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

In order to correctly determine the tax base for a single tax, all taxpayers using the simplified tax system must keep a book of income and expenses (KUDiR). The Ministry of Finance of Russia, by order of October 22, 2012 No. 135n, approved the KUDiR form and the procedure for filling it out. It doesn’t matter what object of taxation an entrepreneur or organization has, “income” or “income minus expenses” - keeping a book of income and expenses under the simplified tax system is mandatory for everyone. If the accounting book is missing or contains incorrect data, which led to an underestimation of the tax base, the tax authorities have the right to fine the entrepreneur.

Let's look at the procedure for maintaining and some features of filling out KUDiR on the simplified tax system, and also give an example of an accounting book for the object “income minus expenses”.

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

KUDiR in each new tax year is updated and executed in one copy. The book of income and expenses accounting approved by Order of the Ministry of Finance of the Russian Federation dated October 22, 2012 No. 135-n was amended by Order of the Ministry of Finance of the Russian Federation dated December 7, 2016 No. 227-n - a 5th section was added, which indicates the amounts of the trade fee that reduce the “simplified” tax . Trade fee payments are grouped chronologically by reporting periods. The previous version of KUDiR did not reflect these expenses, so accountants reduced the simplified tax by the amount of the fee before entering its amount into the book. With the introduction of a separate section, calculations will be simplified, but the new form is relevant for regions in which the trade tax is valid. Today it was introduced only in Moscow. The new form of the book will be used from the beginning of 2021. We will figure out how the book of income and expenses is filled out in 2017 based on income reduced by the amount of expenses incurred.

How to conduct KUDiR

The accounting book can be kept either electronically or on paper. KUDiR for individual entrepreneurs on the simplified tax system is no different from the book for organizations. At the end of the tax period (year), the electronic KUDiR must be printed on paper, including unfilled sections. The book is bound, all pages are numbered and their number is indicated on the last sheet. The place where the firmware is installed is taped, a stamp (if any) and the signature of the entrepreneur are affixed.

The tax office does not certify the book of income and expenses under the simplified tax system in 2016. This rule has been in effect since 2013. For each tax period (that is, annually), a new book is opened. Even if there was no activity during the tax period, the entrepreneur must have an accounting book with zero indicators.

Transactions are entered into the ledger in chronological order, each on a separate line. You cannot enter income and expenses that are not documented. For each operation there must be corresponding checks, invoices, payment orders, cash orders, contracts and other primary documents.

The amounts of income and expenses of individual entrepreneurs are indicated in rubles without kopecks.

If there is an error in a paper book, it can be corrected if there is reason to do so. The incorrect entry is crossed out, the correct data is written, the date of the correction is indicated, and everything is certified by the signature and seal of the entrepreneur.

Book of income and expenses on the simplified tax system: filling out the 1st section

The fundamental difference between entering information into KUDiR in the special mode “Income - Expenses” is filling out the 1st section “Income and Expenses”. The list of expenses taken into account is provided by Art. 246.16 Tax Code of the Russian Federation. Since expenses reduce the tax base, they are always under the close attention of the Federal Tax Service, therefore, omitting all sorts of explanations as to which expenses in the KUDiR under the simplified tax system can be taken into account and which cannot, we present a general criterion: expenses are accepted with a competent economic justification, documented evidence and undoubted benefit planned for the future. For example, material expenses, salaries and deductions, etc.

There are no particular differences between filling out KUDiR by a company and an entrepreneur, but the personal expenses of a businessman that are not directly related to making a profit cannot be included in the costs.

The section is divided into 4 tables for entering information quarterly. Each operation is entered on a separate line indicating the basis - the primary document.

For example, let's take a few operations:

Ramet LLC is engaged in the production of hardware. Consumables were purchased in the amount of 35.4 tr. including VAT for the production of a new order on 01/11/2017. 50 thousand rubles were received from customers for the work performed. 01/15/2017 and 35 t.r. 01/25/2017. The company has 2 employees who were paid a salary of 01/30/2017 - 10 thousand rubles. and insurance deductions of 3 thousand rubles were made. The company has a machine on its balance sheet, the residual value of which at the beginning of the year was 28 thousand rubles.

