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How to correctly fill out the kudir for individual entrepreneurs on the usn “income. Key points and features of filling out the book of income and expenses for the object “income minus expenses” Procedure for maintaining kudir

Formation of a special tax form in the form of a Book of Income and Expenses for individual entrepreneurs located on general mode taxation is a legal requirement that must be applied.

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What is the document for?

The book of accounting for income and expenses (abbreviated as KUDiR) is necessary to calculate the tax base of an individual entrepreneur, on the basis of which tax deductions for the reporting period will be calculated.

For each taxation system that requires maintaining KUDiR, it will have its own characteristics. IP located on common system(OSNO), must be guided by the relevant requirements. Entrepreneurs using PSN and USN will fill out KUDiR differently.

REMEMBER! In the general taxation system, only individual entrepreneurs are required to maintain KUDiR; companies are exempt from this obligation.

How is a book formed?

Filling out the book is not a one-time process. Entries are made to it gradually, during the period of a particular operation.

Confirmation of the entered information is primary accounting documents, which must be available to the individual entrepreneur and stored for a certain period of time (at least three years).

All figures in KUDiR are entered in ruble equivalent.

Features and general information about KUDiR

The book has a unified form. It can be maintained either in paper form, entering the necessary data by hand, or electronically.

If the book is kept on a computer, after the expiration of the accounting period it should be printed, the sheets numbered and stitched using thick, coarse thread. A signature (if any) is placed on the final page, and the number of pages is also indicated. The book is then registered with the local tax office.

In the case when a paper version of KUDiR is used, it is registered with the tax office before filling out.

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

In other words, information needs to be entered only into those KUDiR blocks that are related to the activities of the individual entrepreneur.

General requirements for filling out KUDiR

If the book is not printed from an electronic medium, but is kept in paper form, you must purchase a form. The entrepreneur is required to do this according to the law. The following requirements must be filled out:

  • chronological order of reflection of income and expenses;
  • confirmation of them with primary documents;
  • completeness and continuity of recording data that forms tax base;
  • numbering and lacing of book sheets, a signature certifying the number of sheets on the last page;
  • correction is allowed by carefully crossing out one line and certifying the correction with the signature of the individual entrepreneur and the date;
  • KUDiR and accounting are carried out in parallel, one and the other are required;
  • at the beginning of each new reporting period, a new Book should be created;
  • The completed KUDiR should be retained for 4 years.

ATTENTION! If KUDiR is maintained in electronic form, which is permitted, it should be printed and the same actions should be performed with it as with paper.

Nuances of KUDiR on OSNO

For entrepreneurs on OSNO, filling out KUDiR has a number of features.

  1. The cash method is used to account for the movement of funds.
  2. If an individual entrepreneur conducts several types of activities at once, there is no need to create a separate book for each; you can take them into account in one KUDiR, but separately.
  3. Information on VAT calculation is also entered into KUDiR.

Sample document

At the beginning of the book, on the title page, information about the individual entrepreneur is entered - this section should not cause any difficulties, since information from personal and constituent documents is included here:

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

Information is also provided about the bank where the individual entrepreneur has an account and the cash register number if he uses it in his work. Then the entrepreneur puts his signature on the page and dates the form.

Filling out section 1 KUDiR

This includes raw materials, semi-finished products and other inventory items for the acquisition of which the individual entrepreneur spent his own funds. They must be taken into account even if the expenses were made in the previous reporting period, and the de facto receipt occurred in the current one.

Advances that are planned to be provided in the coming periods are also indicated here.

Expenses take into account actual expenses that have occurred for the purpose of subsequently obtaining financial benefits from business operations.

It should be noted that the amount of financial expenses during implementation entrepreneurial activity written off as expenses only if the produced inventory items are sold. If for this part there is established by law expense norms, then accounting is carried out based on them.

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

If you go in order, then Table 1-1 contains data on raw materials purchased and consumed in the process of the individual entrepreneur’s work.

Cells of block 1-2 include semi-finished products (purchased and spent) for production needs.

Block lines numbered 1-3 are intended to account for auxiliary raw materials and materials (purchased and consumed).

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

Block 1-5 indicates price finished products, which was issued by the individual entrepreneur for the reporting period, and also provides the cost of work performed and services provided during this time.

