New UTII retail this year. Rules for using cash registers for UTII

Federal Law No. 54-FZ provides for a phased transition to online cash registers. Thus, the government gives entrepreneurs time to adapt their activities to the requirements of the new law. The first to switch to the new model of cash registers were those enterprises that had previously worked with cash registers - they just had to change or modify the equipment and register it.

The Ministry of Finance keeps its finger on the pulse, regularly issuing letters explaining controversial aspects of the law. But questions still remain, and we will try to answer them.

More information about what is happening now:

Online cash register. What is it, why is it necessary, what can it do?

The term “online cash register” appeared in the new version of the law. “Online cash registers” is a colloquial simplification of the term. This is the name of a cash register that connects to the Internet to transmit information about sales to the OFD and stores data about punched checks on a fiscal drive. So that entrepreneurs can check whether any cash register model meets the requirements of 54-FZ, a register of cash register equipment has been created. Only devices from this register are allowed to be used in trade.

Now all trading transactions are instantly transferred to the database of the fiscal data operator - OFD. This operator transmits information to the Federal Tax Service. In addition to serving as an intermediary between the seller and the Federal Tax Service, the fiscal data operator is responsible for storing the received information and sending an electronic version of the check to the buyer.

Online cash register is printing cash receipt new sample. At the buyer's request, a copy of the receipt can be sent to him by email or on a smartphone. The receipt contains not only information about the purchase and the seller, but also a link to the Federal Tax Service website. The buyer follows this link and sees whether the check has been sent to the tax office. If not, leave a complaint. With the help of such popular control, tax officials hope to identify all unscrupulous entrepreneurs.

Mandatory fields that a new sample check must contain.

Pros and cons of online cash registers

For the state, the use of online cash registers by entrepreneurs is a definite plus. Eliminates the possibility of gray schemes, increases transparency financial transactions, and to check activities there is now no need to personally visit a store or enterprise. All information is available on the monitor screen.

For entrepreneurs, the innovation is a reduction in the number of visits and inspections by tax authorities, improved conditions for competition due to the reduction of shadow schemes, and business transparency. A modern online cash register can save the owner from the daily routine - it will calculate inventory balances, revenue, and average bill. Such a cash register allows you to analyze sales, fluctuations in demand and control the store online. This helps to optimally manage accounting and reduce costs.

Of course, you will have to purchase the cash register itself and a fiscal drive for it. Registration on the tax website, obtaining an electronic signature and searching for OFD will also take time and money. It is worth remembering that using a new type of cash register is not only an obligation, but also a contribution to the automation of your business.

Who is not required to use the new cash registers?

Go to new system not necessary if you:

• do shoe repairs
• sell soft drinks from tanks
• sell goods in undeveloped markets
• rent out your own home
• sell ice cream
• credit organizations
• securities companies
• religious organizations
• conductors in public transport
• food factories at educational institutions
• organizations and individual entrepreneurs working in hard-to-reach areas and included in the appropriate register

Who is required to use online cash registers and the timing of the transition to new cash register equipment

When to buy a cash register

According to information from market experts, about 1.2 million online cash registers were registered in 2017. Many business owners postponed the purchase of cash registers until the last minute and faced queues. They received the purchased cash registers with a delay of a month or even more.

Each cash register requires a fiscal drive, which is changed every 13 months. In 2018, the resource will run out for everyone who has already switched to online cash registers. This threatens even greater shortages and queues.

According to various estimates, in 2018 and 2019, a total of 1.5 to 2.5 million entrepreneurs should switch.

When planning to purchase an online cash register, keep in mind your other 3 million colleagues. Don't put off complying with the law until the last minute.
Select an online cash register to switch to 54-FZ

Tax deduction for the purchase of online cash registers

May qualify for tax deduction individual entrepreneurs for UTII and PSN, which will register an online cash register from 02/01/2017 to 07/01/2019. The deduction amount will be 18,000 rubles for each registered cash register.

To receive a tax benefit, it is enough to submit an application for a tax deduction to the Federal Tax Service. The application form has not yet been approved; now you can submit an application in free form.

Individual entrepreneurs file a tax return on UTII to obtain a deduction.

In the application for PSN, you must indicate the taxpayer’s information:

• tax identification number (TIN);
• patent date and number;
• amount of deduction and tax payment date;
• official model name, cash register serial number;
• how much money was spent on the cash register, physical functions, software and setup.

If the amount of tax on a patent is less than the deduction, you can divide the deduction among several patents. This will happen if the entrepreneur issued several patents during the tax period in which he registered the cash register. It is also necessary that for these patents the use of online cash registers is mandatory.

