Obrazec: Knigu Dohodov I Rashodov

: Transactions must be entered as they occur based on primary documents like bank statements or cash receipts.

: Insurance premiums and other payments that reduce the tax itself (for "Income" 6% STS). 2. Key Filling Rules obrazec knigu dohodov i rashodov

: 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. : Transactions must be entered as they occur

: 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. Key Filling Rules : Data from the KUDiR

: At the end of the year, the book must be printed, pages numbered, bound, and certified by the signature of the entrepreneur or director and the organization's seal (if applicable).

Short description (e.g., "Payment for consulting services"). Amount received (taxable). Amount spent (only if using "Income minus Expenses" 15%). Filing Tax Returns in Russia: Rules, Deadlines, Penalties

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