The State Duma considered the possibility of postponing the transition to online cash registers: deferment until 2021 for individual entrepreneurs on UTII and other taxpayers was proposed in several bills at once. As a result, some were allowed not to use cash registers at all, and the rest had to install cash registers by July 1, 2021. On June 6, 2021, the President approved the only exception: individual entrepreneurs who do not have employees and who sell goods of their own production, provide services or perform work can still postpone the transition until July 1, 2021.
Please note that you will not limit yourself to purchasing a cash register and registering it with the tax office. Now you need to enter the names of goods in receipts - which means you will need a cash register program that can do this. Download the free application Cash Desk MySklad - it supports all the requirements of 54-FZ.
Next, we’ll look at who needs to set up an online cash register and when.
- All about the deferment for individual entrepreneurs without employees until 2021 >>
- Who had a deferment until 2021 >>
- Deferment for vending >>
- For UTII and PSN >>
- Delay for specifying goods in the receipt >>
Another amendment to the law on online cash registers is a change in the concept of payments:
- Now this includes not only any movement of money in cash and by bank transfer, but also the offset of prepayment (for example, sales using gift cards). The concept of “electronic means of payment” was removed from the text of the law, which raised the question of whether a cash register is needed if an individual buyer transferred money to the seller’s bank account.
- Payment also recognizes the receipt of other items for the goods. For example, transferring an old item to offset the cost of a new one (trade-in).
This means that the law now lists all cases when it is necessary to use CCP.
Is an online cash register required for individual entrepreneurs on UTII in 2021?
The need to install a cash register used to depend on the entrepreneur himself: he could choose how to confirm the sale, with a sales receipt or a cash receipt. The procedure was changed by amendments that established the obligation to make payments using an online cash register. Entrepreneurs on UTII should have switched to online cash registers last year, with the exception of:
- operating in the field of catering or retail trade of goods;
- performing work in the presence of hired workers.
A deferment was given to these categories of entrepreneurs until July 2019, so from the 1st all purchases must be confirmed only by an online cash register receipt. Violation of the law threatens with a fine of up to 50% of total revenue (but not less than 10 thousand rubles); for repeated violation, a ban on carrying out activities for up to 3 months is possible.
How many CCPs are needed for several types of activities?
Question : When carrying out activities under two patents, is it possible to use one common online cash register? Answer : Kontur.Market has the opportunity to use two SNOs with one individual entrepreneur or LLC. From the point of view of cash legislation, there is also no prohibition.
Question : Is it possible to use one cash register for two types of activities? Answer : It is possible. If you have different taxation systems for different types of activities, you need the cash register to be able to work with two SSS. The Kontur.Market cash register module can work with two SNOs.
Question : Two types of activities on UTII - tire sales and tire fitting services - can we install only one cash register? Answer : The number of cash registers depends on the number of retail outlets. If both services and sales are at one point, then you can use one cash register. There is a nuance: only one type of activity can be indicated on one check. thus, the sale of goods and the provision of services must be issued with two different checks.
Do you need an online cash register for a patent in 2021?
Until 2021, individual entrepreneurs and organizations using the patent tax system provided documents equivalent to cash receipts. From 2019, they are required to switch to payments using an online cash register. By July 1, the equipment must be installed by individual entrepreneurs on a patent, which are engaged in the following activities:
- performance of work in the presence of hired workers;
- sales of products not made in-house;
- employment in public catering without hired employees.
The deferment until 2021 is provided only to those individual entrepreneurs with a patent who do not have employees and who sell their own products. All other business entities on the patent should have installed the CCP last year.
Tax deduction for the purchase of cash registers
Question : Will there be a tax deduction on cash registers? And when? Answer : Law No. 349-FZ has been adopted on the tax deduction, which allows you to count on the deduction of individual entrepreneurs on PSN and UTII, but there is a limit of 18 thousand rubles (the amount by which the tax can be reduced) for each copy of cash register equipment.
Question : If I have 50 cash registers in my organization, will I receive a deduction for each? Answer : Yes, but within 18,000 rubles for each copy of cash register equipment.
Question : LLC intends to use cash register from July 1, 2018. It is not clear to me whether the LLC will be able to recover the cost of the acquisition? Answer : According to Law No. 349-FZ “On Amendments to Part Two of the Tax Code of the Russian Federation,” only individual entrepreneurs on PSN and UTII can count on a tax deduction.
