let us remind you that such an opportunity appeared for business companies on April 7, 2015 thanks to the Federal Law of April 6, 2015 No. 82-FZ.

Let us note that previously the accounting department had to print out the entire electronic book of income and expenses on the simplified tax system at the end of the year and affix the company’s stamp and signatures on it. For the period 2016 and 2017, this will also have to be done, but without the obligatory company stamp.

Profit of controlled foreign companies

Since 2017, only the income of the simplifier himself should appear in the book in question. Let us recall that they are shown in the fourth column of the 1st section.

In the rules for filling out the book, the Ministry of Finance clarified that the profits of foreign companies controlled by the domestic simplifier book of income and expenses according to the simplified tax system since 2017 You don't need to show the year.

The catch was that a completely different tax is paid on the profits of CFCs - on profits, and the register in question is kept only for the purposes of the simplified tax system. Meanwhile, the rule that CFC profits do not need to be included in the book has not been recorded anywhere.

IP "Revenue" without staff

Updated filling rules income and expense accounting books from 2017 years have significantly simplified the corresponding obligation for merchants without employees, who use the “income” object and pay insurance premiums only for themselves.

On January 1, 2017, Article 430 of the Tax Code comes into force. And it, under the name “insurance premiums in a fixed amount”, combined:

1. contributions based on minimum wage
2. contributions in the amount of 1% of income over 300,000 rubles

This suggests that businessmen using the simplified tax system will be able to easily list in the book all their deductions for compulsory insurance: both from the minimum wage and 1 percent of income above the specified level.

Note that until 2017, controllers often took hostility to reducing the tax on the simplified tax system due to one-percent contributions. Hence, problems arose with filling out the book of income and expenses.

Form Book of accounting of income and expenses under the simplified tax system since 2017 (KUDIR): new form

In this material you can download a new form for the book of income and expenses under the simplified tax system, which must be used by “simplified” people from 2017.

1. Application of KUDiR

Application of KUDiR

KUDiR - stands for a book of income and expenses under a simplified taxation system. Everyone who uses the simplified procedure is required to keep a book of income and expenses. In the book of income and expenses, organizations and individual entrepreneurs using the simplified tax system must reflect business transactions completed in the reporting (tax) period.

For each new tax period (year), you need to create a new accounting book (clause 1.4 of the Procedure approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n). The book of income and expenses is compiled in a single copy. Starting from 2017, you need to create a new book using a new form.

Composition of the new form: sections of the book

From 2017, you need to use a new form of income and expense accounting book. Changes to KUDiR since 2017 were made by order of the Ministry of Finance dated December 7, 2016 No. 227n.

The income and expense accounting book, used since 2017, consists of a title page and five sections:

• Section I "Income and Expenses"
• Section II "Calculation of expenses for the acquisition (construction, production) of fixed assets and for the acquisition (creation by the taxpayer himself) of intangible assets taken into account when calculating the tax base for the tax for the reporting (tax) period"
• 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 for the tax period"
• Section IV "Expenses provided for in 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 taxation system (advance tax payments) for the reporting (tax) period"
• 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 20__ reporting (tax) period"

When comes into force: controversial point

Changes to the form of the book according to the simplified tax system were made by order of the Ministry of Finance of Russia dated December 7, 2016 No. 227n. This Order comes into force after one month from the date of its official publication (published on December 30, 2016), but not earlier than the 1st day of the next tax period according to the simplified tax system. That is, from January 1, 2018. Some experts think so. However, we have a different opinion. Let me explain.

The calendar month after the publication of the specified document is December 2016. This month ended on December 31, 2016. The next day it was January 2017. The changes come into force no earlier than the 1st day of the next tax period according to the simplified tax system. The tax period according to the simplified tax system is a calendar year. This means that the new form of the book applies from January 1, 2017, and not from January 1, 2018.

Order of the Ministry of Finance of Russia dated December 7, 2016 No. 227n states that it comes into force precisely after the expiration of a month. And the month of publication is December 2016.

Rules for filling out KUDiR under the simplified tax system

KUDiR is always filled out in a single copy. When a new tax period (TP), namely the year, begins, a new Book is opened. This document can be maintained in paper form, as well as electronically.

