Book of accounting for income and expenses of organizations and individual entrepreneurs using the simplified taxation system. Definition and decoding of kudir

According to the 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

Since 2017, adjustments to the form of the book of accounting for income and expenses have been made by orders of the Ministry of Finance of Russia dated December 07, 2016 No. 227n. Let's consider them in detail. Recall that it was adopted by order of the Ministry of Finance dated October 22, 2012 No. 135n.

Order of the Ministry of Finance Russian Federation No. 227n dated December 7, 2016 was officially published on December 30, 2016. It is necessary to apply the updated book of accounting for income and expenses from January 1, 2017. That is, from the beginning of the tax period under the simplified tax system.

Trading fee

On the basis of paragraph 8 of Article 346.21 of the Tax Code of the Russian Federation, the "simplifiers", even with the object "income", have the opportunity to reduce their tax due to deductions from the sales tax, where it is valid (so far only in Moscow).

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

As you can see, all sales tax payments are listed in chronological order.

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

Seal

Since 2017, the Ministry of Finance has explicitly indicated that the book can not be certified with a seal if the company or individual entrepreneur on the simplified tax system preferred to abandon their own stamp.

As a reminder, business entities have had such an opportunity since April 7, 2015 thanks to federal law dated April 06, 2015 No. 82-FZ.

Note that earlier the accounting department had to print out the entire e-book accounting for income and expenses on the simplified tax system and affix a company stamp and signature on it. For the period of 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 simplistic person himself should appear in the book in question. 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 firms controlled by a domestic simplistic book of income and expenses under the simplified tax system from 2017 year does not need to be shown.

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

IP "Income" without personnel

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

Article 430 of the Tax Code comes into force on January 1, 2017. And she, under the name "insurance premiums in a fixed amount," combined:

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

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

Note that until 2017, controllers often took hostility to the tax reduction on the simplified tax system due to one percent contributions. Hence, there were also problems with filling out the book of accounting for income and expenses.

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

In this material, you can download a new form of the book of accounting for 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 accounting for income and expenses under a simplified taxation system. A book of accounting for income and expenses is required to be kept by everyone who applies simplified taxation. In the book of income and expenses, organizations and individual entrepreneurs using simplified taxation must reflect business transactions committed in the reporting (tax) period.

For each new tax period (year), you need to start 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 accounting for income and expenses is compiled in a single copy. Since 2017, you need to start a new book using a new form.

Composition of the new form: sections of the book

Since 2017, a new form of the income and expense ledger must be applied. Changes to KUDiR since 2017 were made by order of the Ministry of Finance dated December 7, 2016 No. 227n.

The income and expense ledger, applicable since 2017, consists of title page and five sections:

• section I "Income and expenses"
• section II "Calculation of expenses for the acquisition (construction, manufacture) of fixed assets and for the acquisition (creation by the taxpayer himself) of intangible assets taken into account when calculating the tax base for tax for the reporting (tax) period"
• section III "Calculation of the amount of loss that reduces the tax base for 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 sales tax, which reduces the amount of tax paid in connection with the application of the simplified taxation system (advance payments on tax), calculated on the object of taxation from the type entrepreneurial activity in respect of which the sales tax for 20__ is set for the reporting (tax) period"

When does it take effect: moot point

Changes to the form of the book under 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 under the simplified tax system. That is from January 1, 2018. Some experts think so. However, we are of a different opinion. Let's explain.

The calendar month after the publication of this document is December 2016. This month ended on December 31, 2016. The next day was January 2017. The changes come into force no earlier than the 1st day of the next tax period under 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 is applied from January 1, 2017, and not from January 1, 2018.

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

Rules for filling out KUDiR with the simplified tax system

KUDiR is always filled in a single copy. Upon the onset of a new tax period (NP), namely the year, a new Book is started. This document can be maintained in paper form, as well as in electronic form.

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

1. Create a title page
2. Don't forget stitching and pagination
3. The last page of the Book, which is fully numbered and bound, is filled with information regarding the pages it contains.
4. Verify directly with the head of the company / organization / individual entrepreneur
5. Affix 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 out, in other words, transferred to paper.

