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 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 carried out without fail, if you have not conducted any activity during the year, you must 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, the form is approved by Order of the 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?

Section V has been added, which is necessary to reflect the trade tax, which is currently relevant for Moscow entrepreneurs.
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 the old KUDIR form.

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);
IP INN (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 written on a separate line; you add the number of lines yourself when you print the form. In table 5 column:

No. – enter the entry number in order;
Date and number of the primary document – enter information on the document that is the basis for recording the transaction;
Contents of the operation – write down the essence of the operation;
Income – indicate the amount of income;
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 compose 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:

Expenses from payments to assist unemployed citizens;
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.

The approval procedure is not prescribed by law. Therefore, you can submit your accounting book form to the inspectorate for certification with a covering letter. Before submitting the book, please prepare it in advance according to the general rules.

Compile a book of income and expenses in a single copy. Open a new accounting book every year. This follows from the provisions of paragraph 4 of the Procedure for recording income and expenses for entrepreneurs, as well as from paragraph 2 of the general requirements for the procedure for filling out the accounting book.

Ways to keep a book

You can keep a book of income and expenses both on paper and in electronic form (clause 7 of the Procedure for recording income and expenses for entrepreneurs).

Depending on the form in which the book of income and expenses is kept (paper or electronic), the procedure for its preparation varies.

If an entrepreneur keeps an accounting book on paper, before starting to make entries in it, it is necessary to:

fill out the title page;

sew and number the pages. On the last page of the laced and numbered book, indicate the number of pages it contains;

have the book certified by the tax office and sealed.

If an entrepreneur keeps an accounting book in electronic form, then at the end of the tax period it must be:

print;

sew, number the pages and indicate their number on the last page;

have the book certified by the tax office and sealed. To be certified by the tax office, the printed book must be submitted no later than the deadline established for filing a tax return, that is, no later than April 30 of the year following the reporting year.

This follows from the provisions of paragraph 8 of the Procedure for accounting for income and expenses for entrepreneurs.

Responsibility

Attention: the absence of a ledger for accounting income and expenses is an offense for which tax liability is provided under Article 120 of the Tax Code of the Russian Federation.

If an entrepreneur does not have a book for recording income and expenses, this is a gross violation of the rules for recording income, expenses and the object of taxation.

The fine for the entrepreneur will be:

10,000 rub. - if such a violation was committed during one tax period;

30,000 rub. - if the violation was committed over several tax periods.

If the violation led to an understatement of the tax base, it will entail a fine of 20 percent of the amount of unpaid tax, but not less than 40,000 rubles.

This procedure is provided for in Article 120 of the Tax Code of the Russian Federation.

Composition of the accounting book

The book of accounting for income and expenses of an entrepreneur on the general taxation system consists of six sections:

Section I “Accounting for Income and Expenses”;

Section II “Calculation of depreciation of fixed assets”;

Section III “Calculation of depreciation for low-value and wear-and-tear items that have not been written off as of January 1, 2002”;

Section IV “Calculation of amortization of intangible assets”;

Section V “Calculation of accrued (paid) income in the form of wages and taxes withheld from them”;

Section VI “Determination of the tax base”.

Each section of the accounting book consists of several tables. They need to be filled out if the entrepreneur carried out transactions for which the corresponding tables are intended to be reflected.

Making entries

Enter entries about business transactions into the accounting book in chronological order based on primary documents (clause 4 of the Procedure for accounting for income and expenses of entrepreneurs).

Keep records of income, expenses and business transactions in rubles (paragraph 1, clause 5 of the Procedure for accounting for income and expenses of entrepreneurs). Income and expenses expressed in foreign currency should be taken into account together with income and expenses in rubles. They must be recalculated at the official rate established by the Bank of Russia on the date of recognition of the corresponding income (on the date of actual expenditure) (paragraph 2, clause 5 of the Procedure for accounting for income and expenses of entrepreneurs).

Reflection of income and expenses

Income and expenses are reflected in the accounting book on the date of their actual payment. When showing income, do not reduce it by the amount of the tax deduction. This follows from paragraphs 13 and 14 of the Procedure for accounting for income and expenses of entrepreneurs.

Income received as a result of the offset of mutual claims should be reflected in the accounting book as of the date of signing the act of offset. The expenses incurred in connection with the offset of mutual claims should be reflected in the accounting book as of the same date (provided that at the time of signing the act, other conditions for recognizing expenses were met). On the date of signing the netting act, the obligations of the seller (performer) and buyer (customer) are extinguished (Article 410 of the Civil Code of the Russian Federation).

