Book of accounting of income and expenses (KUDiR): examples of filling

How to fill out KUDiR on the simplified tax system “Income”

The taxable object affects which sections of the ledger need to be completed. When referring to “Income”, the entrepreneur indicates the information required in sections I, IV and V. Examples:

Section I. Income and expenses

Section IV. Tax-reducing expenses

Section V. Trade Fee Reducing Tax

What legislative act establishes the procedure for working with KUDiR

Work with the book is regulated by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n “On approval of the forms of the Book of Income and Expenses of Organizations and Individual Entrepreneurs Applying the Simplified Taxation System, the Book of Income Accounting of Individual Entrepreneurs Using the Patent Taxation System, and the Procedure for Completing Them.” This is what this document points to:

the book must be numbered and laced;
on the last page of a laced book, indicate the number of pages in it;
Here this data is certified by the signature of the individual entrepreneur or the director of the organization and a seal (if available).

But not a single document regulates the stitching method or provides a sample of the KUDiR firmware. Although, of course, such instructions would make life easier for everyone who deals with the book. In this situation, accountants and entrepreneurs rely on established traditions of filing documents and rely on the norms of the Federal Archive and state standards. We talked about flashing methods in this article.

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How to fill out the KUDiR on the simplified tax system “Income minus expenses”

The simplified tax system with the object “Income minus expenses” involves filling out sections I to III. You also need a certificate for the first section summarizing the amount of income and expenses.

Section I. Income and expenses

Section II. Expenses on fixed assets and intangible assets

Section III. Losses from previous periods that reduce the tax base

How to stitch and certify a kudir for 2021

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costs for the production and placement of an illuminated sign on the facade of the building and other expenses.

Be careful if you keep records yourself: before including expenses in the list of expenses, check with your tax consultant whether this is an Expense! “Reference to Section 1” Individual entrepreneurs and organizations using the simplified tax system “income” fill out only line 010 (the amount of income received for the year). The number in this line must coincide with the “Total for the year” line of the “Income and Expenses” table. Taxpayers of the simplified tax system “income - expenses” fill out lines 010, 020, 040, 041; line 030 – if necessary.

The result with a negative value in lines 040 and 041 is not indicated. This Section records the amounts of trade tax paid by an entrepreneur or organization.

Section V is filled out only by those “simplified” who have chosen “income” as the object of taxation.

How an individual entrepreneur can keep a book of income and expenses in 2021

/ / 04/15/2019, Sashka Bukashka The book of accounting of income and expenses (KUDIR) is the main register used to reflect income and expenses received by entrepreneurs and organizations operating under the simplified taxation system.

Let's look at how the book of income and expenses is filled out under the simplified tax system 2020, we will find the answer, where you can download the KUDIR for 2021 (form) for free, we will give examples of how to fill it out.?

Sometimes an individual entrepreneur has his own chief accountant who keeps his full records. Sometimes there is no accountant, but there is an agreement for.

But if it’s not there, that’s not scary either.

Let's figure out how to do it yourself.

The rules by which the book of income and expenses for individual entrepreneurs are kept are similar to the rules that apply to companies. The obligation to maintain it in Russia has been established (read the text of the article at the link).

Book of accounting of income and expenses (KUDiR) in 2021

/ Document form: Download (new 2021) Download Download Download Book of Income and Expenses (hereinafter KUDiR) is a mandatory way of maintaining tax accounting for:

Individual entrepreneurs on , , , ;
Organizations (legal entities) on the simplified tax system.

No accounting is kept on the book!

You can conduct KUDiR without errors through, which has a free trial period.

The legislation of the Russian Federation allows for maintaining KUDiR in two forms: electronic or paper. At the end of the year, the electronic KUDiR needs to be printed, the sheets in it must be numbered, the book itself must be stitched and the total number of pages must be certified by the signature of the entrepreneur or director of the organization.

In order not to compromise the integrity of the book, unfilled sections are also printed and bound.

Book of accounting of income and expenses (KUDiR) for individual entrepreneurs and LLCs in 2020

Organizations and entrepreneurs must keep records of income.

The main register for this is the Book of Income and Expenses, abbreviated KUDiR. Let's figure out what types of this register exist, who should fill them out and how.

In order to record business transactions, determine the result of activities and calculate the tax payable. There are several types of Books: For a simplified taxation system.

The book is filled out by individual entrepreneurs and LLCs using the simplified tax system.

The form of the document is the same for all simplifiers, regardless of what object of taxation they apply.

It is filled out by entrepreneurs using the PSN, and only income is entered there. In this taxation system, actual income does not affect the amount of tax, i.e. for the cost of the patent.

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Despite the fact that since 2014, individual entrepreneurs using the simplified tax system do not have to submit the KUDiR to the Tax Inspectorate when submitting annual reports, we are required to have this same KUDiR for the past year.

