Accounting for individual entrepreneurs under the simplified tax system: accounting program “Taxpayer”

Why is KUDiR needed?

A simplified individual entrepreneur does not keep accounting records and does not submit tax reports. But in order to correctly calculate the tax on the simplified tax system, an individual entrepreneur must keep tax records in a special Book of accounting for income and expenses of organizations and individual entrepreneurs using the simplified taxation system (hereinafter referred to as KUDiR).

Also, all organizations using the simplified tax system work with KUDiR.

It is worth downloading that many banks in which individual entrepreneurs or organizations have a current account now provide services that keep a ledger of income and expenses automatically (without user participation). It is very comfortable. But if you want to understand in more detail the formation of KUDiR indicators, you can watch this video:

Are programs needed for individual entrepreneurs on the simplified tax system?

Legal entities making tax payments under the simplified tax system are required not only to submit reports to the tax office, but also to maintain accounting records in accordance with established standards.

IP USN program

What about individual entrepreneurs? For them, detailed accounting is voluntary. But there are also mandatory documents to fill out:

KUDiR (Book of Income and Expenses).
Declaration according to the simplified tax system.
A number of reports to the Federal Tax Service, the Pension Fund and Social Security, if the individual entrepreneur is an employer, he hires employees.

Important! If the entrepreneur does not have employees, and the activity is not actually carried out, it is still necessary to submit a declaration to the state. This is called zero reporting.

It is much easier to prepare documentation using software than without it. In addition, some of the software is equipped with additional options that simplify both accounting + document flow and business activity in general.

Special software is especially invaluable from the point of view of simplifiers on the “Income minus expenses” system, because it is difficult for them to do without a program for automated calculation of taxes for individual entrepreneurs.

Cancellation of KUDiR from 2021

Soon, individual entrepreneurs and organizations using the simplified tax system will no longer keep a book of accounts according to the simplified tax system and submit simplified declarations. This was announced by Deputy Head of the Federal Tax Service of Russia Dmitry Satin on the air of the “Taxes” program. Information about this is on the official website of the Federal Tax Service at the link .

As a representative of the Federal Tax Service noted, now individual entrepreneurs and companies using the simplified tax system must keep a book of income and expenses and annually submit simplified declarations. This takes time and knowledge. And the new simplified tax system online mode will allow simplifiers to completely abandon current reporting under the simplified tax system. “STS-online: entrepreneurs in this special mode who use online cash registers will be able to get rid of almost all reporting as early as next year. The tax authority will independently calculate the amount of tax based on the data transmitted by the online cash register and send a notification for payment.”

The new online tax regime of the simplified tax system is planned to be introduced from July 1, 2020. After this date, simplifiers with the “income” object, using online cash registers, will be able to forget about submitting declarations and maintaining KUDiR. But before the introduction of a new special tax regime, the book must be kept.

Also see:

Cancellation of declarations under the simplified tax system in 2021;
Changes to the simplified tax system in 2021: table.

Download distribution kits of IP USN

[01.08.2017] Free version of the simplified tax system (730 MB)

Includes a platform with MS SQL Server 2008 R2 DBMS and application components with working and demo databases - everything necessary for both the initial installation and updating of an already installed program of the USN version (platform with application solutions).

Includes a platform with the MSDE DBMS and application components with working and demo databases - everything necessary for both the initial installation and updating of an already installed program of all versions (platform with application solutions ORN, USN and Budget)

[01.08.2017] Free version (890 MB)

Includes a platform with MS SQL Server 2008 R2 DBMS and application components with working and demo databases - everything necessary for both the initial installation and updating of an already installed program of all versions (platform with application solutions ORN, USN and Budget).

[07/01/2016] Demonstration database of the simplified tax system (44 MB)

Includes a platform with MSDE DBMS and security key drivers and application components with working and demo databases - everything necessary for both the initial installation and updating of an already installed program version of the USN (platform with application solutions)

[01.08.2017] Full version of the simplified tax system (707 MB)

Includes a platform with MS SQL Server 2008 R2 DBMS and security key drivers and application components with working and demo databases - everything necessary for both the initial installation and updating of an already installed program version of the USN (platform with application solutions).

[07/01/2016] Working database of the simplified tax system (33 MB)

[01.07.2016] Reference databases and demo examples of the simplified tax system database (76 MB)

Includes ORN, STS, Budget databases (both working and demo databases)

[07/01/2016] Reference databases and demo database examples (223 MB)

Includes databases ORN, USN, Budget (both working and demo database).

Includes a platform with MSDE DBMS and security key drivers and application components with working and demo databases - everything necessary for both initial installation and updating of an already installed program of all versions (platform with application solutions ORN, USN and Budget)

[11/27/2017] Full version of the program (855 MB)

Includes a platform with MS SQL Server 2008 R2 DBMS and security key drivers and application components with working and demo databases - everything necessary for both the initial installation and updating of an already installed program of all versions (platform with application solutions ORN, USN and Budget ).

Includes MSDE DBMS and security key drivers. Can be used both for initial installation and for updating an already installed program technology platform (application solutions must be installed separately)

[01/25/2018] Platform 10.253.01 (340 MB)

Includes MS SQL Server 2008 R2 DBMS and security key drivers. Can be used both for the initial installation and for updating an already installed technological platform of the program (application solutions must be installed separately).

Form (form) KUDiR in 2021

The form and procedure for filling out the accounting book were approved by Order of the Ministry of Finance dated October 22, 2012 No. 135n. Such a book for recording income and expenses on the simplified tax system is filled out not only by individual entrepreneurs, but also by organizations on the simplified tax system. For the object “income” and “income minus expenses”, the form of the book of income and expenses is the same, only the sections differ.

