The patent taxation system (PTS) is used only by individual entrepreneurs (IP). And not all, but only those who have no more than 15 employees and annual revenue of no more than 60 million rubles. PSN can be applied only to those types of activities that are established by paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation. This includes shoe repair, computer repair, hairdressing and beauty services, tailoring, fur and leather goods, catering services, etc. In Moscow, for example, 65 types of activities are identified that are subject to the application of this taxation system. And if before this, individual entrepreneurs on the PSN did not use cash registers, now the new requirements have affected those who use this special regime.
When should individual entrepreneurs on PSN switch to online devices?
According to Federal Law No. 54-FZ, individual entrepreneurs with a patent are required to start using new CCPs from July 1, 2021. This is required in retail trade, provision of catering services with the involvement of hired workers, as well as in the sale of excisable goods.
If an entrepreneur operates independently, but decides to hire an assistant, he must purchase an online cash register within 30 calendar days from the date of registration of an employment contract with the employee.
From July 1, 2021, self-employed entrepreneurs, individual entrepreneurs when providing services, as well as other representatives of small businesses must use the new type of cash register.
Income accounting
The cost of a patent does not depend on the amount of income. But this does not mean that income does not need to be taken into account. Still as needed. After all, the PSN has a strict limit: it can be used until the total income from all patents exceeds 60 million rubles.
Therefore, all income is scrupulously and painstakingly entered into a special accounting book. Amounts are reflected sequentially, observing the dates of receipt of funds. The book should include:
- cash payments from clients;
- acquiring revenue;
- non-cash payment made by buyers through an operator or online bank.
Revenue amounts must be adjusted for returns to customers if they were made during the patent period.
What happens if you don’t keep a book?
Individual entrepreneurs’ income books are not often checked. But if they ask, but she is not there, there will be a fine under Art. 120 of the Tax Code of the Russian Federation: from 10 to 30 thousand rubles .
Do you think that's it? Whatever the case! If inspectors see that the individual entrepreneur does not keep tax records, they can calculate the income for the entrepreneur, taking as a basis data on the activities of the individual entrepreneur himself and the income of other individual entrepreneurs from the same business area (Article 31 of the Tax Code of the Russian Federation). And if an individual entrepreneur’s income balances on the edge of the limit, it will be extremely difficult to prove that there was no excess.
Keeping track of your limit is very important. If the income limit is exceeded, the individual entrepreneur switches to another regime. This may be OSNO or simplified tax system, if the individual entrepreneur previously submitted a notification to apply the simplification.
Taxes will have to be recalculated under a different taxation system from the date of validity of the patent. For example , if an individual entrepreneur bought a patent from January 1 for 6 months, and during the validity period of the patent exceeded the income limit, taxes will have to be recalculated from the beginning of the year. As a result, financial losses can be very significant.
Devices with which fiscal drive do you need to install IP on PSN?
There are two online cash register options for businesses:
- With FN for a period of 13 months.
- With FN for a period of 36 months.
The last option can be used by individual entrepreneurs on a patent, whose assortment does not include excisable goods. Otherwise, the entrepreneur is obliged to use an online cash register with a financial tax for 13 months. Also, a short-term fiscal apparatus is suitable for trading seasonal products. In other cases, you should use cash registers with a financial fund for 36 months.
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.
How to trade before purchasing a cash register?
If the company has not yet switched to new online cash registers, sellers are required to issue a check, receipt or strict reporting form at the request of buyers. If the client has not received a payment document, he has the right to contact the Federal Tax Service. After checking and confirming the violation, the Federal Tax Service will impose a fine of 2,000 rubles on the company.
If an individual entrepreneur first acquires and registers a cash register, and then decides to switch to a patent tax system, he must notify the Federal Tax Service about this. To do this, you need to make changes to the device registration parameters, specify PSN as the mode and provide information to the Federal Tax Service.
If an entrepreneur works in an area where there is no connection to cellular communications or the Internet, he can use an online cash register, but not send data to the Federal Tax Service through the OFD.
After purchasing a new type of cash register, you need to make sure that the details on the BSO and checks match. In addition, new receipts should only be printed at online cash registers.
Until February 1, 2021, entrepreneurs with a patent may not indicate the names of goods and services in payment documents.
Legislation on CCP
The main regulatory act regulating the use of cash registers is Law No. 54-FZ of May 22, 2003. Since 2017, the CCP reform has been carried out, and this document has changed a lot.
The fundamental innovations are:
- In general, companies and entrepreneurs should use online cash registers when making payments to individuals for goods, work and services in cash and non-cash. Such devices are equipped with a special memory module - a fiscal drive, which stores information in electronic form. The cash register must be connected to the Internet in order to transmit information to the Federal Tax Service. The connection is provided by the fiscal data operator, with whom you must enter into an agreement. The fiscal drive must be replaced every 1 or 3 years, depending on the activity and taxation system.
