Cash registers for individual entrepreneurs on UTII and PSN in 2021

Most retailers have been using new online cash registers since July 2021. As for payers of special UTII and PSN regimes, the deadline for installing online cash registers has been postponed to July 1, 2021. But at the request of small businesses, legislators promised to extend this deferment even longer, until 2021 (more details: Online cash registers for individual entrepreneurs on UTII deferred until 2021)

True, the latest news on this issue does not arouse enthusiasm. The start of the mandatory use of cash registers on UTII and PSN was indeed postponed, but with serious restrictions.

Online cash registers in 2021. Detailed information and legislative news.

According to Federal Law No. 54-FZ, entrepreneurs will gradually switch to online cash registers in 2021. This gave entrepreneurs time to adapt their business activities to meet new requirements. In 2021, online cash registers have already been installed by organizations and individual entrepreneurs who previously used old-type cash registers. They had to purchase or modify their old cash registers and register them with the Federal Tax Service according to the new procedure. In 2021, organizations and individual entrepreneurs will switch to online cash registers using UTII or PSN.

The Russian government regularly sends out explanatory messages to make it easier for entrepreneurs to adapt to the new law. However, this is not enough. In this article we will try to explain the main requirements of the new law.

Who has been permanently exempted from using CCT?

The federal law supplements and clarifies the list of cases in which organizations and individual entrepreneurs have the right to carry out trade without the use of cash registers at all.

In particular, it is clarified that credit organizations are exempt from the use of cash registers (Clause 1, Article 2 of Law No. 54-FZ).

Instead of using cash registers, they are required to maintain a list of automatic payment devices that make it possible to carry out operations for issuing and receiving money (ATMs).

Along with credit institutions, the following are exempt from the use of cash registers:

• trade in newspapers and magazines on paper, as well as sale of related products at newsstands (paragraph 2, clause 2, article 2 of Law No. 54-FZ);
• trade in soft drinks, milk and bottled drinking water (paragraph 8, paragraph 2, article 2 of Law No. 54-FZ);
• peddling trade in food and non-food products by hand, from hand carts, baskets and other special devices for display, ease of carrying and selling goods (paragraph 7, clause 2, article 2 of Law No. 54-FZ), as well as trade in passenger train cars and on board aircraft (with the exception of cases of peddling trade in technically complex goods - when selling them, the use of cash desks will be required);
• sale of insurance policies by insurance agents (the responsibility to send an electronic check to the client rests with the insurer, who is obliged to send an electronic document when receiving money from the agent (Clause 11, Article 2 of Law No. 54-FZ));
• activities of organizations that exercise the powers of constituent entities of the Russian Federation and local governments to provide paid parking (clause 10, article 2 of Law No. 54-FZ);
• sale of goods through mechanical machines, where payments are made exclusively with Bank of Russia coins, except for machines that are powered by electricity, including through a battery (clause 1.1 of Article 2 of Law No. 54-FZ);
• paid services of state and municipal libraries related to librarianship (clause 12 of article 2 of Law No. 54-FZ).

The amendments also allow organizations and individual entrepreneurs not to use cash registers in the administrative centers of municipal districts classified as hard-to-reach areas and at the same time being the only populated area of ​​the district (paragraph 1, paragraph 3, article 2 of the Federal Law of May 22, 2003 No. 54-FZ).

In addition, individual entrepreneurs using PSN are exempt from the use of cash register systems, subject to the issuance to the buyer of a document confirming the fact of payment (clause 2.1 of Article 2 of Law No. 54-FZ).

Exceptions are the types of activities carried out by individual entrepreneurs on the PSN, which are specified in paragraphs. 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56, 63 p. 2 art. 346.43 Tax Code of the Russian Federation. For these types of activities, the use of CCP will become mandatory from July 1, 2019.

What do you need to know to work with online cash registers in 2018?

The concept of “Online - CCP” is used in the new version of 54-FZ in 2017-2018 . In colloquial speech, cash registers began to be called “online cash registers.” The cash desk received this name due to the fact that the transmission of information about all financial transactions is carried out via the Internet, through a fiscal data operator (FDO).

OFD (Fiscal Data Operator) is an organization that is accredited in accordance with the legislation of the Russian Federation, located on the territory of the Russian Federation, and has received permission to store and process fiscal data. The OFD register is maintained by the Federal Tax Service of Russia.

