Deduction for online cash register on UTII: benefits when registering for entrepreneurs

In 2021, individual entrepreneurs on UTII do not have the right to reduce the amount of tax during tax periods of the year by the amount of expenses for the acquisition of cash register equipment (letter of the Ministry of Finance dated August 26, 2019 No. 03-11-11/65430). But now there are proposals from businesses to extend the right to receive a tax deduction. Today, the deduction can only be received by those individual entrepreneurs on UTII and PSN who registered the cash register before July 1, 2021, but have not yet claimed the deduction. Let's figure out how to do this.

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Individual entrepreneurs who use a patent tax system or pay a single tax on imputed income can deduct the costs of online cash registers from the tax amount.

Only those who registered an online cash register before July 1, 2021, and have not yet applied for a deduction, can take advantage of the deduction. Those who purchased a cash register after this date can no longer receive a deduction.

You can return the deduction up to 18,000 rubles per cash register. This amount includes not only the cost of the cash register itself: you can take into account the costs of purchasing a fiscal drive, necessary programs, setup services and other costs for bringing the equipment into working mode.

The maximum tax deduction for the purchase of an online cash register is 18,000 rubles for each unit. If purchasing and setting up a cash register cost more, you can still only credit this amount.

Tax deduction for the purchase of cash registers: mandatory requirements

The benefit does not apply to all cash registers: there are conditions that must be observed.

• Firstly, a tax deduction is provided only for cash registers included in the official register of the Federal Tax Service.
• Secondly, the cash register must be registered, otherwise the money spent on it will not be returned.

If you combined UTII and PSN, then you could receive a tax deduction for an online cash register using only one mode.

UTII deduction when purchasing an online cash register

When purchasing an online cash register for UTII, a tax deduction cannot be obtained for the period that preceded the registration of the cash register. The tax amount is reduced when calculated for tax periods of previous years, but not earlier than the period in which the device was registered. If the UTII amount is less than the deduction for the online cash register, then you can transfer the balance to the following periods until the end of 2021.

Tax deduction on cash registers for PSN

For individual entrepreneurs on PSN, the tax amount is reduced for periods that began in 2021 and ended after registration of the cash register. If costs exceed the limit, the balance is taken into account when calculating taxes for subsequent periods. And if the tax amount is less than the costs, you can reduce the patent from other types of activities if a cash register is used for them.

How to apply and who is entitled to a tax deduction for an online cash register

Date of publication: 04/23/2018 16:25

In accordance with the law of November 27, 2017 No. 349-FZ “On Amendments to Part Two of the Tax Code of the Russian Federation,” from January 1, 2021, individual entrepreneurs have the right to a tax deduction for online cash registers.

Individual entrepreneurs who use a patent tax system or pay a single tax on imputed income are allowed to deduct the costs of online cash register systems from the tax amount.

Thus, you can return up to 18,000 rubles for each cash register. This amount may include not only the cost of the cash register itself: you can take into account the costs of purchasing a fiscal drive, necessary programs, setup services and other costs for bringing the equipment into working mode.

Tax deduction for the purchase of cash registers: mandatory requirements

The benefit does not apply to all cash registers: there are conditions that must be observed.

• firstly, a tax deduction is provided only for cash registers included in the official register of the Federal Tax Service.
• secondly, the cash register must be registered, otherwise it will not be possible to return the money spent on it.

It is important to register the cash register as soon as possible - preferably immediately after purchase. The tax deduction for online cash registers does not apply to the period before registration.

Whether your expenses will be reimbursed depends on your activities and the date of registration of the cash register:

• Individual entrepreneurs on PSN or UTII in the field of retail trade or public catering who have employees on employment contracts can receive a deduction if they registered a cash register from February 1, 2021 to July 1, 2018. Thus, they can receive a tax deduction when purchasing an online cash register only in 2021.
• Other individual entrepreneurs on UTII and PSN can receive a deduction if they registered the cash register from February 1, 2021 to July 1, 2021.

Thus, if you are an individual entrepreneur on UTII in the catering industry - for example, you have a small cafe - then it would be most profitable to purchase a cash register as soon as possible and immediately register it: you are guaranteed to receive a tax deduction when purchasing an online cash register in 2021. But in 2021, you will be able to claim reimbursement only if you do not have hired employees. If, according to an employment contract, at least one person is employed in your cafe, you will no longer be able to return expenses to the cash register.

If you combine UTII and PSN, you will be able to receive a tax deduction for an online cash register using only one mode.

