Obrazec Knigu Dohodov | I Rashodov

: Costs for purchasing or creating fixed assets and intangible assets.

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 obrazec knigu dohodov i rashodov

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 : Costs for purchasing or creating fixed assets

: Transactions must be entered as they occur based on primary documents like bank statements or cash receipts. Amount spent (only if using "Income minus Expenses" 15%)

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

: Most modern businesses use online accounting software to generate the KUDiR automatically from bank feeds. 3. Critical Deadlines & Changes for 2026

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