Kudir whether it is necessary to allocate vat in expenses. How to properly fill in the curl for SP for sleep “income. Filling in kudir with usn income minus expenses

Applying the simplified tax system "income minus expenses", it is necessary to take into account that not all types of expenses can reduce the taxable base according to single tax... In addition, for certain types of costs there are points and conditions for their recognition in order to calculate the simplified taxation system. Let's consider what conditions are necessary to recognize the cost of the purchased goods and the "input" VAT related to them in the expenses under the simplified tax system.

The "simplified" can recognize the "input" VAT as an expense only after the goods are transferred to the buyer (see letters of the Ministry of Finance of the Russian Federation dated December 23, 2016 No. 03-11-11 / 77461 (clause 2), dated October 27, 2014 No. 03-11-06 / 2/54127, dated 24.09.2012 No. 03-11-06 / 2/128). Lack of receipt of money from the purchaser is not an obstacle to reducing tax base on a single tax. However, in order to fully comply with all requirements, the taxpayer must fulfill several important conditions (except for the general ones, which are mentioned in clause 1 of article 252 and clause 2 of article 346.16 of the Tax Code of the Russian Federation). Here they are:

1. Payment must be made for goods intended for resale. That is, all obligations to the supplier must be paid off. The need to comply with this condition is stated in par. 1 p. 2 art. 346.17 of the Tax Code of the Russian Federation.
2. The goods must be sold to buyers. The need to comply with this condition is stated in sub. 2 p. 2 art. 346.17 of the Tax Code of the Russian Federation.

It should be borne in mind that the above conditions in accordance with the provisions of paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation must be performed simultaneously. In other words, until the taxpayer pays for the goods to the supplier, he is not entitled to accept the cost of the goods sold (and VAT, respectively) for expenses. This is confirmed by the letter of the Ministry of Finance dated 20.01.2010 N 03-11-11 / 06.

However, for "input" VAT related to the costs of storage, maintenance and transportation of goods, the rule governing the accounting of costs is different. "Input" VAT related to the costs of storing, servicing and transporting goods, the "simplified" recognizes as part of expenses after their actual payment (subparagraph 2 of paragraph 2 of article 346.17 of the Tax Code of the Russian Federation).

Tax accounting of the cost of purchased goods and "input" VAT

After the goods have been sold and a full settlement with the supplier has been made, the taxpayer has the right to write off the cost of these goods as expenses. When writing off the cost of goods, one of the possible methods for evaluating purchased goods (FIFO, average cost or unit cost of goods) must be used. The chosen method for assessing the cost of purchased goods must be enshrined in the accounting policy of the enterprise (subparagraph 2 of paragraph 2 of article 346.17 of the Tax Code of the Russian Federation).

Tax accounting of expenses "simplified" must keep in the Book of Income and Expenses (KUDIR). After the sale of purchased goods, according to the explanations given in the letter of the Ministry of Finance dated January 18, 2010 No. 03-11-11 / 03, in the Book of Income and Expenses on a separate line 2 points need to be reflected:

• The cost of the purchased goods excluding the "input" VAT.
• The amount of "input" VAT on goods sold.

In KUDIR, all records are made on the basis of primary documents. The paid amount of "input" VAT is a separate item of expenses, which should be highlighted in a separate line in the supplier's primary documents, as well as in the primary documents confirming payment to the supplier. The question of whether an invoice is needed to include the "input" VAT in the costs of the simplified tax system is controversial.

On the one hand, the Ministry of Finance of Russia, in a letter dated 24.09.2008 No. 03-11-04 / 2/147, explained that the basis for attributing VAT amounts to expenses when applying the simplified simplification are documents confirming the actual payment of tax amounts, as well as invoices, exhibited by sellers, drawn up in compliance with the rules established by Art. 169 of the Tax Code of the Russian Federation.