Determine income from the sale of fixed assets and intangible assets as the difference between the sales price and their residual value (clause 14 of the Procedure for accounting for income and expenses of entrepreneurs).

Completing Section I

Section I consists of seven tables, six of which provide two options for filling them out:

Table 1-1A “Accounting for purchased and consumed raw materials by type of goods (work, services)”;

Table 1-1B “Accounting for purchased and consumed raw materials by type of goods (work, services)”;

Table 1-2 “Accounting for produced and consumed semi-finished products by type of goods (work, services)”;

Table 1-3A “Accounting for purchased and consumed auxiliary raw materials and supplies by type of goods (work, services)”;

Table 1-3B “Accounting for purchased and consumed auxiliary raw materials and supplies by type of goods (work, services)”;

Table 1-4A “Accounting for other material costs (including fuel, electricity, transport services, etc.) and their distribution by type of activity”;

Table 1-4B “Accounting for other material costs (including fuel, electricity, transport services, etc.) and their distribution by type of activity”;

Table 1-5A “Quantitative and total accounting of spent material resources on manufactured finished products by type of goods (work, services)”;

Table 1-5B “Quantitative and total accounting of spent material resources on manufactured finished products by type of goods (work, services)”;

Table 1-6A “Accounting for income and expenses by type of goods (work, services) at the time of their commission”;

Table 1-6B “Accounting for income and expenses by type of goods (work, services) at the time of their commission”;

Table 1-7A “Accounting for income and expenses for all types of goods (work, services) for the month”;

Table 1-7B “Accounting for income and expenses for all types of goods (work, services) for the month.”

Please fill out tables with the letter “A” if you carry out transactions subject to VAT. Fill out tables with the letter “B” when performing transactions that are not subject to VAT. If an entrepreneur carries out both operations subject to VAT and exempt from taxation, it is necessary to keep separate records of such operations and, accordingly, fill out tables with both the letter “A” and the letter “B”.

Fill out Table 1-1 based on the primary documents on the acquisition of goods (work, services) used for the production of finished products (performance of work, provision of services). In this table, do not reflect purchased material resources (fuel, electricity, transportation costs, etc.), which are subject to reflection in table No. 1-4.

In Table 1-2, reflect the operations for accounting for produced and consumed semi-finished products by type of goods (work, services) from purchased and consumed raw materials, which were previously reflected in Table No. 1-1.

Use Table 1-3 to account for purchased and consumed auxiliary raw materials and materials by type of goods (work, services) that form the basis of the finished product (work, services).
Material costs not reflected in tables 1-1 and 1-3 are indicated in table 1-4.

In Table 1-5, form the full cost of the finished product (work performed, service provided) based on data from the previous tables.

In Table 1-6, reflect the income from business activities and the expenses associated with obtaining this income. The table is completed at the time the relevant income and expenses are recognized.

If an entrepreneur is engaged only in trade and does not form the cost of finished products (work performed, services provided), fill out table 1-6 based on data from tables 1-1 and 1-4.

Fill out Table 1-7 based on the results of each month based on the data reflected in Table 1-6. This table determines the income and expenses of the current month, which are subsequently taken into account when calculating personal income tax.

Completing Section II

Section II consists of two tables:

Table 2-1 “Calculation of depreciation of fixed assets directly used for business activities for the tax period of 200 __ year”;

Table 2-2 “Calculation for continuing depreciation on fixed assets acquired before January 1, 2002 and used for business activities for the tax period of 200 ___ year.”

Both tables are intended to reflect transactions related to the movement of fixed assets.

Reflect the data on the entrepreneur's fixed assets in Section II of the book of accounting for income and expenses in a positional manner for each object separately. Make initial entries in this section at the time of commissioning of acquired (manufactured) fixed assets. Annually calculate the amount of depreciation of fixed assets to be included in current year expenses and display the balance to be written off in subsequent tax periods.

Such rules are contained in the General Requirements approved by order of August 13, 2002 of the Ministry of Finance of Russia No. 86n and the Ministry of Taxes of Russia No. BG-3-04/430.

Completing Section III

Section III includes one table:

Table 3 “Calculation for continuing the accrual of depreciation on low-value and wear-and-tear items that remained not written off as of January 1, 2002 for the tax period of 200 ___ year.”

