Do I need a cash register for IP on envd. Application of an online cash register for envd (nuances)

It is worth considering that an exception is provided for a number of entrepreneurs in the law - they are required to start using online cash desks for UTII in 2017. AT this case we are talking about entrepreneurs on any form of taxation who sell any alcohol. From March 31, 2017, the sale of any alcohol, including beer, poiret, mead, etc., must be carried out using a cash register, and the buyer must be issued a receipt.

When do online cash registers become mandatory for UTII?

Taxpayers using UTII have the right not to apply CCP until 06/30/18 (clause 7 of article 7 No. 290-FZ). Starting from July 1, 2018, such entities are required to use cash registers, as well as send electronic checks to the OFD, which meets the requirements of the updated Law No. 54-FZ.

Is it possible to start using the online cash desk for UTII ahead of schedule?

The use of an online cash register for an individual entrepreneur or LLC on UTII can be carried out ahead of schedule, on a voluntary basis. To do this, you need to conclude an agreement with the operator of fiscal data, buy online cashier and register it with the FTS. The last point can be done online from personal account taxpayer. At the same time, you will have to transfer data on checks immediately from the moment of fiscalization of the cash register, because if you do not start sending this data, then the fiscal drive will automatically be blocked after 30 days.

Online cash desks for entities selling alcohol on UTII

In accordance with the amendments to No. 171-FZ, companies and individual entrepreneurs engaged in the sale of alcohol and beer from 03/31/17 are required to use cash registers and issue a check to the buyer. This obligation applies to all sellers of alcohol, regardless of the form of organization of the company and the tax system used.

If you sell alcohol without a cash register, remember that from February 2017 you can only register an online cash register with a fiscal drive. It means that individual entrepreneurs on UTII, selling any alcohol, in fact, are among the first to switch to online cash registers.

Is it legal to require beer merchants to use online checkouts in 2017?

For beer sellers, the obligation to install online cash registers for UTII in 2017 was an unpleasant surprise. Some entrepreneurs noted the inconsistency of the clauses in the laws and stated the need to resolve the disputed issue through the courts.

But if we take into account the principle of priority of legislative acts, in accordance with the decision of the Supreme Court of the Russian Federation of July 11, 2014, special law prevails over general law.

For entrepreneurs selling alcohol on UTII, No. 171-FZ is a special and higher priority. As a result, beer sellers will have to set up cash registers for UTII in 2017 - without waiting for the deadlines specified in No. 54-FZ.

Online cash register when selling excisable goods

In accordance with Art. 181 of the Tax Code of the Russian Federation, excisable goods, except for alcohol, are:

• tobacco products;
• engine oils, diesel fuel, motor gasoline;
• passenger cars and motorcycles with an engine power of more than 150 hp.

Entities trading in excisable goods are subject to clause 8 of Art. 2 No. 290-FZ and are required to use online cash registers from 07/01/17.

This requirement applies even to entrepreneurs operating in remote regions.

In addition, all sellers of excisable goods will be required to indicate the name of the product in the check. For other entities, this requirement will come into effect from 02/01/21.

Sale of non-food products under UTII

The list of non-food products, the sale of which will be allowed only with the use of cash registers, was prepared by the Ministry of Finance in August 2016. The use of an online cash register for an LLC on UTII and entities of other forms of ownership is mandatory when selling the following types of goods.

The list of non-food products, when trading at fairs, retail markets, exhibition complexes and other territories, individual entrepreneurs and organizations are required to use cash registers for trading:

Use of online cash registers for UTII by entities providing services

Until 07/01/18, an individual entrepreneur on UTII has the right not to apply a cash register, but to issue a BSO. But only service providers have this right. individuals. In the case of the provision of services to legal entities and individual entrepreneurs, the use of cash registers is mandatory, even with cash payments.

Sale of other goods

When selling products that are not on the list of exceptions, UTII taxpayers have the right to work without cash registers until 07/01/18. At the request of the buyer, they are required to provide a sales receipt or BSO.