At the end of the NP, perform the following manipulations:

1. Print the document in its entirety
2. Sew qualitatively, not forgetting to number the pages, indicate them total on the last page Books
3. Issue certification by the signature of the head of the organization / company / individual entrepreneur
4. Fixing the signature with the appropriate seal

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

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

If the Book was not kept or the indicators were incorrectly reflected in it, the violators will be held liable on the basis of 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 happened that certain violations that were committed led to a decrease in the tax base, then the amount of 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

To date, there is an excellent opportunity to maintain the 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 because all the data of the Book is not stored in an accessible form, but in encrypted form. If necessary, you can enter the service using your password and login and print the document.

Sections of KUDiR

The book consists of four sections:

1. Section No. 1: "Incomes and Expenses"
2. Section No. 2: reflection of Expenses for the creation / acquisition of fixed assets, intangible assets
3. Section 3: to be completed by those who received any losses as a result of past tax periods
4. Section No. 4: filled in only by "simplifiers" that differ in the "Income" object. It 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 specify the following data:

1. Column 1 - entering the serial number of the operation 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 registered
4. Column No. 4 - the amount of Income is entered, which is taken into account in the calculation of the single tax
5. Column No. 5 - the amount of Expenses is entered, which is taken into account in the course of calculating the single tax (required for those who pay tax on the difference between D / R). Those firms / organizations that use the "Income" object, on the basis of a general rule, do not enter data on Expenses into the Book. However, since 2013 an exception to the above rule has been introduced. For simplistic people who have the "Income" object, according to the new rules, it is necessary to reflect the spent amounts 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 for creating additional jobs, and the budget can also allocate funds for the development of small / medium-sized businesses

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

Making corrections to KUDiR

Certain changes can 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 weighty arguments that can confirm the legitimacy 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
2. Enter the correct value next to the indicator
3. Supplement the change with the date of the manipulations
4. Corrections must be certified by the signature of the head of the organization / company, sealed with the appropriate seal

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

Correct reflection of income in KUDiR

It is known that the simplified tax system should take into account sales income, 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 the KUDiR.

This document does not require the reflection of receipts, which are listed in Article No. 251 of the Tax Code of the Russian Federation. Also, if an organization / firm is engaged in combining UTII and STS, then you should not show income from the activity that was transferred to the payment of UTII.

Incomes that have been received in kind should be recorded on the basis of market prices. Thus, in column No. 4, Section No. 1 of the Book, the market value of the property is entered. In this case, the supporting documents will be acts of acceptance / transfer of property, accounting statements in which the market value of the property was calculated.

Reflection in KUDiR of income in kind (example)

Rain LLC uses the simplified tax system, has an object "Income minus expenses". The organization provides services for the repair and sale of furniture.

The company concluded 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.). The property was transferred by both parties on January 16, 2017. The accountant of the company determined the fact that the market value of the materials that were received was equal to the amount of 7540 rubles. Since the property was recognized as unequal, on January 19, 2017, the party transferring the materials transferred the difference in money. The income received should be reflected in the tax accounting of Rain LLC.

So, on January 16, 2017, Liven LLC must make an accounting in column 4 of section No. 1 of KUDiR of the market value of materials that were received within the specified time (7,540 rubles), and on January 19, 2017 - the amount Money received from the counterparty (that is, 14.8 thousand rubles - 7540 rubles).

Incomes that were received in the course of offsetting 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 time of signing the act, the buyer extinguishes his obligation directly to the seller. So, 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 the KUDiR, "simplers" with the object "Income minus expenses" should make the expenses 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)

OOO "Liven" uses the USN, has an object "D-R". On February 5, 2017, the organization paid the second part of the salary to employees for January 2017 in the amount of 430.9 thousand rubles. Wages were issued from cash receipts. On February 6, 2017, personal income tax withheld from the income of employees was transferred in the amount of 110,552 thousand rubles. The listed operations should be correctly reflected in the KUDiR.

On 02/05/2017, the firm/organization has every right to take into account in the item of labor costs the amount of the salary that was 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).

Because wage and personal income tax were listed in different days, then in KUDiR they must be reflected in separate records.

When reflecting in KUDiR the costs of writing off the cost of certain goods, it is necessary, in addition to the payment order / cash receipt, which confirms the payment for the relevant goods, to reflect the details of the accounting statement justifying the date of writing off the cost of this or that goods to the 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 an object "Income minus expenses", while selling children's toys. On 03/06/2017, the store made a purchase of constructors (30 pieces) at a cost of 800 rubles. excluding VAT / piece. The selling price of one set is set at 1400 rubles.

On March 13, 2017, 5 sets of this toy were sold. Cash for the sold goods was received from the buyer on 03/16/2017.