In this section, reflect the depreciation charge and disposal of low-value and wear-and-tear items that were not written off as of January 1, 2002. The cost of used items is repaid through depreciation in two stages: the first 50 percent of the original cost is written off when the item begins to be used, and the remaining 50 percent when it is disposed of. The remaining 50 percent of the cost of low-value and wear-and-tear items upon disposal should be reflected in column 5 of table 3 of section III of the book of accounting for income and expenses.

Such rules are contained in the General Requirements approved by order of August 13, 2002 of the Ministry of Finance of Russia No. 86n and the Ministry of Taxes of Russia No. BG-3-04/430.

Completing Section IV

Section IV consists of two tables:

Table 4-1 “Calculation of depreciation of intangible assets directly used for business activities for the tax period of 20 __ year”;

Table 4-2 “Calculation for continuing depreciation on intangible assets acquired before January 1, 2002 and used for business activities for the tax period of 20 ___ years.”

This section is intended to reflect the movement of intangible assets. Make initial entries in this section at the moment you begin to use the acquired (created) intangible assets. Calculate the amount of amortization of intangible assets annually to include in current year expenses and display the balance to be written off in subsequent tax periods.

Such rules are contained in the General Requirements approved by order of August 13, 2002 of the Ministry of Finance of Russia No. 86n and the Ministry of Taxes of Russia No. BG-3-04/430.

Completing Section V

Section V includes one table:

Table 5 “Calculation of accrued (paid) income in the form of wages and taxes withheld from them for the 20 ___ year.”

This section is intended to reflect transactions related to the calculation and payment of salaries (bonuses, remunerations, etc.), as well as the withholding of personal income tax from these payments. Please fill out Table 5 monthly.

Such rules are contained in the General Requirements approved by order of August 13, 2002 of the Ministry of Finance of Russia No. 86n and the Ministry of Taxes of Russia No. BG-3-04/430.

Completing Section VI

Section VI consists of three tables:

Table 6-1 “Determination of the tax base for personal income tax for the tax period of 20 __ year”;

Table 6-2 “Register of other expenses related to business activities for the tax period of 20 __ year”;

Table 6-3 “Register of expenses incurred in the reporting tax period, but related to the receipt of income in the following tax periods.”

This section is summary and is intended to summarize the information included in previous sections of the book of income and expenses.

Fill out the line “Income from the sale of goods, work performed, services rendered” in Table 6-1 based on the data reflected in column 16 of table 1-7A and (or) column 15 of table 1-7B.

In the “Other income” line of Table 6-1, indicate the amount of other income, including the value of property received free of charge.

In the “Total Income” line of Table 6-1, reflect the total value of income received during the tax period. Transfer the amount of income reflected in this line to line 030 of sheet B of the declaration in form 3-NDFL.

Fill in the line “Material expenses” based on the data reflected in column 10 of Table 1-7A and (or) Table 1-7B. Transfer the amount of material expenses to line 050 of sheet B of the declaration in form 3-NDFL.

In the line “Depreciation amounts for depreciable property”, reflect the depreciation accrued for the tax period for fixed assets and intangible assets based on the data in the tables of sections II, III, IV. Transfer the value of this line to line 060 of sheet B of the declaration in form 3-NDFL.

In the line “Labor expenses”, reflect the accrued wages and benefits in favor of the entrepreneur’s employees for the tax period based on the data in Section V. Transfer the value of this line to line 070 of sheet B of the declaration in form 3-NDFL.

Fill in the line “Other expenses” based on the data from table No. 6-2. Transfer the value of this line to line 090 of sheet B of the declaration in form 3-NDFL.

In the “Total expenses” line, reflect the total value of all the entrepreneur’s expenses taken into account when calculating personal income tax for the tax period. Transfer the data from this line to line 040 of sheet B of the declaration in form 3-NDFL.

Fill in the line “Expenses incurred in the reporting tax period, but related to the receipt of income in the following tax periods” based on the data in Table 6-3.

Table 6-2 serves to decipher other expenses incurred by an entrepreneur in the current tax period and taken into account when calculating personal income tax.

In Table 6-3, show expenses that are incurred in the current tax period and that will be recognized in subsequent tax periods (after the related revenues are received).

Such rules are contained in the General Requirements approved by order of August 13, 2002 of the Ministry of Finance of Russia No. 86n and the Ministry of Taxes of Russia No. BG-3-04/430.

An example of filling out a ledger for accounting income and expenses of an entrepreneur

A.A. Ivanov registered as an entrepreneur on October 28, 2014. It applies the general taxation system and is a VAT payer.