Blocks 1-6 and 1-7 show the result of production and sale of manufactured products at the time of commission and based on the results of the monthly period.

Filling out section 2 KUDiR

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

Filling out section 5 KUDiR

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

  • calculated income tax,
  • various other deductions,
  • date of issue Money
  • and the employee’s signature upon receipt.

The table includes all types of payments, including wages themselves, material incentive payments, the price of goods issued in kind, etc.

Filling out section 6 KUDiR

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

Block 6-1 includes income from sales indicated in table 1-7 and others. Data from blocks 1-7, 2-1, 2-2, 3-1, 4-1, 4-2, 5-1, 6-2 are given as expenses.

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

The last block KUDiR (6-3) includes expenses made in the current reporting period, but income for which will be taken into account in the upcoming period. These include seasonal expenses, rental payments etc.

Empty KUDiR

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

Posted here: we wrote about the tax itself, who can apply it, what restrictions there are, how to calculate it and how to fill out a declaration. Today we finally got to filling out KUDIR. In this article you will find an example of the design of KUDIR for the simplified tax system on income.

It is most convenient to fill out KUDIR automatically, keep records and submit reports in special service.

First, let us remind you that KUDIR is a book of accounting for income and expenses; it must be maintained by both individual entrepreneurs and companies paying simplified taxes. Individual entrepreneurs and legal entities fill it out in the same way; there are no significant differences, so our example is suitable for everyone - it reflects the main points. Differences in filling out the book are due only to different objects of taxation. Here is an example for the simplified tax system-Income.

So, a few main points:

  • KUDIR is conducted in mandatory, if you did not conduct any activity during the year, you should have zero KUDIR;
  • All operations are entered into KUDIR, always in chronological order;
  • transactions are entered into KUDIR on the basis of the primary document;
  • information is reflected positionally: one operation – one line;
  • all records are prepared in Russian;
  • errors in KUDIR can be corrected, but such correction must be justified and certified by the signature of the individual entrepreneur (general director of the legal entity) with the date of the correction and a seal (if used);
  • records are kept in full rubles;
  • The KUDIR can be printed and filled out on paper, or you can keep an Excel file on your computer; in the second case, it will need to be printed out at the end of the period. The accounting book must be stitched: laced and numbered, signed and sealed.

The KUDIR form is unified, form approved by Order Ministry of Finance of the Russian Federation No. 135n dated October 22, 2012. In it you can find the form itself and instructions for filling it out.

IMPORTANT!!! From January 1, 2018, all entrepreneurs using the simplified tax system must maintain KUDIR on a new form approved by the above order, taking into account changes dated December 1, 2016. No. 227n. There have been no changes to it for 2019.

What's new in KUDIR?

  1. Section V has been added, which is necessary to reflect the trade fee, which is relevant, on this moment, for Moscow entrepreneurs.
  2. A new section VI has been added to the instructions for filling out KUDIR, explaining how to correctly reflect the trade fee (Appendix No. 2 to Order No. 135n).

We emphasize once again that these changes apply to filling out KUDIR from 01/01/2018. You must fill out 2017 and previous years according to the old Rules and old uniform KUDIR.

How to fill out KUDIR

Filling out KUDIR yourself is quite simple, especially for individual entrepreneurs with a small number of operations. You can also use the services of an accountant or special online services. Today we will talk about how to fill out KUDIR yourself.

Let's deal with them one by one:

  • Title page – a standard title page in which you must indicate the taxpayer’s data and the year for which the document is being drawn up;
  • Section I Income and expenses - it is filled out by all individual entrepreneurs and legal entities using the simplified tax system;
  • Section II Calculation of expenses for fixed assets and intangible assets, which are taken into account when calculating the tax base;
  • Section III Calculation of the amount of loss taken into account when calculating the simplified tax system

These two sections are filled out only by those who have switched to the simplified tax system with the Income - Expenses base.

  • Section IV Expenses that reduce tax on the simplified tax system in accordance with the Tax Code of the Russian Federation (in other words, insurance premiums that you pay for yourself and your employees) - in this section, data is entered only by those who have chosen the simplified version with the Income base.

What's the result? An individual entrepreneur using the simplified tax system for income must fill out the title book, sections I and IV.

