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This spring, after the abolition of the UIA, entrepreneurs en masse switched to USN or patent. After that, all of them had to start keeping a book of income and expenditure – which many of those who transferred from the UIA, according to polls by Evotor, still do not even suspect. Tax authorities may request the Book at any time and penalize it in its absence. We remind you what KUDiR is and how to conduct it.

What is the Income and Expense Book?

The income and expenditure ledger is a document that reflects all business activities. The book looks like a table and is filled in by the cash method, that is, only the real movement of money at the box office or on the current account is taken into account.

Do you keep a book of income and expenses?

Yes, I do it on paper

Yes, in electronic form

No, but I’m going

No and I’m not going

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The maintenance of the Book differs depending on the taxation system. Thus, the SP has only one section on the patent in the Book – income. For entrepreneurs on USN The book consists of 5 sections: 1) accounting for income and expenses, 2) calculation of expenses for fixed assets and intangible assets, 3) calculation of losses for previous periods that reduce the tax base, 4) accounting for expenses that reduce tax, 5 ) calculation of the amount of trade tax that reduces the tax.

The book can be bought in a stationery store and filled out by hand or kept electronically: in Excel, by downloading a template on the Internet, or with the help of special services. If you keep the Book in electronic form, at the end of the year it must be printed and stored. The introduction of the Book in paper form has its drawbacks: it can be lost or spoiled. It is also more difficult to make changes. It is convenient to edit the book in electronic form.

Who needs to run KUDiR?

The book of accounting and expenses (KUDiR) must be kept by entrepreneurs on OSNO, ESHN, USN and on the patent (Article 346.24 of the Tax Code and Article 346.53 of the Tax Code).




For each legal entity you need to start your own KUDiR, for example, if the client has a SP and LLC, then you need two books. In this case, if the entrepreneur combines two tax systems, such as USN and PSN, you need two books. But at the same time SP on several patents can be conducted as one KUDiR, and for each patent separately.

If the client has a limited liability company and a sole proprietorship with two taxation systems, then you need three books for a limited liability company, for a sole proprietorship on USN and for a sole proprietorship on PSN

For each tax period (ie calendar year) – a new KUDiR.

Advance payments on USN are calculated on the basis of KUDiR and then the declaration is filled in, also on the basis of KUDiR. It is also possible to track the income limit on some special tax regimes according to KUDiR: if it is exceeded, it will no longer be possible to apply the current tax regime.

Specifics of data entry in KUDiR

We have highlighted some typical subtleties that, in Evotor’s experience, many entrepreneurs do not know.

The book should be kept in chronological order. But at the same time you need to take into account the specifics of the operations. Thus, if cash can be entered in the Book on the day of receipt, then non-cash – at the time of receipt on the recipient’s account, and not on the day when the client paid by card.

If you have just shipped the goods to the buyer, but have not received payment – this is not yet recognized as income for the cash method of accounting. Similar rules apply to expenses.

Returns are entered in the “income” column with a “minus” sign.

At USN6 insurance premiums are entered in section 4, and at USN15 – in 1 section

Transfers of own funds should not get into KUDiR and affect the taxable base

Corrections in KUDiR

Possible errors in the handwritten KUDIR can be corrected. It is necessary to cross out the incorrect record, indicate the correct data next to it and certify the position, full name and signature of the responsible person, fixing the date of correction.

In the electronic version, you can easily fix the operation, as you need to print the book only at the end of the year.

Fines

KUDiR does not need to be handed over, but the tax office may require KUDiR to be checked at any time (Article 120 of the Tax Code). The entrepreneur has 10 days to submit the Book.

In the absence of the book or with incorrect data in it, the tax can charge a fine of 10 thousand to 30 thousand rubles. If due to incorrect data in KUDiR the entrepreneur paid less tax than he should have, the tax office may fine him 20% of the amount of unpaid tax, but not less than 40,000 rubles.

Electronic KUDiR

There are also special services for keeping the Book. For example, for Evotor smart terminals there is an application “Electronic book of income and expenditure”. Sales data at the terminal automatically goes to KUDiR, and costs are deducted from the bank statement. Any operations can be added manually. You can also restore data for the whole year. At the end of the year, the e-book must be printed, stitched and signed.

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