- The online cash register is used not only when accepting, but also issuing cash, when carrying out transactions with individuals using a bank card, through a current account, as well as when paying by electronic means. The rules apply not only to purchases, but also to the return of funds to the buyer, receipt and return of prepayment, provision of goods in installments or on credit, issuance of funds in exchange for accepting something (for example, scrap metal). As well as any other transactions that are in one way or another related to the acquisition of goods, works or services.
The new rules were introduced in stages. First, all subjects in the basic and simplified tax systems fell under them, then it was the turn of the rest.
At the same time, legislators have established types of activities that do not require the use of online cash registers by either individual entrepreneurs or organizations. They are listed in paragraph 2 of Article 2 of Law 54-FZ. This includes peddling and delivery trade, selling goods at fairs, selling some types of products from tanks, selling ice cream and newspapers at kiosks. There is also no need to use CCT when providing the services of tutors, nannies, caregivers and some others. Those individual entrepreneurs who rent out residential premises that they own are also exempt from the obligation to punch checks.
Is there a tax deduction for individual entrepreneurs on PSN?
Individual entrepreneurs with a patent will be able to receive compensation for the purchase of new cash registers in the amount of 18,000 rubles per unit of equipment. In this case, devices must be registered before the deadline provided by law. A tax deduction is provided for individual entrepreneurs who purchased equipment between February 1, 2021 and July 1, 2021. For companies engaged in retail trade and offering catering services with the involvement of hired workers, the deadline for registering cash registers should not exceed July 1, 2018.
Strict reporting form and other payment documents
In accordance with the Decree of the Government of the Russian Federation No. 359 dated May 6, 2008 “On the procedure for making cash payments and (or) settlements using payment cards without the use of cash register equipment,” organizations and individual entrepreneurs, if they do not use cash registers, use BSO documents, on which are issued receipts, travel documents, tickets, vouchers, coupons, subscriptions and other documents that are equivalent to cash receipts. Such forms must have the details strictly specified by the Resolution.
This form of document can be produced either typographically or generated using automated systems. In the first case, the form must contain information about its manufacturer.
The series and number on the strict reporting form produced by printing must be affixed by the manufacturer.
The specified document must be filled out clearly and legibly; corrections in this case are not acceptable. An incorrectly filled out or damaged document must be crossed out and attached to the form log for the day it was filled out. The sheets of such a journal must be numbered, laced, and also certified by the signature of the head and chief accountant of the legal entity and sealed or stamped.
Such forms should be stored in safes, metal cabinets or specially equipped rooms. At the same time, an agreement on liability must be drawn up between the head of the organization and the employee who is entrusted with recording, storing and issuing such forms. The inventory of strict reporting forms should be carried out simultaneously with the inventory of cash in the cash register.
How much will an online cash register cost for an individual entrepreneur with a patent?
The cost of a new sample CCT consists of several points:
- The actual online cash register with a fiscal storage device costs about 15,000 rubles.
- Connection to OFD service for 12 months – about 3,000 rubles.
- Electronic digital signature, if it did not exist before – 1900 rubles.
The final price at the box office is approximately 19,900 rubles . Do not forget that if you introduce a cash register into the operation of an enterprise before the deadline established by law, you will receive a tax deduction. Ultimately, you will spend only 1,900 rubles.
Patent-free period
If you don't keep records, it's easy to miss the patent expiration date. It turns out that one patent has already expired, and they forgot to buy a new one. And then what? We have already partially touched on this point at the beginning of the article: the individual entrepreneur will switch to a different regime and will be subject to taxes.
But that's not all. Another mode involves submitting reports. A declaration under the simplified tax system can be submitted in paper form. But if we are talking about OSNO, everything is much sadder. OSNO involves reporting on personal income tax and VAT. But VAT returns cannot be submitted on paper. Individual entrepreneurs will have to buy a digital signature, connect reporting via TCS channels and deal with filling out declarations.
What will happen for failure to submit reports? You guessed it right - more fines. From 5% of the tax amount from each declaration not submitted on time for each month of delay (Article 119 of the Tax Code of the Russian Federation).
Fines for cash registers for individual entrepreneurs
For individual entrepreneurs, the same penalties apply to PSN as for other taxation regimes:
- absence of a cash register at the point of payment when it is required by law - 25-50% of the amount of transactions carried out without an online cash register (at least 10 thousand rubles);
- repeated violation (working without a cash register) - suspension of activity for 90 days;
- there is a cash register, but its operation does not meet the requirements of the law - a warning or a fine from 1.5 to 3 thousand rubles;
- failure to issue a check to a client - a warning or a fine of 2 thousand rubles.
BSO form
As mentioned above, the strict reporting form must necessarily contain the following details:
- name and serial number of the form;
- number and series;
- full name of the head of the individual entrepreneur;
- legal address of the individual entrepreneur;
- TIN;
- name and cost of the service in monetary terms;
- the amount of the amount to be paid;
- date of the transaction;
- full name, position and signature of the person who issued the document;
- IP seal imprint.
In accordance with current legislation, the strict reporting form must be issued in at least 1 copy, or have detachable parts.