Online cash desks for UTII became mandatory for a number of payers from the second half of 2018. But for some envdshnikov there is a delay until 07/01/2019. Let's consider what this is connected with and what are the features of the start of using online devices with UTII.

What in terms of UTII changed the law of 07/03/2016 No. 290-FZ

Law of the Russian Federation “On Amendments…” dated July 3, 2016 No. 290-FZ, which corrected the text of the Law of the Russian Federation “On the Application of control- cash register…” dated 05/22/2003 No. 54-FZ and which acquired an updated version thanks to the law “On Amendments ...” dated 11/27/2017 No. 337-FZ, introduced 3 fundamental amendments that are important for taxpayers working with UTII:

• exclusion of UTII payers from the number of persons exempted from the obligation to apply CCP (clause 5, article 1 of the law of 07/03/2016 No. 290-FZ), but with the possibility of extending the right to use this exemption for a transitional period (clauses 7.1 and 9 of Art. 7 of the law of 03.07.2016 No. 290-FZ);
• changing the requirements for cash registers used for cash settlements (clause 3, article 1 of the law dated July 3, 2016 No. 290-FZ);
• the emergence of an obligation to form a BSO when making settlements with the population only on automated devices, according to their characteristics, similar to new cash registers (clause 4, article 1 of the law dated 03.07.2016 No. 290-FZ).

For information on what should be the details of the BSO generated on new online devices, read the article. “What are the mandatory details that must be specified in the BSO?” .

The new cash registers are distinguished by the availability of Internet access and the ability to send information about completed sales to the tax authorities in real time. Because of the latter feature, they received the unofficial name of "online cash registers".

For online cash registers, neither ECLZ nor fiscal memory is required, but availability is required fiscal accumulator. The drive is a replaceable block new cash desk, designed to save, protect information and transfer it to the IFTS. Its memory capacity is limited, and therefore, as it fills up, the drive is replaced. Just like the online cash register itself, each copy of the drive must be registered with the tax authority. Registration can be done electronically.

Read about the documents used for electronic registration in the material “Document formats for registration actions with online cash desks have been approved” .

When online devices on UTII are required

In the general case, special regimes for UTII are required to use the online cash desk from 07/01/2018 (paragraph 9 of article 7 of the law of 07/03/2016 No. 290-FZ).

However, the changes made to Law No. 290-FZ by Law No. 337-FZ, for some UTII payers, this period was postponed to 06/30/2019 (clauses 7.1 and 8, article 7 of Law No. 290-FZ of July 3, 2016). An exception from their number were legal entities and individual entrepreneurs engaged in retail trade, catering services and sale through vending machines. Moreover, this applies to individual entrepreneurs only if they have employees.

Thus, there were 2 terms from which the use of online devices on UTII became mandatory:

• 07/01/2018 - for those working in the areas of retail, catering and sales through vending machines of legal entities and individual entrepreneurs (for the latter - only if they have employees);
• 07/01/2019 - for legal entities and individual entrepreneurs working in all other areas permitted under UTII, and for individual entrepreneurs who alone carry out activities in retail, catering and sales through vending machines.

If an individual entrepreneur working alone in retail, catering or sales through vending machines hires employees, then he has an obligation to register an online cash register within 30 calendar days from the date of conclusion of an employment contract with an employee (clause 7.3, article 7 of the law of 03.07 .2016 No. 290-FZ).

Is it possible to apply online CCP ahead of schedule

The presence of the right to non-use of the CCP does not entail the obligation to use this right. That is, those working on UTII can start using cash registers ahead of schedule on a voluntary basis.

