Online cash register for UTII in 2021. Procedure for use

The essence of innovation

The updated legislation obliges retailers to use online cash registers when making payments to consumers. The idea is to automatically send information about calculations to local tax authorities through fiscal data operators. Retail entrepreneurs and organizations will have to enter into agreements with the latter. The system will automatically generate sales receipts on paper and in electronic format for subsequent transfer to customers.

Important! Previously, CCPs were tested as part of an experiment conducted in Moscow, Tatarstan, Kaluga and Moscow regions.

Before the innovations, enterprises and individual entrepreneurs who were payers of the single tax on imputed income (UTII) were not required to use cash register equipment when making cash payments. But until July 1, some representatives of this category are ordered to issue checks to clients using cash register systems. This applies to:

1. Entrepreneurs paying UTII.
2. Individual entrepreneurs working under the patent taxation system.
3. Organizations that pay UTII.

Important! Until the specified period, the use of old cash register equipment is allowed, but with the obligatory issuance of a check or receipt.

The law on the transition to online cash registers provides for the following changes:

1. From 2021, fiscal data must be displayed in FFD-1.05 format.
2. The cash register needs to be reconfigured to take into account the change in VAT, which is now 20%.
3. When receiving an online payment, a check should be generated no later than the next business day.
4. Beginning July 1, 2021, checks will also be required after consumer payments are made through a banking institution.
5. In the case of non-cash payment, a receipt is printed and given to the consumer along with the goods if his phone number and email are unknown.
6. Settlements are any movement of cash or non-cash funds, including prepayments.

Important! If an entrepreneur stops working and registers this fact in the Unified State Register of Legal Entities, the cash register will be deregistered automatically.

When offsetting the prepayment, you will also have to punch checks. Now there will be two documents: on receipt of funds as an advance payment and on the transfer of goods or performance of services.

Do you need an online cash register for UTII? Question-answer block

When does the transition for UTII take place?

Enterprises on UTII can operate without a cash register until July 1, 2021 or July 1, 2021. However, upon the client’s request, they are obliged to issue the client a document confirming payment: a sales receipt or a receipt.

What document should you issue to clients if you work without a cash register?

If you offer services, issue BSO. If your company specializes in the sale of goods, issue a sales receipt or receipt according to the old rules.

Can organizations on UTII sell alcoholic beverages without a cash register?

No. From July 1, 2021, all alcohol dealers use cash registers and use them to record sales in the Unified State Automated Information System.

You can buy an online cash register for UTII from the Multikas company at a low price in St. Petersburg, Moscow. We offer delivery throughout Russia. Professional engineers will help you choose the cash register model required for your enterprise, and will also provide assistance in its installation and connection.

Exceptions and penalties

However, several exceptions are made to the general rule:

1. For individual entrepreneurs working under patents and UTII payers, the transition to online cash registers has been postponed until July 1.
2. Individual entrepreneurs who do not have employees with concluded employment contracts received the same deferment in terms of using CCP.
3. If hiring employees, the entrepreneur is required to register a new cash register within 30 days.

Legal entities whose activities are related to retail trade and public catering are not entitled to such concessions. They had to install new cash registers from July 1, 2021.

There are fines for violations of these provisions. Thus, tax authorities can apply penalties to individual entrepreneurs in the amount of up to half of the total amount received during work without a cash register, but not less than 10,000 rubles. For companies, fines are even higher - up to 100% of the amount and at least 30,000 rubles.

Subsequently, it is planned to introduce penalties for business entities attempting to use online cash registers for fictitious payments. For organizations, the fine will be up to 40,000 rubles, for entrepreneurs – up to 10,000 rubles. Incorrect reference to the name of the product in the receipt is also punishable. For this, a fine of up to 50 thousand for individual entrepreneurs and up to 100 thousand rubles for companies is imposed. The same sanctions are provided for untimely transmission of fiscal information to tax authorities.

How can an entrepreneur use an online cash register for UTII and is it necessary?

Reading time: 4 minutes(s) For entrepreneurs who pay UTII, a special regime for the use of online cash registers is established at the legislative level. In this article we will tell you whether an online cash register is needed for UTII, as well as what features of its use you should know.

Switching to online cash registers for UTII: what you need to know

Do you need an online cash register for UTII?

UTII is one of the typical tax regimes for trade organizations. Its advantage is that the company pays a fixed amount to the budget, independent of expenses or revenue.

According to the current legislation, trading enterprises are conditionally divided into two categories: those obligated and those not obligated to use cash register systems. At the same time, organizations on UTII are among the latter.