On the other hand, an invoice is a document tax accounting which gives the VAT taxpayer the right to deduct input VAT (Article 169 of the Tax Code of the Russian Federation). Since the “simplified” is not a taxpayer, VAT is not entitled to deduction, and the Tax Code does not provide for special instructions for simplified taxpayers to comply with the requirements of Ch. 21 to include "input" VAT in expenses, then we believe that the absence or execution of an invoice with errors does not prevent the "simplified" from taking into account the paid delivery of "input" VAT on the goods sold.

Nevertheless, taking into account the above position of the Ministry of Finance of Russia, it can be assumed that in the absence of a correctly drawn up invoice of the supplier, the inclusion of the amount of "input" VAT in expenses under the simplified tax system may lead to a dispute with the tax authority. If there is no invoice, avoid tax claims when the "input" VAT is included in the expenses, it is possible if the contracting parties have concluded an agreement on non-issuance of invoices, and in KUDIR the amount of "input" VAT is reflected on the basis of other primary documents in which this amount is indicated (letter of the Ministry of Finance of the Russian Federation dated 05.09.2014 No. 03-11-06 / 2/44783).

Outcomes

A taxpayer on the STS “income minus expenses” engaged in the resale of goods should take into account that the cost of goods purchased for resale and related VAT is recognized as an expense after these goods are paid to the supplier and sold to the buyer. If there is no agreement between the counterparties not to draw up invoices, then the absence of a properly executed invoice may entail a dispute with the tax authority about the legality of accounting for "input" VAT in expenses.

KUDIR is a book of accounting of income and expenses, which must be kept by all organizations and individual entrepreneurs (Art. 346.24 of the Tax Code of the Russian Federation). Certify the book in tax office not required, however, for any questions about the annual return, tax authorities may request a ledger for a more thorough check. Errors in KUDIR or its absence is a reason for a fine of at least 10 thousand rubles (Article 120 of the Tax Code of the Russian Federation and Article 15.11 of the Administrative Code).

KUDIR is conducted according to the form approved by the order of the Ministry of Finance of the Russian Federation of October 22, 2012, No. 135n. KUDIR for individual entrepreneurs on the simplified tax system is the main document of tax accounting. Simplified organizations, in addition to tax accounting in KUDIR, also conduct mandatory accounting. Taxpayers determine their tax base for simplified tax on the basis of KUDIR, so if you combine several tax regimes, then you need to keep records of income and expenses under the simplified tax system separately from another tax regime.

The general rules for filling out and filling out KUDIR are as follows:

• for everybody tax period(i.e. calendar year) - new KUDIR;
• entries in the book are kept on an accrual basis in chronological order;
• KUDIR is filled in by the cash method, that is, only the real movement of money at the cash desk or on current account... If you have just shipped the goods to the customer, but have not received payment, this is not yet recognized as income for cash accounting. Similar rules apply for expenses;
• KUDIR is conducted on a computer, in a special accounting software or by hand;
• amounts are entered into the book in rubles and kopecks;
• electronic KUDIR at the end of the tax period is printed;
• printed electronic KUDIR or handwritten paper must be numbered, laced, sealed with the signature of the head or the individual entrepreneur and the seal (if any);
• in the handwritten KUDIR, errors are corrected as follows: they cross out the wrong entry, write the correct wording next to it, certifying it with the position, full name and signature of the person in charge, fix the date of the correction.

KUDIR consists of 4 sections plus a title page. In section I of the book, the taxpayer indicates income and expenses, in section II - expenses for the purchase of fixed assets and intangible assets, Section III includes losses of past years, by which the current tax can be reduced, Section IV is devoted to expenses that reduce the amount of tax. Section II-III must be completed only for the STS Income minus expenses, and Section IV is intended only for the STS Income. Let us consider in more detail how to conduct a KUDIR with a simplified taxation system of 15% and 6%.

Please note that the changes to KUDIR, approved by order of the Ministry of Finance of Russia dated 07.12.16 No. 227n, take effect only from January 1, 2018. In 2017, the income book is filled in exactly the same way as last year.