Currently there are 11 operators. Each online cash register that will be registered in 2021 according to the new procedure for using cash registers in accordance with 54-FZ must be connected to the OFD operator. The average cost of connecting one online cash register to the OFD is 3,000 rubles. If one organization has a large number of cash registers, discounts are provided.

Is a store obliged to use online cash register systems if customers pay for goods by cash on delivery?

No, I don't have to. When receiving cash by postal order for goods sold, Federal Law No. 54-FZ dated May 22, 2003 does not apply. In these cases, the Rules for the provision of postal services, approved by Decree of the Government of the Russian Federation dated April 15, 2005 No. 221, are applied. The Ministry of Finance in a letter dated January 28, 2013 No. 03-01-15/1-12 also confirmed that cash on delivery payments through mail do not apply to cash payments and stores with this payment method are not required to send cash receipts to customers. The paying agent here is the post office itself.

Advantages and disadvantages of online cash registers?

The state receives the greatest benefit from the introduction of online cash registers. Since this will almost completely eliminate the possibility of shadow trading schemes and increase tax collection. Now, in order to check the activities of an enterprise, you do not need to visit it in person - all data is received and available in a single database.

For the users of the new cash registers themselves, this innovation will reduce the number of alarming visits and audits from the tax office. By reducing the number of shadow schemes and increasing the level of business transparency, better conditions for competition are created. The online cash register provides maximum information for the manager by generating reports such as:

• Calculation of inventory balances;
• Calculation of daily revenue;
• Calculating the average bill.

Most models of new online cash registers independently analyze sales, the level of fluctuations in demand for goods presented at the point of sale, and also allow you to monitor store activities remotely via the Internet. These functions significantly optimize accounting and help reduce entrepreneurial costs.

Of course, the purchase of a cash register and fiscal drive falls on the shoulders of entrepreneurs. As well as registering a cash register with the tax office, obtaining an electronic signature key and connecting to the OFD. This will require spending not only time, but also money. However, the use of new cash registers is not just another innovation from the State, it is a significant contribution to automation and business development. After all, operational possession of management and financial information will enable proper planning.

Registration of CCP

As before, the cash register must be registered with the tax office. This can be done in three ways:

1. Appear at the Federal Tax Service with your device and documents, submit an application, and then receive a CCP registration number.
2. Register through the Federal Tax Service website. There is no need to go anywhere - all documents are sent via the Internet. An electronic signature will be required.
3. Use the services of a service center. Specialists will do all the work for you. The asking price is 1000 rubles.

Who is switching to online cash registers before July 2021?

According to the current version of 54-FZ, before July 1, 2021, organizations and individual entrepreneurs who:

• Pay a single tax on temporary income UTII;
• Use the patent taxation system (PTS);
• Carry out trading activities;
• Sell ​​excisable goods;
• They have staff.

On November 15, 2021, a bill was adopted that implies a phased transition to online cash registers for Entrepreneurs using UTII or Patent as a taxation system. The following deadlines for the transition to online cash registers are now proposed:

• Organizations on UTII and PSN (trading activities, excisable goods and public catering) - from 07/01/2018 ;
• Individual entrepreneur on UTII and PSN (with the involvement of hired employees) - from 07/01/2018 ;
• Organizations on UTII (providing services to the public) - from 07/01/2019 ;
• Individual entrepreneur on UTII (trading activities without excisable goods and services, without hired employees) - from 07/01/2019.

On November 27, 2021 , signed by the President of the Russian Federation V.V. Putin Federal Law No. 337-FZ, which amends 54-FZ “On the application of cash register systems”, now the above deadlines come into force.

In 2021, most organizations chose to postpone the purchase of new cash registers until the very last moment. This played a bad joke on them, since the one-time high demand led to a queue in the supply of fiscal drives and a shortage of cash register equipment itself. Paid cash registers were shipped late by a month or more. Even greater demand is predicted for 2021, especially for May and June.

According to expert estimates, about 2.5 million online cash registers will be registered next year. This is several times more than in 2021, when only 1.2 million online cash registers were registered.

Manufacturers of new types of cash registers are preparing for an influx of orders. However, there is one point - fiscal drives need to be changed every 13 months. This means that in the coming year there is expected to be an acute shortage of them, since in addition to purchases for new cash registers, new FNs will be ordered for previously purchased cash registers.

