: It must be maintained in Russian and all amounts must be in Russian Rubles.
: 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. obrazec knigu dohodov i rashodov
Date and number of the supporting document (e.g., "Bank Statement #45"). : It must be maintained in Russian and
: The KUDiR is generally not submitted to the Federal Tax Service (FNS) annually but must be presented immediately upon their request during an audit. : The KUDiR is generally not submitted to
: 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.
: Transactions must be entered as they occur based on primary documents like bank statements or cash receipts.