Results

With the adoption of the law dated 03.07.2016 No. 290-FZ, those working on UTII are excluded from the list of persons exempted from the use of cash registers. However, they were given the right to switch to the use of cash registers later. As a result of the amendments made to Law No. 290-FZ, the deadlines for the start of the mandatory use of online cash registers for UTII payers turned out to be 2:

• 07/01/2018 - it is valid for those working in the areas of retail, catering and sales through vending machines of legal entities and individual entrepreneurs, and for individual entrepreneurs with employees;
• 07/01/2019 - "imputers" of all other fields of activity and individual entrepreneurs who work alone in retail, catering and sales through vending machines can be guided by it.

Before each of these deadlines, it is possible to start using cash registers voluntarily.

Those organizations and individual entrepreneurs who, when selling goods, works, services, use cash or bank cards, are required to use cash registers to complete the accounting of revenue. However, some categories, including "imputers" were allowed to work without a CCP (Article 2 of the Law of May 22, 2003 No. 54-FZ). Last year's changes, made on 07/03/2016 to the law on KKM No. 54-FZ, significantly expanded the circle of persons obliged to use new cash registers, including those working on UTII. In this article, we will consider whether the use of CCP is mandatory for UTII in 2017, and what awaits the “speech” in the near future.

The use of CCP for UTII

The methodology for calculating the "imputed" tax is such that organizations and entrepreneurs operating on the UTII regime do not take into account their real revenue when determining the tax base. Consequently, application of CMC for UTII - a voluntary matter, cash machine can be installed and used as desired for internal control. With the complete absence of cash payments, the “scammer” should not use cash registers at all.

The transition of all taxpayers, without exception, to online cash registers will end on July 1, 2018, and it is from this date that the use of cash registers will become mandatory for “speechmen”. In 2017, there is no such obligation for UTII.

However, now UTII payers need to take into account one more very important innovation: from March 31, 2017, everyone who sells beer and other alcohol at retail (including in the catering sector), regardless of the tax regime they apply ( clause 10, article 16 of the law dated November 22, 1995 No. 171-FZ). This means that the use of cash registers in 2017 for UTII in this case is mandatory from March 31, 2017. Moreover, the cash register must meet the new requirements of Law No. 54-FZ, since old cash registers (without Internet access) from 02/01/2017 d. cannot be registered.

Can LLC work on UTII without KKM

An LLC not engaged in the sale of alcohol on UTII can work without a cash register in 2017, but must comply with certain legal requirements.

So, when providing services to the public for cash and bank cards, KKM can not be used only on the condition that the individual client will be issued a strict accountability form (check printing machine for UTII, receipt, transport ticket, coupon, etc.). To have strength cash receipt, BSO must comply with the requirements of Government Decree No. 359 dated May 6, 2008 and have all the necessary details, including:

• name, number and series of the form,
• name of the organization, or full name IP, TIN, location,
• type and cost of the service,
• date and amount of payment,
• FULL NAME. and the position of the responsible person, signature and seal.

Until July 1, 2018, LLC on UTII can work without cash register and issue supporting documents (BSO) at the request of the client when carrying out all types of “imputed” activities specified in paragraph 2 of Art. 356.26 of the Tax Code of the Russian Federation.

KKM for IP on UTII

Entrepreneurs on the “imputation”, just like LLC, are not required to use cash registers in their activities until 07/01/2018. At the same time:

• Individual entrepreneurs - "sponsors" must issue BSO printed in a typographical way when providing services to the population;
• KKM for individual entrepreneurs on UTII in 2017 are mandatory only for alcohol sellers. They must start using online cash registers from 03/31/2017.

fines

New penalties for non-use of KKM since 2017 for UTII-payers are already in effect (Article 14.5 of the Code of Administrative Offenses of the Russian Federation):

• non-use of cash registers will result in legal entities paying 75-100% of the amount that did not pass through the cash desk (but not less than 30,000 rubles), for individual entrepreneurs - 25-50% (but not less than 10,000 rubles);
• in case of a repeated similar violation during the year, if more than 1 million rubles did not pass through the cash desk, the activities of individual entrepreneurs and legal entities are suspended for up to 90 days;
• the use of an outdated cash register after 02/01/2017 entails a warning or a fine from 1,500 to 3,000 rubles. for individual entrepreneurs and from 5,000 to 10,000 rubles. for legal entities.