And it must be properly formatted: filled out correctly, pages numbered and filed, with an inscription on the last page

“Sewn and numbered (for example) 7 (seven) sheets”

, signature and seal of the individual entrepreneur.

I would also like to note that since 2013 it has been used for individual entrepreneurs and organizations using the simplified tax system. Since 2013, the mandatory certification of the book of income and expenses by the tax authority has been abolished. However, the stitched and numbered KUDiR must be there in any case.

The fine for the absence of a book for individual entrepreneurs is 200 rubles, for organizations 10,000 rubles. If you have not yet filled out the KUDiR, then you should read it, and in this article we will talk about filing documents, and specifically how to sew the KUDiR.

How, in principle, to staple documents correctly?

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New book of accounting of income and expenses (KUDiR) from 2021:

The form of the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Applying the Simplified Taxation System (KUDiR), as well as the Procedure for filling it out, were approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n. KIDiR can be maintained both on paper and electronically. For each new calendar year, a new KUDiR is opened.

The paper KUDiR must be laced and numbered, on the last page the total number of pages contained in it must be indicated and certified with the signature of the head of the organization and seal.

The individual entrepreneur certifies the Book with his signature and seal, if the individual entrepreneur has one.

The “electronic” KUDiR must be printed at the end of each quarter. At the end of the year, such KUDiR is also laced, numbered and certified with a signature and seal.

The income and expense accounting book consists of a title page and five sections:

Attention! from 01/01/2018 a new kudir form is in effect - all about taxes

In this material, you can download a new form for the book of income and expenses under the simplified tax system, which “simplified people” need to use from 2020. This book is necessary for LLCs and individual entrepreneurs.

The material summarizes all possible formats of the new book, which may be useful for filling out and reviewing (Word, Excel, pdf forms).

You can also familiarize yourself with the sample form and find out what has changed in the form since 2021. KUDiR - stands for a book of income and expenses under a simplified taxation system.

In 2021, the book of income and expenses can be

The Federal Tax Service explained how to certify the book of income and expenses

Author PPT.RU May 10, 2011 The Federal Tax Service explained how organizations and individual entrepreneurs using the simplified tax system need to certify the book of income and expenses.

ConsultantPlus TRY FOR FREE The Federal Tax Service explained how organizations and individual entrepreneurs using the simplified tax system need to certify the book of income and expenses.

The service has prepared a corresponding letter. In the document, the Federal Tax Service of the Russian Federation recalled the following: In accordance with the Russian Federation...taxpayers using the simplified taxation system (hereinafter referred to as the simplified taxation system) are required to keep records of income and expenses in the Book of accounting of income and expenses of organizations and individual entrepreneurs using the simplified taxation system.

... According to clause 1.5 of the Procedure, the Book of Income and Expenses must be laced and numbered.

On the last page of the Book

books of income and expenses under the simplified tax system in 2021

Starting from 2021, KUDiR (Income and Expense Accounting Books) must be used. This type of reporting is not required for all forms of taxation.

KUDiR is used for each reporting period and has a number of features when filling out that all persons with a simplified tax system need to know. The book of income and expenses (KUDiR) is used for accounting.

In fact, it is a form on which all amounts and contributions are entered.

A new book must be opened for each reporting period, which includes the current year from 01/01 to 31/12.

If taxation systems are combined, for example, a combination of simplified taxation system and patent is used, then each option has its own book.

This point must be taken into account, since in the absence of a book for at least one of the taxation options it will lead to fines that range from 10,000 rubles.

This clause does not depend on who is engaged in entrepreneurial activity - an individual entrepreneur or an organization.

The book does not need to be certified by the tax authority.

Book of accounting of income and expenses under the simplified tax system in 2021 - 2021

> > > January 11, 2021 The Book of Accounting for Income and Expenses (KUDIR) is a tax register for accounting for income and expenses under the simplified tax system.

The book of income and expenses is also needed to determine the tax base for the single tax calculated when applying the simplification.

Both forms were approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

The same order contains texts of instructions for filling out both types of books.

The book of accounting of income and expenses used by “simplified” (organizations and individual entrepreneurs) is devoted to appendices 1 (book form) and 2 (filling out procedure, hereinafter referred to as the Procedure).

Do I need to submit kudir to the tax office in 2021?

› Book of accounting of income and expenses (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, 2021.

KUDiR simplified tax 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. 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).

KUDiR for individual entrepreneurs and LLCs in 2021

→→KUDiR KUDiR is a book of income and expenses that must be kept by:

Organizations on the simplified tax system.
IP for , , , (i.e. everything except ).