However, if an enterprise is exempt from using cash register equipment, it is obliged to use solutions and devices that allow the generation of documents alternative to cash register receipts (sales receipts, strict reporting forms, etc.).

Which organizations on UTII can operate without cash register?

From July 1 of this year, businesses required to use cash register systems must use a special type of equipment - online cash registers. But trade organizations on UTII do not qualify as such entities, and therefore the requirements for using online cash registers do not yet apply to them. On this day, the use of cash registers will become mandatory only on July 1, 2018.

Postponement of the deadline

As practice shows, bills are constantly being submitted to the State Duma for consideration to postpone the introduction of online cash registers for UTII until 2021. However, such projects do not receive support from deputies, so at the moment the deadlines for the transition to cash registers for those “imputed” remain the same - the use of online cash registers will become mandatory on July 1 next year.

How to use online cash registers when combining the simplified tax system (OSN) and UTII

The main feature of the UTII regime is its ability to be combined with other types of taxation, including general (OSN) and simplified (STS).

Organizations have the right to carry out activities that fall under UTII under taxation according to this regime, and the rest - according to the simplified tax system or special taxation system.

At the same time, the simplified tax system and the operating tax system cannot be combined with each other, so the entrepreneur must choose one mode that suits him. If such a choice is impossible by law, then you will have to work according to the OSN, combining it in cases provided for by law with the previously mentioned UTII.

It is worth noting that an organization that can work under UTII for some types of activities is not required to work under this regime. If necessary, she can conduct the same business activities under the simplified tax system or the special tax system. In this case, the company must use the online cash register starting in July of this year.

If there is the possibility of using UTII, the choice of the simplified tax system or the OSN is, as a rule, determined by the relatively small revenue of the enterprise, at which it is much more profitable to pay tax on actual profit than to transfer a fixed payment amount under UTII.

Of course, according to this scheme, the simplified tax system will be much preferable to the OSN, but other legal options cannot be ruled out when the “simplified” method cannot be used. For example, if:

• more than 25% of the authorized capital of the company belongs to another organization;
• the amount of revenue under the simplified tax system for other types of activities exceeds the threshold for applying the “simplified tax” for revenue;
• the value of the company's fixed assets exceeds the maximum values ​​allowed for the application of the simplified tax system.

Thus, when combining UTII with other tax regimes, we may be talking about using the following calculation schemes, which are under the jurisdiction of Federal Law 54-FZ:

• When business activities are carried out under UTII (despite the fact that other types of activities are carried out under the simplified tax system or special tax system, or are not carried out at all). In this case, until July next year, the company has the right to make payments to customers without using online cash registers, but subject to the mandatory issuance of sales receipts.
• When business activities are carried out according to the simplified tax system or OSN (despite the fact that the company has the right to apply UTII). In this case, the store must use online cash registers from July of this year.

In business practice, sometimes there may be a different scenario for the operation of a trading business on UTII. For example:

• An enterprise begins to operate under UTII, but within a year it is deprived of the right to use this tax system (for example, if the staff threshold of 100 people is exceeded. In this situation, the company is obliged to recalculate revenue for the quarter in which it lost the right to use UTII, as well as pay tax according to the simplified tax system or OSN in the corresponding billing period.In addition, the organization will have to provide the tax office with various types of reports on the new tax regimes, and from the next billing period the store will be required to use an online cash register, since it will fall under the jurisdiction of the relevant provisions of Law 54- Federal Laws that came into force in July of this year.
• The company trades under the simplified tax system or the special tax system (voluntarily or due to the lack of an alternative), but within a year it switches to UTII. In this case, the situation will be reversed - for the billing period in which the company switched to UTII, revenue will not be counted, only a fixed payment amount will be paid under UTII. The same will happen with tax reporting provided under the new regime. At the same time, starting from the next quarter, the organization may not use cash register systems, while issuing BSO or sales receipts to customers. But the right to use online cash registers in this case remains with the enterprise.

It should be noted that the process of switching from one taxation system to another within one year is quite complex, and in many cases, costly. The current tax legislation, on the one hand, regulates it in quite detail, and on the other hand, the relevant legal norms can contain wording that can be interpreted very ambiguously.

In this regard, when switching from one regime, you should seek advice from the territorial body of the Federal Tax Service. Knowing the local specifics of work and the approaches of tax authorities to regulating business activities in a particular region, a businessman will be aware of how it is more correct and profitable from an organizational point of view to make the transition to another taxation system.