Results

Such rules apply to everyone who applies UTII in 2017. The innovations of Law No. 54-FZ provide for a gradual general transition to online cash registers, and “samemen” cannot avoid this in the near future. The introduction of cash registers from 2017 for UTII is not provided - their transition to new cash registers is delayed until July 1, 2018. The exception is alcohol dealers on the "imputation" who use cash registers from 03/31/2017. Other taxpayers (on OSNO, "simplified" and ESHN) should start working with online cash registers from July 1, 2017.

Good afternoon, dear IP!

Recently, I often receive letters with questions about new cash registers, which will be introduced from 2017. Let me remind you that they wanted to introduce them back in 2016, but postponed this idea for one year.

So, the hour of X is approaching. And in this short article I will answer the most FAQ, which are distributed over and over again.

For convenience, this article will not be structured as usual, but in the “Question / Answer” format.

When will new cash desks for individual entrepreneurs and companies be introduced?

According to the latest data, the timing of the transition to new online cash desks will be as follows:

1. From February 1, 2017 only a new type of cash registers will be registered. This means that if you apply to register a regular cash register (like those that are used now), you will be refused. That is, from February, you need to come to the Federal Tax Service ONLY with a new type of cash register.

2. If you already have a cash register, then you will need to buy an online cash register (or upgrade old cash register) no later than July 1, 2017. That is, you will have to shell out money for a new KKM or its modernization, which is sad. considering their cost.

I am a sole proprietor at the ENV (or PSN). Do I need to buy a new type of KKM?

Indeed, now (in 2016) many people choose PSN and UTII only because CCM can NOT be applied to these taxation systems. But this benefit will only remain until July 1st, 2018. Then, individual entrepreneurs on UTII (PSN) will also have to buy KKM if they work with cash. That is, they accept cash from individuals.

Update: for most individual entrepreneurs on PSN or UTII, they were given a delay for another year - until July 1, 2019. You can read about or just watch the new video below:

What are these cash registers? How are they different from normal ones?

Unlike those KKM that are used now, they IMMEDIATELY transfer data via the Internet to the right place =). That is, in the FTS. As you understand, you will also have to organize Internet access for such cash desks.

The so-called “ electronic check”, which the buyer will not be able to lose in principle.

What if I live in a remote taiga where there is no Internet access? How then to be?

Do not worry, our deputies have foreseen such a moment. The law clearly states that for places where there is no Internet access, it will still be possible to use cash desks without transferring data to the Federal Tax Service online.

To be honest, I have little idea how such a list can be compiled, but they promise.

Here is what is verbatim said about this in the bill, which was approved in the third reading:

« In areas remote from communication networks determined in accordance with the criteria established by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of communications, and indicated in the list of areas remote from communication networks approved by the authority state power subject Russian Federation, users can use cash registers in a mode that does not provide for mandatory transfer fiscal documents to the tax authorities in electronic form through the operator of fiscal data.

That is, it’s just not possible to refuse to use new cash registers in 2017 if your locality WILL NOT be included in this magic list.

What happens if I don't buy a new KKM?

In fact, there are quite severe penalties. Everything has been done so that entrepreneurs massively use the new cash registers.

Again, let me quote an excerpt from the bill, and highlight the main points:

Non-use of cash register equipment in the cases established by the legislation of the Russian Federation on the use of cash register equipment -

shall entail the imposition of an administrative fine on officials in the amount of one-fourth to one-two of the amount of the calculation carried out without the use of cash registers, but not less than ten thousand roubles; on the legal entities— from three-fourths to one amount of the amount of the settlement carried out using cash Money and (or) electronic means of payment without the use of cash registers, but not less than thirty thousand rubles.”;

“3. Repeated commission administrative offense provided for by paragraph 2 of this article, if the amount of settlements carried out without the use of cash registers amounted, including in the aggregate, to one million rubles or more, -

entails in relation to officials disqualification for a period of one to two years; in relation to individual entrepreneurs and legal entities - administrative suspension of activities for up to ninety days.