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. 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. Depending on the year 2021, the following forms of the book of income and expenses are used:

for Unified Agricultural Tax;
for OSN;
(income book) for PSN.
for simplified taxation system (suitable for individual entrepreneurs and organizations);

How to certify a book of income and expenses for 2020

09.15.2018 Author Is it necessary to certify the book of income and expenses for 2016 with the simplified tax system of 6%.

Source: https://em-an.ru/kak-proshit-i-zaverit-kudir-za-2019-70519/

How to fill out an income book for an individual entrepreneur on a patent

KUDiR on the patent has a number of differences:

a separate book is kept for each patent;
funds must be registered on the day they are received at the cash desk or account;
any document that confirms payment can be used as a basis for recording the transaction;
Cash accounting is carried out in chronological order.

An example of filling can be seen in the screenshots below:

Is an individual entrepreneur required to conduct KUDiR on the simplified tax system?

The law that every individual entrepreneur must have a book of income and expenses under the simplified tax system was adopted back in 2021 by the Ministry of Finance.

Already in 2021, changes have been made to the legislative act regarding filling out the KUDiR for individual entrepreneurs:

A new section where the businessman enters information about the listed trade fee. By specifying the amount, the entrepreneur has the opportunity to reduce the basic tax on the transferred fee. Until 2021, the specified trade tax was applied in Moscow. Information is shown in the order it is received. It is possible to combine transfers quarterly.
The Ministry of Finance has simplified the work with the book by removing the requirement to certify it with the seal of the individual journal. Since modern entrepreneurs often work without a seal, certification becomes problematic. The law allows you to use a book you have printed yourself.
Now KUDiR for an individual entrepreneur or enterprise contains information directly related to the income of the subjects. Amounts received from a foreign organization subordinate to a tax entity are not recorded here, as was the case before. Such income is transferred to other registers where accounting takes place.
The KUDiR column for individual entrepreneurs on the simplified tax system of 6 percent, to reflect contributions to insurance funds, has changed its name. Individual entrepreneurs received the right to pay the costs of insurance and Pension Fund contributions. In this case, there is no need to split these contributions into parts.

For individual entrepreneurs entering income into the book, the right applies to recording contributions to the Pension Fund for the individual entrepreneur in the appropriate column if the amount exceeds 300 thousand rubles. Before the order came into force, tax inspectors required that the amounts entered do not contain accruals.

How to flash KUDiR correctly

The State does not have strictly regulated requirements for the firmware process. It is important to observe only a few conditions: the stitching area must be sealed and certified, and the pages must be numbered.

You can flash it like this:

We fold the sheets and make holes: with a needle if the document is small, and a hole punch if it is thick.

We thread the threads or ribbon and tie a knot on the back of the book.

This is enough to flash.

You can print in two ways:

Take a small piece of paper and bend it: the narrow part should cover the ribbon/thread from the side of the first sheet, and the wide part should cover the back. We glue and write the number of pages in words and numbers, the date, and the name of the certifier. You can put a stamp if you have one. Also don't forget to sign. It will be better if the signature is located both on the sheet and on the document.

We make a hole in the book through all the sheets. We pass threads/ribbon through them and make a knot on the back side of the document. We fix the ends with a piece of paper on which we write the same information as in the previous method.

Procedure:

We number the pages of the book if the number is not included when printing.
We fold the sheets in order, make holes with an awl or hole punch in the upper left corner or on the left side.
We pull the thread or braid through the holes, form a seam and bring the ends to the back of the book.
On the back side we tie the ends of the thread or braid, leaving “tails” up to 10 cm long.
We bend a small piece of paper in a ratio of 1:2. The smaller part of the sheet will cover the seam on the front side of the document, and the larger part will cover the seam with the knot on the back side.
We take the glue and paste the leaf. The ends of the thread or braid should stick out from under the leaf.
On a piece of paper on the back of the document we write: “N pages are bound and numbered” (indicate the number of pages in your book).
You can enter the current date.
The manager signs so that part of it is on the KUDiR, and part of it goes on the pasted sheet.
We put a stamp in the same way, so that part of the imprint is on the book, and part on the sheet.

It is done. After that, we keep the book in your business archive for four years.

KUDiR is easy to maintain and print in the Kontur.Accounting web service. The service is suitable for organizations using the simplified tax system, for individual entrepreneurs using the simplified tax system and OSNO, as well as for combining modes. Easily conduct accounting, pay salaries, pay taxes on time and send reports via the Internet using our service. The first 14 days are free for all newbies.

How to enter data into the income and expense ledger

Let's consider the rules for filling out the document for different taxation systems.