Therefore, it is better not to postpone the purchase of a new online cash register until May or June 2021; this will allow you to purchase equipment at an adequate price.

Now the prices for new cash registers have been significantly reduced. You can buy an online cash register now to save later!

BUY ONLINE CASHOUT

Promotions and discounts of our company

Who can refuse the mandatory transition to online cash registers from July 2021?

A number of small entrepreneurs have the opportunity not to switch to an online cash register system if:

• The company is a small shoe repair shop;
• The outlet is the sale of soft drinks from tanks or ice cream on the street;
• The sale of goods is carried out on an undeveloped market;
• You are a landlord of your own home;
• The enterprise is a credit institution, securities company, or religious organization;
• Trade is carried out in public catering at educational institutions;
• You are a public transport conductor;
• An organization or individual entrepreneur carrying out trade is located in hard-to-reach areas. A list of such organizations is included in the relevant register.

A law on tax deductions for the purchase of an online cash register has been adopted in 2021.

November 15, 2021, in the third reading, the State Duma adopted a bill providing for tax deductions for entrepreneurs who manage to register online cash registers in 2021 and 2021. Individual entrepreneurs can apply for a tax deduction on UTII and PSN. The announced amount of the deduction will be 18,000 rubles for each cash register.

Obtaining a tax benefit is possible by submitting a special application for a tax reduction when submitting tax reports. The application form will be approved after the bill is passed. The deduction can only be provided in 2021, that is, in the next tax period.

At the moment, it is not known how long it will take to consider this bill and whether it will be adopted at all.

When to use the benefit?

The deduction is provided for tax periods of 2021, the benefit is valid from January 1. You can apply for benefits at the tax office. To do this, you need to write an application, indicate the details of the individual entrepreneur, date, patent number, tax payment date, amount of deduction, name and number of the cash register device, its cost, the amount spent on setting up configurations and connecting.

For individual entrepreneurs on UTII, the amount of deduction may exceed the amount of tax calculated for payment to the budget. In this case, the balance of the benefit will be carried over to the next tax period. The amount can be transferred to other periods until it is completely exhausted. To receive the benefit, the taxpayer must work for UTII at the time of purchase and connection of the cash register.

Businessmen registered with the PNS have the right to spend the remainder of the cash deduction to receive a discount to pay for the patent. The discount is given for activities that require the mandatory use of cash registers. The benefit can be applied during 2021. The patent must be registered at the time of purchase of the equipment.

The deduction can be used during 2021. The period for receiving the benefit depends on the date of application and the period of validity of the specific tax system.

When is the best time to buy an online cash register in 2021?

The main requirement of the adopted tax deduction law is that the online cash register must be registered with the Federal Tax Service on time. Those. for those who transfer in 2021 until July 1, 2018 , and for those who transfer in 2021 until July 1, 2019.

Due to the expectation of a big rush, we recommend that you address the issue of purchasing a cash register before April 2021. Afterwards, there will be great risks of not being on time and not receiving compensation from the State; moreover, you may be fined.

How can I register an online cash register?

There are several options available for registering a new type of online cash register.

The first option is no different from registering old-style cash registers. To register a new cash register with the tax office, you need to go to the tax office, with the equipment and related documentation. After preparing the application and its consideration by the inspector, the online cash register is assigned an individual registration number, after which registration on the cash register itself is completed.

The second option will save the entrepreneur’s time. This is a registration method through the nalog.ru portal. To register through the portal, an electronic signature is required. The cost of creating an electronic signature ranges from 2,000 to 3,000 rubles.

The third option is to contact a service organization for sales and maintenance of online cash registers. Engineers will independently carry out the entire procedure and help with the issuance of an electronic signature key (ESK) for registering the cash register with the Federal Tax Service. The cost of such a service in our center is 1,500 rubles.

GET ONLINE CASH REGISTRATION SERVICE

The last option is preferable for Entrepreneurs who do not have experience in registering cash register equipment; it will save both time and money. If you make a mistake in registering an online cash register, this will lead to the need to replace the fiscal drive and go through the registration procedure again.

How to get a benefit?

