Online cash registers: exemption until 2021 and simplification of operating procedures

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Postponement of online cash registers in 2021

Recently there was a rumor that the third wave of the transition to online cash registers will be postponed. What's the matter? First Deputy Prime Minister of the Ministry of Finance Anton Siluanov at an expanded board of tax officials proposed to postpone the transition to online cash registers. Thus, in his opinion, the transition to new equipment and a new order for individual entrepreneurs will occur more calmly and comfortably. The Deputy Prime Minister also claims that for individual entrepreneurs without hired employees it is necessary to postpone the transition for at least a year.

Federal Tax Service statistics say: the transition to cash registers with online data transfer has already been made by more than 865,000 individual entrepreneurs and LLCs throughout Russia, more than 2.3 million have been registered. cash registers, receipts worth 90 billion rubles are registered in 24 hours. The figure is a record higher than previous years.

In July 2021, the transition to online cash registers should be made by all those who have previously received a deferment - this is about 3 million entrepreneurs and organizations. According to forecasts, the transition will create a large-scale wave that may proceed with disruptions. Siluanov, based on statistics, believes that a deferment for individual entrepreneurs to online cash registers will create the necessary calm conditions for the transition, without failures.

Siluanov looked at statistics on the number of self-employed entrepreneurs in the country. Considering the experiment on tax for freelancers and other professional income, the Deputy Prime Minister spoke in favor of deferring online cash registers. The new tax system for the self-employed will come into effect in 2021. At the moment, implementation experiments are already actively underway in a number of areas.

What does the new tax system provide? Individual entrepreneurs without employees can re-register as self-employed and pay only 4% of income if they work with individuals or 6% with legal entities. It will be impossible to combine the two tax systems. The head of the tax office spoke in favor of switching to online cash registers, since the new technology simplifies work and will allow one to get rid of reports and declarations.

As we see, the source does not refute the possible postponement, and the abolition of online cash registers for individual entrepreneurs was not discussed at all. The rumor about the cancellation of online cash registers is false. All tax and government authorities see only the positive aspects of the introduction of a new control system. Great importance is given to the reduction of reports and audits, simplified management and control of taxpayers, the ability to collect statistics and increase the transparency of the market as a whole.

Changes in online cash registers from 2021

From January 1, 2021, the online cash register for many entrepreneurs should now work with the Honest Sign marking. This means that it must have the latest firmware suitable for working with digital marking. Entrepreneurs must update their cash registers or purchase new ones. From February 1, 2021, online cash registers must now print items on the receipt. Innovations are regulated by Federal Law-290 dated July 3, 2016. What else will be new in online ticket offices in 2021 remains a mystery.

Federal Tax Service and Ministry of Finance: postponement until 2021

The tax office commented on Anton Siluanov’s speech about the deferment for online cash registers for individual entrepreneurs. According to the Federal Tax Service, about 1 million businessmen are projected to switch to online cash registers in 2021. Of these, several tens of thousands are without hired workers. This number of service sector entrepreneurs is expected in June. Siluanov proposed considering a deferment for online cash registers until 2021 for this category, given the introduction of a special tax rate for the self-employed. Many of them will re-register and will no longer need a cash register. As for the category of service sector entrepreneurs with employees, the transition of labor will not be difficult for them. The market is already ready. All necessary assistance is provided. Many people are already purchasing cash register equipment in advance. The point here is not only mandatory; purchasing a cash register of this kind carries a number of advantages. This concerns automation of a large part of the work, simplification of interaction with tax authorities and reduction of reporting.

Online cash register for individual entrepreneurs on PSN and UTII selling beer

From 2021, everyone who sells alcohol, including beer, must use online cash registers. But for individual entrepreneurs on PSN and UTII selling low-alcohol drinks, there is a deferment:

Until July 1, 2021, if there are hired employees Until July 1, 2019, if there are no hired employees and if the sales area is up to 150 m² or is absent

Why is that

Let's look at 290-FZ: Individual entrepreneurs on PSN and UTII receive a deferment for installing an online cash register until 2021 and 2021.

But at the same time, 261-FZ is in force: everyone who sells alcohol, by law, switched to new cash registers in 2021. It turns out there is a conflict - it is not clear whether there is a reprieve for those who sell weak alcohol.

However, Article 16, paragraph 10 of 171-FZ states that the retail sale of alcohol takes place in accordance with Russian legislation on the use of cash registers. Therefore, for those selling beer and other weak alcohol, everything is legal according to 290-FZ: individual entrepreneurs on PSN and UTII with employees will go online in 2021, without employees - in 2019.

