Using an online cash register on a patent: what are the features?

With the introduction of online cash registers, businessmen have many questions related to the transition to new devices. Entrepreneurs with patents also want to learn about the specifics of using CCPs. In this article we will talk about the nuances of using individual entrepreneur cash registers on PSN.

Does an individual entrepreneur need a cash register on a patent?

According to the law, all entrepreneurs and organizations must use online cash registers. The deadlines for switching to a new type of cash register are established by law for different categories of business. Individual entrepreneurs on a patent must also install online cash registers. There are exceptions to those obligated to a patent. We will talk about them further. Many entrepreneurs do not understand why they should buy and install cash registers, since it is so expensive, especially since they previously managed just fine without them. Nevertheless, in addition to the obvious disadvantages (such as financial and time costs), online cash registers also have a number of obvious advantages.

Advantages of online cash registers:

• Reduction of tax audits due to the fact that the cash desk transmits all information about transactions performed at the cash desk to the OFD and the Federal Tax Service.
• The ability to issue a check to your clients both in paper and electronic form (via SMS or email).
• More modern equipment, made taking into account the latest developments.
• The ability to keep up with the times and work in accordance with the law.
• A simpler interface and operation at the cash register, no special training required.
• Simplified work with the product catalog, easier to enter items.
• Using personal accounts based on cloud technologies. The ability to manage the cash register (cash registers, if there are many of them) via the Internet, work with prices, edit the catalogue. Convenient reporting.
• The online cash register makes it possible to track balances in real time and collect statistics on all areas of sales.
• You can purchase a cash register with acquiring and accept non-cash payments.

So is a cash register needed for a patent? Definitely yes. This investment will help increase the efficiency of the solutions used and conduct analytics and planning more effectively. A patent cannot work without a cash register.

As before, the cash register will have to be registered with the Federal Tax Service

Only now this can be done much faster and easier. There is no need to go to the tax office: just as in the case of the fiscal data operator, everything can be done through an account on the Federal Tax Service portal . To do this, you will need to create a personal account on the website and receive an email.

The procedure takes several hours. You need to go to a special section designed for registering a cash register and fill out all the required fields. You will need to enter information about the cash register, information about the entrepreneur, business address, and so on. Upon completion of registration, the cash register will be assigned a serial number. In addition, the system will generate a registration card.

When should an individual entrepreneur with a patent connect an online cash register?

According to amendments to 54-FZ, new deadlines for the transition to online cash registers for individual entrepreneurs on a Patent or UTII have been proposed

In 2021, individual entrepreneurs on a patent in the trade and catering industry with hired employees, as well as those selling excisable goods, switched to cash registers.

Online cash register for individual entrepreneurs on a patent 2019

In 2021 (until July 1), the following are required to switch to new cash desks:

1. Self-employed individual entrepreneurs on Patent and UTII
2. Organizations and individual entrepreneurs in the service sector

As for the self-employed category of individual entrepreneurs in the service sector, a bill will be adopted in 2020 according to which this category is registered as self-employed. For this category, the tax rate is set at 4% when providing services to individuals, and 6% to legal entities. The self-employed category of citizens may not install cash registers.

From July 1, 2021, all small businesses must use the new online cash registers. But even after 2021, there are categories of entrepreneurs who may not use cash registers.

PSN, catering and alcohol

PSN can be used by individual entrepreneurs carrying out business activities in the provision of public catering services through public catering facilities with an area of ​​the customer service hall of no more than 50 square meters. m for each catering facility. This is established by subparagraph 47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation. Public catering services do not include services for the production and sale of excisable goods specified in subparagraph 3 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation (subparagraph 13 of paragraph 3 of Article 346.43 of the Tax Code of the Russian Federation). Subparagraph 3 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation recognizes as excisable goods alcoholic products (vodka, liquor, cognac, wine, fruit wine, liqueur wine, sparkling wine (champagne), wine drinks, cider, poiret, mead, beer, drinks, made on the basis of beer, other drinks with a volume fraction of ethyl alcohol of more than 0.5%.If excisable goods purchased for subsequent sale, listed in subparagraph 3 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation, are sold through a public catering facility, as in the manufacturer’s packaging and packaging, and without such packaging, then such business activity relates to public catering services, in respect of which PSN may be applied. Thus, individual entrepreneurs carrying out business activities in the provision of public catering services (including the sale of purchased alcoholic beverages) through public catering facilities with an area of ​​the visitor service hall of no more than 50 sq. m, can use PSN. The Russian Ministry of Finance clarified this in a letter dated 02/05/2015 No. 03-11-12/4619. The department provides similar explanations in letter dated May 4, 2016 No. 03-11-12/25886.

What fiscal drive should an individual entrepreneur install on a Patent?

There are two types of fiscal drives:

• For a period of 15 months
• For a period of 36 months

Individual entrepreneurs on a Patent or UTII must install a fiscal accumulator for a period of 36 months, but only if there are no excisable goods on sale. If there are such goods, then it is necessary to establish a FN for 15 months. Also, FN can be established for 15 months if seasonal trading is carried out. In all other cases, individual entrepreneurs under special regimes must establish a FN for a period of 36 months.

When cash register equipment is not needed

Parliamentarians have fixed a list of areas in which it is not necessary to use CCP. Article 2 of Law 54-FZ lists the following types of activities:

• retail trade in bulk, bottling or delivery;
• distribution of newspapers, magazines, printed materials;
• acceptance of secondary raw materials and packaging from the population;
• services of nannies, nurses, educators, porters;
• sale of religious objects, etc.

The condition for exemption from the obligation to use cash registers is the refusal to use vending machines and sell excisable products.