For you:

;
;
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simplified tax system “income” - 6 percent

Simplified tax system “income minus expenses” - 25 percent

If the object of taxation is “income”, then the following sections are maintained:

Section I “Income and Expenses”;
Section IV “Expenses provided for in paragraph 3.1 of Article 346.21...”. In this section, the simplifier will be able to reflect the amounts of contributions to extra-budgetary funds and some other expenses by which he can reduce the calculated tax (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation).

If an organization or individual entrepreneur has chosen “income reduced by the amount of expenses” as an object of taxation, then in the KUDiR they will fill out:

Section I “Income and Expenses”;
Section II “Calculation of costs for the acquisition (construction, production) of fixed assets...”. This section reflects the costs of acquiring fixed assets and intangible assets, which are taken into account in a special manner (Article 346.16 of the Tax Code of the Russian Federation);
Section III “Calculation of the amount of loss...”. The simplifier fills out this section if he had a loss based on the results of work in previous years, but this loss has not yet been repaid at the beginning of the current year.

Tax accounting of software costs under the simplified tax system

In order to recognize exclusive rights to software as an intangible asset in tax accounting, the following conditions must be met (clause 4 of article 346.16, clause 1 of article 256 of the Tax Code of the Russian Federation):

their cost must exceed 100,000 rubles,
useful life - more than 12 months,
the property is depreciated and used for its own needs.

Expenses for this asset are written off quarterly in equal amounts during the tax period (year) after payment and acceptance of the software for accounting.

An asset acquired with periodic payment delineation during the term of the agreement cannot be classified as an intangible asset (clause 8, clause 2, article 256 of the Tax Code of the Russian Federation). The costs for such software are written off upon each subsequent payment.

If a non-exclusive right to use the software has been acquired, then in tax accounting the expenses are written off immediately after payment and acceptance of the asset for accounting as part of the RBP.

Method of administration

In 2021, KUDiR 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 (if any). 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.

“Entrepreneur” program: download for free from the MoySklad service

A business will not grow if the entrepreneur does not know which product is in demand and which product is stored in a warehouse for a long time and is not in demand.
You can make the right decisions on assortment, suppliers, sales channels and business development if you keep thoughtful records of goods, income and expenses. Sometimes all operations—receipts, shipments, sales, returns—are recorded in a notebook or entered into an Excel spreadsheet. But the more products and employees you have, the easier it is to make mistakes or get confused.

To prevent this from happening, you can use the program for accounting for goods from the MyWarehouse service. It is designed specifically for individual entrepreneurs and companies in wholesale and retail trade, e-commerce and simple assembly production.

With the Entrepreneur program you can:

Control sales from home, office, business trip anywhere in the world. With mobile applications, you always keep your finger on the pulse of your business, and receive notifications about all important events.
Plan purchases based on data on balances at retail outlets and in the warehouse. The information is updated in real time, an order to the supplier can be made directly from your phone - or from any other device: the main thing is that it has the Internet.
Track debts of suppliers and clients. The accounting application includes statements from Sberbank, Alfa-Bank, Tochka Bank, Modulbank and Tinkoff Bank.
Maintain a customer base and increase repeat sales. Customers can be divided into groups and segments, and personalized mailings with promotions or assortment updates can be sent to them. The “Entrepreneur” program includes email newsletter services (Unisender and Sendsay) and telephony services (Beeline PBX, VoxImplant, Simple Calls, Telfin and Mango Telecom).
Set tasks for employees and evaluate the results of their work. All personnel actions are transparent and tracked in a common feed, and using the sales report it is easy to calculate the salaries of managers. Access to the goods accounting program can be divided for employees from different departments: for example, to hide the cost of goods or some menu items.
Prepare reports for the tax authorities. You can transfer data to 1C: Accounting. There is import and export to EDF systems and integration with 1C: EDF Client.

Working in MySklad is convenient for online store owners: it has integrations with all popular website platforms, and orders from customers can be processed directly in the accounting program. And if you don’t sell online yet, you can easily connect any channels. And not necessarily a website: directly from MySklad you can place goods on marketplaces, in the VKontakte Store or even in Telegram.

Directly from the goods accounting program, you can distribute orders among couriers and immediately calculate remuneration depending on the route, price of the goods and other conditions. MyWarehouse will take into account the cost of delivery when calculating the cost of goods from the online store.

Try MySklad

Do KUDiR need to be registered with the Federal Tax Service?

No no need. The law does not impose an obligation on taxpayers to register a book of income and expenses. Article 346.24 of the Tax Code only says that simplified organizations and individual entrepreneurs must keep records of income and expenses in a book, the form and procedure for filling which is approved by the Ministry of Finance.

Error correction

If an error is identified in a laced and numbered book, then you need to correct it like this:

cross out the erroneous entry;
make the correct entry indicating “Corrected Believe”;
indicate the date of correction;
indicate your last name, initials and signature;
certify the correction with a seal (if there is one).

The main features of such programs

Taxation of individual entrepreneurs - what systems are there, types of taxes, what to choose

Accounting software with proper functionality gives a business entity the opportunity to:

keep full records of income and expenses, taking into account all costs, determine the cost of goods (products);
collect and record primary data;
record assets and liabilities;
conduct mutual settlements;
fill out all reporting forms without exception - both for the Federal Tax Service and extra-budgetary funds.

Note! Additional options for accounting software for individual entrepreneurs provide the entrepreneur with analytical information in a visual form, which helps make decisions regarding further business development.