UTII is a preferential tax regime in which cash register equipment has not been used for a long time. The fact is that to calculate the tax in this regime, real income is not taken into account, so the Federal Tax Service did not monitor the income of those imputed. However, now online cash registers for UTII have become mandatory, with some exceptions. As for the organizations on the imputation, they are already obliged to apply CCP in full.
Timing for the transition to online cash registers for individual entrepreneurs on UTII
Almost all imputations will switch to online cash register on July 1, 2021. Initially, the deadline was in 2021, but the government postponed the cash registers for another year (law of November 27, 2017 No. 337-FZ). Let us remind you that the deferment is enshrined in Federal Law 290-FZ, and Law 54-FZ “On Cash Register Equipment” does not regulate the timing of the transition.
Individual entrepreneur on UTII in retail or catering
- If there are hired employees - July 1, 2021.
- If there are no employees - July 1, 2021.
This applies to activities from paragraphs. 6–9, paragraph 2, art. 34626 of the Internal Revenue Code.
If an entrepreneur worked himself and then hired an employee, then within 30 days he must buy a cash register and register it.
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The remaining individual entrepreneurs will switch to UTII in 2021
If an entrepreneur does not work in retail or public catering, he receives a deferment for online cash registers until 2021. It doesn't matter whether he has employees or not. The deferment is valid for entrepreneurs from paragraphs. 1–5 and 10–14, paragraph 2, art. 34626 NK.
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Combining UTII with simplified tax system or OSNO
Entrepreneurs on OSNO and simplified tax systems switched to new cash desks in 2017, except for representatives of the service sector.
It is necessary to keep separate records for different activities. Businessmen on the simplified tax system or OSNO are already required to use a cash register and send checks to the tax office. At imputation, you can issue BSO or payment documents according to the old rules and not use the online cash register until 2021 or 2021.
After the deadline for UTII, use one cash register if both activities are registered at the same address. To do this, the cash register and commodity accounting system must support several taxation regimes. The receipt must indicate the tax regime, and only one.
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Beer sellers
Beer retailers are moving to online checkout just like everyone else. Thus, an entrepreneur with employees installs a cash register before July 1, 2021, and an individual entrepreneur on UTII without employees - before July 1, 2021.
But you still need to take alcohol into account in EGAIS.
Quote from the updated 171-FZ
Sellers of excise goods
They will switch to online cash registers in 2021 and 2021 (letter of the Ministry of Finance dated April 14, 2017 No. 03-01-15/22578).
UTII cannot be used when selling excisable goods from paragraphs. 6–10, paragraph 1, art. 181 Tax Code of the Russian Federation. That's why swindlers don't sell motor oil, gasoline or diesel fuel. Other goods can be sold on UTII.
Law 54-FZ does not say anything about separate deadlines for excise goods, so you can sell cigarettes without a cash register until July 1, 2021 and 2021.
1. Ask our specialist a question at the end of the article. 2. Get detailed advice and a full description of the nuances! 3. Or find a ready-made answer in the comments of our readers.
Is it possible for an individual entrepreneur to avoid buying a cash register in 2021?
If an individual entrepreneur switches to the new special regime “Professional Income Tax” (NPT) in 2021, then he will be able to save on purchasing an online cash register.
The experiment to introduce a new special regime is not yet in effect throughout the country. Since 2021, 23 regions are participating in it. Which ones exactly, see here. If an individual entrepreneur operates in the specified territories and has registered through the “My Tax” mobile application, he does not need a cash register.
If you sell goods of your own production, or perform some work or provide services yourself, but NAP has not yet been introduced in your region, then you are subject to a deferment in the application of CCP. Yu. A. Kukovskaya, 2nd class adviser to the State Civil Service of the Russian Federation, spoke about the conditions of the deferment in her interview. Get trial access to ConsultantPlus and read the official’s findings.
However, he is still obliged to issue checks to customers (if such an obligation is assigned to him by law), but this can be done through a mobile application (Article 14 of the Law “On Conducting an Experiment...” dated November 27, 2018 No. 422-FZ).
For the nuances of issuing individual entrepreneur checks for NAP, see the figure:
Receipts generated using the “My Tax” mobile application do not yet pass verification in the “Federal Tax Service Check Cash Receipts” application. When trying to check such a receipt, the error “The QR code is incorrect, the QR code format does not comply with the legislation on cash registers” is displayed. Tax officials promise that soon checks generated by tax payers will be able to be verified using a special service. The Federal Tax Service is already developing its functionality.
Entrepreneurs who have switched to NAP are not prohibited from using terminals for accepting non-cash funds for settlements with customers. The main thing is that information about the calculations made is transferred to the tax authority, and the buyer is able to receive a check. The current legislation does not contain restrictions on the use of terminals (Part 1, Article 14 of Law No. 422-FZ).
For whom checkouts have been completely cancelled?
- Other LLCs or individual entrepreneurs transfer money to the entrepreneur to a current account through a bank. When paying in cash, you need to punch receipts on a new cash register.
- The businessman lives in a remote area. Local authorities publish lists of hard-to-reach settlements on their websites.