Step 1: Fill out the title page

What should be indicated on the title page? We enter the following data:

  • the year for which the book is kept – “for 2019”;
  • book opening date – 2019/01/01;
  • Full name of individual entrepreneur (name of organization);
  • INN IP (TIN/KPP of a legal entity);
  • The object of taxation is “income”;
  • Address (for individual entrepreneurs – place of residence, for legal entities – location);
  • Account number and bank.

An example of filling out the KUDIR title page is presented below:

Step 2: Fill out Section I Income and Expenses

Individual entrepreneurs using the simplified tax system-Income records their income in this section. Some expenses are also indicated, but I’ll say more about that below.

So, there are four tables in the section - one for the quarter. Each operation is recorded in separate line, you add the number of lines yourself when you print the form. In table 5 column:

  1. No. – enter the entry number in order;
  2. Date and number primary document– enter information on the document that serves as the basis for recording the transaction;
  3. Contents of the operation – write down the essence of the operation;
  4. Income – indicate the amount of income;
  5. Expenses - the amount of expenses is indicated here (the column is filled in by those who calculate the simplified tax system using the Income - Expenses base).

Here are a few examples, since income can come in different ways:

  • Upon receipt at the cash desk (for those who use cash registers) - indicate the date and number of the Z-report, which is done at the end of the day;
  • Upon receipt of revenue from BSO:
    • If this is a BSO on demand, then put the date and its number;
    • If these are several BSOs per day, then compile one PKO for them and indicate its date and number. In this case, the PKO must indicate all the BSOs that you wrote out during the day.

Important! This way you can register BSOs issued in one day - they will all have the same date. BSO for different days cannot be reflected all together in one line.

  • When you receive it on your account, indicate the date of arrival and the payment slip number / bank statement number.

An example of filling out KUDIR in each case is given below:

There are situations when you need to issue a return, but the receipt has already been recorded in KUDIR. This can be done by reversing entry. The refund amount is also reflected in the “Income” column, but with a minus sign.

See the example above for the recording format. Clause 4 reflects the refund to the supplier of the overpaid advance amount.

At the end of the quarter, the table displays the total amount of income. In our example, it was 47,600 rubles. The remaining tables are filled out during the 2nd, 3rd and 4th quarters. They summarize quarterly income and cumulative results for half a year, 9 months and a year. Let’s imagine that we didn’t have any operations in the following periods, then the remaining tables will be like this:

In some cases, payers of the simplified tax system show expenses in KUDIR. There are actually two such cases:

  1. Expenses from payments to assist unemployed citizens;
  2. Expenses from subsidies received under the SME support program.

These amounts are reflected in two columns at once - as income and as expenses. As a result, they cancel each other out and do not have any impact on the calculation of the tax base.

An example of such a record is here:

The certificate for Section I is not filled out, information is filled in by those who have chosen the simplified tax system with a different base.

Step 3: Fill out Section IV

This section contains a large table, but there is nothing complicated about it. It is divided into 10 columns:

  • No. – serial number of the operation;
  • Date and number of the primary document confirming the operation;
  • The period for which contributions were paid;
  • Columns 4-9 – types of contributions and payments;
  • Column 10 is the total for the line.

How to fill out this section? If you are an individual entrepreneur who works alone, without hiring employees, then here you need to indicate the payment of contributions to the funds for yourself. For example, you transferred them in full in March: 29,354 rubles - for pension insurance, 6,884 rubles – for medical insurance.

The completed section will look like this:

Next, all that remains is to sum up the results by quarter and by period on an accrual basis.
Individual entrepreneurs with employees in this section must show not only payments for themselves, but also the amounts paid for their employees, since they can also be deducted from tax within established limits.

Organizations fill out KUDIR in the same way. On the title page they indicate their name, tax identification number and checkpoint, and location address. There are no differences in the reporting of income. In Section IV, as well as individual entrepreneurs with employees, they show the amounts of payments for their employees.

You can download the completed sample that was presented in the article by THIS link.

You can download a blank KUDIR to fill out Here.

Some preferential tax regimes relieve companies and entrepreneurs from the obligation to maintain accounting records. in full. The legislation for such categories of business entities establishes the obligation to maintain and, upon request, provide such a register to the Federal Tax Service tax accounting like a ledger of income and expenses.