Filling in the KUDIR with STS Income

Since the taxpayer on the STS Income takes into account only his own income, then in Section I of the KUDIR it will reflect only receipts to the current account or to the cash desk. At the same time, not any received income is taken into account to determine the tax base. cash. According to Art. 346.15 of the Tax Code of the Russian Federation, the simplified person takes into account as income his proceeds and non-operating income - the lease of property and other income from Art. 250 of the Tax Code of the Russian Federation. The list of incomes that cannot be accounted for on the STS is given in Articles 224, 251, 284 of the Tax Code of the Russian Federation.

The list is long, most of the income is very specific. We will indicate the most typical for the daily activities of most businessmen: the money received from the FSS to reimburse the costs of child benefits and sick leave for employees, the return of advances or any overpaid amounts, the amount of loans received or the return of a loan issued by the organization itself cannot be considered income.

Individual entrepreneurs have even more nuances in the tax accounting of income received within the framework of the simplified system. The entrepreneur does not take into account his income in the KUDIR according to the simplified tax system as a salary for hire, replenishment of the cash desk of his own enterprise. The sale of property that is not used in business (for example, a car or apartment) is not included in income when calculating the tax base.

How to conduct a KUDIR with a simplified taxation system of 6%? Income receipts are reflected by registering a PKO, a payment order or a bank statement. If the proceeds are surrendered according to SRF, then one can be made for several forms credit slip, but provided that the forms were issued within one business day. If you need to reflect the return of money to the buyer in KUDIR, then this amount must be entered in the column "income" with a minus sign.

Another nuance of filling out the KUDIR according to the simplified taxation system income is filling out section IV. Since the taxpayer can reduce the amount of tax on insurance premiums on STS Income, the amount of these contributions should be reflected in Section IV of the KUDIR. The book indicates information about payment document, the period of payment of contributions, the category of contributions and their size. Entrepreneurs in this section indicate not only contributions for employees, but also their own pension and health insurance... According to the results of each quarter, as well as half a year, 9 months and a calendar year, the results are summed up.

An example of filling out KUDIR on the simplified tax system Income 6%

IE Kuznetsov I.M. 01/11/2016 bought raw materials for the production of buns for 230,000 rubles and sold 100 buns at a price of 20 rubles apiece. The buyer returned one bun to the entrepreneur due to damaged packaging. In addition, IE Kuznetsov received an advance payment from the buyer in the amount of 10,000 rubles. Kuznetsov employs one pastry chef, whose salary is 30,000 rubles. In January 2016, Kuznetsov paid insurance premiums for an employee - 9,000 rubles.

Here is how a sample of filling KUDIR for individual entrepreneurs on the simplified taxation system of 6% looks like in this example.

Filling in the KUDIR under simplified taxation system Income minus expenses

Income in KUDIR is reflected in the same way, regardless of the selected version of the simplified taxation system. But expenses are reflected in section I only with the STS Income minus expenses. The list of expenses that can be taken into account in the KUDIR is in Appendix 2 to the order of the Ministry of Finance of the Russian Federation dated October 22, 2012 No. 135n and in Art. 346.16 of the Tax Code of the Russian Federation. Since expenses reduce the tax base according to the simplified tax system, tax authorities carefully check the company's expenses and regularly issue letters and explanations: which expenses can be taken into account and which cannot. General principle such - expenses can be accepted only if they are economically justified, documented and will bring income to the taxpayer.

The payer of the simplified tax system can take into account when calculating the single tax material costs, labor costs and mandatory social insurance employees and some other expenses. Each of the listed cost categories has its own characteristics, for example, the costs of purchasing goods fall into the KUDIR only after they are directly at the warehouse, have been paid to the supplier and sold to the buyer. Insurance premiums for employees under the STS Income minus expenses do not reduce the calculated tax itself, but are included in the tax base as expenses in full.

Please note that personal expenses of an individual entrepreneur on the STS Income minus expenses not directly related to making a profit cannot be entered into the KUDIR.