The deduction is provided only in the next tax period - entrepreneurs will pay the reduced tax only in 2019.

Unfortunately, organizations on a patent and imputation will not be able to claim this bonus.

More on the topic:

How to register an online cash register

There are several ways to register online cash registers. The choice depends on your financial capabilities and availability of free time.

The first method is self-registration with the tax authorities. It is no different from registering an old-style cash register. To register, you need to visit the tax office, present the cash register there and that’s it. Required documents. After reviewing the application, the cash desk is assigned an individual registration number.

The second method is registration on the nalog.ru portal. This method saves your time, but for this you will need to acquire an electronic signature. This can be done in centers accredited by the Ministry of Communications. The cost of an electronic signature is about 1,500 rubles.

The third way is to use the services of service centers. You will still need an electronic signature, but the center’s specialists will do all the registration work and give you a ready-made package of documents and a registration number. The cost of the service differs depending on different regions And service centers. Some register the cash register for free when concluding an agreement service, for others it can cost from 1000 to 4000 rubles.

The issue of abolishing the single tax on imputed income was raised back in 2016, but bills on this topic, having not received support, were shelved for 2 years. Time is running out, and individual entrepreneurs, as well as companies that benefited from this special taxation, are interested in what awaits individual entrepreneurs on UTII in 2018.

The upcoming cancellation of UTII

The main question of the day is whether UTII will be abolished in 2018. In 2016, the Ministry of Finance refused to abolish UTII and announced information regarding the extension of the single tax. At the same time, they talk about the need to change the approach to tax calculation; it is planned to distinguish two groups of entrepreneurs depending on the size of the business.

On the website regulation.gov.ru, officials announced innovations and changes that should come into force in 2018. Here we are talking about a new cancellation date - 2021. But there are clarifications: only hairdressers, repair shops and salons that provide various domestic services, for example dry cleaning.

Those enterprises or entrepreneurs who are not among the lucky ones will be transferred to new mode taxation.

Cancellation of UTII from 2018: what in return

Those trading enterprises that do not provide household services will not pay UTII from 2018. But don’t be upset, there is an alternative and the right to choose: standard cash registers or online cash registers, adjusting the deflator coefficient or switching to another tax regime.

Online cash desks for UTII 2018

A universal requirement for entrepreneurs to use online cash registers for UTII will come into force in mid-2018. All this time this category entrepreneurs were exempt from using cash registers and only at the request of the buyer could issue a check written by hand on a special form.

From June 1 next year, imputation users must equip their workplaces with new generation cash registers that automatically transmit reports via the Internet.

The advantages of this innovation: transparency of income and ease of reporting, access to information about transactions, the buyer can request a receipt at any time in case of loss of his sample. But not everything is so smooth: the Internet is an unaffordable luxury for the outback. But the government is not discouraged and is looking for workarounds. There are even plans to create a registry settlements, in which presumably there is no access to worldwide network. Entrepreneurs in these remote areas will be able to submit reports not from their place of work, but at certain points indicated on the same website.

UTII: application of CCP 2018

Organizations and entrepreneurs cannot escape cash register equipment in the new year. What, in fact, will entrepreneurs have to do before July 1, 2018?

1. Buy this miracle cash register device that supports online reporting. The cost of a new device is from 20 to 30 thousand rubles.
2. Connect it to the World Wide Web, where possible.
3. Conclude a paid agreement with a fiscal data operator.
4. Select and conclude an agreement with the Cash Register Maintenance Center and activate the fiscal drive.

The transition to new cash register systems, their activation and maintenance is not cheap; there are proposals, including from the president, to partially compensate for expenses through tax deductions. This nuance has not yet been confirmed by law.

UTII for retail trade: changes in 2018

For entrepreneurs on UTII who carry out retail trade, the abolition of this tax regime is extremely inconvenient. The alternative available to this category is a patent. But, compared to the conditions of a single tax, a patent is significantly inferior.

1. The patent is available only to individual entrepreneurs and only micro-business entities.
2. There are restrictions on annual income up to 60 million.
3. You can only hire 15 employees.
4. The transition to the patent system is possible only with the permission of the tax authority.
5. You need to keep a book of income, but a cash register and a tax return are not provided.
6. A patent is issued only upon advance payment, whereas single tax paid off at the end of the term.
7. In case of loss of the right to a patent due to violations, the document can be restored only from the beginning of a new calendar period.

Among the advantages are additions to the list of activities, concessions in the rental business, and the absence of territorial restrictions. But for most individual entrepreneurs, buying a patent is not a cheap pleasure, so there is a risk of going into the shadows.