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

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

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

The cost of materials / raw materials, firms and organizations working on the simplified tax system, have the opportunity to take into account in the expense item immediately after they have been credited and paid. Thus, waiting for the release of goods / raw materials into production becomes not a prerequisite. 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.

Correct completion of section No. 3 KUDiR on the simplified tax system

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

1. The object of taxation is "Income that is reduced by expenses"
2. Presence of losses in the reporting year / previous years

So, if a particular company has the object "Income", "Income minus expenses", but there were no losses, this section is not necessary.

To begin with, experts recommend understanding what section No. 3 of the KUDiR is generally provided for. Since firms / organizations operating on the simplified tax system and having the “Income minus expenses” object, at the end of the year should 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 decrease in current year 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 loss 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 the write-off of last year's losses to reduce the current tax base under the simplified tax system is possible only according to the results of the year, section No. 3 of the KUDiR should also be filled out only according to the results of the year. How to do it right?

Line 010 indicates the total amount of losses that have been carried forward from previous periods.

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

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

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

In line 140, for reference, the amount of losses for the current period is recorded. This amount can be determined by paying attention to line 041 of the certificate to section No. 1 of the KUDiR. For this amount, firms/organizations can reduce the tax base of 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, you must enter this amount for the years in which certain losses occurred.

An example of filling out section III of the Book of Accounting for Income and Expenses

Zvezda LLC has been applying the simplified tax system with the object of taxation 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 entity has decided to reduce the 2017 tax base by the amount of past losses. In previous years, the application of the simplified tax system did not reduce the tax base for losses. Let's fill in section III of the Book of Accounts.

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. (110,500 rubles + 183,400 rubles).

In lines 020 and 030 we 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 8400 rubles. (293,900 rubles - 285,500 rubles) we will write in line 150. It can be kept in mind when calculating the tax base for the following periods. First, the losses received earlier are used. Therefore, we assume that the loss for 2014 was used in full. And in line 160 we indicate the year 2015 and repeat the value of 8400 rubles.

Situation. The organization worked on the simplified tax system, then on the general regime, and then returned to the "simplified" system again. How to fill out Section III of the Book of Accounts

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

But sometimes it also happens that an organization worked on the simplified taxation system with an object of income minus expenses, then switched to a general regime, and then returned to a "simplified" system with an object of 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 positive. If ten years have not passed since the loss was received, 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). At the same time, it does not matter that they were obtained during the previous application of the "simplification", the main thing is that these were losses not of the general regime. namely USN. The same opinion is shared by the Ministry of Finance of Russia in a 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 the certification of KUDiR with the seal of the IP, 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 number 6. The value of the TS, which reduces the amount of tax paid due to the application of the simplified tax system, calculated on the object of taxation directly from the type of entrepreneurial activity in relation to which the TS was established.

Section No. 6 of the KUDiR should be filled out by firms / organizations on the simplified tax system at the "Income" objects. Here is the amount of the vehicle that was paid.

Column 1 shall contain the serial number of the operation that is being registered.

In column 2, it is filled with information regarding the date and number of the primary document, on the basis of which the registered operation was performed.

In column 3, data on the period for which the payment of the vehicle was made should be entered.

In column 4, the amount of the TS that was paid is entered.

Certification of KUDiR for 2016 and 2017 in the inspection: is it necessary?

So, it became known that the certification of the Book for 2016 and 2017 should not be carried out at the tax office.

Recall that in the old forms of KUDiR there were columns on the title page - they put tax marks. New form, which has been in use since 2016, does not contain on the title page corresponding line, which must be signed by a representative of the tax inspectorate.

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 the 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 - a book of accounting for income and expenses, which must be applied:

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

KUDiR can be conducted independently, i.e. manually. However, at in large numbers income-expenditure 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

Pass KUDiR in tax office no need. In addition, since 2013, the mandatory certification of the book of accounting for income and expenses in the tax authority has been canceled. However, a stitched and numbered KUDiR must be mandatory. The fine for its absence for - IP 200 rubles, for organizations - 10,000 rubles.