Question : Is the deduction for UTII cash registers within the tax limit of 50%? Or can it be reduced by both employee contributions and cash deductions? Answer : The bill is about reducing the single tax on imputed income or the cost of a patent.
Question : In what form will the tax deduction be provided? Answer : The amount of tax in the corresponding tax period can be reduced by the amount of the deduction.
Is an online cash register required for the provision of housing and communal services in 2021?
Such companies were given a deferment, but from July 1 they are required to make payments only at new online cash registers. If the consumer comes in person and pays bills at the management company, the employee must give him a paper check.
When paying bills using online banking or an electronic payment service, confirmation of the transaction will be an electronic order sent to the payer’s phone number or email. This function is performed by the OFD with which the company or individual entrepreneur has entered into an agreement.
Until the mandatory transition to an online cash register, the organization can issue BSO at the consumer’s request. But the document must be drawn up in accordance with the recommendations of 54-FZ.
How to provide the buyer with a receipt when trading through an online store?
Online trading involves several ways to provide the buyer with receipts:
- in electronic form to the telephone number or email address provided by the buyer;
- on paper along with the goods;
- on paper during the first direct interaction of the client with the user or his authorized person in the case of payments for work and services without sending the client such a cash receipt (strict reporting form) in electronic form.
Who received a deferment until 2021
The Federation Council and the State Duma have already agreed on the bill with a new postponement. The only thing missing is the President’s signature, but most bills at this stage receive it without any problems.
Individual entrepreneurs without employees who are engaged in independent work or selling their own products will be able to count on the deferment. The concept “without employees” exclusively includes the absence of those with employment contracts. The applied tax system does not matter; civil contracts are not taken into account.
If an entrepreneur, after receiving a deferment, has entered into an employment contract, he must purchase and register an online cash register. To fulfill this requirement, 30 days are given from the date of signing the contract.
About the new cash register technology
How much will the online cash register cost?
— The cost of a new cash register is, according to the Ministry of Finance, about 25,000 rubles. You can purchase from us from 16,500 rubles. All prices are here >>
Will those who purchase a new cash register receive a tax deduction?
— Good news for individual entrepreneurs on a patent and UTII. From January 1, 2021, they can deduct the cost of purchasing an online cash register from their tax bill. This way you can return up to 18,000 rubles for each cash register. Retail and public catering, where there is at least one employee on an employment contract, can receive a deduction only for cash registers registered from February 1, 2021 to July 1, 2021. And other entrepreneurs on imputation and patent can return expenses for cash registers registered from February 1, 2021 to July 1, 2021. Read more about tax deductions here >>
Do I need to contact a technical service center (TSC) to register a new cash register? Who operates the online cash registers?
— You can independently register a new type of cash register, without resorting to the services of a central service center. The manufacturer is now responsible for maintaining the CCP. According to the law on online cash registers, starting from 2021, it is not necessary to carry out quarterly maintenance of equipment and change seals.
Are ECLZ and fiscal memory used in the new cash registers?
— The new cash register works on the basis of a fiscal accumulator. ECLZ and fiscal memory are a thing of the past.
Who can use the fiscal accumulator for 13 (15) months?
— A company or individual entrepreneur uses a financial fund for 13 (15) months if:
- sells excisable goods, for example, alcohol or tobacco, including in the provision of catering services,
- conducts business on OSNO, including when combined with special modes,
- engaged in seasonal trading,
- is located in remote areas and uses a cash register that does not transmit data to the OFD,
- is a paying agent or subagent.
Who can use FN for 36 months?
— Companies and individual entrepreneurs on the simplified tax system, UTII, unified agricultural tax and patent must use fiscal accumulators for 36 months, if they do not combine the special regime with OSNO and at the same time fulfill the conditions:
- are not a paying agent or subagent,
- do not sell excisable products,
- do not work in remote areas, using a cash register that does not transmit data to the OFD,
- do not engage in seasonal trading.
For using a fiscal accumulator for 13 (15) months in cases where a financial fund is needed for 36 months, you will be fined up to 10,000 rubles.
Will I have to change the fiscal drive and how often?
— The FN must be changed after the expiration of the fiscal sign key, that is, after 13 (15) or 36 months. The owner of the cash register will be able to independently change the fiscal drive without contacting the central service center or the manufacturer.
