The department explains how to keep books of income and expenses when combining PSN and simplified tax system

Purpose of the income ledger under the patent system

In accordance with Law No. 402-FZ, entrepreneurs are exempt from the need to maintain accounting records. Of course, this simplifies the company’s administrative paperwork, but does not eliminate the obligation to record revenue. According to paragraph 1 of Art. 346.53 of the Tax Code, accounting for sales income in terms of activities on the PSN is carried out in a special manner, namely in a special book, the form and procedure for filling which is regulated by the Ministry of Finance of the Russian Federation.

Certification of the book at the territorial office of the Federal Tax Service is not required, as is the preparation of tax returns (Article 346.52). However, despite the fact that when working on PSN, it is not the actual amount of income of an individual entrepreneur that is taken into account, but the conditionally possible one, maintaining KUDiR is necessary to comply with the revenue limits established by law. In 2021, those entrepreneurs whose total income does not exceed 60 million rubles have the right to work on a patent. from the beginning of the year (clause 6 of article 346.45). Business transactions when receiving income in terms of PSN are reflected in chronological order in the accounting book, which allows you to quickly check the amount of revenue for the current period.

Book of accounting of income and expenses (KUDiR)

KUDiR is a reporting document of a private businessman. Under the patent regime, the ledger takes the form of a journal in which only the receipt of funds must be recorded. Keeping a journal is a must.

The document is intended to record the income of businessmen, which in the future will be taken into account to calculate potential income for the entire business area. However, these books do not directly affect the amount of tax payments of a particular entrepreneur.

The book has a form approved by the Ministry of Finance of the Russian Federation. The absence of a document is punishable by law: for this you will have to pay a fine of 200 rubles. It’s not much, but you shouldn’t risk it, because it could harm your reputation.

Keeping a book is simple: your task is to enter official income in chronological order

Please note that only those transactions that are confirmed in the form of an accounting document are entered into the report

KUDiR is presented in two formats: paper and virtual. You can buy a paper version at a printing house and fill it out manually. The electronic version is presented in the form of a program and online services for accounting.

If you chose a virtual form, then at the end of the reporting period, the completed document must be printed, certified by the regulatory authority and stored in the organization for the next 4 years.

Structure:

Title page. The personal data of the business owner is displayed here: first name, last name, patronymic, place of registration, current account, identification number and start date of the tax period;

• The first section is “Income and Expenses”. This part of KUDiR contains four tables, one for each quarter. Each table is divided into four columns: date of entry, name of the document, its number and date, income and expenses. Patent owners do not need the “Expenses” column, so we will not analyze it. The income column is divided into five more columns: record contents, sales income, non-operating income, other income, notes. The lines must be completed in chronological order.
• The second, third and fourth sections are not needed by entrepreneurs operating under the patent regime. They are intended to calculate the amount of future tax. We won't dwell on them.

Rules for filling out the journal:

• Pages must be numbered;
• The pages must be bound;
• Transactions are recorded in chronological order;
• The last page of the journal must contain the stamp and a numerical value of the number of pages that make up the document.

Composition of the income book under the patent taxation system

According to Order No. 135n in 2021, the form of the income accounting book for individual entrepreneurs on a patent consists of section I, which includes 4 lines where the following are written:

• On pages 1-3 - mandatory details of primary financial documentation confirming the fact of a business transaction. This is, first of all, the date and number of cash orders, checks, payment requests and orders, account statements, invoices, BSO, contracts, etc. Page 1 indicates the number in order, page 2 – date/number of the document, page 3 – contents of the operation.
• Page 4 reflects the amount of income from the transaction in relation to the activity for which the patent is applied.

Important! If an entrepreneur applies two tax regimes - for example, the simplified tax system and the PSN, it is necessary to keep two different books to separate the accounting of business transactions. In this case, compiling one register is not allowed.

Filling out the book

So, the income register of individual entrepreneurs is filled out in a certain order:

• the first column shows the serial number of the financial transaction, the receipt of which is recorded by the individual entrepreneur;
• the second column contains the number and date of the receipt document;
• the third column succinctly displays the content of the financial transaction;
• the fourth column shows the amount of profit received from the activity specified in the patent.

Keep in mind: it is prohibited to enter transactions that do not relate to this special regime in the income book on a patent. In cases where a businessman, in addition to the PSN, conducts part of his activities within the framework of another taxation system, he has to submit two types of different reports.

Income book for individual entrepreneurs on a patent - rules for filling out:

• For each tax period, a new book form is created - the period must correspond to the period of issue of the patent. If an entrepreneur receives a new patent instead of an old one, a new KUDiR is formed.
• It is allowed to compile a book in paper or electronic form. In the first case, you need to pre-stitch and number all the pages, certify the document with the signature of the individual entrepreneur and a seal, if available. If the reporting is prepared by computer, the certification of the bound and numbered book is carried out after printing.
• There is no need to register KUDiR with the Federal Tax Service.
• All transactions are reflected in the book by cash method - the procedure for recording income is defined in clause 2 of Art. 346.53, that is, as they are, so to speak, produced. We received the money and reflected it in the book.
• There is no need to enter expenses into the book, only income in rubles in chronological order.
• Correction of indicators is possible if supporting documents are available - errors and corrections are certified by the signature/seal of the individual entrepreneur.

