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Instructions for filling out kudir. KUDiR: filling samples

The Income and Expense Accounting Book (KUDiR) is used for correct and accurate tax accounting; it has nothing to do with accounting. All individual entrepreneurs who rely on the simplified tax system (simplified tax system) in their activities are required to maintain it. There are two options for maintaining KUDiR for individual entrepreneurs on the simplified tax system: paper and electronic. In the first case, a document form printed on paper is filled out, all data is entered into it manually. In the second case, an electronic form is filled out, this is done using special programs or online services.

A unified form is provided for maintaining a book of income and expenses. It is the same for both paper and electronic forms.

The difference is that the paper document, even before filling out, must be numbered, stitched, sealed and signed by the individual entrepreneur. The electronic version of the book is numbered, bound and stamped only at the end of the reporting period (year). Starting from 2013, KUDiR is certified only by individual entrepreneurs; this is not required by the Tax Inspectorate.

In the process of maintaining and filling out the CG of income and expenses, both in paper and electronic form, correction of errors is allowed. When entering data manually using a pen, each correction must be justified and certified by the signature and seal of the entrepreneur. In the electronic version, corrections can be made even before the document is printed.

Filling out the D&R accounting book is carried out on the basis of primary documentation (contracts, checks, invoices, etc.). All entries are made in it in accordance with the chronology of certain households. transactions performed within the reporting period. When making entries, the serial number and date of the document on the basis of which it was made must be indicated.

How is KUDiR filled out?

When reflecting a certain income in KUDiR, always specify its type (for example, revenue). The date of receipt of income (reflected in KUDiR) is the actual date of its receipt, that is, the funds are credited to the bank account, deposited in the cash register, etc.
When reflecting expenses in KUDiR, always refer to the relevant articles of the Tax Code of the Russian Federation, on the basis of which expenses are recognized on a certain date and entered into the accounting book for the same date.

The following operations may be included as expenses:

Costs of individual entrepreneurs for paying salaries to employees (wages), purchasing materials (raw materials), expenses for repaying interest on loans. They are entered into KUDiR on the date of actual debiting of funds from the r/account or payment from the cash register.
Expenses incurred in connection with the purchase of any goods (products) for the purpose of subsequent sale. Reflected as the goods are sold.
Costs of transporting goods, storing them, and possibly servicing.

It makes more sense to show expenses and income on separate lines.
If there is VAT, it should be reflected in the KUDiR for individual entrepreneurs on the simplified tax system as a separate line, while value added tax can be taken into account as a total amount, for this you do not need to wait for the complete sale of all goods.
A new KUDiR should be created for each reporting period (year).
When maintaining a book in electronic form, at the end of the reporting period, absolutely all its sections are printed, including unfilled ones.
KUDiR is carried out even when the activities of the individual entrepreneur are not actually carried out. In this case, a zero KUDiR is printed.

Filling out KUDiR is quite simple, you can see this from the presented sample.

Form and sample of filling out KUDiR

Good afternoon, dear readers! Today we continue the series of articles on how to fill out KUDIR for those who use a simplified tax regime or a patent as a special tax regime. We have already written about, as well as about. Today we will talk about KUDIR for those who calculate tax on a different base, reducing income for expenses. It’s more difficult to fill out such a KUDIR, but you can still figure it out. If you do not have many transactions per year, then you can fill it out yourself.

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

I think there is no need to remind you that KUDIR is maintained by all individual entrepreneurs and companies that use the simplified form. There are no fundamental differences in filling out the book with the first and second ones - everything is done almost the same way. We have already spoken about the basic requirements for filling it out, so we will not repeat ourselves. Let's get straight to the point.

KUDIR has a unified form, you need to fill it out. You can find the form and instructions for filling it out in Order of the Ministry of Finance of the Russian Federation No. 135n dated October 22, 2012, taking into account the changes made by Order of the Ministry of Finance No. 227n dated December 7, 2016. According to the updated KUDIR form, it is filled out starting from 2018; previous periods must be filled out on the old form. There are no changes for 2019; we fill out the data using the existing form.

You can also download the report form here HERE.

So, if you have already downloaded and printed the form and it is already in front of you, let’s go through its sections, of which there are only four. Well, plus the title page. The form contains:

Title page – here we indicate information about the taxpayer;
Section I Income and expenses – for quarterly reflection of income / expenses;
Section II Calculation of expenses for fixed assets and intangible assets, which are taken into account when calculating the tax base - filled out if the fixed assets and intangible assets themselves are available;
Section III Calculation of the amount of loss taken into account when calculating the simplified tax system - we fill it out again as necessary, i.e. if there was a loss in previous years;
Section IV Expenses that reduce the tax on the simplified tax system in accordance with the Tax Code of the Russian Federation - here the amounts of insurance premiums are shown by those who calculate the simplified tax system on Income.
Section V Trade Fee Data. For now, this Section is relevant only for Moscow entrepreneurs who use the simplified tax system “Income” and pay a trade tax.