Why can’t you set up data transfer to the OFD directly from the cash register program, bypassing the fiscal registrar?
- This is a requirement of the law. If you trade retail, you are required to use a cash register with a financial register and a data transfer module.
Who is exempt from online cash registers?
Certain categories of entrepreneurs are uncomfortable using online cash registers, so they were legally included in the list of exceptions. Exemption for beneficiaries was provided until 2021, but in 2021 the transition was postponed indefinitely. Activities that do not require mandatory work with an online cash register include:
- trade in non-food products from a tray and in an outdoor market;
- key making and shoe repair;
- care for children and the elderly.
Until July 2021, drivers who sell travel tickets in a vehicle are exempt from using online cash registers, but from July 1 this item will be excluded from the list of beneficiaries.
In addition to the categories described in Article 2 of Article 54-FZ, self-employed people and entrepreneurs who receive payments through intermediaries are exempt from working with an online cash register.
Results
From 07/01/2019, entrepreneurs who were previously granted a deferment (with a few exceptions) are required to purchase, register and begin using online cash registers. Individual entrepreneurs who switched to the new (experimental) “Professional Income Tax” regime in 2019 are not required to use a cash register.
Sources:
- Tax Code of the Russian Federation
- Law “On the use of cash register equipment when making payments in the Russian Federation” dated May 22, 2003 N 54-FZ
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Are CCPs required in rural areas?
It is possible to make payments without using an online cash register only in those regions that have been officially recognized as inaccessible and included in the relevant list by the regional government. Such settlements include villages and hamlets whose population does not exceed 10 thousand people. The exception is the sale of alcohol. Installation of equipment with the EGAIS system at such a retail outlet is mandatory.
Subjects in towns and villages not included in the list of hard-to-reach areas are not exempt from online cash register equipment. If there is no stable Internet connection, the entrepreneur may not transmit the OFD data, but the cash register must be equipped with a fiscal drive.
How to maintain the CCP?
At the moment, there is no need to enter into an agreement for servicing your online cash register with a service center. Actually, the service itself is not that complicated: everyone is quite capable of changing the fiscal drive themselves, registering the cash register with the tax office, and setting up the parameters for connecting to the OFD. However, sometimes cash register equipment breaks down, in which case you should first contact its manufacturer. The law does not prohibit you from simply contacting the service center closest to you. If necessary, you can request a temporary replacement of a failed device.
New requirements for cash registers for vending
When carrying out trading activities through vending machines (vending machines), the cash register does not need to be built into the equipment. An entrepreneur must install one online cash register in his office, which will receive information about sales from all vending machines. In this case, there is no need to issue a fiscal document to the consumer. An electronic receipt is sent only if the client has left contact information.
When selling marked and excisable, food and technically complex goods through vending services, the online cash register must be built into the body of the retail equipment.
By February 2021, all vending machines, regardless of product category, must be equipped with mandatory displays from which QR codes can be read. Such an introduction will allow the consumer to identify his receipt.
Who is covered by the deferment law?
Until 2021, self-employed citizens have the opportunity to decide whether they want to register as an individual entrepreneur or remain in the same status. In the first case, they will need to purchase a cash register, but in the second, they will not. You don’t have to spend money on the following individual entrepreneurs:
- Those engaged in trading through vending machines, in which one product costs no more than 100 rubles.
- Pharmacies in villages.
- Enterprises in hard-to-reach settlements included in the relevant list of regional authorities.
- Self-employed, i.e. self-employed. This option is only possible in the Moscow and Kaluga regions, as well as in Moscow.
- Retail outlets selling bottled drinking water or milk.
- Newsstands.
- Individual entrepreneur selling shoe covers at retail.
Also, cash register payments may not be used for non-cash payments if:
- Provides educational services in the field of education.
- Houses, palaces of culture and other socio-cultural institutions provide cultural services.
It turns out that most entrepreneurs, even if they already wrote checks, will have to purchase online cash registers. It doesn’t matter what exactly they do: trade, work for themselves or provide services. Even couriers who deliver goods will have to use cash registers in order to issue a receipt. The changes affected online stores, tutors and clothing manufacturers.
However, some categories were still given another deferment for CCP until 2021. These include:
- Individual entrepreneurs without employees selling goods of their own production. It does not matter whether the products are sold wholesale or retail.