4. The use of cash registers that do not meet the established requirements, or the use of cash registers in violation of the procedure for registering cash registers, the procedure, terms and conditions for its re-registration, the procedure and conditions established by the legislation of the Russian Federation on the use of cash registers its application -

shall entail a warning or the imposition of an administrative fine on officials in the amount of one and a half thousand to three thousand roubles; on legal entities - a warning or the imposition of an administrative fine in the amount of five thousand to ten thousand rubles.

As you understand, the suspension of the work of any store for 90 days is almost a sentence.

Where can I read this fascinating law in its entirety?

At the time of this writing, it was being approved by the Federation Council. According to the plan, it should be signed by the President of Russia on June 29th.

The bill itself has already been approved in the third reading in the State Duma. So, it is unlikely that he will seriously change.

In short, read here:

http://asozd2.duma.gov.ru/main.nsf/%28SpravkaNew%29?OpenAgent&RN=968690-6&02

It has 130 pages, if anything =)

Full title: "On Amendments to the federal law"On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" and separate legislative acts

Russian Federation"

What to do? How to be? Where to run?

I advise you to apply in advance to companies that sell cash desks for individual entrepreneurs and serve them. Surely they have long prepared for this global event and have long been in anticipation =)

Moreover, many companies are already using new cash registers without waiting for 2017.

In a word, think over a strategy for switching to new cash registers IN ADVANCE.

Just look at the publication dates, as a lot has already changed this year. For example, they said earlier that the “old” cash registers could be used for another 7 years, which is no longer relevant.

New one is ready electronic book for taxes and insurance premiums for individual entrepreneurs on the simplified tax system 6% without employees for 2019:

"What taxes and insurance premiums does an individual entrepreneur pay on the simplified tax system 6% without employees in 2019?"

The book covers:

1. Questions about how, how much and when to pay taxes and insurance premiums in 2019?
2. Examples of calculating taxes and insurance premiums "for yourself"
3. The calendar of payments for taxes and insurance premiums is given
4. Common mistakes and answers to many other questions!

Dear readers, a new e-book for IP for 2019 is ready:

"IP On STS 6% WITHOUT Income and Employees: What Taxes and Insurance Contributions Should You Pay in 2019?"

This is an e-book for individual entrepreneurs on the simplified tax system 6% without employees who have NO income in 2019. Written based on numerous questions from IPs that have zero income and do not know how, where and how much to pay taxes and insurance premiums.

From January 1, 2018, some entrepreneurs are entitled to online tax deduction: Law No. 349-FZ of November 27, 2017 “On Amendments to Part Two of the Tax Code of the Russian Federation” came into force. We'll tell you how to get it.

Tax deduction - good way save money, and in order to fully cover your costs for the purchase and installation of an online cash register, we recommend downloading our free cash register program. The Cashier MySklad application supports all the requirements of 54-FZ. Download and try it right now.

It is allowed to deduct expenses for online cash registers from the amount of tax for individual entrepreneurs who apply the patent system of taxation or pay a single tax on imputed income.

In this way, it will be possible to return up to 18,000 rubles for each cash desk. This amount may include not only the cost of the cash register itself: you can take into account the costs of purchasing a fiscal drive, necessary programs, setup services and other costs for bringing equipment into operation.

The maximum tax deduction for the purchase of an online cash register is 18,000 rubles for each unit. If the purchase and setup of the CRE was more expensive, only this amount can still be credited.

Tax deduction for the purchase of cash register equipment: mandatory requirements

The benefit does not apply to all cash desks: there are conditions that must be observed.

• Firstly, the tax deduction is provided only for cash registers included in the official register of the Federal Tax Service.
• Secondly, the cash desk must be registered, otherwise it will not be possible to return the money spent on it.