If the Book was kept by the taxpayer in paper form, then before the moment of making relevant entries in it, it is necessary to:

1. Create a title page
2. Don't forget about stapling and page numbering
3. The last page of the Book, which is completely numbered and bound, is filled with information regarding the pages contained in it
4. Get certification directly from the head of the company/organization/individual entrepreneur
5. Apply the seal of the company/organization

When maintaining this document in electronic form, at the end of each reporting/tax period it will need to be printed, in other words, transferred to paper.

Upon completion of the NP, perform the following manipulations:

1. Print the document in its entirety
2. Stitch it well, remembering to number the pages and indicate their total number on the last page of the Book.
3. Have the certification signed by the head of the organization/company/individual entrepreneur
4. Securing the signature with the appropriate seal

Here it is imperative to pay attention to the fact that certification of the Book by the tax office is no longer necessary, since it is not provided for by the Procedure.

What are the fines for KUDiR under the simplified tax system?

If the Book was not kept or the indicators were incorrectly reflected in it, violators will face liability based on Article No. 120 of the Tax Code of the Russian Federation. The fine in this case can vary from 10 thousand rubles. up to 30 thousand rubles

If it so happens that certain violations that were committed led to a decrease in the tax base, then the fine will be 20% of the amount of tax that was not paid, but not less than 40 thousand rubles.

KUDiR in electronic version

Today, there is an excellent opportunity to maintain a Book on the simplified tax system in electronic form (for example, in Excel). Alternatively, you can also use an online service that can be found on the Internet. This development is very convenient in that all Book data is stored not in accessible form, but in encrypted form. If necessary, you can log into the service using your password and login and print the document.

KUDiR sections

The book consists of four sections:

1. Section No. 1: "Income and Expenses"
2. Section No. 2: reflection of Expenses for the creation / acquisition of fixed assets, intangible assets
3. Section No. 3: filled out by those who received any losses based on the results of previous tax periods
4. Section No. 4: filled in only with “simplified” ones, distinguished by the “Income” object. This reflects insurance premiums paid by employees for benefits due to temporary disability, as well as payments based on a voluntary personal insurance agreement

Section No. 1 is supplemented with Help.

When filling out the first section, you must provide the following information:

1. Column 1 – entering the serial number of the transaction that is being registered
2. Column 2 – designation of the date, number of the primary document, which is the basis for receiving Income / registration of Expenses
3. Column No. 3 – indicates the content of the operation that is being registered
4. Column No. 4 – enter the amount of Income, which is taken into account during the calculation of the single tax
5. Column No. 5 – enter the amount of Expenses, which is taken into account during the calculation of the single tax (necessary for those who pay tax on the difference between D/R). Those companies/organizations that use the “Income” object, based on the general rule, do not enter data regarding Expenses into the Book. However, since 2013, an exception to the above rule has been introduced. For simplified people who have an “Income” object, according to the new rules, it is necessary to reflect the amounts spent on subsidies (those that were allocated by companies/firms from the budget for certain purposes). Clause 2.5 of the Procedure provides for two types of such financing: the state is allowed to partially reimburse the Costs of creating additional jobs, and the budget can also allocate funds for the development of small/medium businesses

In other cases, based on the general rules, organizations / firms / individual entrepreneurs that pay a single tax on income must fill out exclusively the first section and only that part of it that concerns income.

Making corrections to KUDiR

Certain changes may be made to this document, but they must be supported by an appropriate basis for this. To carry out this operation, the organization must have strong arguments that can confirm the legality of the changes made (for example, primary documents, accounting statements, etc.). If the Book is maintained in paper form, then to correct the error you will need:

1. Carefully cross out the mistake you made.
2. Enter the correct value of the indicator next to it
3. Add the change with the date of the manipulations performed
4. Corrections must be certified by the signature of the head of the organization/company and sealed with the appropriate seal

The rules for adjusting KUDiR, which is maintained electronically, have not been officially established. However, in practice it looks like this: if this document was maintained electronically on a computer, you will need to delete incorrect values ​​and enter others (correct ones).

Correct reflection of income in KUDiR

It is known that under the simplified tax system one should take into account income from sales, as well as non-operating income (their composition should be determined based on Articles No. 249, No. 250 of the Tax Code of the Russian Federation). Thus, only these amounts should be entered in column No. 4 of Section No. 1 of KUDiR.

This document does not require reflection of the revenues listed in Article No. 251 of the Tax Code of the Russian Federation. Also, if an organization / company is engaged in combining UTII and simplified tax system, then it should not show income from the activities that were transferred to pay UTII.