The Tax Code of the Russian Federation establishes that accounting of income and expenses for organizations under the simplified tax system and unified agricultural tax, as well as for entrepreneurs under the general regime, must be kept in KUDiR. At the same time, for companies and individual entrepreneurs that are on imputation, there is no need to fill out this tax register.

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

Important! Please note that for payers, a book of income and expenses is not maintained or filled out.

Instructions for filling

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

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

When filling it out manually, you can make all the necessary corrections in the book, you just need to cross out the incorrect entry with one line so that it can be read. A correctional entry is made nearby, and it is certified by the signature of the responsible person.

After closing tax period, it is printed, laced, each sheet is numbered. Next, the book is certified by the seal of the business entity and the signature of its director. Previously, it was still necessary to send it to the office of the Federal Tax Service for affixing a stamp. Currently, such a requirement no longer exists.

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

Sample of filling out the book of income and expenses

Let's take a closer look at the kudir for individual entrepreneurs on USN 6 sample of filling out 2016. The differences in making entries for other modes and companies are minimal and lie in the presence or absence of sections of the book.

Title page

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

Please fill in your full name below. entrepreneur, or the full name of the company, and the tabular part - registration code in statistics. The following lines contain the company’s INN or the individual entrepreneur’s INN.

Then you need to indicate the object of taxation. If filling out is done using software, this is where you need to configure the sections of the income and expenses ledger that are visible for a particular case. You need to select a value from the list with two elements “Income” or “Income reduced by expenses.”

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

Below is the full address of the location of the company, or the registration (residence) of the entrepreneur.

In the next line, you must write down the numbers of current accounts and the names of the banks in which they are opened. If a business entity has several of these, then all of them are indicated here.

Income and expenses

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

This part of the income and expenses ledger consists of tables.

In the “Registration” columns, data is entered about the number in the order of recording, the date and number of the document that reflects the business transaction, and its brief content.

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

Depending on the nature of the operation of the business entity, the amount of the document is entered either in the first column or in the second. In this case, the amounts are reflected rounded to the nearest kopeck in accordance with the articles of the Tax Code of the Russian Federation devoted to the corresponding regimes.

Organizations and entrepreneurs using the simplified tax system 6, in accordance with the law, fill out only the “Income” column. Each subsection has its own numbering of the entries made, which each time starts from 1. At the end of each table you need to summarize, outputting total amount by columns with indicators. Moreover, the second and subsequent subsections have a line with cumulative values ​​summed up.

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

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


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

Attention! This section is filled out by business entities applying the taxation regimes of the simplified tax system 15 and the unified agricultural tax.

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

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

According to the Tax Code of the Russian Federation, a taxpayer using the simplified tax system 15 or the unified agricultural tax during the tax period has the right to take into account the cost of these funds if they are paid, accepted for accounting and, if necessary, put on state registration (for example, cars, buildings, structures). Therefore, in the following columns it is necessary to enter all these dates sequentially. The next column contains initial cost object, expressed in rubles.

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

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

Column 10 indicates the share of the cost of the above objects taken into account for the tax period. For objects already on the balance sheet, it depends on the period beneficial use and is determined by the Tax Code of the Russian Federation; for new ones it is equal to 100%.

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

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

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

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

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

Each table has total rows.

Calculation of the amount of loss

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

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

Line 130 contains the amount of loss by which the tax base for this year was reduced.

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

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

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

This section includes in their ledger only those taxpayers who are at simplified tax system mode"Income". Here you can specify social payments(insurance premiums, sick leave, payments under personal insurance contracts), the amount of which then reduces the tax base.

This section is filled out for each quarter separately, i.e. The annual book will contain at least 4 sheets.

The title of the sheet indicates the names of the period for which the transactions are contained.

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

  • Column 1 contains the line number in order.
  • Column 2 contains the name and date of the payment document with which the funds were transferred. Column 3 records information about the period for which this payment was made.
  • Columns 4-9 include specific amounts of expenses incurred. Column 4 indicates the amount of contributions transferred to the Pension Fund. This includes, as well as for hired workers.
  • Column 5 - the amount of contributions paid to social security.
  • Column 6 contains contributions transferred to medical insurance.
  • Column 7 contains contributions for injuries.
  • Column 8 contains the amount sick pay paid by the employer from own funds(first 3 days of sick leave).
  • Column 9 includes the amount of payments under personal insurance contracts.
  • Column 10 is the total amount for the line, the result of adding the numbers from columns 4-9.