We invite you to watch a webinar on this topic:

Online cash registers for UTII selling alcohol

Federal Law 171-FZ states that retail trade in alcoholic beverages can only be carried out using cash registers. In this regard, even entrepreneurs using the UTII regime, in the case of retail alcohol sales, must use online cash registers from March 31 of this year.

It should be noted that not long ago Law 278-FZ was signed, according to which amendments were made to paragraph 10 of Article 16 of Law 171-FZ. From now on, the use of cash registers in the sale of alcoholic products is regulated by Law 54-FZ, and not 171-FZ, as was previously decided. In other words, entrepreneurs with UTII or a patent who sell alcoholic beverages receive a legal deferment to start using online cash registers until July 1, 2018.

Thus, UTII payers still have some time (until July 2021) to start using online cash registers.

UTII and CCP: latest news

Will online cash registers for UTII be canceled?

One of the most common topics discussed this year is the abolition of online cash registers. The previously mentioned Federal Law 54-FZ provides for the transition to the use of cash register equipment with deadlines defined for certain types of activities and taxation systems.

According to current legislation, all organizations and entrepreneurs are required to switch to the new payment system, regardless of the type of taxation. The deadline for switching to online cash registers for UTII is July 1, 2021. There is currently no provision for repeal of this resolution.

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Requirements for check documentation

Until July 2021, organizations and individual entrepreneurs on UTII are allowed to issue BSO on paper to consumers. This applies to retail trade, but does not apply to catering. Subsequently, everything must switch to electronic format. A special automated system is provided for printing strict reporting forms.

In addition, the requirements for forms and check documentation have changed. This is due to the emergence of a new link between entrepreneurs and tax authorities – fiscal data operators. For this reason, information about the OFD must be printed on checks.

Important! Connection to the OFD is a mandatory condition for registering the cash register with the tax office.

The legislation does not contain a unified form of check documentation, but there is a list of data that must be entered on checks. This is about:

1. Signs of settlement in the form of sale or return.
2. The tax system used.
3. Sequential numbering of fiscal data.
4. Serial number of the drive.
5. A list of purchased goods indicating the price, cost, discounts and VAT for each item.
6. Amount of VAT and tax rate.
7. Name and website of OFD on the Internet.

An additional confirmation of the authenticity of a check document is a QR code of a certain size. The law does not require the mandatory printing of such a code, but cash register equipment must have a function for printing it.

Important! If the check does not contain at least one of the listed details, the document is invalid.

Until February 1, 2021, individual entrepreneurs selling retail may not indicate on the receipt the name of the services and goods sold and their quantity, unless they sell excisable goods. The issue of trade in such products deserves special attention. The excisable category now includes goods in the form of:

1. Tobacco products.
2. Medicines
3. Alcohol products.
4. Jewelry.
5. Perfumes.
6. Cosmetics.

When selling all of the above, the online cash register must be used starting in 2021. The same applies to catering and retail facilities, the range of which includes any alcohol, including beer. The compliance of information on alcohol declarations and punched online receipts is controlled by the RAR and the Federal Tax Service. When working with old cash registers, the information will not match, and the organization or individual entrepreneur will receive a fine.

Time frame for installing online cash registers for UTII

In 2018-2019, cash register systems will connect retail outlets that use UTII or PSN as a tax system.

As previously planned, in 2021 all small business representatives were required to purchase a cash register. However, entrepreneurs asked to delay the transition date. According to 54-FZ, with the help of Federal Law No. 337-FZ of November 27, 2021, some owners of retail outlets will connect online cash registers in 2021, and the rest - in 2021.

From 07/01/2018 you are required to use online cash registers:

• catering organizations on OSNO or USN
• organizations on UTII when carrying out trading activities and providing catering services
• Individual entrepreneur on UTII or Patent when carrying out trading activities or providing catering services with hired employees.
• online stores when paying through the website using payment systems
• organizations and individual entrepreneurs with hired employees when trading through vending machines

From 07/01/2019 online cash registers will be connected

• organizations and individual entrepreneurs on the OSN and simplified tax system when providing services to the public (until July 1, 2021 they can issue BSO)
• organizations on UTII and individual entrepreneurs on UTII and PSN when providing services to the population
• Individual entrepreneur on UTII and PSN retail and catering without hired employees
• Individual entrepreneur on UTII and PSN without hired employees, when trading through vending machines

Who is entitled to a deferment?

