Online ticket office canceled until 2019
The legislation of the Russian Federation in the use of cash registers (CCP) by business entities is periodically changed and supplemented with new requirements. The latest news in this area concerns the transfer of the mandatory use of online cash registers for certain groups of entrepreneurs for 2019.
Vladimir Putin signed Law No. 337-FZ of 11/27/2017, thereby approving the cancellation of the online ticket offices until July 1, 2019. A preliminary document was approved by a majority of State Duma deputies (402 parliamentarians voted to introduce the amendments). The postponement of the introduction of CCP is primarily associated with:
- lack of fiscal drives;
- non-preparedness of business entities for additional financial expenses for the purchase or modernization of KCP;
- manufacturers' unwillingness to manufacture and introduce CCPs into the payment infrastructure system;
- unpreparedness for the rapid training of staff to conduct business in accordance with the new rules.
The amendments in the use of cash registers apply to entrepreneurs who do business on the basis of payment of a single tax on imputed income (UTII) or on the patent taxation system (OST), do not have hired employees in their staff and have never used CCT in their staff. activities. If earlier the transition to online cash registers was established for them until July 1, 2018, now the deadlines have been moved to July 1, 2019.
Who gets a reprieve
The State Duma has canceled online checkout for the following categories:
- SP (individual entrepreneurs) and legal entities on UTII engaged in the provision of certain services (except for subjects of retail trade or catering services).
- Business representatives working on UTII or PSN without employees in the sphere of catering services or retail trade, who provide catering services without a customer service hall or on an area not exceeding 150 m² (or up to 50 m² when working on PSN); are engaged in trade in pavilions or stores with an area of trading halls up to 150 m² (up to 50 m² when working on PSN).
- Entrepreneurs who use vending machines for sales (vending machines for coffee, snacks, chips, soda,and the provision of various services) without the participation of employees.
- Economic entities on the PNS (cosmetic offices, hairdressers, bakeries, confectioneries, sewing and repair shops, entities in the field of freight and passenger traffic, etc.). The exception is constituted by subjects whose business is connected with:
- catering services;
- caring for the disabled and elderly;
- looking after and caring for children;
- services of porters at auto-, air- and railway stations, river and sea ports);
- services for receiving recyclable materials and glassware (except for scrap metal).
For all other business entities in the field of retail and catering, working on the PNS or UTII, the need for mandatory transition to the use of online cash desks for settlements with customers before July 1, 2018 has been established.
Loss of deferral
The new preference for the specified business entities is valid only until the first employee who works on the terms of an employment contract appears. In this case, within 30 calendar days, you should:
- purchase online cashier;
- register KCP in the Tax Service;
- decide on the operator of fiscal data and draw up a cooperation agreement.
But, according to the provisions of the law, it is still possible for them not to use online tellers in their work until July 1, 2018.
On a note! For the subjects of the retail trade or public catering, the presence of workers working under the terms of contracts of civil law nature does not become a reason for the introduction of online CCV until July 1, 2019.
For such entrepreneurs, the Government of the Russian Federation provides for a tax deduction in the amount of 18 thousand rubles. for the purchase of each unit KKT. This amount will be able to reduce the amount of tax entrepreneurs working on the UTII system or PSN, who will register KCP in the tax service in the period from 1.02.2017 to 1.07.2019. The Government explained that the tax deduction is provided both for the purchase of the device, and for the purchase of fiscal drives, software, as well as payment for relevant services and works.
Accounts receivable when there is a deferment
Entrepreneurs, for whom the possibility of deferment is foreseen, are obliged to issue, at the request of clients, a document certifying the fact of receipt of funds for the transaction, service rendered or goods purchased It may be in the form of:
- sales receipt;
- form of strict accountability (credit order, ticket, coupon, subscription, etc.).
According to the law, these supporting documents should be issued only for settlement operations with cash and (or) payment cards. Thus, the right to postpone the use of online cash offices until July 1, 2019 acts directly on these forms of payment, if they are carried out within the framework of the activities of these categories of taxpayers.