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

In this material you can download new form books for accounting income and expenses under the simplified tax system, which must be used by “simplified people” from 2018. This book is necessary for LLCs and individual entrepreneurs. The material summarizes all possible formats of the new book, which may be useful for filling out and reviewing (Word, Excel, pdf forms). You can also familiarize yourself with the sample form and find out what has changed in the form since 2018.

Who uses KUDiR in 2018

KUDiR - stands for a book of income and expenses under a simplified taxation system. In 2018, everyone who uses the simplified procedure (for example, LLC and individual entrepreneur) is required to keep a book of income and expenses. The form of the book was approved by order of the Ministry of Finance of Russia dated October 22. 2012 No. 135n. In the book of income and expenses, organizations and individual entrepreneurs using the simplified procedure must reflect business transactions committed during the reporting (tax) period.

Ways to keep a book

In 2018, the book of income and expenses can be kept both “on paper” and in in electronic format(clause 1.4 of the Procedure, approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n).

Depending on the form in which the accounting book is kept, the procedure for its preparation varies.

At the end of each reporting period (Q1, half-year and nine months), the accounting book, which is kept electronically, also needs to be printed on paper. This follows from the provisions of paragraphs 1.4 and 1.5 of the Procedure, approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

New KUDiR since 2018

From 2018, you need to use a new form of income and expense accounting book. Changes to KUDiR since 2018 were made by order of the Ministry of Finance dated December 7, 2016 No. 227n. That's what's changing.

Change #1: New section for trade fee

Based on clause 8 of Art. 346.21 of the Tax Code of the Russian Federation, “simplified” people, even with the object “income”, have the opportunity to reduce single tax due to deductions from the trade tax where it is valid (so far only in Moscow).

For these purposes, a separate 5th section has been introduced into the book of income and expenses since 2018. It looks like this:

As you can see, all payments for the trade fee are given in chronological order. Note that until 2018, the book form did not imply a reflection of the trading fee at all. Accountants had to keep in mind the collected tax amounts and reduce the simplified tax by them even before entering it into the book. Since 2018, this need has disappeared.

Change #2: Printing

Since 2018, 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 using the simplified tax system prefers to abandon its own stamp.

Let us remind you that such an opportunity appeared for business companies on April 7, 2015 thanks to Federal law dated 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 of 2017, this will also have to be done, but without the obligatory company stamp.

Change 3: Profits of Controlled Foreign Entities

Since 2018, only the income of the simplified person should appear in the KUDiR. Let us recall that they are shown in the fourth column of the 1st section.

In the rules for filling out the book from 2018, the Ministry of Finance clarified that the profits of foreign companies controlled by the domestic simplifier do not need to be shown in the book of income and expenses under the simplified tax system from 2018.

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.

Change No. 4: Individual entrepreneur “income” without employees

The updated rules for filling out the book of income and expenses from 2018 have significantly simplified the corresponding obligation for businessmen without employees who use the “income” object and pay insurance premiums only for themselves.

Since January 1, 2017, Article 430 of the Tax Code, entitled “insurance premiums in a fixed amount,” has been in effect. It regulates the calculation of insurance premiums by individual entrepreneurs “for themselves”. From January 1, 2018, businessmen using the simplified tax system will be able to easily enter in the book all their deductions for compulsory insurance: for incomes up to 300,000 rubles and 1 percent of income above the specified level.

Note that until 2018, 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. As for the amount of fixed insurance premiums for individual entrepreneurs since 2018, we provided the new amounts in the article: “”.

Conclusions and forms for downloading

So, let’s summarize all the changes in the book of income and expenses (KUDiR) since 2018 in the table:

Change A comment
New section for trade fee If you are using a simplified approach with the “income” object, then the trade fee by which you are reducing the tax will need to be indicated in a separate section V.
There is no need to certify the book The book will not have to be stamped by those companies and entrepreneurs who have refused the stamp. This rule was clearly written down for the book.
There is no need to show excess profit In Column 4 “Income” of Section I there will be no need to indicate the profit of controlled foreign companies. This is clearly stated in the order of completion.
Individual entrepreneurs can reflect insurance premiums Individual entrepreneurs 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.