How to fill out KUDiR on the simplified tax system “Income”

Entrepreneurs and LLCs using the simplified tax system of 6% fill out the Book as follows:

The first sheet, where the year, start date and details of the entrepreneur or LLC, tax system, and bank account number are indicated in the appropriate fields.
Section I is filled out if there was income for the specified period. In the appropriate cells indicate the details of the primary document and the amount of funds received. Expenses in this tax system are not taken into account when calculating contributions to the budget, so they are also recorded in the “Income” column, but with a minus sign. Income received in one day can be combined and reported as cash receipts.
Sections III and IV are not completed.
Sections IV and V reflect contributions to the Pension Fund. They are recorded only after funds are transferred to the budget.
Section V. Only those amounts by which, by law, the tax can be reduced under the chosen taxation system are indicated here.

Let’s consider an example of maintaining a Book under the simplified tax system “Income”:

IP Nikolaev S.V. applies the simplified tax system with a tax rate of 6%. It has been operating without hired employees since the beginning of 2021. In January 2021, he entered into a contract to provide services to another entrepreneur. As a result, funds were credited to the current account:

January 25, 2021 30,000 rubles according to payment order No. 2;
July 6, 2021 25,000 rubles according to payment order No. 6;
October 10, 2021 35,000 rubles according to payment order No. 1.

On October 11, 2021, the entrepreneur had to return part of the money (5,000 rubles) for poorly performed services.

The individual entrepreneur purchased the necessary materials for his work in the amount of 18,000 rubles (January 15, 2021). The entries in the Book will look like this:

Figure 1.1

Figure 1.2

How to fill out the Book on the simplified tax system “Income minus expenses”

When applying the simplified tax system of 15%, you need to enter data into KUDiR very carefully, especially regarding expenses, since they reduce the tax base. You also need to store all the “primary documents” related to expenses - when checking, the Federal Tax Service will definitely ask for confirmation of the specified information.

You need to fill out the Book like this:

The first sheet indicating the data of the enterprise, the start date of accounting, SNO and the year for which the register of transactions is maintained.
Section I. Income and expenses are recorded in different columns, each transaction separately (receipts from the cash register for one day can be combined). Be sure to indicate the numbers of the primary documents and the date of their preparation.
Section II. Filled out only if during the year there were expenses for the purchase or creation of fixed assets.
Section III. To be completed if there were losses during the year that, in accordance with the law, reduce the tax base.
Sections IV and V are not completed.

Let's consider an example of maintaining KUDiR under the simplified tax system “Income minus expenses”:

Individual Entrepreneur Sergeev P.O. applies a “simplified tax system” with a tax rate of 15%. It has been operating without hired employees since the beginning of 2021. In February 2021, the individual entrepreneur entered into a contract for the supply of his products; the buyer will transfer 200,000 rubles quarterly to his bank account.

To manufacture his products, IP Sergeev purchased raw materials in the amount of 35,000 rubles (January 20, 2021) and 75,000 rubles (July 20, 2021).

At the end of 2021, the individual entrepreneur transferred mandatory contributions to the budget - 43,000 rubles to the Pension Fund and 9,000 rubles for compulsory health insurance (December 29, 2021 and December 30, 2021, respectively).

The entries will look like this:

Figure 1.3

Figure 1.4

How to fill out a document for an individual entrepreneur on PSN

Entrepreneurs on the patent indicate only the income received in order to track how the income limit is observed (up to 60 million rubles/year).

KUDiR is filled out like this:

Title page - basic information about the enterprise, indication of the applied PSN, start date of the register and year.
Section I. Income is consistently recorded with the obligatory indication of the number and date of preparation of the relevant document (check, agreement, etc.)

At the end, the revenue is summed up and the value is recorded in the “Total for the year” cell.

How to fill out the Book for an Entrepreneur on OSNO

For individual entrepreneurs on the general system, this document, both in form and in terms of rules of administration, is fundamentally different from this option for the “simplified”. Firstly, you will definitely need to register the document with the tax office before you start keeping records if the register is kept on paper. Secondly, all financial transactions are reflected here in detail, since this directly affects the amount of contributions for the past period.

Most often, the Book on a common system is maintained electronically in one of the accounting programs, where some positions are calculated automatically based on primary data. KUDiR for individual entrepreneurs on OSNO contains 6 sections. Information in the cells is entered in accordance with the specifics of the enterprise.

Is it necessary to stitch KUDiR

The Tax Code directly states that KUDiR for individual entrepreneurs is stitched together. The preliminary preparation and design of the magazine is done, which consists of numbering each page. There should be no missing sheets or corrections.

The instructions do not say where exactly to put the page number. Therefore, numbering is performed at the discretion of the accountant. This could be the middle, lower right or upper left corner.

After the magazine is stitched, the long ends of the threads remain. A small piece of paper is pasted here, where the following phrase is indicated: “numbered and laced ... sheets.” The following entry contains the initials of the person in charge, stamped if applicable.

By choosing a simplified system, the entrepreneur hopes that doing business here will be easier. However, even simplified reporting has a lot of pitfalls that can lead to fines and unpleasant meetings with tax inspectors. This is why it is so important to take tax accounting seriously.