During 2014, he carried out the following business transactions.

November 5 - purchase of construction sand in the amount of 5000 cubic meters. m at a price of 354 rubles/cubic. m, including VAT (18%) - 54 rubles.

November 22 - purchase of a computer (cost 49,560 rubles, including VAT - 7,560 rubles) and putting it into operation. The useful life of the computer is 25 months.

November 25:
- sales of sand in a volume of 4000 cubic meters. m at a price of 531 rub./cubic. m, including VAT - 81 rubles;
- payment for delivery of sand to the buyer - the amount of 177,000 rubles, including VAT - 27,000 rubles;

December 30th:
- payment of Avdeeva’s salary - the amount of 17,452 rubles. (20,000 rub. - (20,000 rub. - 400 rub.) × 13%);
- transfer of personal income tax from Avdeeva’s salary - the amount is 2548 rubles. ((RUB 20,000 - RUB 400) × 13%);
- transfer of insurance premiums from Avdeeva’s salary - the amount is 6800 rubles. (RUB 20,000 × 34%);
- transfer of a fixed insurance payment from the income of the entrepreneur - the amount of 2847 rubles. (4300 × 31.1% × (2 months + 4 days: 31 days). Ivanov does not pay voluntary contributions to the Social Insurance Fund of Russia;
- payment of bank commission for maintaining a current account - the amount is 500 rubles.

December 31 - depreciation on the computer - the amount is 1680 rubles. (RUB 42,000: 25 months).

At the end of 2014, the entrepreneur filled out book of income and expenses entrepreneur in the amount corresponding to the business transactions he performed in 2014.

, PSN, Unified Agricultural Tax (i.e. everything except UTII).

Organizations on the simplified tax system.

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

Submission and certification of KUDiR

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

KUDiR forms

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

Instructions for filling out KUDiR on the simplified tax system

Title page

Field " OKUD form" is not filled in.

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

Field " OKPO» is filled out if you have an information letter from Rosstat that contains this number.

In field " Object of taxation“Income” or “Income reduced by expenses” is indicated.

In addition, do not forget to indicate:

the year for which KUDIR is filled out;
name of LLC or full name of individual entrepreneur;
TIN and KPP for an LLC or TIN for an individual entrepreneur (two different fields are provided);
legal address of the LLC or residence address of the individual entrepreneur;
current account numbers and names of banks in which they are opened (if any).

Section I. Income and expenses

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

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

Fixed assets– these are objects of property 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, they do not have a material form and are the result of intellectual activity. For example, invention rights, trademarks, copyrights, etc.

Which sections of KUDIR on OSNO should an individual entrepreneur fill out (trade, non-cash only)?

In your case, if the individual entrepreneur does not have depreciable property and employees, then in the KUDiR the individual entrepreneur on OSNO fills out Section I and Section IV. A detailed procedure for filling out KUDiR for an individual entrepreneur on OSNO with an example is given below in the recommendation.

How can an entrepreneur reflect indicators in the book of income and expenses in the general taxation system?

Composition of the accounting book

The book of accounting for income and expenses of an entrepreneur on the general taxation system consists of six sections:

Reflection of income and expenses

Income and expenses are reflected in the accounting book on the date of their actual payment. When showing income, do not reduce it by the amount of the tax deduction. This follows from the points and Procedure for accounting for income and expenses of entrepreneurs.

Completing Section I

If an entrepreneur is engaged only in trade and does not form the cost of finished products (work performed, services provided), fill out table 1-6 based on data from tables 1-1 and 1-4.

Such rules are contained in the General Requirements, approved by order of August 13, 2002 of the Ministry of Finance of Russia No. 86n and the Ministry of Taxes of Russia No. BG-3-04/430.

Completing Section II

Completing Section III

Completing Section IV

Completing Section V

Completing Section VI

An example of filling out a ledger for accounting income and expenses of an entrepreneur

A.A. Ivanov registered as an entrepreneur on October 28, 2015. It applies the general taxation system and is a VAT payer.