Step 1: How to fill out the cover page

Filling out the title page here is no different from how it is filled out in KUDIR for the simplified tax system-Income. We do everything exactly the same. The only difference: in the column “Object of taxation” we write down the following “income reduced by the amount of expenses.” That's all! The title card is ready!

Here is an example of filling it out:

Step 2: What to put in Section I Income and Expenses

This part of the Accounting Book indicates income and expenses that are taken into account when determining the taxable base under the simplified tax system. Here you will find four tables: one table for one quarter. Do not forget that each operation is written on a separate line; the required basis is a specific primary document. We add the number of lines if necessary.

Each table has five columns: the transaction number in order, the number and date of the document that is the basis of the entry, the essence of the transaction, the amount of income or expense - depending on what is being reflected.

Let's try to fill out one of the tables using the following initial data: Start LLC is engaged in the installation of plastic windows. In January 2019, the organization provided services to two customers, receiving payment for services on January 14, 2019 in the amount of 30 thousand rubles and on January 16, 2019 in the amount of 25 thousand rubles. To carry out work on installing windows on 01/11/2019 at 12 00 0 rubles were purchased for consumables, including VAT. Start LLC has one employee, who was paid a salary of 4,500 rubles on January 30, 2019. On January 31, 2019, insurance premiums in the amount of 1,350 rubles were paid for the employee. In addition, the organization has a computer listed as its operating system; its residual value as of January 1, 2019 is 18,000 rubles.

So what do we cover in Section I?

In expenses we reflect the costs of purchasing consumables; incoming VAT is also written off simultaneously with the materials, but in a separate line;
Next, we reflect the receipt of income on January 14 and 16;
Then we include as expenses the amount of the employee’s salary and insurance premiums that the employer paid for him;
The last operation in the quarter will be the write-off of part of the cost of the operating system - the computer. This amount is first calculated in Section II. We'll look at how to do this below.

Let's reflect all the operations described above in KUDIR. An example of filling is given below:

For the sake of simplicity, let’s imagine that there were no more transactions in the year. But do not forget to reflect the write-off of part of the residual value of the computer in the following periods.

The rest of the tables will look like this:

Now you need to fill out the certificate for Section I. Everything here is quite simple. On line 010 we put the total income for the year - in our example it turned out to be 55,000 rubles. On line 020 we write down the total expenses for the year - we came up with 35,850 rubles. Line 030 is filled in provided that last year Start LLC also applied the simplified tax system and paid the minimum tax to the budget based on the results of the year. Here there should be a difference between the minimum tax paid and the amount of tax that was obtained in the usual calculation.

In our example, let LLC “Start” switch to paying the simplified tax system in 2019, so line 030 will remain empty. Now we believe that we have succeeded based on the results of 2019. We put the result either in line 040 or in line 050. Start LLC received a profit in the amount of 19,150 rubles - fill in line 040.

Step 3: How to do the calculations in Section II

With Section II, you really have to tinker. Most often, it will not be possible to fill it out without an accountant. So, Start LLC has a personal computer with a residual value of 18,000 rubles as part of the OS; it was purchased on January 16, 2018. It was put into operation on January 30 of the same 2018.

OS expenses accepted when calculating the simplified tax system depend on the time of purchase of the computer and its useful life. Here you need to refer to the classification of fixed assets by depreciation groups (for help - Decree of the Government of the Russian Federation No. 1 of 01/01/2012, as amended on 04/28/2018). So, the useful life of a PC is from 2 to 3 years. This means that its residual value must be written off in the first year of application of the simplification.

Here it is really best to contact an accountant. This applies to individual entrepreneurs and legal entities that have fixed assets, and especially to those who have switched to a simplified general tax payment system - there are many features here!

Section II must be completed for 1 quarter, then six months, 9 months and a year, that is, in total there will be four such tables in KUDIR.

What is indicated here?

