The book of income and expenses is used by LLCs and entrepreneurs who have chosen a simplified taxation system. The requirements for completing the form have changed in 2021. This is what will be discussed in this material. The form was approved by order of the Ministry of Finance of Russia dated October 22. 2012 No. 135n. The document reflects all business transactions that were carried out during the reporting period.
Methods of conducting KUDIR in 2021 - 2021 - 2020
The legislation allows you to keep a ledger of income and expenses both in paper form and on electronic media. At the same time, the order in which the document is prepared differs.
When maintaining KUDIR on paper, the following conditions must be met:
- the title page is filled out;
- The pages are numbered and laced together. On the last page there is a mark indicating the number of sheets;
- the document is certified by the seal and signature of the manager.
KUDIR in electronic format:
- printed;
- stitched and numbered;
- certified in the same way as the Book on paper.
The book must be printed at the end of each reporting period - quarter, half year and nine months.
Ways to keep a book
In 2021, the book of income and expenses can be kept both “on paper” and in electronic form (clause 1.4 of the Procedure, approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n).
Depending on the form in which the accounting book is kept, the procedure for its preparation varies.
| How the book is kept | |
| On paper | Electronically |
| If a taxpayer keeps a book of accounts on paper, before making entries in it, the following must be done: – fill out the title page; – sew and number the pages. On the last page of the laced and numbered book, indicate the number of pages it contains; – certified with the signature of the head and the seal of the organization. | If a taxpayer maintains an accounting book in electronic form, then at the end of the tax period the book must: – be printed; – sew, number the pages and indicate their number on the last page; – certified with the signature of the head and the seal of the organization. |
At the end of each reporting period (Q1, half-year and nine months), the accounting book, which is kept electronically, also needs to be printed on paper. This follows from the provisions of paragraphs 1.4 and 1.5 of the Procedure, approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.
Book form 2021
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.
New KUDiR from 2021
Starting from 2021, you need to use a new form of income and expense accounting book. Changes to KUDiR from 2021 were made by order of the Ministry of Finance dated December 7, 2016 No. 227n. That's what's changing.
Change #1: New section for trade fee
Based on clause 8 of Art. 346.21 of the Tax Code of the Russian Federation, “simplified” people, even with the object “income”, have the opportunity to reduce the single tax through deductions of the trade tax, where it is valid (so far only in Moscow).
For these purposes, a separate 5th section has been introduced into the book of income and expenses from 2021. It looks like this:
As you can see, all payments for the trade fee are given in chronological order. Note that until 2021, the book form did not imply a reflection of the trading fee at all. Accountants had to keep in mind the collected tax amounts and reduce the simplified tax by them even before entering it into the book. Since 2021, such a need has disappeared.
Change #2: Printing
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 using 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 of 2017, this will also have to be done, but without the obligatory company stamp.
Also see “Print cancellation: new relief for businesses.”
Change 3: Profits of Controlled Foreign Entities
From 2021, only the income of the simplified person should appear in KUDiR. Let us recall that they are shown in the fourth column of the 1st section.
In the rules for filling out the book from 2021, the Ministry of Finance clarified that the profits of foreign companies controlled by the domestic simplifier do not need to be shown in the book of income and expenses under the simplified tax system from 2021.
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.
Change No. 4: Individual entrepreneur “income” without employees
The updated rules for filling out the book of income and expenses from 2018 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, entitled “insurance premiums in a fixed amount,” is in effect. It regulates the calculation of insurance premiums by individual entrepreneurs “for themselves”. From January 1, 2021, businessmen using the simplified tax system will be able to easily enter in the book all their deductions for compulsory insurance: for incomes up to 300,000 rubles 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. As for the amount of fixed insurance premiums for individual entrepreneurs since 2018, we have provided the new amounts in the article: “Insurance premiums for individual entrepreneurs since 2021.”
Requirements for filling out the book of income and expenses of the simplified tax system
In the first section of the book, the taxpayer is required to reflect only receipts to the cash register or to the current account, since only his income is subject to accounting. Non-operating income and revenue are considered as determining the tax base in accordance with Article 250 of the Tax Code. Articles 284, 251 and 224 of the Tax Code indicate income that cannot be taken into account under the simplified tax system. There are many such incomes and they are quite specific. The requirements for tax accounting of income within the simplified framework for individual entrepreneurs are even more specific - there is no need to take into account income from replenishing the cash register of a personal enterprise and one’s own salary. Income from the sale of property that is not used in business activities is also not included.
With a simplified tax system of 6%, it is necessary to reflect the receipt of income through a bank statement, payment order or PKO. When submitting proceeds under BSO, one transition order is created for several forms, but the forms must be issued within one date. To reflect the refund to the buyer, a minus sign is used in the “income” column.
The fourth section reflects the amount of insurance premiums, taking into account the possibility of reducing them. It is also necessary to enter data on the amount of the contribution and the category to which they belong, the period of their payment and the payment document itself. In this section, in addition to contributions for employees, entrepreneurs are also required to indicate contributions for personal health and pension insurance. Summing up is carried out quarterly, every six months and every 9 months.