Forms KUDiR

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

• KUDiR for USN (suitable for individual entrepreneurs and organizations)
• KUDiR for OSN
• KUDiR for ESHN
• KUD (income ledger) for PSN

Filling in KUDiR

Basic rules for conducting KUDiR:

1. A new income and expense ledger is created for each tax period.
2. Each transaction is recorded in chronological order in a separate line and is confirmed by the relevant document (agreement, check, invoice, payment order, etc.)
3. Replenishment of the account, an increase in the authorized capital are not recognized as income and, accordingly, are not entered in the KUDiR.
4. KUDiR can be applied in paper or electronic form. When maintaining a book in electronic form, at the end of the tax period, KUDiR must be printed on paper
5. The book must be laced, numbered and confirmed by the signature of the head and seal (if any)
6. Unfilled sections of KUDiR are still printed and stapled in the general order
7. In the absence of activities, profits or expenses, individual entrepreneurs and organizations must still have a zero KUDiR

Instructions and samples of filling KUDiR

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

Samples of filling KUDiR on the simplified tax system

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

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

Instructions for filling out KUDiR on the USN

Title page

The field "Form by OKUD" is not filled.

In the "Date" field, the year, month and date of the beginning of the bookkeeping (ie, the date of the first entry in KUDIR) is recorded.

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, "Incomes" or "Incomes reduced by the amount of expenses" are indicated.

In addition, don't forget to include:

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

Section I. Income and expenses

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

GRAPH №1. Sequence number of the entry.

GRAPH №2. Date and number of the primary document confirming income or expense.

On income:

1. If funds are received at the cash desk, then the date of receipt and the number of the Z-report are recorded, which is taken at the end of the working day. For example, 10.10.17 check Z-report No. 0001
2. If the funds came to the current account, then the date of receipt and the number of the payment order or bank statement are recorded. For example, 10/10/17 p/p No. 100, or 10/10/17 bank statement No. 100
3. If the funds were received according to the BSO (strict reporting form), then for each such issued form it is not necessary to make a separate line in the KUDIR. Instead, you can write down the date of the working day and issue a PKO, in which you list the numbers of all BSOs issued 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. Note that BSOs can only be “grouped” if they are issued within the same day
4. If a refund was made for a product or service, then the date of the actual refund 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)

At expense (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, receipt No. 0001 on 10/10/17, invoice No. 0001 on 10/10/17, payment order No. 0001 on 10/10/17, Z-report No. 0001 on 10/10/17, etc.

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

This column is not very important.

Income examples:

• Checkout checkout. Payment under contract No. 100/AA dated October 10, 2017 for the provision of advertising services
• An advance payment was received from the buyer Firma LLC on account of the forthcoming delivery of goods under contract No. 100/AA
• Income received. Trading revenue for 10.10.2017
• Refund to the buyer under contract No. 100/AA dated 10/10/2017

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

• Advance paid to employees
• Salary posted
• Transferred personal income tax from wages

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

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

GRAPH №5. Expenses taken into account when calculating the tax base. Only individual entrepreneurs and organizations on the simplified tax system "Income minus expenses" are filled in.

In the "Help to section I" is filled 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 entire 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

It is filled in only for the simplified tax system "Income minus expenses" if in the tax period there were expenses for the acquisition (construction, manufacture) 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

It is filled in 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)

It is filled out only on 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 the insurance premiums in the amount of the amounts paid. Individual entrepreneurs indicate the paid insurance premiums 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 the IP insurance premium calculator, which will help you calculate fixed contributions IP for any period (for example, quarterly).

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

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

Journal of income and expenses of IP - simplified implies the obligatory maintenance of this document - has official name"Book of accounting for income and expenses." Consider what are the features of its filling.

KUDiR - source of tax accounting data

Regardless of which of the tax regimes an individual entrepreneur uses in his work, he does not have the obligation to maintain accounting records (subparagraph 1, paragraph 2 of the law dated 06.12.2011 No. 402-FZ). But at the same time, an individual entrepreneur must keep records of the data necessary to confirm the amount of income received and determine the base from which the tax payable will be calculated, that is, he needs to keep tax records.

For these purposes, the Tax Code of the Russian Federation provides for the execution of such a document as a book of accounting for income and expenses (KUDiR). There are several types of this book intended for use under certain taxation regimes: OSNO, USN, ESHN, PSN. It is irrelevant only with UTII.

Read more about the features of each of the modes available for the use of IP, read the article. .

To conduct KUDiR under the simplified tax system and a legal entity, and an individual entrepreneur obliges Art. 346.24 of the Tax Code of the Russian Federation. Moreover, the occurrence of this obligation does not depend on which of the objects of taxation the taxpayer has chosen to calculate the tax: “income” or “income minus expenses”.