Operation No.;
OS name – we have a “personal computer”;
Payment date for the OS item – set the date for payment (purchase) of the computer according to the primary documents, for us – 01/16/2018;
Date of submission of documents for the state. registration - in our example there will be a dash here, since there is no need to register the computer;
Commissioning date – set the date of this operation, in the example it is 01/30/2018, act No. 2;
Initial cost of the OS object – here is the initial cost of the OS purchased during the period of use of the simplified system. We bought a computer in 2018, when Start LLC was in general mode, so we put a dash here;
Useful life is the period according to the classification of OS objects; in our case it is 2 years;
Residual value - indicate 18,000 rubles;
The number of quarters during which we will operate the computer in this tax period (in 2019) – we have 4 quarters;
The share of the cost that will be written off during these 4 quarters is 100%;
The share of the cost of the object written off per quarter is 25% (100% divided into 4 quarters).

Now we calculate the amount of expenses written off for the quarter - we have 4,500 rubles, and for the year - 18,000 rubles. We reflected these 4,500 rubles in expenses for the last day of each period in Section I.

The remaining columns must be filled in if the LLC applied the simplified tax system in 2018 and has already written off part of the cost of the object (column 14); if the period of use of the OS is longer and part of its cost will be written off in the following periods (column 15), well, in column 16 the date of disposal (sale) of the OS is entered. Please note that there are as many lines in this section as we have OS and intangible assets.

In our case, the table for the 1st quarter looks like this:

Step 4: What to do with Title III

This section should only be completed by those who had losses in previous years. Moreover, these losses must relate specifically to the period of application of the simplification. In our example with Start LLC, the company has been using the simplified tax system since 2019, therefore, it does not need to fill out anything in this section.

To understand how it is filled in, let’s take other source data: Progress LLC has been using the simplified tax system since 2017. In 2017, the company received a loss equal to 100 thousand rubles, in 2018 there was also a loss, but 50 thousand rubles. Based on the results of 2019, the base for calculating the simplified tax system was 120,000 rubles (line 040 from the certificate to Section I).

How to fill out Section III in this case? First, we fill in the amounts of losses from previous periods that have not yet been carried forward to the beginning of the expired period. So, on line 020 we put “for 2017” and “100,000” rubles, on line 030 we put “for 2018” and “50,000” rubles. On line 010 we have the amount of these losses, which is equal to 150,000 rubles.

Now we go to line 120 and enter the tax base for 2019 - 120,000 rubles. In line 130 we put the amount of loss by which we can reduce the tax base for 2017 - according to our figures, it turns out that we can reduce it by the entire 120 thousand rubles, because the amount of losses from previous years is greater. We put a dash on line 140, since we have no losses in 2019.

On line 150 we put the amount of the remaining loss, which we can write off in the following periods - we will be able to write off in 2020 another 30,000 rubles remaining from the 2018 loss. In the following lines 160-250 we give a breakdown of this figure by year - in our example, the remaining loss relates to 2018.

The completed Section III will look like this:

If it’s hard to see in the screenshots, you can download the completed version of KUDIR in xls format.

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

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

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

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

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

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

The Income and Expense Accounting Book (KUDiR) is a tax register for individual entrepreneurs and legal entities using a simplified tax system. The KUDiR form in force today was adopted by order of the Ministry of Finance of the Russian Federation dated October 22, 2012 No. 135n, and from January 1, 2018, KUDiR simplified taxation system payers need to maintain on a new form, taking into account the changes made by order of the Ministry of Finance of the Russian Federation dated December 7, 2016 No. 227n. Let’s look at how this tax register will change for “simplified” entrepreneurs below.

New Book of accounting of income and expenses IP-USN

Maintaining KUDiR is mandatory both for taxpayers with the object “income” and for those who pay tax on the difference between income and expenses. A new Accounting Book is created for each calendar year and can be maintained on paper or electronically. The electronic KUDiR is printed at the end of the quarter. When the calendar year ends, the Book of Income and Expenses under the simplified tax system is stitched, its pages are numbered, and on the last sheet the manager or individual entrepreneur certifies the specified number of pages with his signature and seal (if any). The paper Book must be stitched and certified before filling it out - at the beginning of the year.

What will change in the Book of Income and Expenses for individual entrepreneurs starting next year? A new section V has been added to the KUDiR form, which is necessary for taxpayers using the simplified tax system for “income” who pay a trade tax. Since this fee is valid today only in the capital, this innovation will be relevant only for Moscow entrepreneurs.

A new section was introduced into the “Book of Income and Expenses” - 2018 for greater convenience: a “simplifier” can reduce the tax under the simplified tax system for “income” by the amount of the trade fee, but in the previous KUDiR form the fee was not allocated as a separate line, and therefore the tax amount was indicated already minus it.