It is necessary to indicate in the KUDiR only economically justified and documented expenses through which the taxpayer was able to generate income. It is allowed to take into account the costs of social insurance of employees, their salaries, as well as material expenses. It is prohibited to enter into the book personal expenses of an individual entrepreneur from which the taxpayer did not receive a profit.
Conclusions and forms for downloading
So, let’s summarize all the changes in the book of income and expenses (KUDiR) from 2021 in the table:
| Change | A comment |
| New section for trade fee | If you are using a simplified approach with the “income” object, then the trade fee by which you are reducing the tax will need to be indicated in a separate section V. |
| There is no need to certify the book | The book will not have to be stamped by those companies and entrepreneurs who have refused the stamp. This rule was clearly written down for the book. |
| There is no need to show excess profit | In Column 4 “Income” of Section I there will be no need to indicate the profits of controlled foreign companies. This is clearly stated in the order of completion. |
| Individual entrepreneurs can reflect insurance premiums | Individual entrepreneurs 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. |
As a result, the book of accounting for income and expenses, used since 2021, consists of a title page and five sections:
- Section I “Income and Expenses”;
- Section II “Calculation of expenses for the acquisition (construction, production) of fixed assets and for the acquisition (creation by the taxpayer himself) of intangible assets taken into account when calculating the tax base for the tax for the reporting (tax) period”;
- Section III “Calculation of the amount of loss that reduces the tax base for the tax paid in connection with the application of the simplified taxation system for the tax period”;
- Section IV “Expenses provided for in paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation, reducing the amount of tax paid in connection with the application of the simplified taxation system (advance tax payments) for the reporting (tax) period”;
- Section V “The amount of the trade fee that reduces the amount of tax paid in connection with the application of the simplified taxation system (advance tax payments) calculated for the object of taxation from the type of business activity in respect of which the trade fee is established for the 20__ reporting (tax) period” .
Next, you can download new book forms in various formats:
;
;
.
Book for individual entrepreneurs
In order to fully register their own activities, every entrepreneur must know how to fill out the KUDiR
. Thanks to correctly compiled such reporting documentation, tax authorities calculate tax deductions directly for the reporting period.
When filling out the book yourself, it is important to remember that its maintenance is different for each tax system. Therefore, without having professional skills and knowledge, it is better to seek professional help.
Sample of filling out a new book
Below is a sample of filling out the new KUDiR book from 2021. Taxable income of individual entrepreneurs without employees in 2021:
- 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.
RESPONSIBILITY FOR VIOLATION OF MAINTENANCE OF THE INCOME BOOK ON THE PATENT
If an individual entrepreneur applying the patent taxation system does not keep a book of income, he will be subject to tax liability under Article 120 of the Tax Code of the Russian Federation. The fine for the entrepreneur will be:
- 10,000 rub. – if such a violation was committed during one tax period;
- 30,000 rub. – if the violation was committed over several tax periods.
In connection with the abolition of UTII from 2021, a number of new types of business activities have been added that are available when working on PSN.
In the service sector:
- parking for vehicles;
- pet care;
- plowing gardens and cutting firewood for the population.
Repair:
- toys and similar products;
- tourist and sports equipment;
- glasses;
- siphons and autosiphons, including charging gas cartridges for siphons.
Works:
- engraving machines for metal, glass, porcelain, wood, ceramics, except jewelry (by order of the population);
- glasses assembly;
- production and printing of business cards, invitations to family celebrations;
- grain grinding, production of flour and cereals from wheat, rye, oats, corn or other grains;
- production and repair of cooper's utensils and pottery according to individual orders of the population.
In addition to these types of activities approved at the federal level, local authorities are given the right, at their discretion, to allow the use of PSN for other types of activities.
Individual entrepreneurs operating in the field of catering and retail trade, who used UTII before 2021, will be able to painlessly switch to PSN from 2021. An amendment has been made to the Tax Code of the Russian Federation to increase the “threshold” of area for retail trade and catering under PSN.
Previously, shops and cafes with a sales or service area of more than 50 sq. meters could not buy a patent. Now this condition has been changed, and a patent can be issued if the area does not exceed 150 square meters. meters.
This might also be useful:
- Activities of individual entrepreneurs in another city or region
- Patent value calculation
- Patent tax system in 2021
- Changes in individual entrepreneur taxation in 2021
- What taxes does the individual entrepreneur pay?
- Tax system: what to choose?
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Instructions for filling
The book is filled in chronological order throughout the year.
In this case, an entry is made for each document; merging is not allowed. At the end of the old year it is closed, and the next register is opened for the new year. You can fill it out in a magazine purchased from a printing house, or using specialized programs and Internet services. The latter is the most preferable, as it significantly reduces the time for its registration, because very often it is compiled on the basis of previously issued documents automatically.
When filling it out manually, you can make all the necessary corrections in the book, you just need to cross out the incorrect entry with one line so that it can be read. A correctional entry is made nearby, and it is certified by the signature of the responsible person.
After the tax period closes, it is printed, laced, and each sheet is numbered. Next, the book is certified by the seal of the business entity and the signature of its director. Previously, it was still necessary to send it to the office of the Federal Tax Service for affixing a stamp. Currently, such a requirement no longer exists.
Please pay attention! Keeping a book is a must. It is provided to the tax office only upon request from the inspection inspector. In this case, you can use a special Internet service for electronic maintenance of KUDiR.
