🇷🇺 Russia · Other

Income and expense book under the simplified taxation system — working draft

Working draft of the income and expense book (КУДиР) under Federal Tax Service (ФНС) Order (ЕА-7-3/816@), with sections for income/expenses, fixed/intangible assets, losses and the trade levy. Before official use, transfer the data to the approved form.

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Country: 🇷🇺 Russia
Category: Other
Language of the text: EN
Version: 1

⚠️ This is a blank template, not legal advice: check the wording with a lawyer and adapt it to your jurisdiction and your case.

Optional clauses

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Who maintains the book?

OrganizationIndividual entrepreneur

Select the single option that reflects the actual circumstances.

Which tax base applies under the simplified taxation system?

Income less expensesIncome

Select the single option that reflects the actual circumstances.

Are there recognized expenses for fixed/intangible assets?

Section II applies to the “income less expenses” tax base; all 16 columns are retained.

Are there losses to carry forward?

Section III is completed for the “income less expenses” tax base, with evidence for each period.

How is the book maintained?

On paperElectronically

Electronic recordkeeping does not remove the requirement to print the book after the tax period under the completion instructions.

Fill in the document

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Taxpayer

For an individual entrepreneur, our party’s record must contain their full personal name; a trading name is not suitable here. · in the system this field is filled from your records

Taxpayer identification number (ИНН)

in the system this field is filled from your records

Organization’s tax registration reason code (КПП)

Tax year

Date recordkeeping began

All-Russian Classifier of Enterprises and Organizations (ОКПО) code

All-Russian Classifier of Management Documentation (ОКУД) code

Enter the applicable form code, not an enterprise classifier code or primary state registration number.

Main bank account

in the system this field is filled from your records

Bank

in the system this field is filled from your records

Other accounts and banks

Signatory

in the system this field is filled from your records

Number of numbered pages

Supporting statement for Section I

Lines: 010 income; 020 expenses; 030 difference between minimum and ordinary tax for the previous year; 040 tax base; 041 loss. State the code, item and amount.

Certification date

in the system this field is filled from your records

Section I: transactions for quarter 1

Add table rows if needed; retain the number of columns and the linking reference number. A blank table is already included in the document.

Section I totals for quarter 1

Income and expenses for the quarter and cumulatively from the start of the year; calculate manually.

Section I: transactions for quarter 2

Add table rows if needed; retain the number of columns and the linking reference number. A blank table is already included in the document.

Section I totals for quarter 2

Income and expenses for the quarter and cumulatively from the start of the year; calculate manually.

Section I: transactions for quarter 3

Add table rows if needed; retain the number of columns and the linking reference number. A blank table is already included in the document.

Section I totals for quarter 3

Income and expenses for the quarter and cumulatively from the start of the year; calculate manually.

Section I: transactions for quarter 4

Add table rows if needed; retain the number of columns and the linking reference number. A blank table is already included in the document.

Section I totals for quarter 4

Income and expenses for the quarter and cumulatively from the start of the year; calculate manually.

Document

Required fields not filled: 17. The PDF will have blank lines in their place to fill in by hand.

Click a field label in the text and type, or use the form. Empty fields become blank lines in the PDF.

Income and expense book under the simplified taxation system (УСН)

Working draft for transfer to the form in Appendix No. 2 to Federal Tax Service (ФНС) Order (ЕА-7-3/816@) dated 07.11.2023. Year: . Recordkeeping began: . Management documentation classifier (ОКУД) code: , enterprise classifier (ОКПО) code: . Taxpayer: , taxpayer identification number (ИНН) . Organization; tax registration reason code (КПП) . Account with . Other accounts: . Tax base: income reduced by expenses.

Section I — quarter 1

No.	Source document date and number	Transaction description	Income, RUB	Expenses, RUB

Quarterly and cumulative totals: .

Section I — quarter 2

No.	Source document date and number	Transaction description	Income, RUB	Expenses, RUB

Quarterly and cumulative totals: .

Section I — quarter 3

No.	Source document date and number	Transaction description	Income, RUB	Expenses, RUB

Quarterly and cumulative totals: .

Section I — quarter 4

No.	Source document date and number	Transaction description	Income, RUB	Expenses, RUB

Quarterly and cumulative totals: .

Supporting statement for Section I

Code	Item	Amount, RUB
010	Income for the tax period
020	Expenses for the tax period
030	Difference between minimum and ordinary tax for the previous period
040	Tax base: 010 − 020 − 030, if positive
041	Loss: 020 + 030 − 010, if positive

Additional supporting statement details:

Recordkeeping and control procedure

The book shall be maintained electronically. At the end of the tax period, it shall be printed, numbered, bound and certified under the prescribed procedure. A new book shall be opened for each tax period. Entries shall be made in Russian; source documents in another language shall be accompanied by a line-by-line translation. Entries shall be based on source documents and the conditions for recognizing income or expenses, rather than solely on cash movements. Quarterly and cumulative totals shall be reconciled with Section I entries; the same expense shall not be counted twice. Section II figures shall be checked using the common asset number, payment and commissioning dates, original or residual value and recognition proportions. Recognized expenses shall be transferred to Section I for the relevant period. The preparer shall perform and check all calculations: this document does not calculate them automatically.

Certification

This book contains numbered and bound pages. Head of the organization __________ / / . Seal, if any. Entries shall be made chronologically from source documents. Corrections shall be justified and confirmed by a signature, date and seal, if any. The electronic book shall be printed under Appendix No. 5 to the Order. This draft does not calculate figures or replace the approved form when it must be presented.

This is a draft template. Before use, have a lawyer review the text and adapt it to your circumstances and current legislation of the Russian Federation. This document is not legal advice.

In Cenaly this template fills itself in

6 of 28 fields are taken from the company, employee or counterparty record, the questionnaire can be dictated to the AI, and the finished document comes with a number, a PDF and an acknowledgement record.

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