This year, a phased transition to the use of online cash registers will begin. The introduction of cash registers for individual entrepreneurs operating on a patent and UTII will become mandatory from 2018.

Innovations will improve tax collection and simplify the use of cash register systems for entrepreneurs.

Start of reform

Changes regarding the use of cash registers are recorded in law 54-FZ, signed in July last year. As part of this initiative, this year business representatives must switch to using the new cash register system, starting on July 1. The exception is representatives of small businesses operating on a patent and UTII, who must switch to modernized cash registers from 2018.

The transition to online cash registers will fundamentally change the pattern of interaction between trade organizations and the tax authority. Information about the sale is transmitted to the tax office in real time. In this case, business representatives will have to use the services of fiscal data operators (FDO), who will transfer information. As a result, all information will be promptly sent to the tax office, which will allow all trade transactions to be correctly taken into account when calculating the amount of taxes.

The main task of the OFD is the prompt processing of the received information and sending encrypted information to the tax authority. At the same time, an important question is reliable protection information. To fulfill all requirements, these companies will have to obtain a special FSB license

The buyer has the opportunity to receive a check in in electronic format(the new cash register allows you to send a check to email client or via SMS). At the same time, the adopted law equates an electronic copy and a check printed on paper. As a result, the buyer will have additional features while protecting your interests.

In 2017, business representatives will have to use a new type of cash register. New devices are equipped with fiscal drives, which allows you to transmit information via the Internet in a timely manner.

The main advantage for entrepreneurs will be the simplified procedure for registering a cash register. Innovations allow you to register a cash register remotely. Previously, CCP servicing was carried out with the help of a central service center (Center Maintenance), whose services were paid on a monthly basis. New law will allow you to refuse the services of a central service center; a business representative will only need an agreement with the OFD.

In addition, the current law regulates the information that must be displayed on each check or strict reporting form.

Introduction of cash registers for special modes from 2018

The use of new cash registers for individual entrepreneurs that operate under the terms of a patent or UTII will become mandatory from July 1, 2018. The deferment for this category of entrepreneurs is 12 months, which will allow them to better prepare for the adopted innovations.

Entrepreneurs on the simplified tax system, like other categories of individual entrepreneurs, must switch to the new cash register system this year. Wherein current legislature allows simplifiers to issue forms as a reporting line, which is an alternative to punched checks. Payers of the simplified tax system will have to completely switch to using updated cash registers from July 1, 2018.

Another “relaxation” for individual entrepreneurs on the simplified tax system, patent or single income tax is the ability to change the fiscal accumulator once every 36 months. The remaining categories of entrepreneurs must change their financial statements every 13 months.

The deferment for small businesses is associated with large costs for re-equipping all retail outlets. At the moment, tax representatives have certified 51 cash register models, which virtually eliminates the use of “gray” cash registers. If the machine that uses the IP is not included in this list, then you'll have to buy new model. The purchase of new cash registers will increase the financial burden on entrepreneurs who have not yet recovered from the economic crisis.

In addition, compliance with all the provisions of the new law will require significant efforts from the entrepreneur. You will need to do the following:

Advisor to the State Civil Service of the Russian Federation, 3rd class

Especially for Taxcom company

The first stage of the mass transition to the use of online cash registers for payments in the Russian Federation has already been completed, now the next one is underway. Let’s take a closer look at who and how to prepare for working with online cash register systems next year.

Starting from 2018, small businesses will be required to use CCP. Indeed, according to the new edition of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment” (hereinafter referred to as Law No. 54-FZ) the scope of application of cash register systems included, including small businesses and individual entrepreneurs using the patent taxation system or the taxation system in the form of a single tax on imputed income, as well as persons providing services to the public. And the deadline for the transition to new work rules for this category of cash register users is July 1, 2018. At the same time, some simplified conditions for working with an online cash register are provided for small businesses, namely a longer validity period of the fiscal memory block (36 months), as well as the possibility of applying a tax deduction.

New users of cash register systems – organizations and individual entrepreneurs providing services to the public

The previous version of Law No. 54-FZ established the possibility not to use cash register systems when making payments for services to the population, subject to the issuance of the appropriate strict reporting forms. There is no such exception in the new edition. Therefore, all small enterprises and individual entrepreneurs providing services to the population, if the type of their activity is not specified in paragraph 2 of Art. 2 of Law No. 54-FZ, are required from July 1, 2018 to use an online cash register for payments. Until this date, such organizations and individual entrepreneurs can work according to old system, issuing strict reporting forms to customers.

However, it is necessary to prepare for working with online cash register systems in advance. Moreover, the law does not prohibit switching to work under the new rules before July 1, 2018 on a voluntary basis. Obviously, this will help protect your business processes from possible interruptions and set up payments using online technologies in a relaxed manner, without fear of penalties.