UTII deduction when purchasing an online cash register

When purchasing an online cash register for UTII, a tax deduction cannot be obtained for the period that preceded the registration of the cash register. The tax amount is reduced when calculated for the tax periods 2021 and 2021, but not earlier than the period in which the device was registered. If the UTII amount is less than the deduction for the online cash register, then you can transfer the balance to the following periods until the end of 2021.

Tax deduction on cash registers for PSN

For individual entrepreneurs on PSN, the tax amount is reduced for periods that begin in 2021 and end after registration of the cash register. If costs exceed the limit, the balance is taken into account when calculating taxes for subsequent periods. And if the tax amount turns out to be less than the costs, you can reduce the patent for other types of activities if a cash register is used for them.

How to get a tax deduction when purchasing an online cash register

To apply for a deduction, individual entrepreneurs on UTII must submit a tax return and reflect the costs of cash register in it.

Entrepreneurs on PSN need to provide the tax office with a notice of a reduction in the amount of payment under the patent.

Entrepreneurs on PSN need to provide the tax office with a notice of a reduction in the amount of payment under the patent. The form of notification of a reduction in tax paid in connection with the use of the patent taxation system for the amount of expenses for the acquisition of cash register equipment is recommended by letter of the Federal Tax Service of Russia dated 04.04.2018 No. SD-4-3/ [email protected] An individual entrepreneur has the right to notify the tax authority about reducing the amount of tax paid in connection with the use of the patent taxation system, in any form with the obligatory indication of information provided for in Article 2 of Federal Law No. 349-FZ of November 27, 2017:

• last name, first name, patronymic (if any) of the taxpayer;
• taxpayer identification number (TIN);
• the number and date of the patent in respect of which the amount of tax paid in connection with the application of the patent taxation system is being reduced, the timing of payment of the reduced payments and the amount of expenses for the purchase of cash register equipment by which they are reduced;
• the model and serial number of the cash register equipment in respect of which the amount of tax paid in connection with the use of the patent taxation system is reduced;
• the amount of expenses incurred to purchase the relevant cash register equipment.

If you have already paid the amount from which you want to receive a deduction, you must submit a tax application for a refund of the overpaid tax.

The declaration or notification must be accompanied by a document confirming the costs of purchasing a cash register, fiscal drive, software, performing work on setting them up and providing related services, including the modernization of the old cash register.

Documents are submitted to the tax authority where the entrepreneur is registered as a taxpayer and where he has paid or is going to pay the tax from which he wants to receive a deduction.

Tax deduction for cash registers: frequently asked questions

Is a tax deduction possible for an online cash register for individual entrepreneurs using the simplified tax system?

Only in the case when the individual entrepreneur combines the simplified tax system and UTII / PSN. Then you can offset the costs of those cash desks that are used for imputation or patent. Companies and entrepreneurs using a simplified system are not provided with a cash deduction.

How to get a full tax deduction for online cash registers?

The full amount of the deduction established by law is 18,000 rubles for each cash register. It will not be possible to return money beyond this amount, even if the CCP was more expensive.

Who can benefit

The tax deduction is provided exclusively to individual entrepreneurs who work on UTII or the patent system . Organizations cannot claim a deduction on CCP, as well as individual entrepreneurs using the basic or simplified taxation system.

To take advantage of the deduction, the following conditions must be met:

1. An individual entrepreneur must use a cash register included in the list published on the Federal Tax Service website . These are cash registers that are approved for use in Russia from July 1, 2017.
2. The device must be registered with the Tax Service after February 1, 2021 and before the date by which the individual entrepreneur must introduce cash register equipment . For example, for entrepreneurs on UTII and PSN, engaged in retail trade and public catering and attracting hired labor, this date is July 1, 2021. If entrepreneurs are engaged in the above-mentioned activities, but work without assistants, then this deadline is moved to July 1, 2021. The same date is relevant for individual entrepreneurs who provide services (except for catering), regardless of the availability of employees.
3. A cash register, the costs of which are accepted for deduction, must be used by the entrepreneur in activities that are carried out within the framework of a patent or “imputation” . For example, an entrepreneur uses two tax regimes - simplified tax system and UTII. He acquired the cash register by July 1, 2021 and uses it for “simplified” activities. In this case, he cannot claim a deduction, since the cash register is not used in UTII transactions.

UTII deduction: who is eligible for the benefit when purchasing an online cash register

Compensation for installing a cash register is the amount by which a businessman can reduce the amount of mandatory payment under the chosen tax system.

The size is equal to the total costs of business automation: this includes the price of the device, the cost of setting it up, connecting to the OFD, purchasing and other associated costs. But even if the total expenses exceeded the established 18 thousand, you can only return this amount.