The form of the book used under the USN and the rules for its execution were approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

Features of the design of the journal of income and expenses

The book of accounting for income and expenses is a journal consisting of a title page and 4 sections devoted to decoding:

• income and expenses taken into account for taxation, which are broken down quarterly and contain information on data generated on an accrual basis;
• expenses related to fixed assets and intangible assets taken into account for the purposes of calculating tax during the tax period, with the allocation of data in them corresponding to the number of quarters of operation in this period;
• amounts of losses of previous years, which may reduce the tax base;
• expenses taken into account to reduce the amount of accrued tax from USN payers who have chosen income as an object of taxation, with a quarterly breakdown of these data.

For an individual entrepreneur who has chosen “income minus expenses” as the object of calculating the USN tax, the 1st and 2nd sections are required to be filled out. The 3rd section will be drawn up by him if there is data on the loss received in previous tax periods. The 4th section has nothing to do with the object “income minus expenses”.

If the object “income” is selected for calculating the simplified tax system, then you will have to fill out the 1st section in terms of income and the 4th section. Sections 2 and 3 will not be issued in this case.

Each tax period (year) should have its own separate journal. The data in it should be entered only those that are relevant to the calculation of the tax. They are reflected in separate lines, observing the chronology of events and indicating links to the source data. primary documents.

The journal can be formed not only on paper, but also in electronic form. In the latter case, it must be printed (not excluding blank sections) and, just like a book originally created in paper form, stitched, numbered sheets, certified with the signature of the IP and the seal, if the IP has it. In the absence of data to fill out, a duly executed journal must still be present at the IP.

For examples of including some operations in the journal, see our material .

Where to download the journal of income and expenses

The form of the book that must be kept under the simplified tax system is given in Appendix No. 1 to the order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n, which is present in all legal reference systems. Access to this document may be useful for a more detailed acquaintance with the rules for filling out individual sections of the book.

And the journal form itself can be downloaded from our website.

Results

Journal of income and expenses - a document that an individual entrepreneur is obliged to draw up not only under the simplified tax system, but also when using other taxation systems (except for UTII). For the USN, this magazine has special form, filled out in compliance with the general rules, but taking into account the features determined by the object selected for calculating the simplified tax system.

The book of income and expenses of an individual entrepreneur is a form that must be filled out if an individual entrepreneur considers it beneficial to use the simplified form. This document is designed to keep records of all expenses incurred by a businessman and profit received for the year. Notes in the journal must be kept in sequence of dates. For all amounts reflected in the KUDiR, documentary evidence must be available in the form of a primary document stored in the accounting department.

Based on the entries made in the book, at the end of each quarter, the amount of the advance payment under the simplified tax system will be calculated, and at the end of the year the tax amount will be calculated. Therefore, the information in the form must fully reflect reliable information about completed transactions in order for the tax base to be calculated correctly.

The book of expenses and income of an individual entrepreneur can be drawn up both on paper and in electronic form:

1. When maintaining a paper form, a blank form should be laced up, numbers should be put on the sheets, on the back of the book, indicate the number of sheets, which is certified by the signature of the entrepreneur and seal, if any. All errors are corrected manually, next to the blot is the date of editing, the signature of the individual entrepreneur and a stamp, again if available.
2. The electronic method of maintaining KUDiR significantly simplifies the accounting procedure: the form is printed out at the end of each quarter, laced up, sheet numbers are indicated, the number of sheets and an IP visa with a seal are affixed on the back.

There is no obligation to annually submit completed books to the tax office. However, filling out the form is mandatory, as this document may be required by the tax authority within the framework of the law.

In the new year, a new book of income and expenses for individual entrepreneurs begins, a sample of which will be presented below.

Section 1 Income and Expenses

This is, in fact, the main section in which the actual accounting of operations is carried out. Each entry must have its own serial number, a clearly indicated amount and a supporting source document. The storage of justification documents for entries in KUDiR is especially important for individual entrepreneurs on the simplified tax system in the “income without expenses” option. In this case, the basis for the simplified tax system is reduced by the amount of money spent, so each cost object may fall under the close attention of controllers. Lack of properly executed supporting documents can lead to additional losses in the form of additional tax, fines and penalties.