The deferment of the use of online cash register equipment applies to individual entrepreneurs whose work is based on a patent and consists of:

1. Repair of shoes, clothing, jewelry, equipment, furniture, electronics, residential premises, vehicles.
2. Tutoring.
3. Caring for sick people.
4. Providing hairdressing, beauty and cleaning services.
5. Presentation of photographic services.
6. Manufacturing of metal haberdashery and keys.
7. Laundry or dry cleaning services.

The same applies to the production of handicrafts, rental of real estate, as well as motor transport, veterinary, welding, installation and other production services.

Entrepreneurs who use vending machines in their activities received a deferment. Subsequently, they will be able to use one cash register for several units of such equipment, if they do not sell technically complex and excisable products, as well as goods that are subject to mandatory labeling. The machine body must have a serial number.

Important! If the screen of such a device displays, you don’t have to print a receipt. Owners of mechanical machines will not have to switch to online cash registers.

Who is allowed to trade without a cash register?

For some types of activities, the authorities decided not to introduce online cash registers at all. Organizations and individual entrepreneurs engaged in trade will not have to use such equipment:

1. Live fish.
2. Fruits, melons, vegetables by weight.
3. Soft drinks, ice cream in trays and kiosks.
4. Kerosene, butter, milk on tap.
5. Paper press.

CCT is not required for retail trade, as well as at retail exhibitions and fairs. This rule does not apply when products are sold in individual stores or indoor pavilions. Paramedics and rural pharmacies, libraries, glass and waste collection points are exempt from using online cash registers. Entrepreneurs and companies operating in certain areas where there are problems with Internet connection are not allowed to use online cash register systems. The list of such places is approved by the regional authorities.

Features of the new style cash registers

All other entrepreneurs and companies will be faced with the need to install new-style cash register equipment. That is why it is important to understand what an online cash register is and how to work with it. The main difference between the new models is the connection to the Internet, which makes it possible to send fiscal documentation to the tax office. Such information is supplied to the Federal Tax Service through an operator responsible for receiving, storing, processing and transmitting information.

Important! Each cash register needs to be connected to the OFD.

Some cash registers are connected to computer equipment to connect to the global network, others establish the connection themselves. The main requirement is the stability of the connection, regardless of the format: mobile, wired or Wi-Fi. Data on broken checks is accumulated in a fiscal storage device, which must be replaced annually. Individual entrepreneurs on a patent, simplified tax system or UTII can replace them once every three years.

At the time of payment, the cashier gives the buyer a paper receipt, but the latter may require an electronic copy. The cash desk itself will send the document by email or phone. When paying remotely for a purchase, you can only transfer an electronic receipt.

The OFD sends a confirmation to the user that the information has been received. A complete list of your transferred checks can be seen in the user account on the operator’s website. Cash register equipment has the option of checking unsent checks and printing data on the status of settlements. The OFD has 30 days to transfer the check. If this period is exceeded, document printing is blocked and sales become impossible.

Online cash registers for online stores

In 2021, online stores have an obligation to use cash registers if the buyer pays for goods on the website by card or upon delivery in cash. There is a deferment for payments by electronic means of payment (EPP) until July 1, 2021.

Electronic means of payment (EPP) are electronic wallets, payment applications for websites and mobile phones, client banks and other systems (Clause 19, Article 3 of Law 161-FZ “On the National Payment System”).

If an online store receives payments only through ESP, then it can use an online cash register, which does not print a paper receipt, but only transmits it electronically to the buyer and the tax office. Here's how the process of selling a product works:

1. The buyer pays for the goods online via ESP.
2. The online store receives a notification from the electronic payment provider that there are enough funds in the customer's account and they will be debited for the purchase.
3. An online cash register installed in the office of an online store generates an electronic receipt and sends it to the buyer by phone or email.
4. Money for the goods from the provider goes to the store’s account. The terms of the agreement with the provider stipulate the delay with which the payment transfer occurs.

Registering the cash register and working with equipment

A simplified procedure has been created for registering an online cash register with the Federal Tax Service. It is carried out on the tax website, so there is no need for:

1. Personal visit to the inspection.
2. Providing the cash register for inspection by tax authorities.
3. Contacting the service center for quarterly replacement of seals and equipment maintenance.

The main conditions for registration are the presence of an agreement with the OFD, a personal account on the Federal Tax Service resource and an electronic signature.

The algorithm of actions when switching to an online cash register will be as follows:

1. Purchase of cash registers.
2. Operator selection.
3. Uploading the necessary documentation or personally delivering it to the tax office.
4. Submitting an application to the Federal Tax Service.
5. Obtaining a CCP registration number.
6. Fiscalization and receipt of a registration card.
7. Registering a cash register in your personal account.