An example of filling out the KUDIR with STS Income minus expenses

Let us consider, using an example, how to fill in the KUDIR for an individual entrepreneur on the simplified tax system 15%. Data on income and expenses of IE Kuznetsova I.M. take from the previous example. Plus, Kuznetsov paid in advance the rent for the bakery in January - 100,000 rubles for February-March 2016. Advance payment for lease in KUDIR is included not on the date of transfer of money, but on the date of fulfillment of the counter obligation, that is, the signing of an act on the provision of rental services on the last day of March 2016.

In this example, a sample of filling KUDIR for individual entrepreneurs on the simplified taxation system of 15% will look like this.

❓ Surely the question "What is the VAT for the simplified taxation system?" Indeed, everyone is accustomed to the fact that under the simplified tax system, VAT is included in the cost of goods / services when they are accepted for expenses, and they are also used to selling the same goods / services without VAT, which is also regulated by tax legislation.

ℹ However, it is not prohibited to ship goods / services with VAT, paragraph 1 of paragraph 5 of Art. 173 of the Tax Code of the Russian Federation. And of course, you need to be prepared for the fact that the "outgoing" VAT must be paid to the budget.

❓ An accountant contacted me with the following problem: The KUDiR reflects amounts with some minuses, prepayments are not fully reflected, while the organization sells goods with VAT at a rate of 18%. The outgoing VAT is paid immediately (!) After the issuance of Torg-12 and the invoice. At the end of the month, she took a summary of the transactions:

Dt 51 Kt 68.02

and subtracted this amount from the turnover of Kt 90.01. As a result, a "certain figure" was obtained, which had to converge with the KUDiR.

ℹ It should be noted right away that this method is unacceptable, since it does not take into account the concepts of tax income and expense in the cash method of accounting for STS costs. The case is quite interesting. But everything was decided by consulting in the method of accounting for income and expenses, so I am attaching a description of this below. ⬇⬇⬇

✅ So, we will make the receipt of the goods with the document "Receipt (acts, invoices)" and pay for it in cash from the cash register with the document "Cash withdrawal"

As you know, with the simplified tax system, the Cash method of accounting for costs is used, therefore, having paid for the goods, we will make sure that our amount is 106 200.00 began to flow. Let me remind you that we can accept only those goods / services that are paid for and capitalized for tax expense. In the case of goods - at the time of their shipment, in the case of services - at the time of acceptance for expenses.

Further, it is planned to sell this product in a quantity of 100 pieces for the amount
236,000.00 including 18% VAT (36,000.00). Therefore, the buyer was invoiced for payment and he paid 50% of the invoice. And this is where the fun begins: Let's see the postings of this operation:

Despite the fact that VAT was allocated on the invoice, and the payment was received with the indication of this amount - it does not matter for the tax income! Clause 2 of Art. 273 of the Tax Code of the Russian Federation. This amount will be applied to tax income regardless of whether VAT is included in the payment or not. We will make sure of this in our KUDiR:

As you can see:
- The cost of the purchased goods has been written off (including in the amount of input VAT) - 106 200,00

Reflected the offset of the advance payment against the current shipment in the amount 118 000,00

Reflected revenue in the amount 236 000,00

Reflected the amount of VAT payable on Credit 68.02 in correspondence with account 90.03

Excellent! It turns out that we had a tax expense in the amount of 106 200,00 and tax income as a previous prepayment on 118 000,00 but what about the VAT that we have to pay on this advance?

Now that we have shipped the goods with VAT, the program understands that the payment for this shipment was with VAT, which means that VAT from the prepayment in the amount 18 000,00 now I must confess not tax income, tax debt... Therefore, it must be reversed in the KUDiR, as we will now make sure.

The financiers agreed that with the “simplification”, the amounts of “input” VAT are an independent type of expenses, and invoices are not needed for their recognition (Letter of the Ministry of Finance of Russia dated September 8, 2014 No. 03-11-06 / 2/44863).

