Obrazec Knigu Dohodov I Rashodov -

A standard KUDiR typically consists of several sections (sections may vary based on your tax regime):

: The KUDiR is generally not submitted to the Federal Tax Service (FNS) annually but must be presented immediately upon their request during an audit. obrazec knigu dohodov i rashodov

: A table where you record the date, document number (e.g., invoice or receipt), a brief description of the operation, and the amount of income or expense. A standard KUDiR typically consists of several sections

: Used to record losses from previous years that can reduce the current tax base. : Data from the KUDiR is used to

: Data from the KUDiR is used to fill out the annual tax return, which for 2025 income must be submitted by April 30, 2026 . 4. Common Sample Fields Field Name Description Sequence number of the operation. Date and No.

: Starting January 1, 2026, the income threshold for mandatory VAT payment for those on STS will be 20 million rubles . Exceeding this limit requires maintaining additional sales and purchase ledgers.

The (Russian: Kniga Ucheta Dokhodov i Raskhodov or KUDiR ) is the primary accounting document for entrepreneurs and legal entities in Russia using the Simplified Taxation System (STS) . It is used to record business transactions chronologically to determine the tax base. 1. Structure of the Book