- The entrepreneur lives in an area remote from communications. Then the individual entrepreneur does not sign an agreement with the OFD. But at the same time, he must buy a cash register, a fiscal drive and register them with the tax office.
Activities from clause 2 of Art. 2 54-FZ
Entrepreneurs who are engaged in certain types of activities can work without a cash register even after 2021.
The seller of excise goods is obliged to use the cash register, even if he falls into clause 2, art. 2, 54-FZ “On cash register equipment”.
Sell some goods at the market only with a cash register
Market sellers work without a cash register. But the government has approved a list of goods that cannot be sold without a cash register at markets, fairs and exhibitions. The list included sporting goods, furniture, computers and 14 other categories.
Registration and installation of cash register
Before you install the cash register and start working, the device must be registered with the Federal Tax Service.
You can register in several ways:
- Personally coming to the tax office with a cash register and documents,
- Complete electronic registration on the Federal Tax Service website,
- Contact the service center for registration.
If you register electronically or use a third party service, you will need an electronic signature. Self-registration of cash registers is associated with the risks of equipment failure, in particular the fiscal drive. Therefore, we advise you to register at the service center.
Installing an online cash register for individual entrepreneurs on UTII does not contain any difficulties if you turn to a third-party service for help. There they will help you register your device, connect the OFD and set up your personal account.
Examples of payment documents
An entrepreneur and his employees provide hairdressing services and sell beauty products.
Retail must be transferred to cash register before July 1, 2021, and services must be transferred before July 1, 2021. Until these dates, the entrepreneur issues BSO to clients for hairdressing services. When selling goods, issues a sales receipt or receipt at the buyer's request.
In a store on UTII, customers can pay for goods with cards
Before purchasing an online cash register, when paying by card, issue a terminal receipt. At the buyer's request, a payment document must be issued. After purchasing cash register equipment, when making payments using a card, you need to issue two receipts - a terminal receipt and a cash receipt.
Is it possible to use online CCP ahead of schedule?
The existence of the right not to use CCP does not entail an obligation to use this right. That is, those working on UTII can start using cash register equipment ahead of schedule on a voluntary basis.
For additional preferences available to individual entrepreneurs starting to use cash register technology, read the article “Current amendments to the law on online cash registers.”
Note! From 01/01/2021, UTII is cancelled. And in a number of regions the special regime has already been cancelled. See here for details.
Which online cash register to buy for individual entrepreneurs on UTII
Atol 11 F is a fiscal registrar for stationary and away trade. This is a receipt printer that connects to a computer, laptop, tablet or phone. The device is battery-powered, so it is suitable for retail sales from a car. Connects to the Internet via Wi-Fi, wire or phone. Suitable for those who process up to 100 checks per day.
Evotor smart terminal is a receipt printer, tablet and cash register program in one device. There is a built-in application store, similar to GooglePlay. From the store you can download additional programs for analytics, accounting or working with EGAIS. The cash register can be used as a commodity accounting system and a printer of receipts for UTII, as long as there is no fiscal drive.
- Evotor 5 - mini version with battery, for outdoor trading.
- Evotor 7.3 - for small retail outlets.
- Model 10 is a terminal with a large horizontal screen. Suitable for catering, as the display contains a catalog tree and a sales screen.
Pioneer 114F is an autonomous cash register for individual entrepreneurs on UTII. Contains a built-in keyboard, a receipt printer and a small screen for system messages. It works without a computer, so it is suitable for traveling trade. If the batteries run out, you can use AA batteries.
Tip: buy cash in December
To avoid shortages of cash registers and fiscal storage devices, we advise purchasing equipment in advance. If your transition deadline is in 2021, then follow the algorithm:
- December 2021 - buy a cash register and use it as a receipt printing machine.
- February 2021 - buy a fiscal accumulator so that, due to the summer deficit, you don’t have to wait for several months for it and don’t overpay.
- July 2021 - sign an agreement with the OFD and register the cash register.
Which fiscal drive to buy for imputation
According to 54-FZ, individual entrepreneurs on UTII are required to use a drive with a service life of 36 months. Only a few entrepreneurs can buy a 13-month storage drive:
- alcohol sellers;
- sellers of excise goods;
- seasonal business;
- when combining UTII and OSNO;
- residents of areas remote from communications who use the cash register in offline mode.
If you buy a drive with a service life shorter than required, you will be fined 2,000 rubles.
Individual entrepreneurs will receive a tax deduction at the online checkout
The deduction can include the cost of a cash register, storage device, cash register programs, services of a fiscal data operator and a service center.
The maximum deduction amount is RUB 18,000 for each device. If you have several businesses on UTII, then you can get a deduction for each. But you cannot reduce taxes by 10,000 rubles for one activity, and 26,000 rubles for another. The tax can be reduced even to zero - there are no restrictions. You can take into account expenses in any period; it is not necessary to apply the deduction in the quarter in which you paid for the cash register.
To receive a deduction, you need to buy a cash register and register it before July 1, 2021. Catering and retail with hired employees must register cash registers before July 1, 2021.