Select a cash register for retail and catering

Fiscal drive and year OFD included. All models are in the register and comply with the requirements of 54-FZ.

Deferment of online cash registers for individual entrepreneurs in 2021

Back in May, the State Duma of the Russian Federation in the 3rd reading adopted a bill on deferring online cash registers. Together with the deferment, this bill simplified the use of online cash registers for passenger transportation; according to the amendments, such organizations do not have to have an online cash register at the point of payment with clients; it is enough to have a remote online cash register, and upon the buyer’s request, provide a QR code for a fiscal receipt using electronic means demonstrations (mobile phone, tablet or similar). The decision to make a deferment for individual entrepreneurs was made by the Ministry of Finance.

You can track the stages of consideration and familiarize yourself with the law here.

Online cash registers and the law in 2021

The use of online cash registers on the territory of the Russian Federation is regulated by Federal Law No. 54 of May 22, 2003 on the use of cash register equipment and its amendments. The legislative act stipulates that all entrepreneurs and organizations in Russia must use online cash registers. There is also a small list of exceptions. We'll talk about it later. The second legislative act related to this topic is Federal Law No. 422 of November 27, 2018 on the “Professional Income Tax” experiment. This legislative act allows you to register as self-employed and not use online cash registers. This solution is suitable for a narrow category of individual entrepreneurs who do not have employees and meet a number of parameters, but first things first.

Postponement of online cash registers in 2021, clarifications from the Federal Tax Service

Recently, the Federal Tax Service issued a letter regarding the latest bill on online cash registers. Law N 682709-7 has been adopted and has already been signed by the President. The project provides for a deferment in the use of online cash registers for entrepreneurs without employees when providing services, selling goods of their own production and performing work.

The deferment does not apply to organizations and all those entrepreneurs who resell goods.

Recently the category “self-employed” was officially introduced. Today this category exists in experimental mode in several regions of the country. According to forecasts, self-employed people will soon be introduced throughout Russia. Bill N 682709-7 is precisely intended to delay the introduction of funds for the self-employed and prepare the ground for the introduction of a new category of taxpayers. The fact is that self-employed people, by law, may not use cash registers. All those who in the future will belong to the new category received a deferment. Another feature of the self-employed is a simpler tax regime. With the introduction of the new law, entrepreneurs have time to choose their tax regime.

Who is exempt from online cash registers?

Not everyone in Russia has to use cash register technology. The state has allowed not to use CCP:

Organizations and individual entrepreneurs:

Online stores that accept payment only by postal order Credit organizations Pharmacies in paramedics, obstetric centers or separate medical centers. divisions that are located in rural areas without other pharmacies Organizations and individual entrepreneurs that conduct payments in hard-to-reach areas from the list approved by the government authority of your constituent entity of the Russian Federation

Selling goods:

Magazine and newspaper kiosks, if newspapers and magazines make up 50% of the goods Canteens in educational institutions Sellers of securities, shares Sellers at fairs and markets who do not sell in kiosks or tents; Vendors in covered markets selling non-food items Vendors selling goods from wagons, trays and bicycles that do not need to be stored in special conditions Food stalls and kiosks selling seasonal vegetables and fruits, bread, ice cream and soft drinks on tap

Providers of work and services:

Landlords who rent out their homes Drivers and conductors Nurses and nannies Luggage carriers at airports and train stations Those who repair shoes and keys Those who plow gardens and cut firewood Entrepreneurs who create and sell their own artistic products World Cup ticket sellers football 2021 Receiving waste and glass

All companies and individual entrepreneurs from the list do not install cash registers, provided that they do not sell excisable goods or using vending machines. The list and details of exceptions are updated in the second article 54-FZ

Tax deduction

We remind you that entrepreneurs have the right to receive a tax deduction for an online cash register when purchasing it on time. Compensation is provided in the amount of 18,000 rubles. for each unit of cash register equipment. This rule applies to entrepreneurs on UTII, patent and forms of taxation combined with UTII and patent.

If you don't currently have employees, but plan to expand soon, it would be wiser to purchase the cash register before July 1, 2021, to offset the purchase.

The Federal Tax Service warns that if you decide to take advantage of the deferment in applying the cash register, you will not be able to receive a tax deduction for the cash register later. If you subsequently hire an employee, you must set up an online cash register within 30 days.

If you do not plan to register as self-employed in the future, but intend to continue your activities as an individual entrepreneur, then it is also better to purchase a cash register now, and you can start using it from July 1, 2021.

Thus, you can buy a cash register now, receive compensation for it, and start using it only in 2021. This applies to all entrepreneurs who are subject to the deferment.