Entrepreneurs operating in remote or hard-to-reach areas are limited to the autonomous cash register model. Territories must be included in regional lists. Participants in non-cash and electronic payments are not required to use cash registers. The condition is to accept payments from legal entities or entrepreneurs.

What to do if there is no cash register yet?

Before purchasing an online cash register, the individual entrepreneur on PSN issues, at the buyer’s request, a strict reporting form, sales receipt or receipt. The Federal Tax Service will impose a fine of 2,000 rubles if the entrepreneur does not have a payment document.

If you first registered an online cash register and then received a patent, you must change the registration parameters of the cash register and indicate the new tax regime. Next, you need to provide this information to the tax office.

For example, if an entrepreneur on PSN is the owner of a hairdressing salon and works himself, then until July 1, 2021 he does not use cash registers and issues BSO according to the old rules.

If an entrepreneur works in an area where there is no connection, then he buys a cash register, but does not send the data to the Federal Tax Service through the OFD.

Why do you need a fiscal data operator?

Remember, at the beginning of the article we talked about cloud storage, where all cash receipts are deposited before getting to the tax service? So this service is provided by the fiscal data operator - OFD. It does not provide it for free, but for 3,000 rubles per year, if we are talking about basic prices .

In order to connect to the service, you need to enter into an agreement with the operator. This is not difficult: you will need to register on the operator’s website, enter data about the individual entrepreneur, sign it using an electronic signature and send it for moderation. After checking the correctness of the entered information, the system will issue an invoice for payment for the service. By paying for it, you will be able to transfer fiscal data.

All OFDs operating in the Russian Federation are included in the tax service register. There are currently 21 operators in total. You can choose any operator - there is no big difference in their work. There are differences in the interface of personal accounts - some OFDs are more convenient, others not so much. Technically, everything functions according to the same principle.

Options and cost of an online cash register for individual entrepreneurs with a patent

Let's make an approximate calculation of the online cash register for individual entrepreneurs on Patent:

1. New online cash register with FN from 15,000 rubles.
2. Connection to the OFD for 1 year - 3000 rubles.
3. Electronic signature for registering a cash register with the Federal Tax Service - 2000 rubles.

Total - 19,900 rubles.

Let's consider several options:

For those who have a computer at a point of sale, you can choose various solutions:

• Online cash register Atol 30
• Dreamkas Start based on the budget online cash register Wiki Print and cash register software Set Start

Do you need help selecting an online cash register for an individual entrepreneur with a patent?

Don’t waste time, we will provide a free consultation and select an online cash register that suits you.

You can get acquainted with all modern online cash register solutions in our catalog, and if you are confused and don’t know what to choose, just call us. Our engineers will advise you in detail and help you with the right choice!

Where is the best place to purchase online cash registers?

Buying an online cash register is not difficult. We have already written about this here, here and here. If you don’t want to read in detail, we’ll tell you briefly. So, you can buy a new type of cash register equipment:

1. Actually, from the fiscal data operator. All of them, in addition to the activity of transmitting information to the tax office, also sell cash registers. The choice of models is, as a rule, modest, but businessmen will be quite satisfied with the patent: they usually do not need anything supernatural. But there are more than enough bonuses in the form of free tax registration, offers from partner banks and other goodies. But there are also disadvantages: poor technical support, not always fast delivery, and so on.
2. At your bank. Of these financial organizations, only the lazy ones are not currently selling cash register equipment. And not only trades: the device can be given for long-term lease on favorable terms. The disadvantages are the same as those of the OFD: a small selection of modifications, long delivery times and poor technical support.
3. In a highly specialized company specifically engaged in the sale and maintenance of business equipment. Here, as a rule, you will find the best conditions for purchasing a cash register. If desired, you can purchase the device and put it into operation in one business day. The equipment is always in the warehouses of such companies, so there will be no problems with delivery. And the technical support is excellent: such companies have qualified, trained specialists on staff who are engaged in repairs and settings of any complexity. There are no tangible disadvantages to this approach; it is only necessary that the organization be present in your region. This is usually what happens. For example, the ECAM company has offices in most large regional centers of Russia - most likely, one of the offices will definitely be located in your city.

What else

Until February 1, 2021, individual entrepreneurs using PSN (with the exception of those who trade in excisable goods) may not print on the check and not transmit data on the name of the product (service, work) through the OFD. And those who use a fiscal accumulator for 13 months due to the absence or shortage of fiscal accumulators for 36 months on the market, have the right to use such a fiscal accumulator for 13 months before the expiration of the fiscal attribute key. By the way, if regulatory authorities discover that an entrepreneur does not use CCP when selling alcoholic products, then he may not be fined for this. An individual entrepreneur will be able to avoid administrative liability by concluding an agreement for the supply of a fiscal storage device within a reasonable period of time before the expiration of the EKLZ unit or before the deadline for the possibility of its use determined by the legislation of the Russian Federation on the application of cash register systems. This was reported in the letter of the Ministry of Finance of Russia dated March 27, 2017 No. 03-01-15/17554.

Sources:

• https://www.malyi-biznes.ru/online-kassa/onlain-kassa-dlya-ip-na-patente/
• https://nalog-nalog.ru/kkt_kkm_kassa/primenyaetsya_li_onlajnkassa_dlya_ip_na_patente/
• https://onlinekassa.guru/ip/neobxodimost-onlajn-kassy-dlya-ip-na-patentnoj-sisteme.html
• https://spb-kassa.ru/nujen%20li%20kassoviy%20apparat/nujen_li_kassoviy_apparat_ip_patent.html
• https://taxcom.ru/ofd/kkt_patent/