Note! The absence of a book is interpreted as a gross violation of legislative requirements for the rules for accounting for income/expenses and threatens the entrepreneur with penalties of 10,000-30,000 rubles.

The department explains how to keep books of income and expenses when combining PSN and simplified tax system

Date of publication: 08/26/2015 08:19 (archive)

The Tax Code of the Russian Federation does not contain a ban on taxpayers combining the simplified taxation system and the patent taxation system. In this regard, an individual entrepreneur - a taxpayer of the simplified taxation system has the right, during a calendar year, to switch to a patent taxation system for certain types of business activities in respect of which it was introduced by the law of a constituent entity of the Russian Federation.

At the same time, according to Art. 346.24 of the Tax Code of the Russian Federation, taxpayers using the simplified taxation system are required to keep records of income and expenses for the purpose of calculating the tax base for the tax in the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system, the form and procedure for filling which are approved by the Ministry of Finance of Russia.

According to paragraph 1 of Art. 346.53 of the Tax Code of the Russian Federation, taxpayers using the patent taxation system, for the purposes of paragraph 7 of Art. 346.45 of the Tax Code of the Russian Federation, they keep records of income from sales in the income book of an individual entrepreneur using a patent taxation system, the form and procedure for filling which are approved by the Ministry of Finance of Russia. The said income book is kept separately for each patent received.

The forms of the Income and Expense Book for organizations and individual entrepreneurs using the simplified taxation system, the Income Book for individual entrepreneurs using the patent taxation system, and the Procedure for filling them out were approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

According to clause 2.4 section. II “Procedure for filling out Section I “Income” of the Procedure for filling out the Income Book of individual entrepreneurs applying the patent taxation system, approved by Order No. 135n, column 4 reflects income from sales received in connection with the implementation of business activities specified in the patent, and determined in in accordance with Article 249 of the Tax Code of the Russian Federation.

The procedure for determining, recognizing and accounting for income from sales under the patent taxation system is established by paragraphs 2 - 5 of Art. 346.53 of the Tax Code of the Russian Federation.

Column 4 does not take into account income received from other types of business activities, the taxation of which is carried out in accordance with other taxation regimes.

Thus, in accordance with Order No. 135n, individual entrepreneurs using the simplified taxation system and the patent taxation system keep separate records of income and expenses from activities within the framework of the simplified taxation system - in the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system , and income from activities within the framework of the patent taxation system - in the income book of individual entrepreneurs applying the patent taxation system.

Responsibility of an individual entrepreneur on a patent for violation of the rules for maintaining the Account Book

So, the importance of monitoring and maintaining tax records for patent holders is obvious. If KUDiR is carried out incorrectly, an entrepreneur on PSN may face:

• if the errors are minor and noted by the tax authorities only once - a fine of 10,000 rubles;
• if a businessman is found to be ignoring requirements repeatedly and over a long period - a fine of 30,000 rubles;
• for a document not drawn up in accordance with the form or with formal errors - a fine of 200 rubles.

Moreover, the absence of KUDiR or simply its deliberate failure to fill out also falls under the above legal norms.

A full list of sanctions for violations of tax reporting is given in Articles 120 of the Tax Code of the Russian Federation and 15.11 of the Code of Administrative Offenses.

And keep in mind: although reporting and accounting for a patent are rightfully considered the simplest, there are pitfalls here. Therefore, when starting to work on the PSN, it is necessary to understand all the nuances of this tax regime, as well as the rules for maintaining and filling out the Income Book of Individual Entrepreneurs in the patent tax system.

Before switching to PSN, an entrepreneur needs to study all the nuances of acquiring a patent and maintaining KUDiR

How to conduct KUD correctly

A patent can be used exclusively by an entrepreneur carrying out activities without forming an organization (carrying out exclusively the activities that are indicated in the closed list).
For this particular case, a special form of document has been established, therefore there are a number of nuances in maintaining it, which include:

• receipt of income is recorded in the appropriate chronology (depending on the date of receipt);
• the basis (and at the same time confirmation) of receipt of income are receipts, checks and other documents called primary in accounting and tax accounting, the details of which must also be indicated in the book;
• all transactions, without exception, as a result of which income was generated, are entered into the document;
• the CUD must reflect all the necessary information, which must be entered systematically and regularly. You cannot accumulate documents for a long time in order to eventually add them to the book, as this is fraught with negative consequences in the event of an audit;
• The book is maintained exclusively in Russian. In those cases when the primary accounting documents are drawn up in a foreign language (as well as in any language of the nationalities that are part of our state), the entrepreneur must have a line-by-line translation of them;
• This document can be maintained both on paper and in the form of an electronic document. But at the end of the tax period, this document in any case must be put on paper;
• The KUD must be stitched and numbered. The bound book is sealed with the signature of the individual entrepreneur and his seal (if the latter is available);
• any correction must have a clear justification and be confirmed by the signature of the business entity.