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• Lyudmila 07/16/2019 09:23
  Comment I am a pensioner. I help my husband, we fry pies at the market and sell them. We work from 8-00 to 12-00. And so 8 days a week. We buy medicine (my husband has hypertension), pay for utilities, and help our son (he has type 1 diabetes). Why do we need a cash register? It’s hot in the carriage in summer, cold in winter, not a single machine can withstand it. Whoever comes up with laws, he needs to first live like us, and work like us, and then make decisions.

  Answer

• Sveta 07/02/2019 12:18

  Comment What is the deduction? Nothing comes of it if you pay EBIT.

  Answer

• Irina 06.26.2019 20:25

  Comment But we are not entitled to a tax deduction of 18,000, since the amount of payments to the Pension Fund and the Medical Care Fund exceeds the amount of tax on UTII. And there are many like us. So think for yourself, decide for yourself who this benefit is for?

  Answer

• Tatyana 06.25.2019 16:51

  Comment Not funny anymore!!! There are small businesses and there are very small ones. We must purchase a cash register for 50,000 rubles in order to receive an 18,000 tax deduction. And let the tax office sleep peacefully, seeing that we are working at a loss. It is probably beneficial for our government that we close individual entrepreneurs (and there will be quite a few of them) and join the ranks of the UNEMPLOYED.

  Answer

• Anyuta 06.25.2019 17:48

  Comment There are many budget solutions for very small businesses, for example, Atol 1F, Atol 91F Lite, Agat and others. You may well meet the deductible amount.

Online cash registers from 2021

Let's list a number of main features of cash registers in 2021:

• Internet connection,
• Availability of built-in replaceable fiscal memory (fiscal storage),
• Availability of two check formats: paper (printed) and electronic (non-printed),
• Interaction with the OFD (the fiscal data operator acts as an intermediary between the cash register and the Tax Service, the cash register transfers the data to the OFD, and the OFD to the Federal Tax Service),
• Recognition of special goods (when alcohol or a labeled product is sold at the checkout counter, the cash register understands that it is in front of it and prints the required type of receipt),
• Interaction with Honest Sign (cash registers in 2021 interact with the labeling system through the OFD).

Thus, online cash registers will not change much from 2021. A large share of business is updating firmware and devices to work with labeled goods, since in 2021 labeling affects all new industries.

How to choose an online cash register for business

In 2021, the principles and criteria for choosing a successful cash register are still the same. What should you focus on first? We list the main points that are important not to lose sight of when choosing online cash registers:

• Type of cash register - online cash registers can be different: autonomous push-button (simple push-button machines, which are increasingly becoming a thing of the past, suitable for micro-businesses), smart terminals (something like cash tablets with a built-in fiscal recorder, most popular among small business), fiscal registrars (connected to a computer or terminal, usually used by small and medium-sized businesses), POS systems (kits and sets of equipment for full automation of a cash register, can be used by both medium and large businesses, depending on the set).
• Performance is an important parameter that is no less important. It all depends on the traffic of your business’s clients. The greater the customer flow, the more powerful the cash register should be (processor, amount of RAM and physical memory, speed and power of the receipt printer).
• Software is the most important parameter that you should pay attention to. In 2021, many manufacturers of online cash registers charge fees for cash register programs and applications on smart terminals. Many charge a fee, in fact, for each “sneeze”. To avoid this, you should carefully consider the choice of device. So at Atol Sigma ticket offices the software is free only for 1 year from the date of purchase, then you will have to pay according to the chosen tariff. At the Kassatka box office the situation is no simpler. You will have to pay for literally everything. At MTS cash desks, fees are charged voluntarily only when connecting to an additional commodity accounting service. At Evotor cash desks, when working with alcohol, installation of a paid application is required. Check with managers when purchasing.
• Nomenclature - the number of items in the cash register may be limited, and entering it into the cash register may be difficult. The simplest and most convenient option is to load assortment through your personal cash register account and support unloading and interaction with the goods accounting system.
• Compatibility - The selected cash register may not be compatible with your equipment. It is worth checking the compatibility of equipment in advance before purchasing.
• Support for state systems - to work with EGAIS and alcohol, a special online cash register is required. It supports working with UTM and printing a receipt with a QR code. Product labeling requires a cash register with the latest software. It is worth noting that not all cash register models support mandatory digital marking.
• Network connection - it's best if your cash register supports multiple connection methods, such as 3G and Wi-Fi or Ethernet and Wi-Fi. According to Federal Law 54, the online cash register must be online to send checks to the tax office.
• Integration of third-party software - to automate a store or restaurant, you often need to use third-party programs. Online cash registers may or may not support third-party software.