As a result, the book of accounting for income and expenses, used since 2018, consists of 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” .

Sample of filling out a new book

  • in the 1st quarter - 120,000 rubles,
  • in the 2nd quarter - 150,000 rubles,
  • in the 3rd quarter - 140,000 rubles,
  • in the 4th quarter – 180,000 rubles.

Quarterly, the individual entrepreneur paid insurance premiums to the Pension Fund of the Russian Federation and compulsory medical insurance “for himself” in the amount of 7,000 rubles, a total of 28,000 rubles were transferred for the year. The quarterly amount of the trading fee is 9,000 rubles, transferred per year is 36,000 rubles.

The income book for individual entrepreneurs on the simplified tax system is mandatory type reporting of an individual entrepreneur and it is on this basis that control of his activities is carried out. It has a standardized form, approved by the Ministry of Finance RF. The rules for filling it out are strictly regulated Russian legislation. In this book, records are kept of transactions on commercial activities, and then, based on its data, taxes are calculated. Therefore, the tax office tries to control the correct filling out of the accounting book.

Today we will look at how this book of accounting for individual entrepreneurs using the simplified tax system with “Income” in 2017 should be filled out. We'll tell you what to consider when filling out forms, don't pay attention Special attention. The article will provide examples of filling out book forms. Filling out the book yourself if you follow our recommendations is not at all difficult; today we will tell you in detail how to do this.

Separately, in our article we will consider the innovations of 2017. We will tell you in detail what has already changed in 2017 and what else is planned to change in the very near future.

Rules for maintaining a book of income and expenses

KUDIR- a book of accounting for business transactions, which is required to be maintained by individual entrepreneurs working on the simplified tax system.

Let's consider maintaining a book of accounting for individual entrepreneurs working for the National Tax Service with income taxation at a 6% tax rate.

All individual entrepreneurs using simplified taxation system must conduct KUDIR independently.

KUDIR- this is a type of reporting for an individual entrepreneur and it must be filled out regularly. Let us note that the tax inspector has the right to demand it and the entrepreneur is obliged to provide his KUDIR upon the first request. In case of failure to provide correctly completed reports, a fine may be imposed, as for any other reports not submitted in a timely manner.

If, at the first request of the tax inspector, the entrepreneur was unable to provide KUDIR, he may be fined 200 rubles (see Article 126 of the Tax Code). If the accounting book is not found when conducting on-site inspection the fine may already be 10,000 rubles (see Article 120 of the Tax Code). If the individual entrepreneur was unable to provide accounting books for more than one year, then the fine would be 30 thousand rubles. If the tax authorities can prove that the lack of accounting for business activities led to an underestimation of taxes, then the individual entrepreneur faces a fine of at least 40 thousand rubles.

However, we note that the requirement to present the KUDIR must be drawn up in writing by an employee of the Federal Tax Service and can be presented during an on-site visit. tax audit or in a number of other cases.

KUDIR refers to tax registers, which are the basis for the assessment of taxes, and therefore, its absence is tantamount to a violation of the rules for keeping records of income and expenses.

Now, as before, it is not necessary to submit the KUDIR for regular inspection to the Federal Tax Service.

Its form is the same for all individual entrepreneurs, but for different tax regimes the methods of maintaining it are slightly different.

KUDIR can be kept in the old way - on paper, making notes by hand, you can keep an electronic version on a computer and, if necessary, print it out. Now there are online services conducting KUDIR.

You can choose any of the options for keeping records, the main thing is to keep it correctly and be able to print it out, number it, sew it at the right time and present it to the tax authorities.

KUDIR has an annual reporting form, i.e. For every new year, a new book is started. In this case, the book for the past reporting period is printed, numbered, stitched, certified with the seal of the individual entrepreneur (if any) and his signature. This book is subject to mandatory storage and the tax office has the right to conduct an audit for the last three years.

If the individual entrepreneur did not conduct commercial activities in the past year, then a “zero” book must be printed and stapled. If there were unfilled sections of the book, they are also numbered and filed.