Income that was received in kind must be accounted for based on market prices. Thus, the market value of the property is entered in column No. 4, Section No. 1 of the Book. In this case, supporting documents will be considered acts of acceptance/transfer of property, accounting certificates in which calculations of the market value of the property were made.

Reflection of income in kind in KUDiR (example)

LLC "Liven" applies the simplified tax system and has the object "Income minus expenses." The organization provides furniture repair and sale services.

The company entered into an exchange agreement, according to which it is obliged to ship a batch of tables for a total cost of 14.8 thousand rubles, in return for this, arrange for the receipt of materials (screws / screws / nails / nuts, etc.). Both parties transferred the property on January 16, 2017. The company’s accountant determined that the market value of the materials that were received was equal to the amount of 7,540 rubles. Since the property was recognized as unequal, the party transferring the materials transferred the difference in money on January 19, 2017. The income received should be reflected in the tax accounting of Liven LLC.

Thus, LLC "Liven" on January 16, 2017 must record in column 4 of section No. 1 KUDiR the market value of materials that were received within the specified time frame (RUB 7,540), and on January 19, 2017 - the amount of funds received from counterparty (that is, 14.8 thousand rubles - 7540 rubles).

Income that was received during the offset of mutual claims must be reflected in the KUDiR by the date of signing the act regarding the offset of mutual claims. According to Article No. 410 of the Civil Code of the Russian Federation, at the moment the buyer signs the act, his obligation is extinguished directly to the seller. Thus, the date of repayment of the obligation is the date of receipt of the corresponding income (Article No. 346.17, paragraph 1 of the Tax Code of the Russian Federation). The act of offsetting mutual claims is the basis for making certain entries in the KUDiR.

Correct reflection of expenses in KUDiR

In column 5 of section No. 1 of KUDiR, “simplified” residents with the object “Income minus expenses” should enter the expenses that are listed in article No. 346.16, paragraph 1 of the Tax Code of the Russian Federation.

Reflection in KUDiR personal income tax in kind (example)

LLC "Liven" applies the simplified tax system and has the object "D-R". On 02/05/2017, the organization paid the second part of the salary to employees for January 2017 in the amount of 430.9 thousand rubles. The wages were paid from cash proceeds. On 02/06/2017, personal income tax withheld from employee income was transferred in the amount of 110,552 thousand rubles. The listed operations should be correctly reflected in the KUDiR.

The company/organization has every right on 02/05/2017 to take into account in the item of labor costs the amount of wages that were issued, without personal income tax (that is, 430.9 thousand rubles), and on 02/06/2017 - personal income tax, which was withheld and transferred to the budget (that is, 110,552 thousand rubles).

Since wages and personal income tax were transferred on different days, they must be reflected in separate entries in KUDiR.

When reflecting in the KUDiR expenses for writing off the cost of certain goods, in addition to the payment order / cash receipt, which confirms payment for the corresponding goods, you should reflect the details of the accounting certificate justifying the date of writing off the cost of a particular product as an expense item. This rule is confirmed by Article No. 346.17, paragraph 2 of the Tax Code of the Russian Federation.

Reflection in KUDiR of the cost of goods sold (example)

LLC "Liven" applies the simplified tax system, has the object "Income minus expenses", and sells children's toys. On 03/06/2017, the store purchased construction sets (30 pieces) at a cost of 800 rubles. excluding VAT / piece. The selling price of one set is set at 1,400 rubles.

On March 13, 2017, 5 sets of this toy were sold. Cash for the goods sold was received from the buyer on March 16, 2017.

The previously mentioned transactions should be reflected in tax accounting. Thus, the purchase price of goods sold should be written off as an expense item after payment has been made to the supplier and sales to the buyer. For this reason, on March 13, 2017, the company has the right to include 4 thousand rubles in the expense item. (800 rub. x 5 pieces).

On March 16, 2017, income should be reflected in the amount of 7 thousand rubles. (1400 RUR x 5 pieces).

When making an entry in KUDiR regarding normalized expenses, in addition to the payment order, you should also indicate the details of the bank certificate, since on its basis the amount that relates to expenses was calculated.

The cost of materials / raw materials of companies and organizations working on the simplified tax system have the opportunity to be taken into account in the expense item immediately after they have been capitalized and paid. Thus, waiting for goods/raw materials to be released into production becomes unnecessary. The above explanations are supported by letter No. 03-11-11/284 of the Ministry of Finance of the Russian Federation dated October 27, 2010.