Innovations

Federal Law No. 238-FZ dated July 21, 2014 introduced into tax regulations regarding VAT, a number of innovations. In particular, with the written consent of the parties to the transaction, taxpayers may not draw up invoices for the sale of goods (works, services, property rights) to persons who are not value added tax payers or who are exempted from the duties of a taxpayer.

According to paragraph 1 of Article 3 of Law No. 238-FZ, this amendment entered into force on October 1, 2014.

It means that taxpayers get the right not to issue invoices to buyers on "simplified", "imputed", other special regimes, as well as to those customers who are exempt from VAT on the basis of Article 145 Tax Code RF. Undoubtedly, this amendment is beneficial for taxpayers, as it reduces document circulation.

Considering that such a right is potentially granted to all taxpayers, but requires agreement with buyers (customers), the seller, who is a VAT payer, is not entitled to resolve this issue alone, for example, by securing this provision in his tax accounting policy. To do this, it is required to prescribe a condition that the seller (performer) does not issue an invoice to the buyer (customer) in the contract or an additional agreement to it. For example, the text of such a clause may look like this: "The Supplier does not issue an invoice to the Buyer for the goods shipped under the contract due to the fact that the Buyer applies a simplified taxation system (subparagraph 1 of paragraph 3 of article 169 of the Tax Code of the Russian Federation)."

For the majority of buyers from the category specified in Law No. 238-FZ, such a contractual clause does not create any problems. However, the buyers on the “simplified system” with the object of taxation “income minus expenses” thought about it and showed reasonable caution. This is due to possible problems taking into account them in the composition tax expenses VAT without an invoice as a document confirming such an expense.

How to reflect VAT in expenses

In a letter dated September 8, 2014 No. 03-11-06 / 2/44863, the Ministry of Finance of Russia claims that the amount of "input" VAT on paid goods (works, services) in the book of income and expenses should be reflected in a separate line. In support of their conclusion, the officials cite the following arguments:

1) in the list of expenses, VAT amounts are presented as a separate item (sub-item 8, clause 1 of article 346.16 of the Tax Code of the Russian Federation) (In case of “simplified”, costs are accepted after they have been paid);

2) The procedure for filling out the book of income and expenses has established that in column 5 the taxpayer reflects the expenses specified in Article 346.16 of the Tax Code of the Russian Federation. Let us emphasize: this position of the ministry is not new. It is presented in the letters of the Ministry of Finance of Russia dated January 18, 2010 No. 03-11-11 / 03 and dated December 2, 2009 No. 03-11-06 / 2/256. But it is not always convenient for taxpayers. After all, the basis of tax accounting is (clause 1 of article 54 of the Tax Code of the Russian Federation). This means that in the transactions you will first have to isolate the "input" VAT on the "Value added tax on acquired values" account, and only then include it in the cost of goods, works, services (subparagraph 3 of paragraph 2 of article 170 of the Tax Code of the Russian Federation) ...

Counter-arguments

Meanwhile, the financiers did not “finish reading” paragraph 2.5 of the Procedure for filling out the book of income and expenses to the end. It states that the rules for recognizing and accounting for expenses when determining the tax base are established, inter alia, by paragraphs 2 and 3 of Article 346.16 of the Tax Code of the Russian Federation. In turn, the second paragraph of paragraph 2 reads: the expenses specified in subparagraphs 5, 9-21 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation are accepted in the manner prescribed for calculating income tax by Articles 254, 264, 265 of the Tax Code of the Russian Federation. Sub-item 8 is not presented in this list. That is, the legislator did not provide for a special procedure for VAT. Now let's imagine a profit tax payer applying exemption from the duties of a VAT taxpayer on the basis of Article 145 of the Tax Code of the Russian Federation. Such a company includes VAT in the cost of goods, works, services in both accounting and tax accounting. In this case, the tax will be included in expenses following the cost of goods, works, services, in connection with the purchase of which it was presented. In addition, it is impossible to pay for valuables without VAT. In relation to items of property, plant and equipment and intangible assets a similar procedure applies: non-refundable taxes are included in their value.