Only imputed tax payers registered as individual entrepreneurs can take advantage of the preferences, but not all imputation private owners have the right to cover losses. To reduce the accrued tax, equipment must be registered within a strictly designated period.

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If you work in the retail industry, are the owner of a public catering outlet and have staff working under employment contracts, then you could take advantage of the benefit only until the fourth quarter of 2021 inclusive.

In 2021, private owners listed in subparagraphs 6-9 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation are not entitled to preferences.

All other individual entrepreneurs can apply for the assistance required by law until the end of 2021. In this case, cash register equipment must be registered with the tax department no later than the beginning of July of the same year.

To take advantage of the right to compensation, you must use the preferential tax system at the time of purchasing the equipment, and not switch to the imputed regime after purchasing the cash register. If you bought equipment while paying imputation, and then switched to another regime (except for PSN), then at the same time you lost the right to preference. You also cannot take advantage of the cash register deduction under UTII if the costs of purchasing equipment have already been taken into account when calculating rates for other modes.

If you plan to purchase several devices, then this must be done at the beginning of the year, since in accordance with 346.32, you can reduce the amount of mandatory payments to the Federal Tax Service only for 2021. If expenses exceed the amount of accrued tax for this period, the unused balance of the amount will “burn out” at the end of the year.

Important! The tax deduction for cash register equipment for individual entrepreneurs on UTII is valid from the quarter in which the equipment was registered with the Federal Tax Service. The benefit does not apply to previous periods.

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How to calculate and issue a deduction for cash register on PSN

A business with a patent has the right to use it in the tax periods 2018-2019, but no later than the quarter in which the cash register was registered.

Example:

Patent issue date: January 2021, for a period of 12 months.

Cost: 27,000 rubles, of which 9,000 rubles. have already been paid, and another 18,000 are yet to be paid.

Cash desk costs = 15,000 rubles.

Available amount of compensation = RUB 15,000.

Registration date of cash register with the Federal Tax Service: May 27, 2021

We subtract the amount of compensation from the total cost of the patent, and we receive only 12 thousand rubles for payment.

Since entrepreneurs do not submit a declaration on PSN, they need to fill out a notification to the Federal Tax Service. You can download the recommended notification form on the tax website using the link. We attach a copy of the patent, KKT registration card to it, and send it by registered mail, or sign an electronic signature and send it via the Internet. A response to the notification will be received within 20 working days.

If in this example the cost of the patent had already been paid in full, the entrepreneur could return part of the money spent. To do this, a statement indicating the amount to be refunded is attached to the notification.

The period for which the tax is reduced

Individual entrepreneurs who must switch to an online cash register from July 1, 2021 will reduce UTII for the quarters in 2021 and 2021. They start from the quarter in which they bought the cash register.

Marina has a shoe repair shop on UTII, but has no employees. According to the law, the deadline for switching to an online cash register is July 1, 2021. But Marina bought the cash register in February 2021. The maximum deduction is 18 thousand rubles. Marina reduced UTII for the 1st quarter by this amount.

Individual entrepreneurs who were supposed to switch to an online cash register from July 1, 2018, reduced UTII for the quarters of 2021. They can no longer reduce taxes in 2019.

If you have two cash registers, you can deduct the cost of one from your tax first, and the cost of the other in the next quarter.

On June 15, Vitaly bought 2 cash registers for his grocery stores. The total deduction amount is 36 thousand rubles. Vitaly reduced the tax for the 2nd and 3rd quarters - 18 thousand for each cash register.

Possible denial of deduction

Refusal to receive a deduction is possible in the following situations:

Receiving a Refund

If an individual entrepreneur or LLC has employees, then the possibility of applying cash deductions is established at the stage following the application of deductions for insurance payments for employees and for themselves (Letter of the Federal Tax Service of the Russian Federation dated April 19, 2021 No. SD-4 -3 / 7542 @).

We must not forget that deductions for insurance payments for hired employees of individual entrepreneurs and LLCs can only be applied in an amount of no more than 50% of the tax amount. However, with online checkout deductions, things are different. It can be applied in full up to zeroing the tax amount, that is, without restrictions of 50%.

In accordance with the instructions contained in the letter of the Ministry of Finance of Russia dated April 20, 2021 No. 03-11-11 / 26722, the tax can be reduced even to zero, but cannot become negative.

Until the new declaration form is adopted, the deduction amount can be indicated on page 040 in section 3 (Letter dated 02.20.2021 No. SD-4-3 / [email protected]

A sample of filling out the declaration sheet is presented in the appendix to the article.