The corresponding changes affected the procedure for filling out the “Book of Income and Expenses” (Appendix No. 2 to Order No. 135n). It has been supplemented with a new section VI, containing instructions for filling out the section on the trade fee, which reduces tax under the simplified tax system

Filling out the book of income and expenses under the simplified tax system by entrepreneurs

Since 2018, KUDiR has included a title page and five sections. Only transactions that affect the “simplified” tax base should be entered into the Accounting Book. Transactions are reflected in chronological order based on primary documents.

The updated form of the Income and Expense Accounting Book can be downloaded at the end of this article.

ChapterI is intended to reflect the income and expenses of the “simplified”. It includes 4 tables for each quarter, as well as a certificate about the total amounts of income and expenses for the tax period, the difference between the minimum tax paid and the tax accrued in the previous period and the result obtained - income or loss. A certificate in KUDiR for individual entrepreneurs is filled out by entrepreneurs who have chosen the object “income minus expenses.”

Filling out KUDiR requires each “primary” document for income or expense to be entered on a separate line, numbered in order. The date and number of the document (column 2), the content of the transaction (column 3) and the amount of income or expense (columns 4 and 5) are indicated. Next, the total quarterly amount of income and expenses taken into account for tax purposes and their amount from the beginning of the year are calculated.

Only expenses related to making a profit from his business are entered into the Income and Expense Book for an individual entrepreneur. A complete list of expenses taken into account by payers of the simplified tax system “income minus expenses” is contained in Art. 246.16 Tax Code of the Russian Federation. Simplified people “by income” do not fill out column 5, except for the cases specified in clause 2.5 of the “Procedure for filling out KUDiR”.

The following sections of the Book of Income and Expenses are filled out only by payers of the simplified tax system “income minus expenses”:

ChapterII – these are expenses incurred when purchasing fixed assets and intangible assets, taken into account for tax purposes. They depend on the useful life, the moment of acquisition and the depreciation group of the object.

ChapterIII“Books of accounting for income and expenses of the simplified tax system” must be filled out if in the previous tax period an entrepreneur incurred a loss on the simplified tax system, which he carries forward “for the future” over the next 10 years.

The last sections IV and V are filled out only by individual entrepreneurs who determine the tax base under the simplified tax system “by income”:

Section IV is paid insurance premiums, hospital benefits and contributions under personal insurance contracts, which reduce the amount of “simplified” tax, according to clause 3.1. Art. 346.21 Tax Code of the Russian Federation. If an individual entrepreneur does not have employees, this section reflects the entrepreneur’s fixed insurance premiums “for himself.”

Section V - a new section of KUDiR 2018 - is filled out by entrepreneurs who have paid the trade fee. The amount of the transferred fee is paid quarterly and on an accrual basis. Column 1 indicates the serial number of the operation. In column 2 - the number and date of the payment document according to which the trading fee was transferred. Column 3 contains the period for which the transfer was made, and column 4 – the amount of the fee paid by the entrepreneur.

An example of filling out KUDiR on the simplified tax system

Let's give a conditional example of filling out the KUDiR for an individual entrepreneur who uses the “simplified income tax” and pays a trading fee in 2018.

Taxable income of individual entrepreneurs without employees in 2018:

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.

Entrepreneurs who keep records on their own are often in no hurry to use the income and expense ledger. They explain that since 2013 it does not need to be visaed by the tax office, which means nothing can be done. Nevertheless, it is advisable to keep a book. What is KUDiR, when and by whom is it used? How to maintain and fill out a book of income and expenses in 2018, read this article.

What is KUDiR?

The book of accounting for income and expenses is a diary of money movements, which is used when maintaining accounting under special tax regimes, such as the simplified taxation system (STS) and PSN. Everyone who works on a simplified system or a patent keeps records of income and expenses on its basis. It has its own standards and they cannot be changed. You can fill out the book yourself or entrust it to specialists from an outsourcing company, for example, a popular service.

The book is needed, first of all, by an entrepreneur. To control your profits and not fall out of the simplified way. To do this, you need to remember about the restrictions on the amount of income under the simplified tax system. In 2018 - 150 million rubles per year. However, if you have lost the opportunity to use the simplified taxation system and are forced to switch to the general regime, you will need all receipts from the beginning of the current quarter. Therefore, it is still better to store them and record them in KUDiR.

There are several ways to fill out the KUDiR

Buy in store book and keep it manually. In this case, it will have to be numbered, stitched through, stamped, and on the last page put a label with the words: Stitched and numbered X pages. Either the director or the entrepreneur signs the sticker.

Electronically. Usually they use tables in Excel or any special service.

The paper KUDiR is drawn up in January, before the start of work for the current year. If the book is kept in electronic form, then at the end of the year it is printed, the number of pages is counted, bound and stamped. It is recommended to open a new KUDiR for the next calendar year.