So, chapter 25 of the Tax Code of the Russian Federation does not prohibit the inclusion of VAT in expenses simultaneously with the price of goods, works, services that does not contain this tax. And even prescribes to do this to entities that do not pay VAT.

Example

Travel agency "Caravan" (on the "simplified") in September 2014 purchased, paid for and put into operation a security system. Its cost is 118,000 rubles, including VAT. In this regard, I made the postings:

DEBIT 60 CREDIT 51
- 118,000 rubles. - paid for the system to the supplier;

DEBIT 08 CREDIT 60
- 118,000 rubles. - the system was purchased;

DEBIT 01 CREDIT 08
- 118,000 rubles. - the security system is included in the fixed assets.

In the ledger of income and expenses, the accountant will reflect the expenses in two equal amounts of 59,000 rubles each. (RUB 118,000: 2) at the end of each quarter of the reporting year: September 30 and December 31, 2014. (Expenses for the purchase of fixed assets are accepted with the "simplified" in equal installments throughout the year).

Choosing one or another "unauthorized" accounting policy, the accountant first of all worries whether it will entail unfavorable consequences. But those for non-pegging of VAT are not provided for in the entries of the ledger of income and expenses. So the decision on the procedure for reflecting VAT in the income and expense ledger is an element of your accounting policies for tax purposes. The main requirement is that it does not lead to an understatement of the tax base.

You can do without an invoice

So far, the regulatory authorities have argued that invoices are needed to prove expenses in VAT amounts. This position is presented in the letters of the Ministry of Finance of Russia dated September 24, 2008 No. 03-11-04 / 2/147, the Federal Tax Service of Russia for Moscow dated June 28, 2006 No. 18-11 / 3 / [email protected], UMNS of Russia in Moscow dated January 13, 2004 No. 21-09 / 01610. The first of them emphasizes that invoices must not only be available, but also must be filled out in compliance with the necessary rules. True, the Federal Antimonopoly Service of the Moscow District, in its resolution of April 11, 2011 No. KA-A40 / 2163-11, came to the opposite conclusion - the subject of the simplified system does not need invoices to confirm expenses. The Ministry of Regional Development of Russia (letter dated October 8, 2010 No. 10463-08 / IP-05) believes that invoices not only refer to primary documents, but also confirm the payment of VAT on the purchase of building materials and the use of construction machines and mechanisms. Fortunately, this agency is not authorized to provide clarifications in the field of tax legislation... Therefore, his explanations can be ignored.

In fact, it is not a primary accounting document.

Firstly, the purpose of an invoice is exhaustively defined in paragraph 1 of Article 169 of the Tax Code of the Russian Federation. In this case, a VAT deduction posting is made on the basis of an entry in the purchase book. In her absence, an invoice will not help.

And secondly, in the wording of Article 120 of the Tax Code of the Russian Federation, the legislator differentiated between primary documents and invoices: the absence of primary documents and the absence of invoices form independent compositions tax offense... The subject of the simplified system must keep the invoices issued to him on a general basis (letter of the Ministry of Finance of Russia dated March 30, 2012 No. 03-11-11 / 104). But from October 1, 2014, he had the opportunity to evade such a duty. The amendments made to Article 169 of the Tax Code of the Russian Federation dealt a blow to this position. The Ministry of Finance of Russia (letter dated September 8, 2014 No. 03-11-06 / 2/44863) was forced to agree that it is possible to do without invoices. True, officials warn: the absence of invoices is permissible only with the written consent of the parties to the transaction. But why they are needed, if there is no agreement, is not explained.

It is important to remember

By agreement with the seller, invoices may not be issued to the buyer's travel agency, which applies the “simplified system”. Nevertheless, the travel agency will be able to write off the "input" VAT on expenses.