Innovations in 2019 in the first part of the form affected entrepreneurs and organizations on the simplified tax system that are controlled by foreign firms. Now in the legal act there is a definite indication that there is no need to reflect in column 4 the income of a foreign counterparty. By default, this rule was in effect before, but the legislator did not enshrine it in any of the current regulations. Thus, the book of income, which is also the book of expenses of an individual entrepreneur, should not contain the amounts of profit of a controlled foreign company.

Section 2 Acquisition of Large Objects

Designed to reflect acquired expensive objects during the year. It is filled in only when applying the simplified tax system, taking into account expenses (15%). Changes in laws in 2019 did not affect this section, so the procedure for reflecting objects of long-term use in it has not changed.

Section 3, damages

This section is also filled out by entrepreneurs on the simplified tax system 15%. The sheet should reflect information on the negative financial result obtained before the reporting period. That is, if in 2017 the final result of the business turned out to be unprofitable and this fact was declared, then such a loss can reduce the tax base in 2019 (as well as in 2019 and so on until 2028 inclusive, for a total of 10 years).

Section 4, on premiums

The IP is filled in at the USNO with the object "Income". The columns indicate the amounts of insurance premiums in various areas, paid on a mandatory and voluntary basis, as well as paid sick leave. All these amounts legitimately reduce the tax base at the simplified tax system of 6%, and therefore their reflection in the form should be supported by supporting documents.

Since 2019, for businessmen whose activities are carried out without the involvement of third-party labor, there is the right to reduce the tax base on the transferred insurance premiums “for themselves”. Such amounts are calculated in the order reflected in Article 430 of the Tax Code. The amount of expenses of this type is subject to entry in column 4 of this section.

Section 5, about sales tax

This is a new section of the form from 2019, it is drawn up by simplistic people at the “income” object. It records chronologically the amounts of paid sales tax, which are deducted from the amount of tax payable.

Such a payment is made by businessmen whose activities are related to trade, and this activity should be carried out in Moscow, St. Petersburg or Sevastopol. In 2019, the trading fee is paid only by trading businessmen in Moscow.

Thus, the main innovations in 2019 that affected KUDiR are:

• the first section does not reflect the income of controlled foreign firms;
• in the fourth section, column IV indicates the right of an individual entrepreneur to reflect insurance premiums “for himself”;
• the amounts of trading fees paid during the year and reducing the tax are reflected in the new fifth section of the form.

It should be noted that in 2019 there is no mandatory rule to endorse a stitched book with a seal if the entrepreneur or organization has previously refused to use it. In the absence of a seal, the form is simply endorsed by the head on the back.

Examples of design KUDiR

The book of income and expenses for individual entrepreneurs on different tax systems is somewhat different, below is a sample of filling out this form in each option for using the simplified tax system with different objects, and also presented short review forms when applied by the entrepreneur common system.

Consider, according to the points of KUDiR for IP on USN 6, a sample of filling in 2019:

1. The first sheet shows general information about IP: full name, TIN, which object of the simplified tax system is used, location, bank details, date of filling out the form, reporting year.
2. The second section should contain information on taxable income by quarters, indicating the details of supporting documents. Column 5 remains empty. The total amount of funds received is displayed at the end of the section.
3. In the fourth part, information is entered on the transferred insurance premiums and sick leave for employees or for oneself in the absence of employees (Article 430 of the Tax Code). At the bottom, the final amount is necessarily calculated - it will reduce the USN base.
4. The new section 5 will be filled out only if we are talking about a businessman selling goods in Moscow. For St. Petersburg and Sevastopol this species payment has not yet been made.

Despite the fact that with this option of taxation, the right to reduce the tax on the amount of purchase of non-current assets is not established, and sheet 3 of the KUDiR remains empty, the obligation to take them into account in the accounting department remains (Law on Accounting and PBU 6/01).

Filling out the form for individual entrepreneurs on the simplified tax system 15%

Let's analyze the features of filling out KUDiR for individual entrepreneurs with a rate of 15% and a sample of its filling in 2019:

1. Title page is filled in the same way as at a rate of 6%, except for the object: the value “income minus expenses” is entered in the corresponding cell.
2. The second section includes information about all receipts and expenses incurred. This also includes records of payment of insurance premiums, as well as wages. The totals are calculated by income in line 010, by expenses in line 020. If there is a profit, it is recorded in line 040, if there is a loss, it is entered in cell 041 without a minus sign.
3. Sheet 3 contains very full information on non-current assets that are directly used in the process of making a profit, subject to the simplified tax system at a rate of 15%. All information about objects is filled in in strict accordance with the data accounting.
4. The section on the amount of loss of previous years reflects the amount of negative results carried forward to this year as a factor reducing the tax base. For example, if at the start of operations in 2017 the business made a loss of 60,000 rubles, and already in 2019 the profit (line 010 of section 1) amounted to 40,000 rubles, then the current year has a zero base on the simplified tax system of 15%, and for 2019 20000 will remain. unused loss that would legitimately reduce future profits.