When comes into force: controversial point

Changes to the form of the book according to the simplified tax system were made by order of the Ministry of Finance of Russia dated December 7, 2016 No. 227n. This Order comes into force after one month from the date of its official publication (published on December 30, 2016), but not earlier than the 1st day of the next tax period according to the simplified tax system. That is, from January 1, 2021. Some experts think so. However, we have a different opinion. Let me explain.

The calendar month after the publication of the said document is December 2021. This month ended December 31, 2021. The next day, January 2021 arrived. The changes come into force no earlier than the 1st day of the next tax period according to the simplified tax system. The tax period according to the simplified tax system is a calendar year. This means the new form of the book applies from January 1, 2021, and not from January 1, 2021.

Order of the Ministry of Finance of Russia dated December 7, 2016 No. 227n states that it comes into force precisely after the expiration of a month. And the month of publication is December 2021.

Rules for filling out KUDiR under the simplified tax system

KUDiR is always filled out in a single copy. When a new tax period (TP), namely the year, begins, a new Book is opened. This document can be maintained in paper form, as well as electronically.

If the Book was kept by the taxpayer in paper form, then before the moment of making relevant entries in it, it is necessary to:

1. Create a title page
2. Don't forget about stapling and page numbering
3. The last page of the Book, which is completely numbered and bound, is filled with information regarding the pages contained in it
4. Get certification directly from the head of the company/organization/individual entrepreneur
5. Apply the seal of the company/organization

When maintaining this document in electronic form, at the end of each reporting/tax period it will need to be printed, in other words, transferred to paper.

Upon completion of the NP, perform the following manipulations:

1. Print the document in its entirety
2. Stitch it well, remembering to number the pages and indicate their total number on the last page of the Book.
3. Have the certification signed by the head of the organization/company/individual entrepreneur
4. Securing the signature with the appropriate seal

Here it is imperative to pay attention to the fact that certification of the Book by the tax office is no longer necessary, since it is not provided for by the Procedure.

What are the fines for KUDiR under the simplified tax system?

If the Book was not kept or the indicators were incorrectly reflected in it, violators will face liability based on Article No. 120 of the Tax Code of the Russian Federation. The fine in this case can vary from 10 thousand rubles. up to 30 thousand rubles

If it so happens that certain violations that were committed led to a decrease in the tax base, then the fine will be 20% of the amount of tax that was not paid, but not less than 40 thousand rubles.

KUDiR in electronic version

Today, there is an excellent opportunity to maintain a Book on the simplified tax system in electronic form (for example, in Excel). Alternatively, you can also use an online service that can be found on the Internet. This development is very convenient in that all Book data is stored not in accessible form, but in encrypted form. If necessary, you can log into the service using your password and login and print the document.

KUDiR sections

The book consists of four sections:

1. Section No. 1: “Income and Expenses”
2. Section No. 2: reflection of Expenses for the creation / acquisition of fixed assets, intangible assets
3. Section No. 3: filled out by those who received any losses based on the results of previous tax periods
4. Section No. 4: filled in only with “simplified” ones, distinguished by the “Income” object. This reflects insurance premiums paid by employees for benefits due to temporary disability, as well as payments based on a voluntary personal insurance agreement

Section No. 1 is supplemented with Help.

When filling out the first section, you must provide the following information:

1. Column 1 – entering the serial number of the transaction that is being registered
2. Column 2 – designation of the date, number of the primary document, which is the basis for receiving Income / registration of Expenses
3. Column No. 3 – indicates the content of the operation that is being registered
4. Column No. 4 – enter the amount of Income, which is taken into account during the calculation of the single tax
5. Column No. 5 – enter the amount of Expenses, which is taken into account during the calculation of the single tax (necessary for those who pay tax on the difference between D/R). Those companies/organizations that use the “Income” object, based on the general rule, do not enter data regarding Expenses into the Book. However, since 2013, an exception to the above rule has been introduced. For simplified people who have an “Income” object, according to the new rules, it is necessary to reflect the amounts spent on subsidies (those that were allocated by companies / firms from the budget for certain purposes). Clause 2.5 of the Procedure provides for two types of such financing: the state is allowed to partially reimburse the Costs of creating additional jobs, and the budget can also allocate funds for the development of small/medium businesses

In other cases, based on the general rules, organizations / firms / individual entrepreneurs that pay a single tax on income must fill out exclusively the first section and only that part of it that concerns income.