- Individual entrepreneurs without employees providing services to the public. For example, photographers, tutors, nannies or programmers.
- Entrepreneurs who perform any work. For example, many individual entrepreneurs provide accounting services for companies. This category also includes small-scale custom production, repair and construction work, etc.
Important! To receive a deferment, the listed individual entrepreneurs must work for UTII or PNS and not have hired employees.
However, some concepts in the law are specified quite vaguely. For example, it is not very clear what “own-produced goods” are. And since there is no specific official definition, this issue causes a lot of discussion. For example, an individual entrepreneur makes his own ceramic mugs and then sells them. And another businessman buys finished products and prints images on them. In the second case, the individual entrepreneur will not be able to receive a deferment, since goods of own production are considered to be those produced on the territory of the entrepreneur. If the raw materials are received from another business entity, then the activities of the individual entrepreneur will be equated to trade.
New details of the fiscal receipt
From July 2021, new requirements for the details reflected in the check will come into force. The changes affected individual entrepreneurs and LLCs that carry out non-cash and cash payments.
The following additions must be made to the settlement document issued by the cash register:
- code of the country;
- excise duty and customs declaration number;
- Full name and tax identification number of the buyer;
- Name of the organization.
For those entrepreneurs who carry out activities and accept payments on the site, a mandatory change from “electronic” to “non-cash” payment method is provided. The old name will be classified by controllers as a violation of order.
Is it possible or not? Fines
Question : If the check does not contain the address or surname of the cashier, can the tax authority bring administrative liability and under what article? Answer : Yes, this is a violation of the procedure for using CCT. When using CCT with violations in paragraph 4 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation provides for an administrative warning or fine as punishment:
- officials from 1.5 to 3 thousand rubles;
- legal entities - from 5 to 10 thousand rubles.
Question : The organization purchases agricultural products from individuals, individual entrepreneurs, and legal entities in cash. Is it necessary to run a check on the cash register in this case? After all, these are also calculations. Answer : Yes, it is necessary. There are no exceptions to the obligation to use cash register systems for cash payments. Otherwise, according to paragraph 2 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation for non-use of CCT, the violator will be fined:
- official - in the amount of ¼ to ½ of the settlement amount without the use of cash register, but not less than 10 thousand rubles;
- legal entity - in the amount of ¾ to the full amount of the settlement without the use of cash register, but not less than 30 thousand rubles.
Question : An LLC is creating a remote workplace in another city. Receipt of funds will be based on bank receipts at the place of registration of the legal entity. Is the cash register installed at the location of the remote workplace or can you use one cash register at the place of registration of the legal entity? Answer : The cash register is used at the point of transaction. When registering a cash register, the address of its installation is indicated, and the place of payment is printed on the receipt. If you move the cash register to another address, then the information in the receipt will not correspond to the actual address of sale, and this is a violation of the requirements of Article 4.2 of 54-FZ. If you use a cash register at two points with different addresses, this is also a violation. The tax office is interested in compliance with this requirement in order to have unhindered access to cash register equipment. For violation of the procedure for applying CCT clause 4 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation may be fined.
The Kontur.Market service helps to comply with legal requirements and also automates the accounting of goods.
Manage your business via the Internet, control cash registers, revenue, and inventory balances. Connect to the service for free for a month. More details
Recommendations for choosing an online cash register
Mandatory requirements for applicable online cash registers are established by the same law 54-FZ. You can only use those equipment models that are included in the special list. The list includes both push-button and touch-sensitive models of cash registers. The first ones, as a rule, are budget options, but not each of these online cash registers supports connecting additional equipment.
When choosing an online cash register, you should pay attention to:
- methods of connecting to the Internet;
- throughput;
- functions when working with the database;
- mobility.
Do not forget that the product range is loaded into the online cash register. This can be done manually using the interface, but if the assortment contains more than 50 items, then it is more convenient to enter them using special software. When purchasing a cash register and software from different sellers, it is necessary to check their compatibility.