1. The cash register model is listed in the register of new cash register equipment. The device must have modes for sending information on checks and BSO to the tax office.
2. In areas remote from mobile communication networks, equipment that works through the OFD should be used (the mode must be present, even if it will not be used in reality).
3. Equipment registration is carried out in 2018-2019.
4. For individual entrepreneurs on UTII the following conditions are provided: a deduction (18,000 rubles) is given as reimbursement for the costs of purchasing cash register equipment. The benefit can be issued at the expense of each unit of cash register used in each settlement area. The benefit is used to reduce the tax base minus expenses.
5. For individual entrepreneurs on the PNS, receiving a deduction is provided for each cash register at all work areas. But the benefit applies in the tax period in which the patent was issued. The types of activities for the selected patent must involve the use of a cash register, that is, the deduction is not given for all patents.
6. The deduction is intended only for one tax system: UTII or PNS. A businessman has no right to receive deductions under other tax regimes.

Types of online cash registers. Models 2017-2018.

We have already prepared a detailed review of new online cash registers; information can be found in the article: New cash registers

Let's give a brief overview and operating principle:

1. Fiscal registrar – online cash register

1. Touch cash register monoblocks.

1. Push-button cash registers.

Programs for working at the cash register

What programs are needed to operate an online cash register?

Each CCP has software. It helps the cash register:

• understand your commands;
• print the names and prices of goods stored in the electronic catalog on the receipt;
• send information about sales to the tax office;
• send sales data to the inventory service (it stores product items) so that the service shows statistics, reports, and inventory balances.

Cash register software is installed on the device the cashier works with: a computer, tablet or POS terminal. There are also intermediary programs, each of which has a different purpose: a cash register driver, a fiscal utility, operating system services. In order not to delve into these subtleties, we recommend using a commodity accounting system that has its own cash register software (for example, our Kontur.Market system). In this case, all issues regarding compatibility of software, cash register and item source have already been resolved.

How to load items into the checkout and change prices?

You need an electronic catalog of the products you sell. It serves as a source of inventory for the cash register: data on goods is sent to the cash register program and printed on the receipt.

The simplest source of nomenclature is a list of products and prices in XML or Excel format. You need to fill out or edit such a product catalog manually. This format is supported by the cheapest cash register models with limited technical capabilities (for more details, see “Switching to online cash registers: how much does the equipment cost and how to choose it”).

A more advanced source is the commodity accounting system. It makes it easier to maintain a catalog, change prices, and you can carry out inventory, acceptance, write-off and other operations.

There are local systems for accounting for goods; they need to be installed on a computer. There are cloud systems such as Kontur.Market. They do not require installation; you can work in them remotely from the point of sale via the Internet.

The source of the item sends data to the checkout also via the Internet. For example, in “Kontur.Market”, to do this you need to click the “Transfer goods to cash registers” button. If the sales price has changed, edit it in the inventory service and click the button to update the item at the checkout.

A complete set for online cash register: for the price of a cash register you will receive a cash register, OFD and the Kontur.Market product accounting system Send a request

Where to buy an online cash register and how much does it cost?

The cost of budget models of online cash registers starts at 18,000 rubles.

There are a lot of offers on where to buy an online cash register, but not everyone will be able to organize the launch of a turnkey cash register for you. Due to the fact that they can sell it, but they can’t set it up correctly, register it and train you to work on it, because... have no experience.

Our company provides a comprehensive approach to the client. We can help you set up an online cash register, register with the Federal Tax Service, and organize the issuance of an email key. signatures, train your staff and connect to EGAIS.

By contacting our company, you can receive a full range of necessary services:

• Electronic signature for registering an online cash register.
• Connection to OFD
• Registration of an online cash register with the Federal Tax Service
• Connection and support of EGAIS
• Subscriber support for Online cash registers
• Submission of declarations on alcohol and beer to FSRAR.

What threatens violators?

The sanctions for violating the new trade rules are very serious. If a “regular” cash register is used (not online), then the individual entrepreneur will be fined 3 thousand rubles, and the company - 10 thousand rubles. If an online cash register is not used, then the fine will accordingly be 25-50% of sales income for an individual entrepreneur, but not less than 10 thousand rubles, and for an organization - up to 100% of sales income, but not less than 30 thousand rubles. If the check is not issued to the buyer or is not sent to the email address (mobile number), then the fine will be 10 thousand rubles.

For repeated violations, the fines are even higher. But the most unpleasant thing that threatens in this case is the suspension of activities for up to 90 days.