Making corrections to KUDiR

Certain changes may be made to this document, but they must be supported by an appropriate basis for this. To carry out this operation, the organization must have strong arguments that can confirm the legality of the changes made (for example, primary documents, accounting statements, etc.). If the Book is maintained in paper form, then to correct the error you will need:

1. Carefully cross out the mistake you made.
2. Enter the correct value of the indicator next to it
3. Add the change with the date of the manipulations performed
4. Corrections must be certified by the signature of the head of the organization/company and sealed with the appropriate seal

The rules for adjusting KUDiR, which is maintained electronically, have not been officially established. However, in practice it looks like this: if this document was maintained electronically on a computer, you will need to delete incorrect values ​​and enter others (correct ones).

Correct reflection of income in KUDiR

It is known that under the simplified tax system one should take into account income from sales, as well as non-operating income (their composition should be determined based on Articles No. 249, No. 250 of the Tax Code of the Russian Federation). Thus, only these amounts should be entered in column No. 4 of Section No. 1 of KUDiR.

This document does not require reflection of the revenues listed in Article No. 251 of the Tax Code of the Russian Federation. Also, if an organization / company is engaged in combining UTII and simplified tax system, then it should not show income from the activities that were transferred to pay UTII.

Income that was received in kind must be accounted for based on market prices. Thus, the market value of the property is entered in column No. 4, Section No. 1 of the Book. In this case, supporting documents will be considered acts of acceptance/transfer of property, accounting certificates in which calculations of the market value of the property were made.

Reflection of income in kind in KUDiR (example)

Liven LLC applies the simplified tax system and has the object “Income minus expenses.” The organization provides furniture repair and sale services.

The company entered into an exchange agreement, according to which it is obliged to ship a batch of tables for a total cost of 14.8 thousand rubles, in return for this, arrange for the receipt of materials (screws / screws / nails / nuts, etc.). Both parties transferred the property on January 16, 2017. The company’s accountant determined that the market value of the materials that were received was equal to the amount of 7,540 rubles. Since the property was recognized as unequal, the party transferring the materials transferred the difference in money on January 19, 2017. The income received should be reflected in the tax accounting of Liven LLC.

Thus, LLC “Liven” on January 16, 2017 must record in column 4 of section No. 1 KUDiR the market value of materials that were received within the specified time frame (RUB 7,540), and on January 19, 2017 – the amount of funds received from counterparty (that is, 14.8 thousand rubles - 7540 rubles).

Income that was received during the offset of mutual claims must be reflected in the KUDiR by the date of signing the act regarding the offset of mutual claims. According to Article No. 410 of the Civil Code of the Russian Federation, at the moment the buyer signs the act, his obligation is extinguished directly to the seller. Thus, the date of repayment of the obligation is the date of receipt of the corresponding income (Article No. 346.17, paragraph 1 of the Tax Code of the Russian Federation). The act of offsetting mutual claims is the basis for making certain entries in the KUDiR.

Correct reflection of expenses in KUDiR

In column 5 of section No. 1 of KUDiR, “simplified” residents with the object “Income minus expenses” should enter the expenses that are listed in article No. 346.16, paragraph 1 of the Tax Code of the Russian Federation.

Reflection in KUDiR personal income tax in kind (example)

Liven LLC uses the simplified tax system and has the “D-R” facility. On 02/05/2017, the organization paid the second part of the salary to employees for January 2021 in the amount of 430.9 thousand rubles. The wages were paid from cash proceeds. On 02/06/2017, personal income tax withheld from employee income was transferred in the amount of 110,552 thousand rubles. The listed operations should be correctly reflected in the KUDiR.

The company/organization has every right on 02/05/2017 to take into account in the item of labor costs the amount of wages that were issued, without personal income tax (that is, 430.9 thousand rubles), and on 02/06/2017 - personal income tax, which was withheld and transferred to the budget (that is, 110,552 thousand rubles).