The remaining sheets of the form numbered 4 and 5 with the STS 15% are not filled out. All data on expenses with this option of the simplified tax system are displayed in the second section of the KUDiR and go to reduce the base for the simplified tax system.

For electronic filling Books under the simplified tax system can use the Elba program (free for 30 days) or Taxpayer Light. They will help you generate reports automatically.

KUDiR for individual entrepreneurs using DOS

The KUDiR form is legislated by order 86n, its date is 08/13/02 (Ministry of Finance together with the Federal Tax Service). This form is quite complicated, since in essence it replaces full-fledged accounting for the entrepreneur. Its completion is mandatory only for businessmen paying personal income tax, when using only the simplified tax system, PSN, UTII or ESHN, this book is not relevant.

The first section is for recording income received and expenses incurred. At the same time, the form contains sub-tables for separate accounting of income and expenses from taxable and non-VATable transactions. Sheets from the second to the fourth are filled out in the presence of fixed assets, IBE and intangible assets, they reflect the calculation of depreciation amounts. The fifth section is devoted to wages and related tax deductions. In the final part, the personal income tax base is calculated.

Suppose that an individual entrepreneur in the reporting period purchased porcelain figurines in the amount of 1 million rubles, in the same period it was possible to sell only 60% of the purchased goods in the amount of 800 thousand rubles.

Book completion:

• sheet 1-1A will contain information on the purchase price of the sold goods and on the remains of figurines in the warehouse;
• in parts 1-4A, delivery costs should be reflected, for example, in the amount of 98 thousand rubles;
• 1-6A will reflect the total cost of the purchased figurines and the cost of those that were sold directly (600 thousand rubles);
• table 1-7A will summarize the completed transaction, taking into account transportation;
• if you have your own fixed assets, for example, computers, their depreciation is reflected in sheet 2-1;
• section 5 will reflect the paid salary of the storekeeper;
• all transferred amounts in the form of totals are entered in the summary sheet under number 6.

For automatic filling of this complex form, you can use the My Business online service. You can also download up-to-date form templates from this portal.

Book of income and expenses of organizations and individual entrepreneurs applying the simplified taxation system ( USN or USNO) are conducted by organizations and individual entrepreneurs that apply a simplified taxation system, in which, in chronological order, on the basis of primary documents, all business transactions for the reporting (tax) period are reflected in a positional way.

The procedure for filling out the book of accounting for income and expenses of organizations and individual entrepreneurs applying the simplified taxation system. USNO (as amended by the Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 152n, as amended by the decision Supreme Court RF dated 26.05.2006 N GKPI06-499)

General requirements

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

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

1.3. Maintaining the Book of Accounting for Income and Expenses, as well as documenting the facts of entrepreneurial activity is carried out in Russian. Primary accounting documents drawn up on foreign language or languages ​​of the peoples of the Russian Federation, must have a line-by-line translation into Russian.

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

1.5. The book of accounting for income and expenses must be laced and numbered. On the last page of the Book of Income and Expenses, numbered and laced by the taxpayer, the number of pages contained in it is indicated, which is confirmed by the signature of the head of the organization (individual entrepreneur) and sealed by the organization (individual entrepreneur - if any), and also certified by the signature official tax authority and sealed with the seal of the tax authority prior to its maintenance. On the last page of the Book of Accounting for Income and Expenses, numbered and laced by the taxpayer, which was kept in electronic form and output at the end of the tax period on paper, the number of pages contained in it is indicated, which is confirmed by the signature of the head of the organization (individual entrepreneur) and sealed by the organization ( individual entrepreneur - if any), as well as certified by the signature of an official of the tax authority and affixed with the seal of the tax authority.

1.6. Correction of errors in the Book of Accounting for Income and Expenses must be justified and confirmed by the signature of the head of the organization (individual entrepreneur) indicating the date of correction and the seal of the organization (individual entrepreneur - if any).