Tax reductions can be made for 2021 and 2021. To do this, UTII indicates cash expenses in the tax return.
Tax deduction document: Law dated November 27, 2017 No. 349-FZ
Example of a tax deduction
An entrepreneur on UTII must pay 15,000 rubles in taxes for the first quarter.
In January 2021, he bought a cash register for 20,000 rubles and registered it with the Federal Tax Service. Also in the first quarter I paid 45,000 rubles in insurance premiums.
According to the law, an entrepreneur can reduce tax by a maximum of 50% through contributions. He reduced his UTII by 7,500 rubles due to contributions and must pay another 7,500 rubles. He reduced the remaining tax amount to zero through a deduction on the cash register.
As a result, the businessman does not pay UTII for the first quarter. In the second quarter, you can still get a tax deduction at an online cash register - 10,500 ₽.
Law on online cash registers: requirements for new devices
When using the old-style cash register, tax authorities had to carry out fiscalization of payment data by taking readings from the EKLZ directly on the taxpayer’s territory. In online cash registers, ECLZ has been replaced by a new technological component - a fiscal drive. It, in combination with additional computing and communication modules, makes the cash register adapted to meet the technical requirements for cash register functionality established by Art. 4.1 of Law 54-FZ in the current version. An online cash register with a fiscal drive can:
1. Send data on payments made at the checkout to the Federal Tax Service online through the mediation of fiscal data operators (FDOs).
2. Generate electronic versions of checks (legally identical to paper ones) and send them to clients by e-mail or in the form of SMS, also through the OFD.
Old-style CCTs were not adapted to perform a similar function. Buyers were only given a paper receipt.
3. Ensure the safety of payment data in the cash register memory during periods of lack of communication with the OFD.
In fact, payment data is stored in the memory of the fiscal drive. Note that cash registers with EKLZ performed, in principle, a similar function - but only for the purpose of saving payment data before fiscalization, which tax authorities carried out directly on the territory of the business entity.
4. Ensure encryption and the impossibility of unauthorized adjustment of records of payment transactions in the memory of the fiscal registrar.
It can be noted that in relation to the old-style cash register, the legislation put forward similar requirements. Both in ECLZ earlier and in fiscal drives today, reliable cryptographic algorithms are used that do not allow revenue indicators to be “twisted”.
Fines in 54-FZ for individual entrepreneurs on UTII
- Work without cash register equipment - 25–50% of unaccounted revenue, but a minimum of 10,000 rubles.
- Repeated work without a cash register, if the unaccounted revenue for both times is more than 1 million rubles - disqualification for 1-2 years.
- The cash register does not comply with the law 54-FZ or is registered incorrectly - 1500–3000 ₽ or a warning.
- They did not issue a check to the client or made a mistake in the details - 2000 ₽ or a warning.
A warning is issued if the violation is not serious and the individual entrepreneur has violated it for the first time (Law dated July 3, 2016 No. 316-FZ). Officials will independently determine whether this is the first violation or not - they will look in the internal database.
Let's sum it up
- Almost all individual entrepreneurs set up cash registers on UTII from July 1, 2021.
- Catering and retail with hired employees - July 1, 2021.
- There are no separate deadlines for beer sellers.
- Before purchasing an online cash register: issue a BSO to everyone, and a sales receipt to those who ask.
- After purchasing an online cash register, issue checks and BSOs to everyone.
- Sellers of excise goods and beer indicate the name of the product on the receipt, others do not.
- If you use a drive with a shorter service life, the tax office will fine you 2,000 rubles.
- The cash deduction of 18,000 ₽ can be stretched over several tax periods.
- If it is the first violation, the tax office will issue a warning rather than a fine.
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Editing items: price, price tags, barcodes
How to make price tags for weighted goods that are packaged for each customer?
In price tags you print the name of the product and indicate the price per gram or kilogram. When you weigh an item for a customer, in the cash register program you add this item to the receipt, indicate the weight, and the cash register shows the cost of the weighed item.
It can be simpler if the cash register program is integrated with checkout scales: then the seller does not need to indicate the weight manually, because the cash register receives it automatically from the scales. The cash register program of Kontur.Market is integrated with the scales “SHTRIKH-Print”, “Massa-K” and CAS of the CL and LP series.
If I entered a spare part at one price, and then the price changed, can I manually change the price?
Yes, you can change the price in the accounting system or at the checkout, if the cash register program allows it.
How to delete or move an existing product in the Market to another group?
See instructions “How to create product groups and .
How to print a barcode?
If you mean printing a barcode on a receipt, then you do not need to indicate it on the receipt. The cashier prints a QR code on the receipt, and this happens automatically. If you mean printing a barcode on a price tag, these instructions will help you.
If there are three retail outlets, is a nomenclature created for each cash register?
In the Market, you can set up automatic copying of new product cards (non-alcoholic) so that each outlet has its own product range.
To transfer items to the cash registers in each store, you need to go to the Market for a specific retail outlet, open the “Checkouts” tab and click on the item transfer button, see the instructions. That is, you need to transfer the item separately to each cash register, in your case three times.