Since wages and personal income tax were transferred on different days, they must be reflected in separate entries in KUDiR.

When reflecting in the KUDiR expenses for writing off the cost of certain goods, in addition to the payment order / cash receipt, which confirms payment for the corresponding goods, you should reflect the details of the accounting certificate justifying the date of writing off the cost of a particular product as an expense item. This rule is confirmed by Article No. 346.17, paragraph 2 of the Tax Code of the Russian Federation.

Reflection in KUDiR of the cost of goods sold (example)

LLC "Liven" applies the simplified tax system, has the object "Income minus expenses", and sells children's toys. On 03/06/2017, the store purchased construction sets (30 pieces) at a cost of 800 rubles. excluding VAT / piece. The selling price of one set is set at 1,400 rubles.

On March 13, 2017, 5 sets of this toy were sold. Cash for the goods sold was received from the buyer on March 16, 2017.

The previously mentioned transactions should be reflected in tax accounting. Thus, the purchase price of goods sold should be written off as an expense item after payment has been made to the supplier and sales to the buyer. For this reason, on March 13, 2017, the company has the right to include 4 thousand rubles in the expense item. (800 rub. x 5 pieces).

On March 16, 2017, income should be reflected in the amount of 7 thousand rubles. (1400 RUR x 5 pieces).

When making an entry in KUDiR regarding normalized expenses, in addition to the payment order, you should also indicate the details of the bank certificate, since on its basis the amount that relates to expenses was calculated.

The cost of materials / raw materials of companies and organizations working on the simplified tax system have the opportunity to be taken into account in the expense item immediately after they have been capitalized and paid. Thus, waiting for goods/raw materials to be released into production becomes unnecessary. The above explanations are supported by letter No. 03-11-11/284 of the Ministry of Finance of the Russian Federation dated October 27, 2010.

Correctly filling out section No. 3 of KUDiR according to the simplified tax system

Completing section No. 3 KUDiR is required only if the following conditions are simultaneously met:

1. Object of taxation – “Income that is reduced by expenses”
2. Presence of losses in the reporting year / previous years

So, if one or another, “Income minus expenses,” but there were no losses, you do not need to fill out this section.

To begin with, experts recommend understanding why section No. 3 of KUDiR is provided for. Since companies/organizations working on the simplified tax system and having the object “Income minus expenses” should, at the end of the year, reduce the tax base under the simplified tax system by the amount of past losses that were received during the application of this special regime. Here you should immediately pay attention to the fact that this is not a right, but an obligation. If a reduction in the current year’s income by the amount of last year’s losses is unprofitable for someone, then the reduction in the tax base can not be reduced, but the losses can be carried forward to future periods (any loss can be written off within ten years).

For clarification, experts remind that losses include the amount of excess expenses that were taken into account directly over the amount of income received for the same period. And since writing off last year’s losses to reduce the current tax base under the simplified tax system is possible only based on the results of the year, section No. 3 of KUDiR should also be filled out only based on the results of the year. How to do this correctly?

Line 010 indicates the total amount of losses that were transferred from previous periods.

This amount is distributed in detail in lines 020-110, namely by year of occurrence.

Line 120 records the value of the tax base for the tax under the simplified tax system, the period is the current reporting year.

Line 130 indicates the amount of losses by which the organization/firm will reduce the current tax base. By the way, the indicator in this line must be less than the indicator recorded in line 010.

For reference, line 140 records the amount of losses for the current period. This amount can be determined by paying attention to line 041 of the certificate to section No. 1 of KUDiR. Companies/organizations can use this amount to reduce their tax base for the next year.

If in the current year the company/organization did not write off losses in full, then the total amount of unused losses should be indicated in line 150.

In lines 160-250 it is necessary to enter this amount by year of occurrence of certain losses.

An example of filling out Section III of the Income and Expense Accounting Book

Zvezda LLC has been applying the simplified tax system with the object of taxation being income minus expenses since 2012. For 2014 and 2015, the organization received losses in the amount of 110,500 rubles. and 183,400 rub. respectively. For 2017, the tax base under the simplified tax system (that is, the excess of income over expenses) amounted to 285,500 rubles. The organization decided to reduce the 2021 tax base by the amount of past losses. In previous years of application of the simplified tax system, the tax base for losses was not reduced. Let's fill out section III of the Accounting Book.