The list of organizations and individual entrepreneurs that can make payments without using cash register systems when carrying out certain types of activities and providing specific services is given in clause 2 of Art. 2 of Law No. 54-FZ. But such an exemption from the use of cash register systems is provided only if organizations and individual entrepreneurs do not use automatic devices when making payments to customers, and also do not sell excisable goods.

In addition, organizations and individual entrepreneurs operating in remote or hard-to-reach areas that do not include cities, regional centers, or urban-type settlements have the right not to use cash register systems when making payments, but are required to issue the buyer, upon his request, a document confirming the fact of settlement (BSO) . Specific lists of such territories are approved by the authorities of the constituent entities of the Russian Federation and posted on their websites accordingly.

At the same time, there is no need to confuse the lists of remote or hard-to-reach areas with the lists of territories remote from communication networks, which are also approved by the government authorities of the relevant constituent entities of the Russian Federation. Organizations and individual entrepreneurs, when making payments in places remote from communication networks, must use a new type of cash register, but offline without online transfer of fiscal documents to the Federal Tax Service and download information from the fiscal storage device at the tax office when it is replaced.

The group of new CCP users from 2018 will also include companies and individual entrepreneurs organizing and conducting gambling, receiving Money when selling lottery tickets, including electronic ones, accepting lottery bets and paying out winnings when organizing and conducting lotteries.

In Art. 1.1 of Law No. 54-FZ, amendments have been made to the definition, according to which settlements should be understood not only as the acceptance or payment of funds using cash and (or) electronic means of payment for goods, works, services sold, but also the above-mentioned operations for the organization and conducting gambling.

In addition, in the new version of Law No. 54-FZ, as in the previous one, organizations and individual entrepreneurs engaged in accepting scrap from the population are not exempt from the mandatory use of CCP. According to the new rules, the scrap acceptor must punch a cash receipt for the amount issued for the accepted values. Organizations that purchase precious metals are not exempt from the use of cash registers. At the same time, new online cash registers, unlike older models, have the ability to run receipts for expenses when purchasing scrap precious metals.

New CCP users – organizations and individual entrepreneurs in special modes

Individual entrepreneurs on PSN, organizations and individual entrepreneurs on UTII must also use cash register systems for cash settlements with consumers from July 1, 2018.

Until the deadline established by law, such organizations and individual entrepreneurs have the right to continue to work without a cash register, issuing sales receipts, receipts and strict reporting forms (SSR) to customers according to the old rules. This year, Law No. 54-FZ still allows you to draw up these documents by hand, as well as print them on old, even deregistered, cash desks with the same details without online transfer of data to the tax office.

In the event that an organization combines two taxation regimes, that is, for one type of activity it is at common system taxation or simplified, but otherwise pays UTII, then switch to working with an online cash register in that part of the activity that is subject to UTII, necessary no later than July 1, 2018. But when combining different regimes of taxation of activities, in order to avoid confusion, it is better not to wait for this date, but to start using the online cash register in advance and in terms of applying UTII.

The procedure for switching to working with an online cash register

When switching to online cash registers, first of all, you need to decide on the cash register model according to the requirements of the business and the specifics of the activity being carried out. Today, the market offers a wide selection of new online cash register systems. But when purchasing a cash register, you must remember that you can only use those models that are included in the register of cash registers approved by the Federal Tax Service of Russia. Also, as part of a cash register, it is necessary to use only the fiscal drive that is included in the register of fiscal drives approved by the Federal Tax Service of Russia.

Only cash registers and fiscal drives approved by a higher tax authority can ensure the lawful transfer of information on settlements to the tax authorities through fiscal data operators, as required by the new legislation.

For the convenience of cash register users, a special service has been developed on the official website of the Federal Tax Service of Russia (www.nalog.ru), in which, knowing the model and serial number of a cash register or fiscal drive, you can quickly check whether they are included in the register. Each of them has a certificate of conformity issued by an expert organization.

The purchased cash register must be registered with the tax authority. But a new cash register model can be registered only if it meets the requirements of the new edition of Law No. 54-FZ. It is very convenient to register electronically via Personal Area taxpayer on the official website of the Federal Tax Service of Russia or the Personal Account of the selected fiscal data operator (hereinafter - OFD).

Let us remind you! To register, the taxpayer needs a key certificate for an enhanced qualified electronic signature, which gives the document the necessary protection.

You can find out detailed information about choosing electronic signature keys on the page.