Section I. Income and Expenditure Contains four tables (one for each quarter). Each table consists of 5 columns (columns). BOX No. 1. The sequence number of the record. BOX No. 2. Date and number primary document, confirming income or expense. With income:

1. If the funds have arrived at the cashier, then the date of arrival and the number of the Z-report are recorded, which is withdrawn at the end of the working day. For example, 10.10.17 check Z-report No. 0001.
2. If the funds have come to the current account, then the date of receipt and the number of the payment order or bank statement are recorded. For example, 10.10.17 p / p # 100, or 10.10.17 bank statement # 100.
3. If the funds were received using the SSR (strict reporting form), then for each such issued form it is not necessary to make a separate line in the KUDIR.

Reflection of vat in the ledger of income and expenses

From January 1, 2010, income reduced by expenses was transferred to the simplified tax system with the object of taxation.
Will it be considered a mistake if the VAT amount on paid materials, works and services is not highlighted in a separate line in the book of income and expenses? Published in the journal "Accounting News" No. 13 of April 13, 2010 According to tax authorities and representatives of the Ministry of Finance, the option of filling out the book of income and expenses with the allocation of VAT on a separate line is necessary (Letters of the Ministry of Finance of the Russian Federation dated 07.07.06 No. 03-11-04 / 2/140, dated 20.06.06 No. 03-11-04 / 2/124, dated 12.12.06 No. 03-11-04 / 2/286, dated 02.12.09 No. 03-11-06 / 2/256).

Attention

In this case, as the cost is charged to expenses material values expenses take into account the amount of VAT related to these values. However, there are two ways of looking at the problem.

One is based on the provision of subparagraph 3 of paragraph 2 of Art.

How to reflect in expenses the amount of vat with the "simplified"

When moving from common system to the simplified one, it is necessary to take into account the following: If, before switching to the simplified tax system, the organization applied the accrual method when calculating income tax and after switching to the special regime continued to fulfill previously concluded contracts, then payment for them must be included in the Book.

If the income was attributed to profit, then they are not reflected in the register, even if the payment took place after the transition to “simplified”.

Expenses are subject to inclusion in the register even if the income is completely absent.
This is confirmed by the Ministry of Finance of the Russian Federation in its letter of May 31, 2010 No.

Even if entrepreneurial activity is not carried out at all, simplified people are obliged to keep a "zero" book.
The fact of lack of income, expenses is not a basis for exemption from its conduct.

How to keep a book of income and expenses during sleep (sample)?

Form of maintenance and the need for certification The register of tax accounting "simplified" can be kept in two forms:

• Paper;
• Electronic

On paper:

• The book is stitched, numbered and sealed (if any) at the beginning of the new year;
• It is printed directly from the order of the person who approved it, or it is purchased ready-made;
• You need to fill out the book with a ballpoint or fountain pen with black or blue ink;
• If a mistake is made, the incorrect text is carefully crossed out, the correct information is indicated above or below the line.
  The use of corrective agents (putty, etc.) is not allowed.

How to correctly fill in the curl for the SP on the sleep "income"

Please note that the costs of purchasing goods for their subsequent resale are recorded only after they have been sold.

Info

Examples of filling with income:

• Receipt at the cashier. Payment under contract No. 100 / AA dated 10/10/2017 for the provision of advertising services.
• An advance payment was received from the buyer “Firma LLC” on account of the forthcoming delivery of goods under contract No. 100 / AA.
• Income received.

  Sales revenue for 10.10.2017 ″.

• Refunds to the buyer under contract No. 100 / AA dated 10/10/2017.

Examples of filling in at expense (only for STS "Income minus expenses"):

• Advance payment was transferred to employees.
• The salary is listed.
• Listed personal income tax from wages.

BOX No. 4.

Income taken into account when calculating the tax base.

Kudir for ip and llc in 2018

Of the Tax Code of the Russian Federation, according to which the amount of VAT on the purchase of goods (works, services), if the buyer is not a VAT payer, is taken into account in the cost of such goods (works, services).

An unambiguous position that does not require clarification. The second view is dictated by sub.