In line 010 we will show the total amount of past losses received when applying the simplified tax system. It is equal to 293,900 rubles. (RUB 110,500 + RUB 183,400).

In lines 020 and 030 we will write down the amounts of losses for 2014 and 2015.

In line 120 we will reflect the tax base for 2021 - 285,500 rubles. This is less than the amount of losses, and the accountant of Zvezda LLC decided to reduce the tax base to zero, that is, by 285,500 rubles. We will indicate this amount in line 130.

There will be a dash in line 140, since there are no losses for 2021.

The amount of unused losses is RUB 8,400. (293,900 rubles - 285,500 rubles) will be written in line 150. It can be kept in mind when calculating the tax base for the following periods. The losses received earlier are used first. Therefore, we will assume that the loss for 2014 has been fully utilized. And in line 160 we indicate the year 2015 and repeat the value of 8400 rubles.

Situation. The organization worked under the simplified tax system, then under the general regime, and then returned to the “simplified” regime. How to fill out section III of the Accounting Book

The tax base under the simplified system can be reduced only by losses received when applying the simplified tax system with the object of income minus expenses. Thus, losses incurred under the general regime for organizations and entrepreneurs who switched to the “simplified system” are not taken into account.

But sometimes it also happens that an organization worked on the simplified tax system with the object income minus expenses, then switched to the general regime, and then returned to the “simplified system” with the object income minus expenses. Question: is it possible to reduce the tax base for those losses that were received during the previous application of the simplified tax system? The answer is yes. If ten years have not passed since the receipt of losses, then it is allowed to reduce the tax base for them under the simplified tax system (clause 7 of article 346.18 of the Tax Code of the Russian Federation). It does not matter that they were obtained during the previous application of the “simplified procedure”, the main thing is that these were losses not of the general regime. namely the simplified tax system. The Russian Ministry of Finance shares the same opinion in letter dated January 28, 2011 No. 03-11-11/18.

The procedure for filling out KUDiR from 2021: changes made

The changes include the cancellation of certification of KUDiR with the seal of an individual entrepreneur if it is not available. There is also a clarification that in section No. 5 of the Book, entrepreneurs should indicate all insurance costs: contributions from the minimum wage / contributions from income.

Among other things, section No. 6 was added to the document. It should be filled out exclusively by trade tax (TC) payers with the “Revenue” object.

Section No. 6. The value of the TS, which reduces the amount of tax paid due to the application of the simplified tax system, calculated for the object of taxation directly from the type of business activity in relation to which the TS was established.

Section No. 6 KUDiR should be filled out by firms/organizations on the simplified tax system for “Revenue” objects. The amount of the vehicle that was paid is entered here.

Column 1 contains the serial number of the transaction that is being registered.

Column 2 is filled in with information regarding the date and number of the primary document on the basis of which the registered transaction was carried out.

In column 3 you should enter information about the period for which the vehicle payment was made.

In column 4, enter the amount of the vehicle that was paid.

Certification of KUDiR for 2021 and 2021 in the inspection: is it necessary?

Thus, it became known that the certification of the Book for 2021 and 2021 should not be done at the tax office.

Let us remind you that in the old KUDiR forms there were columns on the title page - tax officials’ marks were placed in them. The new form, which has been used since 2021, does not contain a corresponding line on the title page in which a representative of the tax office must sign.

These forms were approved by order No. 135n dated October 22, 2012 by the Ministry of Finance. Already from 01/01/2017, the changes described above will be made to the Book, but they do not at all affect its certification by tax authorities. In other words, the Book for 2021 is not certified by the Federal Tax Service.