Correctly filling out section No. 3 of KUDiR according to the simplified tax system

Completing section No. 3 KUDiR is required only if the following conditions are simultaneously met:

1. Object of taxation – “Income that is reduced by expenses”
2. Presence of losses in the reporting year / previous years

So, if a particular company has the object “Revenue”, “Revenue minus expenses”, but there were no losses, there is no need to fill out this section.

To begin with, experts recommend understanding why section No. 3 of KUDiR is provided for. Since companies/organizations working on the simplified tax system and having the object “Income minus expenses” should, at the end of the year, reduce the tax base under the simplified tax system by the amount of past losses that were received during the application of this special regime. Here you should immediately pay attention to the fact that this is not a right, but an obligation. If a reduction in the current year’s income by the amount of last year’s losses is unprofitable for someone, then the reduction in the tax base can not be reduced, but the losses can be carried forward to future periods (any loss can be written off within ten years).

For clarification, experts remind that losses include the amount of excess expenses that were taken into account directly over the amount of income received for the same period. And since writing off last year’s losses to reduce the current tax base under the simplified tax system is possible only based on the results of the year, section No. 3 of KUDiR should also be filled out only based on the results of the year. How to do this correctly?

Line 010 indicates the total amount of losses that were transferred from previous periods.

This amount is distributed in detail in lines 020-110, namely by year of occurrence.

Line 120 records the value of the tax base for the tax under the simplified tax system, the period is the current reporting year.

Line 130 indicates the amount of losses by which the organization/firm will reduce the current tax base. By the way, the indicator in this line must be less than the indicator recorded in line 010.

For reference, line 140 records the amount of losses for the current period. This amount can be determined by paying attention to line 041 of the certificate to section No. 1 of KUDiR. Companies/organizations can use this amount to reduce their tax base for the next year.

If in the current year the company/organization did not write off losses in full, then the total amount of unused losses should be indicated in line 150.

In lines 160-250 it is necessary to enter this amount by year of occurrence of certain losses.

An example of filling out Section III of the Income and Expense Accounting Book

Zvezda LLC has been applying the simplified tax system with the object of taxation being income minus expenses since 2012. For 2014 and 2015, the organization received losses in the amount of 110,500 rubles. and 183,400 rubles. respectively. For 2017, the tax base under the simplified tax system (that is, the excess of income over expenses) amounted to 285,500 rubles. The organization decided to reduce the 2017 tax base by the amount of past losses. In previous years of application of the simplified tax system, the tax base for losses was not reduced. Let's fill out section III of the Accounting Book.

In line 010 we will show the total amount of past losses received when applying the simplified tax system. It is equal to 293,900 rubles. (RUB 110,500 + RUB 183,400).

In lines 020 and 030 we will write down the amounts of losses for 2014 and 2015.

In line 120 we will reflect the tax base for 2017 - 285,500 rubles. This is less than the amount of losses, and the accountant of Zvezda LLC decided to reduce the tax base to zero, that is, by 285,500 rubles. We will indicate this amount in line 130.

There will be a dash in line 140, since there are no losses for 2017.

The amount of unused losses is RUB 8,400. (293,900 rubles - 285,500 rubles) will be written in line 150. It can be kept in mind when calculating the tax base for the following periods. The losses received earlier are used first. Therefore, we will assume that the loss for 2014 has been fully utilized. And in line 160 we indicate the year 2015 and repeat the value of 8400 rubles.

Situation. The organization worked under the simplified tax system, then under the general regime, and then returned to the “simplified” regime. How to fill out section III of the Accounting Book

The tax base under the simplified system can be reduced only by losses received when applying the simplified tax system with the object of income minus expenses. Thus, losses incurred under the general regime for organizations and entrepreneurs who switched to the “simplified system” are not taken into account.

But sometimes it also happens that an organization worked on the simplified tax system with the object income minus expenses, then switched to the general regime, and then returned to the “simplified system” with the object income minus expenses. Question: is it possible to reduce the tax base for those losses that were received during the previous application of the simplified tax system? The answer is yes. If ten years have not passed since the receipt of losses, then it is allowed to reduce the tax base for them under the simplified tax system (clause 7 of article 346.18 of the Tax Code of the Russian Federation). It does not matter that they were obtained during the previous application of the “simplified procedure”, the main thing is that these were losses not of the general regime. namely the simplified tax system. The Russian Ministry of Finance shares the same opinion in letter dated January 28, 2011 No. 03-11-11/18.