8 p. 1 art. 346.16 of the Tax Code of the Russian Federation, in accordance with it, the amount of VAT on paid goods (work, services) purchased by the taxpayer and subject to inclusion in the composition of expenses is a separate type of expense. Here, most likely, it means the VAT paid by simplified taxpayers when importing goods or in accordance with Art. 174.1 of the Tax Code of the Russian Federation. With reference to clause 2.5 of the Procedure for filling out the book of accounting of income and expenses of organizations and individual entrepreneurs applying the simplified tax system (approved by

Kudir: fill patterns

Note: By the way, you can conduct KUDIR electronically in the "My business" service (it's very simple and very fast).

A sample of filling out the accounting book on the simplified tax system - 15% - "income minus expenses" Title page The first sheet of the book contains basic information about the legal entity or individual entrepreneur leading it.

It indicates the object of taxation, data on the taxpayer, information on bank accounts.
Section I The first section of the register consists of four tables (according to the number of reporting periods) and contains basic information on all business transactions committed by the taxpayer on the simplified tax system during the year. Example of filling out section I Reference to section I Contains summarized information about income, expenses and losses for the tax period.
The revised entry is certified by the signature of the head of the legal entity or individual entrepreneur indicating the date of revision and sealed (if any).

• The document is printed, stapled and certified at the end of the tax period, when all information will be entered into the book;
• The data is entered into a special program;
• If errors are found before the book is printed, then there is no special procedure for correcting them. The invalid entry is simply deleted. If it is necessary to enter information in an already printed version, then the procedure is similar to that used for the paper maintenance form.

You can learn more about the electronic procedure for filling out the book in the following video: Each taxpayer decides which form of register to choose, but it would be more expedient to conduct the KUDIR in electronic form.
The book of accounting of income and expenses, a sample of which is given below, is a register of this accounting, mandatory for legal entities and entrepreneurs who have chosen the specified special mode.

Until 2013, KUDIR was mandatory submitted to the inspection at the place of registration for certification.

Since last year, this requirement has been canceled, but this did not affect the need to maintain and have the specified document from the organization and individual entrepreneur on the simplified tax system.

All taxpayers applying the simplified special regime are required to keep a book, regardless of the object of taxation and organizational and legal form.

Individual entrepreneurs reflecting income and expenses in KUDIR are exempt from the obligation to maintain accounting.

This is indicated by the Ministry of Finance in a number of its letters, including from 04/07/2014: KUDIR begins to be conducted from the moment of transition to the simplified tax system.

Instead, you can write down the date of the working day and issue a PQS, in which you can list the numbers of all issued SRFs for that day (while the amount of funds for these SRFs is entered in column 4).

For example, 10.10.17 PKO No. 100. It is possible to group SRFs only if they are discharged within one day.

• If a refund was made for a product or service, then the date of the actual return and the number of the payment order or receipt are recorded (in this case, the refund amount is entered in column 4 with a minus sign).
At an expense (only for the STS “Income minus expenses”), the date of the expense and the number of the primary document are recorded, which may be: sales receipt, waybill, payment order, Z-report and so on.

For example, 10.10.17 check # 0001, 10.10.17 consignment note # 0001, 10.10.17 p / p # 0001, 10.10.17 Z-report # 0001, etc.

Section II In this section, legal entities and individual entrepreneurs reflect their costs associated with the acquisition, as well as the completion, reconstruction or re-equipment of fixed assets (fixed assets) and intangible assets (intangible assets), the costs of which are accepted by the STS. It should be noted that information is reflected for each asset and is entered into KUDIR every quarter until the cost of the asset is fully repaid. Of particular importance is the moment of acquisition of fixed assets and intangible assets: before or after the transition to the simplified tax system. An entry in the book is made after the indicated objects are fully paid for and put into operation. In total, KUDIR at the end of the year should have 4 sheets of Section II, one for each reporting period and the final for the year. That is, if a fixed asset is purchased and fully paid for in Q1, but registered and put into operation in Q4, then the entries are made in the last quarter of the year.