KUDiR in 2021 (sample)

Kudir str.3

To simplify, let us assume that in other reporting periods no operations were carried out other than accrual of depreciation on the machine. At the end of the year, the result is displayed - profit or loss, and a certificate for section 1 is filled out:

• on page 010 – income for the year – 85,000 rubles;
• in line 020 – expenses – 64,400 rubles;
• page 030 is filled out provided that in the previous period Ramet LLC also worked on the simplified tax system and paid the minimum tax at the end of the year. Here the difference between the amounts of the minimum tax paid and the amount received in the normal calculation is calculated. Let’s say that Ramet LLC has been working on the simplified tax system for the first year, which means that page 030 will remain empty;
• result lines 040 and 041 are filled in in accordance with the results obtained. In our example, there is profit, so page 040 is filled in - 20,600 rubles.

Personal income tax is not recorded in the book of income and expenses of the simplified tax system, since the company only acts as a tax agent, withholding tax from wages and transferring it to the budget.

Trade fee

Based on paragraph 8 of Article 346.21 of the Tax Code of the Russian Federation, “simplifiers”, even with the object “income”, have the opportunity to reduce their tax through deductions from the trade tax where it is valid (so far only in Moscow).

For these purposes, they keep a book of income and expenses. Since 2017, a separate 5th section has been introduced. It looks like this:

As you can see, all payments for the trade fee are given in chronological order.

Note that before the appearance of this section, the book form did not imply a reflection of the trading fee at all. Accountants had to keep in mind the imputed tax amounts and reduce the simplified tax by them even before entering it into the book. Now such a need has disappeared.

Seal

Since 2021, the Ministry of Finance has directly indicated that the book does not need to be certified with a seal if a company or individual entrepreneur on the simplified tax system prefers to abandon its own stamp.

Let us remind you that such an opportunity appeared for business companies on April 7, 2015 thanks to the Federal Law of April 6, 2015 No. 82-FZ.

Let us note that previously the accounting department had to print out the entire electronic book of income and expenses on the simplified tax system at the end of the year and affix the company’s stamp and signatures on it. For the period 2021 and 2017, this will also have to be done, but without the obligatory company stamp.

Profit of controlled foreign companies

From 2021, only the income of the simplifier himself should appear in the book in question. Let us recall that they are shown in the fourth column of the 1st section.

In the rules for filling out the book, the Ministry of Finance clarified that the profits of foreign companies controlled by the domestic simplifier in the book of income and expenses under the simplified tax system since 2017 .

The catch was that a completely different tax is paid on the profits of CFCs - on profits, and the register in question is kept only for the purposes of the simplified tax system. Meanwhile, the rule that CFC profits do not need to be included in the book has not been recorded anywhere.

IP "Revenue" without staff

The updated rules for filling out the book of income and expenses since 2017 have significantly simplified the corresponding obligation for businessmen without employees who use the “income” object and pay insurance premiums only for themselves.

From January 1, 2021, Article 430 of the Tax Code comes into force. And under the name “insurance premiums in a fixed amount” she combined:

1. contributions based on minimum wage
2. contributions in the amount of 1% of income over 300,000 rubles

This suggests that businessmen using the simplified tax system will be able to easily list in the book all their deductions for compulsory insurance: both from the minimum wage and 1 percent of income above the specified level.

Note that until 2021, controllers often took hostility to reducing the tax on the simplified tax system due to one-percent contributions. Hence, problems arose with filling out the book of income and expenses.

Maintaining a book of income and expenses under the simplified tax system: section 2

Section 2 is devoted to the calculation of depreciation charges. In our example, the company has a rotary machine purchased on December 16, 2016 for 28 thousand rubles. and put into operation on December 30, 2016.

The costs incurred when purchasing OS and taken into account when calculating the simplified tax system depend on the time of acquisition and the SPI. The amount of expenses is determined according to the all-Russian classification of fixed assets, assigning a depreciation group to the property. In our example, the SPI is 3 years and the cost will be written off over 7 reporting periods.

Calculation of the quarterly depreciation amount: 28,000 / 7 = 4,000 rubles. It is this calculation that is necessary to fill out both the 1st and 2nd sections of the KUDiR. Over the course of a year, the cost of the machine is depreciated by 16,000 rubles; next year, 12,000 rubles will remain to be written off. All these amounts are indicated in the corresponding columns of the form.

The 2nd section is filled out for 1 quarter, half a year, 9 months and a year, i.e., by analogy with the 1st section, there will also be four tables.