You should not put off filling out the Accounting Book - it is better to spend one hour on this every day than to miss your work schedule for a week before submitting reports.

The law obliges to keep KUDiR four years. Under the simplified tax system, the taxpayer can exercise the right to close losses from previous years or reduce the simplified tax system using clarification. Therefore, it is more profitable not to throw away 11 years.

Penalties. If the book is missing, then tax authorities may regard this as a gross violation of accounting for income and expenses and may impose a penalty in the amount of 100 to 30 thousand rubles. Therefore, if you have not kept a book since the beginning of work, then it is more economical to restore it retroactively yourself or contact a service.

If you haven't worked, then you will have a zero KUDiR - fill out the title page and put zeros instead of numbers. Zero KUDiR is similarly numbered, stitched and sealed.

How to fill out - general rules

The book is filled out using the cash method using primary documents. In this case, income is the time of depositing money into the cash register or into a current account. That is, all entries are made one by one, and checks, invoices and receipts are stored in a folder.

In order not to lose a single document and not look for errors before submitting reports, entries in the accounting book must be made regularly: this is required by law and common sense. It is enough to set aside half an hour at the end or beginning of the working day to fill out the Book.

Under no circumstances should you tear out pages from the book, but making changes to the records is not prohibited; you just need to confirm the authenticity of each edit with the signature of the manager.

When and by whom is KUDiR used?

KUDiR is carried out by taxpayers on the simplified tax system - at a rate of 6% with the object “Income” and at a rate of 15% with the object “Income minus expenses”, as well as those who work on a patent and pay a trade tax. In 2018, a new page about the trading fee appeared in the book. Legislators introduced it for the convenience of calculating the simplified tax system in three cities where it is used, namely Moscow, St. Petersburg and Sevastopol.

Previously, the amount of the trading fee was not allocated as a separate line, so it was immediately indicated in the book with a deduction. This complicated the process of calculating the simplified tax system. So, how to fill out the book of income and expenses of an individual entrepreneur under the simplified tax system?

KUDiR for individual entrepreneurs on the simplified tax system 6%

For the simplified tax system "Income" (6% rate), the book uses pages 1 - 4 of paragraph I "Income and expenses" and paragraph IV "Insurance and sick leave expenses." Sections I and III are not filled out by simplifications “by income”.

The first three columns are usually not difficult. They rewrite data from primary documents: bank statements, invoices and others. Let's take a closer look at the last two columns.

Column 4 sequentially indicates all income received to the current account or to the cash desk. Non-operating income is also included here - this is income received from differences in exchange rates, from leasing property, in the form of interest on a loan agreement, and others.

KUDiR for individual entrepreneurs on the simplified tax system 15%

Under the simplified tax system “Income minus expenses” (rate 15%), accounting is carried out on the basis of primary documentation: checks, receipts, invoices. But you cannot pay all the expenses. The Federal Tax Service has a closed list of expenses based on which tax is reduced.

When filling out the accounting book under the simplified tax system of 15%, the entrepreneur fills out column 5 and enters the expenses specified in the Tax Code of the Russian Federation. Their list is limited and only 37 items.

Unfortunately, the list does not include all costs associated with entrepreneurial activity. For example, the purchase of a refrigerator and microwave for employees cannot be counted as an expense. But the payment for the online cash register can be taken into account. The main rule is whether these costs help the entrepreneur earn money. After all, you can buy a refrigerator, count it as an expense and put it in your dacha. Tax authorities monitor such abuses and punish with fines for deliberate understatement of the taxable amount.

Sample of filling out KUDiR for individual entrepreneurs on the simplified tax system 15%. IP Martyanov is engaged in the production and sale of children's toys. He purchased material and accessories for new dolls in the amount of 230,000 rubles, and the kindergarten then bought toys worth 10,000 rubles. And an advance payment of 2,000 rubles was received. In addition, they returned small toys for 20 rubles. In January, Martyanov hired his first employee and paid him a salary of 30,000 rubles. Accrued contributions amounted to 9,000 rubles and personal income tax - 3,900 rubles. Martyanov entered all expenses and income into KUDiR.

Expenses for pension and health insurance will help reduce tax under the simplified tax system. If these are contributions for the entrepreneur himself, then the tax is reduced to 100%, and if for employees - only 50%.

So, we figured out how to fill out the income and expenses book of an individual entrepreneur. The most important thing is to enter all income transactions into the book constantly and not start them. Remember that income in business is considered to be everything that you have earned and no matter how you received it - in cash, non-cash or by offset. All funds must be indicated in KUDiR and are taxed.

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