It is important to register a cash register as soon as possible - preferably immediately after purchase. The tax deduction for online cash registers does not apply to the period that was before registration.

Whether you will be reimbursed for expenses depends on your activity and the date of registration of the cash register:

• IP on PSN or UTII in the field retail or Catering who have employees on employment contracts can receive a deduction if they registered a cash desk from February 1, 2017 to July 1, 2018. Thus, they can only receive a tax deduction when purchasing an online CCP in 2018.
• The rest of the individual entrepreneurs on UTII and PSN can receive a deduction if they registered a cash desk from February 1, 2017 to July 1, 2019.

Thus, in 2019 you will only be able to claim reimbursement if you do not have employees. If by employment contract at least one person is occupied in your cafe, it will no longer be possible to return expenses to the cashier.

If you combine UTII and PSN, you will be able to receive a tax deduction for an online cash register in only one mode.

UTII deduction when buying an online cash register

When buying an online cash register for UTII, a tax deduction cannot be received for the period that preceded the registration of a cash register. The tax amount is reduced when calculated for the tax periods of 2018 and 2019, but not earlier than the period in which the device was registered. If the UTII amount is less than the deduction for the online cash register, then you can transfer the balance to the following periods until the end of 2019.

Tax deduction on CCP for PSN

For individual entrepreneurs on PSN, the tax amount is reduced for periods that begin in 2018 and end after the registration of the cash register. If the costs exceed the limit, the balance is taken into account when calculating taxes for the following periods. And if the tax amount turned out to be less than the costs, you can reduce the patent from other activities if the cash desk is used for them.

How to get a tax deduction when buying an online cash register

To issue a deduction, individual entrepreneurs must file for UTII tax return and reflect in it the cost of CCP.

Entrepreneurs on PSN need to provide a tax notice to reduce the amount of payment for a patent. So far, the official template for this document has not been approved, and you can fill it out in free form.

Download the notification template for a tax deduction for an online cash register for an individual entrepreneur on a patent

The notice must include:

1. Full name and TIN of the taxpayer.
2. The number and date of the patent in respect of which the tax amount is reduced, the terms for paying the reduced payments, the amount of the reduction.
3. Model and serial number of the purchased cash register.
4. The cost of the purchase.

If you have already paid the amount from which you want to receive a deduction, then you must submit to tax statement refund of overpaid taxes.

The declaration or notification must be accompanied by a document confirming the costs of purchasing a CCP, a fiscal accumulator, software, performance of work on their adjustment and provision of relevant services, including the modernization of the old cash register.

Documents are submitted to tax authority, where the entrepreneur is registered as a taxpayer and where he has paid or is going to pay the tax from which he wants to receive a deduction.

Tax deduction on CCP: frequently asked questions

Is a tax deduction possible for an online cash register for an individual entrepreneur on the simplified tax system?

Only in the case when the IP combines the simplified tax system and UTII / PSN. Then you can set off the costs of those cash desks that are used on an imputation or a patent. Companies and entrepreneurs on simplified taxation are not provided with a cash deduction.

Can I get a deduction for an online cash register purchased in 2017?

Yes, but only if you registered it with the Federal Tax Service after February 1. If you registered an online cash register in January 2017, you cannot return the expenses for its purchase.

How to get a tax deduction for online cash registers in full?

The full amount of the deduction established by law is 18,000 rubles for each cash desk. It will not be possible to return money in excess of this amount, even if the CCP cost more.

How to get a tax deduction for the online cash desk of an individual entrepreneur on PSN?

If you apply the patent taxation system (patent), the deduction for the online cash register is issued using a tax reduction notice.

If the tax has already been paid, file an application with the Federal Tax Service for a refund of the overpaid amount.

Submit documents to tax office where you are registered and where you will pay tax. You can send them to the Federal Tax Service and via the Internet, assuring them with an enhanced qualified electronic signature.