KUDIR is an annual reporting form for individual entrepreneurs. It is worth remembering this and understanding that the same requirements apply to it as any other reporting. It is standardized and has a shelf life of 4 years.

If an individual entrepreneur has small annual turnover, then the accounting book can be kept on paper, making entries by hand.

If the turnover is large, then it is better to keep records using specialized services. It’s possible that you can simply run it on your computer in Excel.

In the accounting book, each transaction is recorded in chronological order on a separate line, and it must have documentary evidence. The supporting documents usually include: invoices, payment orders, checks, contracts, etc.

Basic general rules maintaining KUDIR for individual entrepreneurs on the simplified tax system for “Income”:

  • KUDIR is annual form reporting and therefore every year an entrepreneur must open a new accounting book for a new calendar year - a new tax period
  • Entries in the book must be made line by line, i.e. one line - one operation
  • records are kept in chronological order
  • records are kept only in full rubles
  • at the end of the reporting tax period, in in this case calendar year, KUDIR must be printed
  • sections of the book that are not completed are still printed
  • if the individual entrepreneur did not conduct any commercial activity during this year, he prints out a “zero book”
  • at the end of the annual tax period, the accounting book is numbered and stitched, certified by the signature of the individual entrepreneur; if there is a seal, it is also certified by a seal
  • The accounting book must be kept for 4 years
  • replenishment of a current account is not income from business activities, and such transactions are not recorded in the ledger
  • The KUDIR form is a unified reporting form, its forms were approved by Order of the Ministry of Finance No. 135n on October 22, 2012.

The standardized KUDIR form contains:

  • Title page on which the individual entrepreneur’s taxpayer data is written
  • Section 1 “Income and Expenses”, it is filled out by all individual entrepreneurs
  • Section 2 “Expenses for fixed assets and intangible assets” - individual entrepreneur on the simplified “Income” system is not filled out
  • Section 3 Calculation of loss amounts - IP on the simplified tax system “Income” is not filled out
  • Section 4 Insurance premiums- filled in by all individual entrepreneurs.

We have outlined the basic rules for maintaining KUDIR and the requirements for it. Next, we will analyze all sections of the accounting book in more detail and the rules for filling it out.

Filling out the accounting book begins with the design of the title page:

  • the column “OKUD form” is not filled out
  • in the “Date” column, enter the date of opening of the book - the date of its first entry
  • fill in the field for what period the book is open - for 2017
  • OKPO field indicates the code from statistics
  • The full name of the individual entrepreneur is entered in the “Taxpayer” column
  • In the INN/KPP column we indicate the corresponding individual entrepreneur numbers
  • in the column “Object of taxation” - write “Income”
  • In the address line we indicate the individual’s residential address
  • further at the bottom of the page, fill out the fields bank details- indicate the details of the individual entrepreneur’s current account.

In section 1 of the accounting book, individual entrepreneurs who are under the income tax regime record their income. The form is designed to be completed quarterly and contains 4 tables. Each operation is recorded on a separate line; you can add more lines if necessary. The tables have five vertical columns that need to be filled out, as follows:

  1. transaction numbers, transactions are in chronological order
  2. date and number of the document that forms the basis of the transaction; dates of invoices, bills, etc. are indicated here.
  3. content of the operation - it is necessary to briefly reflect its essence
  4. in the income column - write down the amount of income received
  5. the expenses column - for individual entrepreneurs with taxation of only income, is not filled in.

And so, section 1 is filled out sequentially throughout the year.

Let us only note that, for example, cash revenue is summed up for the day and reflected in one entry; the basis of the operation is the Z-report. Thus, we enter the date and number of this cash report into the table. You can do the same with other similar income. When a stream of payments arrives in your current account, you can rely on the daily bank statement.

Note that sometimes there are cases when it is necessary to make a chargeback, then an entry is made in the book in the income column, as usual, but with a minus.

After the completion of each quarter, the section summarizes the total numerical results in the corresponding rows of the tables. In specially designated lines, cumulative cumulative totals for six and nine months are reflected, and the annual total is calculated.

In the expenses column, entries for this taxation system are made extremely rarely, for example, if expenses were incurred using funds received under the SME support program from government subsidies. These amounts must be reflected in both income and expense columns so that they do not contribute to the tax base.