The procedure for filling out KUDiR since 2017: changes made

The changes include the cancellation of certification of KUDiR with the seal of an individual entrepreneur if it is not available. There is also a clarification that in section No. 5 of the Book, entrepreneurs should indicate all insurance costs: contributions from the minimum wage / contributions from income.

Section No. 6. The value of the TS, which reduces the amount of tax paid due to the application of the simplified tax system, calculated for the object of taxation directly from the type of business activity in relation to which the TS was established.

Section No. 6 KUDiR should be filled out by companies/organizations on the simplified tax system for “Revenue” objects. The amount of the vehicle that was paid is entered here.

Column 1 contains the serial number of the transaction that is being registered.

Column 2 is filled in with information regarding the date and number of the primary document on the basis of which the registered transaction was carried out.

In column 3 you should enter information about the period for which the vehicle payment was made.

In column 4, enter the amount of the vehicle that was paid.

Certification of KUDiR for 2016 and 2017 by the inspectorate: is it necessary?

Thus, it became known that the Book for 2016 and 2017 should not be certified by the tax office.

Let us remind you that in the old KUDiR forms there were columns on the title page - tax officials’ marks were placed in them. The new form, which has been used since 2016, does not contain a corresponding line on the title page in which a representative of the tax office must sign.

These forms were approved by order No. 135n dated October 22, 2012 by the Ministry of Finance. Already from 01/01/2017, the changes described above will be made to the Book, but they do not at all affect its certification by tax authorities. In other words, the Book for 2017 is not certified by the Federal Tax Service.

KUDiR in 2017 (sample)

KUDiR for individual entrepreneurs and LLCs in 2017

What it is

KUDiR is a book for accounting income and expenses that must be used by:

• IP on the simplified tax system, OSN, PSN, UST (i.e. everything except UTII)
• Organizations on the simplified tax system

KUDiR can be carried out independently, i.e. manually. However, with a large number of income and expense transactions, in order to save time and avoid errors when filling out KUDiR, it is better to use programs or online services designed for this.

Submission and certification of KUDiR

There is no need to submit KUDiR to the tax office. In addition, since 2013, the mandatory certification of the book of income and expenses by the tax authority has been abolished. However, a stitched and numbered KUDiR must be required. The fine for its absence for individual entrepreneurs is 200 rubles, for organizations - 10,000 rubles.

KUDiR forms

Depending on the taxation system in 2017, the following forms of the book of income and expenses are used:

• KUDiR for simplified taxation system (suitable for individual entrepreneurs and organizations)
• KUDiR for OSN
• KUDiR for Unified Agricultural Tax
• KUD (income book) for PSN

Filling out KUDiR

Basic rules for conducting KUDiR:

1. For each tax period, a new book of income and expenses is opened.
2. Each operation is entered in chronological order on a separate line and confirmed by the appropriate document (agreement, check, invoice, payment order, etc.)
3. Replenishment of the account, increase in the authorized capital are not recognized as income and, accordingly, are not entered into the KUDiR.
4. KUDiR can be used in paper or electronic form. When maintaining a book in electronic form, at the end of the tax period, KUDiR must be transferred to paper media
5. The book must be laced, numbered and confirmed by the manager’s signature and seal (if any)
6. Unfilled sections of KUDiR are still printed and stapled in the general order
7. In the absence of activity, profit or expenses, individual entrepreneurs and organizations must still have zero KUDiR

Instructions and samples for filling out KUDiR

Below are instructions and samples of KUDiR for the simplified tax system (also suitable for PSN and Unified Agricultural Tax, since they are very similar and easier to fill out).

Samples of filling out KUDiR on the simplified tax system

You can view the completed KUDIR sample on the simplified tax system using this link

You can view a completed example of zero KUDIR on the simplified tax system using this link

Instructions for filling out KUDiR on the simplified tax system

Title page

The "OKUD Form" field is not filled in.

In the "Date" field, the year, month and date of the start of the book are recorded (i.e., the date of the first entry in KUDIR).

The "OKPO" field is filled in if you have an information letter from Rosstat in which it is indicated.

In the "Object of taxation" field, indicate "Income" or "Income reduced by the amount of expenses."