How to work with a commodity accounting system
Question : We have a retail trade in office supplies, there are a lot of cheap piece goods in the assortment (rods, brushes, erasers, etc.), how to maintain a commodity accounting system? Answer : You need to create a product reference book indicating the barcode of the product. In Kontur.Market, this can be done using the free mobile application Kontur.Scanner, or by downloading the items from an Excel file received from the supplier. Next, at the checkout, sales of goods are carried out using a barcode scanner, or by searching for goods by name. To accurately record balances, you will also need to conduct an inventory. This is necessary to update data on the quantity of goods and simplify the acceptance of invoices in the future.
Advantages of purchasing an online cash register from Rustekhprom
Knowing for what type of activity and from what date online cash registers are required, the subject can avoid a number of problems. Entrepreneurs have some time to buy and register a device that meets all legal requirements. The right to trade in such equipment is granted only to specialized enterprises. Rustechprom offers not only favorable conditions for the purchase of online cash registers included in the register, but also solutions to all issues related to registration, connection and maintenance of cash register equipment.
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How and which one to choose a cash register
The adoption of 54-FZ and the transition to the use of modern cash registers quickly influenced the excitement in the market for cash register manufacturers. For various types of activities and depending on the scale of the business, cash registers are provided for every taste. Therefore, it is not easy to figure out which online cash register to choose for an individual entrepreneur.
You need to start choosing equipment by determining what type of CCR is needed for a specific activity.
The following types of CCPs are currently available on the market:
- Autonomous cash registers.
- Fiscal registrars.
- POS terminals.
These options differ in functionality. If you have a small company or do not have any employees, it is better to choose a simple online cash register for small businesses of the first type. Autonomous cash registers of the Mercury or ATOL models will be an ideal and inexpensive solution for an entrepreneur. In this case, experts recommend Mercury 115f or ATOL 42f.
Important! For purchase, a cash register is selected that is officially registered with the federal tax service.
When trading alcoholic beverages and beer on tap, it is recommended to use fiscal recorders. They are valuable because they have built-in access to the EGAIS system, which records the turnover of alcoholic beverages. In this case, many entrepreneurs are helped out by the ATOL 55f fiscal registrar, which is easy to use, has a nice design and a cash drawer.
POS terminals are necessary for large networks when you need to connect a lot of information located in different places. Smart terminals resemble a tablet in appearance; the display reaches a size of 10 inches. Multifunctional devices allow you to record transactions at all facilities and conduct sales analysis and calculate turnover statistics. Despite the seriousness of the equipment, smart technology can also be used in small businesses.
Often a businessman can choose for himself which device is best used in a particular activity. When traveling on the road, it is recommended to use the ATOL 90f fiscal registrar or the Evotor 5 POS terminal, into which the Yandex online cash register, required when registering applications for working in a taxi, is loaded with one click.
Important! A new trend in settlement operations is the use of cloud-based online cash registers, which allow you to conduct trade transactions electronically, have access to the entire database from any place where the Internet is connected, transfer information from one cash register to another, and create local programs and product catalogs.
Who does this law not apply to?
Since the law on the mandatory introduction of online cash registers appeared in 2021, most likely this is the last postponement. Most companies have already switched to new CCPs and are using them in their work. This list includes:
- online stores;
- Individual entrepreneurs selling excise goods (cigarettes, alcohol);
- IP on the simplified tax system or OSNO;
- enterprises with hired employees;
- entrepreneurs working in the field of public catering and retail sales (of goods not produced in-house).
What a cash register system looks like The
deferment does not apply to those individual entrepreneurs who have signed an employment contract with an employee or changed their field of activity. For example, if a citizen sells his educational courses through an online store, then the deferment applies to him. But if he decides to add souvenir products to the assortment or hires an employee, then he no longer falls under preferential conditions. In this case, the businessman must inform the tax office about the changes within a month, buy a cash register, register it and put it on record.
Note! For individual entrepreneurs who have employees or work under the simplified tax system or OSNO, a postponement of the implementation of cash registers is not provided.
The law provides for exemption from the need to purchase cash register equipment for the following organizations:
- working in the field of housing and communal services, security or education and providing services to the population;
- courier and transport companies, as well as those individual entrepreneurs who trade using couriers.
They were not given a full deferment, but they were allowed not to issue a separate check for a refund or advance. Instead of paper, they can show clients a QR code or send the document by email. This is especially convenient for those companies that use cloud cash registers. Installing such virtual software allows you to store all data on the server and remotely control the point of sale. A virtual online cash register is relevant for stores that engage only in online sales.