Note that there are other non-taxable incomes; they do not need to be recorded in KUDIR. Often individual entrepreneurs receive income from sales and income “outside sales”; these concepts must be separated.

Completing Section 2 “Calculation of costs for the acquisition of fixed assets and intangible assets”

Completing Section 3 “Calculation of the amount of loss that reduces the tax base”

This section, individual entrepreneurs on the simplified tax system only for income, is not filled out. It is intended for individual entrepreneurs who also keep track of expenses. Therefore, in the printout of the accounting book for the reporting period, this section will be filed blank.

Completing Section 4 “Expenses that reduce the amount of tax”

In section 4, it is necessary to record the amounts of contributions paid quarterly and in the corresponding lines the data is given in cumulative totals for six and nine months, and the annual total is calculated. The columns of the table indicate each of the insurance premiums that must be specified. Contributions are also indicated for employees if they were hired by an individual entrepreneur during this period. Further, advance payments of taxes must be taken into account when calculating the taxable base within the established limits.

If an individual entrepreneur has hired workers, then the following payments must be indicated in the section:

  • contributions made from wages employees
  • payments for sick leave, paid from the individual entrepreneur’s own funds
  • payments for voluntary insurance
  • fixed amounts of insurance premiums that were paid by the individual entrepreneur for himself

In 2016, the following innovations appeared for individual entrepreneurs using the simplified tax system under the “income” taxation system:

  • The procedure for filling out Section 4 was clarified, regarding the recording of a fixed amount of insurance premiums.
  • KUDIR was supplemented with a new section 5 “Amounts of trade tax”, which will reflect the amounts of paid trade tax.
  • A new legislative provision has appeared stating that income received by an individual entrepreneur from foreign organizations controlled by him is not recorded in the KUDIR of section 1, column 4. Taxation of such income is carried out separately.

Now let's talk about this in more detail.

It should be noted here that from 2017 Art. 430 of the Tax Code on fixed insurance premiums. That is, at the legislative level, there was a unification of the amounts of insurance premiums for the minimum wage and contributions of 1% on incomes of more than 300 thousand rubles. These new rules apply to individual entrepreneurs who work without hiring employees and are on the simplified tax system based on “income” and pay only their insurance premiums.

This means that now these individual entrepreneurs will record in the accounting book all their deductions for compulsory insurance: both from the minimum wage and 1% from incomes over 300 thousand rubles in a fixed amount. Previously, until 2017 tax inspectors often refused to reduce the amount of 6% tax at the expense of “1% contributions”. Accordingly, questions often arose when filling out KUDIR.

The emerging norm of legislation on controlled foreign organizations, is designed to clearly differentiate at the legislative level between taxation systems for individual entrepreneurs when paying a single tax on a simplified system and the application of income tax rates. Thus, now in tax code(see Article 248) it is clearly stated that income from foreign individual entrepreneurs does not fall under the simplified tax system. Income tax must be paid on such income.

At the end of 2016, the KUDIR form was revised - a new fifth section was included in it. However, the new form of the book will begin to be used only in 2018, and accounting in the coming 2017 will continue to be carried out according to the accounting books of the previous model.

A new section of the book concerns accounting for trade fees, which will reduce the amount of single tax paid. Please note that the trade tax is currently only valid in Moscow. Fill in new section will be similar to other sections of the book, i.e. in chronological order, indicating the details of documents - the basis of business transactions.

Conclusion

The accounting book is main form individual entrepreneur’s reporting, which reflects operations related to the implementation of his commercial activities. The form of the book is standardized, the rules for filling it out are prescribed by law. When conducting it, you must adhere to all applicable legal provisions.

The Tax Inspectorate supervises the payment of taxes on the commercial activities of entrepreneurs, namely through control over record keeping commercial transactions. For non-compliance with the rules for maintaining KUDIR, the law provides for the imposition of fines on entrepreneurs.

The article examined in detail the filling out of sections of the accounting book, provided samples of standard forms and examples of how to fill them out.

Separately, in the article we touched upon the latest legislative innovations related to the management of KUDIR in 2017. They talked about the prepared new form accounting books.

When keeping records, it is better to adhere to the above recommendations and then you will have fewer questions. tax office And paperwork documents. Filling out the accounting book yourself is not at all difficult; you can also use specialized online accounting services.

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