Online ticket office for foreign investors on UTII - deferment until 2019
Do I have to go to the online ticket office for entrepreneurs at UTII, will there be a delay until 2019? The next stage of the reform also affects individual entrepreneurs working on “imputed” and patents. However, there is a separate category of businessmen who are granted a deferment until July next year.
Online Ticket Act
According to the current legislation, the persons conducting business activity carry out transactions with the use of cash registers. However, this does not apply to everyone: for example, legal entities and individual entrepreneurs who are under special tax regimes are exempted from using CCT (Law No. 54-FZ). However, from July 1 of this year, they will have to introduce online cash registers. In the meantime, individual entrepreneurs and enterprises, instead of cash, use special forms of strict accountability in settlements with their counterparties.
What should be displayed on the forms of strict reporting:
- document name, series and six-digit number;
- for legal entity - the name and legal form;
- for SP - full name;
- the address of the location;
- type of service, its cost and amount of payment in cash and / or bank transfer (card);
- date of drawing up of the document and calculation;
- position and name of the responsible person;
- Other details regarding the specifics of the service provided.
The form must have a typographical print or be formed using automated systems.
Used forms of forms:
|Name||Date and number "On approval of the form of strict reporting forms" Ministry of Finance of the Russian Federation|
|Turputevka||07/09/07 No. 60n|
|Receipt for payment of veterinary services||09.04.08, №39н|
|Mortgage ticket and receipt (used in pawnshops)||01/14/08 №3n|
|Receipt for payment of gas supply and gasification services||09.02.07, №14n|
|Receipt for insurance premium (premium)||05.17.06. # 80n|
Breaking News: Who Will Get a Delay?
Meanwhile, the mandatory use of online cash registers from the beginning of July this year will not affect everyone. According to the latest news, this will be the second wave of reform to create an automated system that began in July last year.This initiative was adopted to maintain full accounting of revenue and reduce the “shadow” financial turnover.
«This year is the second stage of the transition to the CCP of the new sample. The organizations and individual entrepreneurs with employees, with employment contracts, who provide catering services, switch to “this equipment”; organizations and payers of UTII providing catering services and carrying out retail trade; PIs applying “imputed” and patents that provide catering services, as well as retail trade and having employees with labor contracts; PIs using vending machines and having employees with whom employment contracts have been concluded", - said the head of the inspection of FSN in Solnechnogorsk, Moscow region, Nikolai Isaev.
Among those who will receive a delay of one more year are individual entrepreneurs engaged in retail trade or providing catering services that meet two requirements:
- taxation system - PSN (patents) or UTII (single tax on imputed income);
- carrying out their activities without employees under employment contracts.
In other words, the delay to the summer of next year will be those entrepreneurs who carry out independent activities. Federal Law No. 337, adopted on November 27, 2017, regulates the later stage of transition to online cash registers.
All other IP and legal entities should switch to new equipment from the beginning of July this year. In the absence of KTT, fines will be applied to entrepreneurs: for individual entrepreneurs - 10 thousand rubles, for legal entities - from thirty to forty thousand rubles.