During 2015, he carried out the following business transactions:

– November 5 – purchase of construction sand in the amount of 5000 cubic meters. m at a price of 354 rubles/cubic. m, including VAT (18%) - 54 rubles;

– November 22 – purchase of a computer (cost 49,560 rubles, including VAT – 7,560 rubles) and putting it into operation. The useful life of the computer is 25 months;

- November 25:
– sales of sand in a volume of 4000 cubic meters. m at a price of 531 rub./cubic. m, including VAT – 81 rubles;
– payment for the delivery of sand to the buyer – the amount of 177,000 rubles, including VAT – 27,000 rubles;

– November 30 – payment of bank commission for maintaining a current account – amount 500 rubles;

– December 1 – hiring of accountant O.N. Avdeeva with a monthly salary of 20,000 rubles;

– December 28 – payment of office rent for January 2016 – amount 100,000 rubles. (without VAT);

December 30th:
– payment of Avdeeva’s salary – amount 17,452 rubles. (20,000 rub. – (20,000 rub. – 400 rub.) x 13%);
– transfer of personal income tax from Avdeeva’s salary – amount 2548 rubles. ((RUB 20,000 – RUB 400) x 13%);
– transfer of insurance contributions from Avdeeva’s salary – amount 6,000 rubles. (RUB 20,000 x 30%);
– transfer of a fixed insurance payment from the entrepreneur’s income – the amount is 3303 rubles. (5965 rubles x 26% x (2 months + 4 days: 31 days)). Ivanov does not pay voluntary contributions to the Russian Social Insurance Fund;
– payment of a bank commission for maintaining a current account – the amount is 500 rubles;

December 31 - depreciation on the computer - the amount is 1680 rubles. (RUB 42,000: 25 months).

At the end of 2015, the entrepreneur filled out a book of income and expenses of the entrepreneur in the amount corresponding to the business transactions he performed in 2015.

Having received the status of an individual entrepreneur, you must comply with all formalities of doing business. In order to report to various departments, you must have a book of income and expenses (KUDiR). Each tax system has its own rules for maintaining this book. The most difficult type is KUDiR on OSNO.

Accounting Rules

An individual entrepreneur must record all his income and expenses in KUDiR. This is stated in Order of the Ministry of Finance No. 86n of the Russian Federation dated August 13, 2002.

Accounting for funds must be kept in rubles, but if you work in foreign currency, then the amounts are transferred according to the rate established by the Central Bank on the date on which the income or expense was received. The book must be filled out in Russian. In the case when your primary accounting documents are compiled, for example, in English, then you need to translate each line.

If you operate in the field of education, sports, culture or healthcare, then consider one feature when filling out the book. In addition to the general numbers, it is necessary to indicate the passport details and TIN of the people to whom the services are provided.

If you have a specific area of activity and the existing options for recording records do not suit you, then, together with the tax office, you can “tailor” the book to the specifics of your company. To do this, you need to bring it to the tax office (already completed according to the rules) and indicate in the covering letter what changes need to be made.

Rules for registration of KUDiR

The accounting book is not given to you; you need to download or buy it. It can be maintained in paper or electronic form.

Filling out the paper version of the book:

Fill out the title page.
Lace it up.
Number the pages.
At the end of the book, indicate the number of pages.
Assure.
Put a stamp at the tax office.

The e-book is filled out in the same way, only you need to print it first.

By April 30 of the year following the reporting year, the KUDiR must be certified by the tax authorities. For example, a book with accounts for 2017 must be submitted to the inspectorate by April 30, 2018.

Never stop doing your bookkeeping. The book of income and expenses is not a basis for refusing it.

Rules for maintaining KUDiR

The book of income and expenses for individual entrepreneurs on OSNO consists of 6 sections. We keep records as actions are carried out - strictly on the date on which the monetary transaction occurred. We pay insurance premiums every quarter. If you made corrections in the book, you must explain them, indicate the date of the corrections and put a stamp, if any.

Support the operations recorded in KUDiR with correctly completed documents. Without them, records cannot be considered authentic. If you purchase a product, you must attach a receipt to any document confirming the purchase.

Fines for lack of KUDiR

What happens if you didn't keep a book? Responsibility for this is provided under Art. 120 of the Tax Code of the Russian Federation.

For violating accounting rules, you face fines:

10,000 rubles - if you do not have a book for one period.
30,000 rubles – if there are no books for several years.
If the absence of a book caused an underestimation of the tax base, then a fine will be assessed in the amount of 20% of the amount of unpaid tax. The minimum amount is 40,000 rubles.

One more important clarification. Account books should not be confused. If an entrepreneur works for OSNO, then KUDiR should be for OSNO. There is also a corresponding accounting book for various taxation systems.

KUDiR must be kept for 4 years, and you must present the books. A new tax period means a new book, regardless of whether the old one has ended or not.

A correctly and timely completed accounting book is the key to peace of mind for an entrepreneur. Take your reporting seriously and don’t have to worry about administrative checks.