In addition, do not forget to indicate:

• for what year is KUDiR filled out?
• name of LLC or full name of individual entrepreneur
• TIN and KPP for an LLC or TIN for an individual entrepreneur (two different fields are provided)
• legal address of an LLC or residence address of an individual entrepreneur
• current account numbers and names of banks where they are open (if any)

Section I. Income and expenses

Contains four tables (one for each quarter). Each table consists of 5 columns (columns).

COUNT No. 1. Serial number of the record.

COUNT No. 2. Date and number of the primary document confirming income or expenses.

On income:

1. If the funds are received at the cash desk, the date of receipt and the Z-report number are recorded, which is taken off at the end of the working day. For example, 10.10.17 check Z-report No. 0001
2. If the funds arrived at the current account, then the date of arrival and the number of the payment order or bank statement are recorded. For example, 10.10.17 payment order No. 100, or 10.10.17 bank statement No. 100
3. If the funds were received using a BSO (strict reporting form), then it is not necessary to make a separate line in the KUDIR for each such form issued. Instead, you can write down the date of the working day and issue a PKO, which lists the numbers of all issued BSOs for that day (in this case, the amount of funds for these BSOs is entered in column 4). For example, 10.10.17 PKO No. 100. Please note that you can “group” BSOs only if they were discharged within one day
4. If a refund was made for a product or service, then the date of the actual return and the number of the payment order or receipt are recorded (in this case, the refund amount with a minus sign is entered in column 4)

When expended (only for the simplified tax system “Income minus expenses”): the date of expense and the number of the primary document are also recorded, which can be: sales receipt, invoice, payment order, Z-report, etc. For example, 10.10.17 check No. 0001, 10.10.17 delivery note No. 0001, 10.10.17 item No. 0001, 10.10.17 Z-report No. 0001, etc.

Please note that the costs of purchasing goods for subsequent resale are recorded only after they are sold.

This column is not too important.

Examples for income:

• Receipt at the cash register. Payment under agreement No. 100/AA dated October 10, 2017 for the provision of advertising services
• An advance was received from the buyer Firm LLC for the upcoming delivery of goods under contract No. 100/AA
• Income received. Trading revenue for 10/10/2017
• Refund to the buyer under agreement No. 100/AA dated 10/10/2017

Examples for expenses (only for the simplified tax system “Income minus expenses”):

• Advance paid to employees
• Salary transferred
• Personal income tax transferred from wages

COUNT No. 4. Income taken into account when calculating the tax base.

Please note that when returning funds to the buyer, the amount is written in this column with a minus sign. Those. not in expenses (column No. 5), but in income (column No. 4).

COUNT No. 5. Expenses taken into account when calculating the tax base. Filled out only by individual entrepreneurs and organizations using the simplified tax system “Income minus expenses.”

In the “Help for Section I” fill in:

• on the simplified tax system "Income" only line 010 for the whole year
• on the simplified tax system "Income minus expenses" lines 010, 020 for the whole year and lines 040, 041 (if the amounts are not negative)

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

Filled out only on the simplified tax system “Income minus expenses”, if in the tax period there were expenses for the acquisition (construction, production) of fixed assets and for the acquisition (creation by the taxpayer himself) of intangible assets.

Fixed assets are property items that individual entrepreneurs and LLCs use for a long time (more than 12 months) in the production of products, performance of work and provision of services. For example, buildings, land, machinery, equipment, tools, etc.

Intangible assets, unlike fixed assets, do not have a material form and are the result of intellectual activity. For example, invention rights, trademarks, copyrights, etc.

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

Filled out only on the simplified tax system “Income minus expenses” if there were losses in the past or current tax period that can be carried forward to the next period.

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

Filled out only for the simplified tax system “Income”.

At first glance, this section may seem very difficult to fill out, but in fact everything is very simple. It indicates insurance premiums in the amount of amounts paid. Individual entrepreneurs indicate the insurance premiums paid for themselves, based on the cost of the insurance year. Individual entrepreneurs and LLC employers also indicate paid insurance premiums for individuals.

To fill out this section, it is convenient to use an individual entrepreneur’s insurance premium calculator, which will help you calculate fixed individual entrepreneur premiums for any period (for example, quarterly).

Completed samples of this section are available via the links above.

Based on materials from: buhguru.com, taxpravo.ru, malyi-biznes.ru