At the same time, a note explaining the application of these deduction amounts should be attached to the declaration. It needs to reflect the following data:

• information about the cash register: name, model;
• CCP number (factory, registration);
• the date when this device was registered with the inspection;
• the magnitude and amount of costs for each specified device;
• the total cost of all devices.

Recommendations on the form of this explanatory note are contained in the Federal Tax Service letter dated April 20, 2021 No. 03-11-11 / 26722 and the Federal Tax Service letter dated February 20, 2017 No. CD-4-3 / 3375 @.

A sample explanatory note is presented in the appendix to the article.

In the new declaration form, it is possible to reflect tax deductions on a separate line (Letter of the Federal Tax Service dated July 25, 2021 No. SD-4-3 / [email protected] ).

The new declaration form provides the ability to reflect amounts as deductions through online cash registers.

State Councilor of the Russian Federation 3rd class D.S. Satin

The appendix to this article presents the recommended form of the UTII declaration for 2021.

In a situation where the amount of tax on UTII will be less than the amount of costs at online cash desks, the negative value is not indicated in the declaration, but the value “0” is used. In this case, the amount of under-deduction can be carried forward to the next tax period. but within the established year.

Buying a used cash register and selling cash registers

Finally, another set of questions that arise in connection with the reduction of UTII or “patent” tax on the costs of acquiring cash registers is related to the cash register equipment itself. For example, is it possible to apply a cash register deduction for a used cash register? What to do if the cash register was purchased from an individual entrepreneur who has already taken into account the costs of its purchase?

According to the norms of the Tax Code (clause 2.2 of Article 346.32 of the Tax Code of the Russian Federation and clause 1.1 of Article 346.51 of the Tax Code of the Russian Federation), the purchase of a cash register that has not previously been in use is not a prerequisite for accounting for “cash” expenses. This means that the cost of purchasing used cash register equipment can also reduce the amount of UTII or the cost of a patent. It does not matter from whom the online cash register was purchased: from an organization or from an individual entrepreneur.

Please note that to confirm “cash” expenses the following may be required: contracts for the purchase of cash registers, fiscal storage, software, as well as for the provision of related services (if any); payment documents under these agreements; KKT passport and online cash register registration certificate with the tax office. However, if you purchase a used cash register, no additional documents will be needed.

Thus, the Tax Code does not require confirmation that the previous owner of the cash register did not take into account “cash” expenses in relation to this copy of the cash register when calculating UTII or PSN tax. Therefore, there is no need to check the cash register history and demand from the seller a document stating that he did not use a cash deduction. Moreover, the Tax Code does not prohibit taking into account the costs of purchasing an online cash register even if a cash deduction has already been used for this piece of equipment.

As for the further disposal of the online cash register for which the cash register deduction was applied, there are no restrictions on this matter in the Tax Code. Consequently, an individual entrepreneur has the right, at his own discretion, to sell a cash register, the purchase costs of which were taken into account when calculating UTII or “patent” tax. There will be no need to reinstate the tax.

How does compensation work?

The algorithm of actions for an entrepreneur or LLC in order to obtain such a deduction is as follows:

• purchasing an online cash register in a standard store;
• registering a cash register with the tax office in accordance with established requirements and standards;
• filling out a declaration taking into account the identified deductions according to the cash register, submitting it to the tax office;
• attaching an explanatory note to the declaration with data on payment and expenses incurred for the cash register;
• making a tax decision;
• entering information into company data.

How is a decrease in UTII reflected in the tax return?

The tax return that taxpayers regularly fill out does not have fields where it is possible to record expenses.

According to the Letter of the Federal Tax Service dated February 20, 2021 No. SD-4-3/ [email protected] “On the application of the provisions of Chapter 26.3 of the Tax Code of the Russian Federation” immediately after reducing UTII by the amount of insurance premiums in the total amount of UTII according to line code 040 of Section 3, it is necessary to take into account the total amount of expenses spent on the purchase of an online cash register (in the amount of no more than 18,000 rubles for each cash register unit).

It is important to ensure that the total amount of UTII indicated in line 040 of Section 3 does not acquire a negative value.

Simultaneously with the submission of the Declaration, it is advisable for taxpayers to send an explanatory note to the tax authority with the obligatory indication of the following details for each online cash register in respect of which the deduction is applied:

• name of the online cash register model;
• serial number of the online cash register model;
• registration number of the online cash register assigned by the tax authority;
• date of registration of the online cash register with the tax authority;
• the amount of expenses for purchasing an online cash register, which reduces UTII (the amount of expenses for one online cash register cannot exceed 18,000 rubles);
• the total amount of expenses for purchasing an online cash register, which reduces the total amount of UTII payable to the budget for the tax period.