Cash register equipment is registered for tax purposes free of charge. You will only have to pay for the services of intermediaries, if they are required. Thus, representatives of the OFD or CTO can take on all the hassle of registering a cash register for a fee.

Important! You can submit documents to the tax office in other ways: by mail or through a representative who must have a notarized power of attorney.

You can contact any tax department regarding registering a cash register. The entire procedure takes up to 5 working days. If you wish, you can use the old method of registration, but then you will have to not only visit the inspection, but also bring the cash register there for inspection.

Advantages of new cash registers

Like any other innovation, the introduction of new cash register systems caused a lot of controversy. In fact, this option requires some effort in training staff and organizing work, as well as material costs, however, it also has a number of advantages:

1. All incoming revenue can be monitored via the Internet.
2. It becomes possible to control the time of alcohol sales.
3. It is easier to identify errors in calculations.
4. There is no need to keep a cash register.
5. Consumers have access to information about their purchases and spending.
6. If you lose a paper check, there is always an electronic copy.

Also, modern technology in the form of tablets and smartphones will be used in the calculations, and the costs of annual maintenance of cash registers and their re-registration will be reduced.

Rules for receiving a deduction

A very pleasant nuance was the provision of a tax deduction for online cash registers. It is provided to certain categories of entrepreneurs working under UTII or the patent system. The essence of the benefit is the ability to deduct the costs of online cash register systems from the tax amount.

But there are several conditions for receiving preference:

1. The deduction is provided for each cash register.
2. You can return up to 18,000 rubles per cash register.
3. The amount is allowed to include expenses for the purchase of a fiscal drive, special software, bringing equipment into working condition, and setup services.
4. The benefit applies only to cash registers listed in the Federal Tax Service register.
5. Refunds are only possible for registered cash registers.
6. When combining PSN and UTII, the deduction is due according to one of the modes.

Important! It is best to register the cash register immediately after the purchase, since the deduction does not apply for the period before registration.

To apply for an individual entrepreneur's benefit on UTII, expenses for cash registers are reflected in the submitted declaration. Entrepreneurs working on PSN submit a notification to the tax authorities providing for a reduction in payments under the patent. It states:

1. Full name of the payer, INN.
2. Numbering and date of the patent.
3. Deadlines for making reduced payments and the amount of reduction.
4. Modification of the cash register and its serial number.
5. Amount of expenses incurred.

If an entrepreneur wants to receive a deduction from the amount already paid, he needs to submit an application for a refund of the overpaid tax.

All expenses must be documented. The notification or declaration is accompanied by a paper indicating the expenses for the purchase of the cash register. The same applies to software purchases, payments for work on setting up equipment, and modernization of an old cash register. The documents are submitted to the inspectorate where the taxpayer is registered.

Important! Expenses for an online cash register registered before February 1, 2017 cannot be refunded.

Nuances in the application of 54-FZ for UTII payers

During the transition period (including the first half of 2021), entrepreneurs who previously used cash registers have the right to use “old” cash registers, but starting from July 1, 2021, they are required to switch to working with online cash registers (clause 3 of article 7 of the law dated 03.07 .2016 No. 290-FZ);

from July 1, 2021, the formation of strict reporting forms when providing services to the population must be carried out using automated systems, with characteristics similar to new cash registers (Clause 4 of Article 1 of Law No. 290-FZ dated July 3, 2016); the use of online cash registers is possible ahead of schedule at the initiative of entrepreneurs on UTII.

Failure to comply with the deadlines and requirements of 54-FZ provides for penalties, which we discussed in the article “Business under the new rules.”

Cost of new cash registers

The cost of new cash register equipment depends on many factors. On average it is 20 - 30 thousand rubles. Since the cash registers use imported components, the price will be affected by the exchange rate. The amount also depends on:

1. Prices for OFD services.
2. Cost of Internet provider services.
3. Expenses for the purchase of new fiscal drives (such a device costs from 6,000 rubles).

You can change the drive yourself, without contacting the manufacturer or a service center. When choosing a OFD, you should definitely check the official list, which can be found on the Internet. Cash registers are accepted for registration only if a service agreement is concluded with one of the operators included in the register. You can purchase an electronic signature from the OFD itself or from a certification center accredited by the Ministry of Telecom and Mass Communications.

The best offers in price and quality

The use of online cash register systems provides entrepreneurs with the opportunity to maintain automated accounting of goods, purchase analytics and perform inventory automatically. Using such equipment, you can generate various reports on financial receipts, items and other items. But the main purpose of the cash register is to transmit fiscal information to tax authorities automatically.