In addition, to register a cash register with the tax authority, you must have an agreement with the fiscal data operator. By OFD we mean entity, created in accordance with the legislation of the Russian Federation and located on its territory, which received permission from the Federal Tax Service of Russia to process fiscal data.

It is impossible to work with the cash register according to the new requirements without the OFD. Note! The responsibilities of the FDO include processing fiscal data, including receiving information, checking its accuracy, recording, systematizing, accumulating, storing in an uncorrected form, extracting, using, transferring to the tax authorities in the form of fiscal documents, providing the tax authorities with such data and access to it , as well as ensuring the confidentiality of data provided by the company.

It offers you not only fast and secure transfer of fiscal data, but also convenient Personal Account services that allow you to control the operation of retail outlets from anywhere, including using a smartphone or tablet.

Registration begins with filling out an application for registering a cash register using an existing template in your Personal Account. To do this, you must provide information about the organization or individual entrepreneur who is the user of the cash register, the manufacturer of the cash register and its serial number, the manufacturer and copies of the fiscal drive that is built into the cash register.

Next, information about the registration number of the cash register is received from the tax authority and a report on the registration (fiscalization) of the cash register is generated no later than the next working day after receiving the registration number. To do this, you need to enter a number of parameters into the cash register, including the tax identification number and registration number, which was generated for this instance of the cash register by the tax authority. The cash register will remember the entered data in an uncorrected form and transmit a report on the registration (fiscalization) of the cash register to the tax authority.

The procedure is completed by receiving a cash register registration card from the tax authority after checking the provided data electronically through the “Personal Account”. If necessary, a certified copy of this document can be obtained on paper by contacting the relevant tax office.

Thus, the registration procedure (re-registration and deregistration) of cash registers is simplified by law. Taxpayers now register cash registers remotely via electronic service“Personal account” Moreover, the procedure is performed immediately on the day of application. In addition, there is no need to visit the tax authority and present the cash register to the inspector, as well as to involve a specialist from the Technical Service Center.

Tax deduction

To support small businesses and compensate for the costs incurred for the purchase of online cash registers, a tax deduction will be provided to a certain category of taxpayers.

According to draft federal law No. 18416-7 “On Amendments to the Tax Code Russian Federation and on the establishment of a deflator coefficient necessary for the purpose of applying Chapter 26.3 of the Tax Code of the Russian Federation for the period 2017-2019”, adopted by the State Duma in the first reading, individual entrepreneurs on UTII and PSN will receive the right to a tax deduction in the amount of the cost of purchasing a cash register included in register and ensuring the transfer of fiscal documents to tax authorities through the fiscal data operator, but not more than 18,000 rubles for one cash register, used at each place of settlement with customers.

Excerpt from the bill on postponing online cash registers for UTII

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Switching to online cash registers for UTII - popular questions

How long does the fiscal drive last?

According to 54-FZ, for UTII you can set one, which works for 3 years.

Do you need online cash registers for UTII when combining the regime with the simplified tax system?

The simplified tax system has been providing online cash register since 2017, and UTII since 2018. You can keep separate records. At an object with the simplified tax system, use a cash register, and as part of the imputation, pay without a cash register and issue a receipt at the buyer’s request.

If you do not want to keep separate records, use cash registers.

Is there a tax deduction for CCP?

Which cash register to choose based on price and characteristics?

Since single tax payers are small businesses and services, small and cheap cash registers are most often suitable for them. - autonomous and portable CCP. - fiscal registrar for stores. - a cash register system that includes a receipt printer and tablet.

• When is it not necessary to use online cash registers for UTII?

  Article 2 of Law 54-FZ provides a list of activities that operate without CCP. It included shoe repair services, the sale of kvass from a barrel, newsstands, peddling vegetables, etc. In our blog we have already written a complete list of cases, when you can work without a cash register.

  To print the name of a product in documents, you will need an accounting program, for example, 1C-Retail. Individual entrepreneurs may not indicate the name of the product on the receipt until February 1, 2021. This does not apply to sellers of excise goods - they, like LLCs, print all new items.

  Examples of the transition of UTII to online cash registers

  Retail store

  The organization sells goods at retail on UTII and has already used a cash register with EKLZ. The name of the goods was not indicated on the receipt, so they worked without a commodity accounting system. Until July 1, 2017 they will modernize old cash register or buy a new one. They can also use the cash register like a receipt printing machine - without connecting a drive and not transferring OFD data.

  Since additional items have appeared in the check, the organization acquires a new software and, if necessary, modifies the equipment.

  Services

  The company transports goods and does not use a cash register. Until July 1, 2018, they work as before, but at the request of the client they issue BSO. After purchasing a cash register, do not indicate the name of the service on the receipt until February 1, 2021.