How to get a tax deduction for an online cash register in 2021

Modern cash register: basic concepts and definitions

Cash register with online transfer of data to the tax office - this concept appeared in the latest edition of the law on cash register equipment dated May 22, 2003 No. 54-FZ.
The short name for the new generation of cash register technology, which has become widespread, is online cash register. The modern version of the cash register differs from its predecessors in several ways:

• All companies and individual entrepreneurs (with rare exceptions) are required to apply it from 07/01/2017, and from 07/01/2018 - UTII payers and entrepreneurs on PSN who work with cash.

Who has the right not to use the online cash register, read here.

Find out who has the right to use the updated car from 07/01/2019 here.

• Instead of ECLZ, the cash register should be equipped with a special memory module - a fiscal drive, which has advanced functions (information encryption, its protection, etc.).
• The cash desk must be equipped with equipment that allows real-time transmission of fiscal information to tax authorities through a fiscal data operator (FDO).

See also “How to choose an online cash register or a fiscal drive for it?”.

With the introduction of online cash registers, taxpayers are forced to bear additional costs:

• for the purchase of modern cash registers or re-equipment of existing models;
• payment for OFD and Internet services;
• connecting the cash register and setting it up.

In order to partially compensate for the costs associated with the purchase of an online cash register for certain categories of taxpayers, the Government of the Russian Federation has prepared a special offer for them - we will talk about this in the next section.

Time to receive a deduction for an online purchase

The time for using the tax benefit is strictly limited, and is determined by the field of activity of the entrepreneur, but is not limited by the taxation system; identical conditions are provided for both UTII and PSN.

Unfortunately, there is still no explanatory information for those who received a deferment about the need to install a CCP until 2021. Perhaps they will still be able to get a deferment after 07/01/2019. Currently, only persons without hired employees who are engaged in one of the following types of activities have the right not to use online cash registers:

1. Sales of hand-made products. Example: souvenirs, handmade clothing.
2. Sales of your own services or works. Example: electrical repair, nail extensions, cabinet installation.

At the same time, for this category of persons the use of limits for obtaining a tax deduction is not provided; this information is indicated in the message of the Ministry of Finance No. 03-11-11/26722. This means the possibility of receiving full compensation.

Who is entitled to a tax deduction for online cash registers?

The tax deduction for online cash registers is an innovation designed to reduce the burden of material losses due to the introduction of modern cash registers and new procedures for working with them.

Federal Law No. 349-FZ of November 27, 2017 amended the Tax Code of the Russian Federation, which allows taxpayers on UTII or PSN to reduce the amount of imputed tax or patent by the amount of costs associated with the purchase of an online machine.

A deduction for an online cash register can be obtained if several groups of conditions are met:

• technological - the model of the acquired cash register must ensure the transfer of fiscal documents to tax authorities through the OFD;
• control - the cash register must be checked for the presence of the purchased model in the cash register register and used in the activities of UTII or PSN;
• temporary - the period for registration of cash register equipment with the tax authorities should be the period from 02/01/2017 to 07/01/2019.

Tax reduction is possible for the amount of expenses for the purchase of cash registers in the amount of no more than 18 thousand rubles. per unit of cash register used at each cash payment location.

The list of such expenses includes purchase costs:

• cash register;
• fiscal accumulator;
• necessary software.

The costs of performing related work and providing services aimed at bringing the cash register in compliance with the requirements of the Law “On the Application of Cash Register” dated May 22, 2003 No. 54-FZ can also be taken into account.

Let's look at how to get a deduction of 18 thousand for an online cash register on UTII.

What is the tax deduction when purchasing a cash register?

Since 2021, Russia has been reforming the law on online cash registers. Cash desks are installed by entrepreneurs who are engaged in trade, catering and provide services. This is necessary to eliminate gray schemes in business and increase transparency.

The state has given the right to a tax deduction when purchasing a cash register to individual entrepreneurs who pay a single tax on imputed income (UTII) or work on a patent. For each online cash register purchased, you can reduce tax by up to 18,000 rubles. If there are three cash registers, the deduction will be 54,000 rubles. On the right to a tax deduction for cash registers in Federal Law No. 349

The money will not be transferred to the businessman’s bank account. Instead, he himself declares to the tax authorities that he bought a cash register and pays less taxes. The inspector checks the documents and approves the entrepreneur’s decision. 18,000 ₽ such a deduction is given at the cash register

How to get a deduction for an online cash register on UTII

The tax deduction for online cash registers (NVOC) is applied in the following order:

The beginning of the application of the NVOC is the tax period when calculating UTII in 2018 or 2021, but not earlier than the period in which the cash register is registered with the Federal Tax Service.

The value of the NVOC is determined according to the following scheme:

NVOC = P × K,

in this case P ≤ 18 thousand rubles,

Where:

P — expenses for purchasing an online cash register;

K - the number of cash register units used at each place of settlement with the buyer (client) in accordance with the legislation of the Russian Federation on the use of cash register systems.

Example:

IP Artemenko A.I. works for UTII. In March 2021, he registered 2 cash registers worth 15 thousand rubles. and 25 thousand rubles. Artemenko has hired employees, and in the 1st quarter he paid insurance premiums for himself and for them in the amount of 29 thousand rubles.

The tax amount for the 1st quarter of 2021 amounted to 48 thousand rubles.

The entrepreneur calculated UTII using our calculator.

Artemenko has the right to reduce the amount of tax by the amount of contributions paid, but not more than 50%.

Under these conditions, this is no more than 24 thousand rubles, because 29 thousand rubles. more than half of the calculated tax amount. That is, the tax amount will be 24 thousand rubles.

The entrepreneur also has the right to reduce this amount by the amount of expenses for the purchase of cash registers of 33 thousand rubles. (15 thousand and 18 thousand rubles). Limit of 18 thousand rubles. for each copy of the cash register, in this case it applies to both machines.

Thus, the amount of tax payable is zero (24 thousand - 33 thousand rubles). The Tax Code of the Russian Federation does not contain a prohibition on transferring unused deductions to later periods. In this connection, Artemenko will reduce the amount of UTII payable by 9 thousand rubles. for the 2nd quarter of 2021.

Artemenko entered all information about cash register equipment into section 4 of the UTII declaration.

For a sample of filling out the UTII declaration, see here.

Let's look at how to get a cash deduction for online entrepreneurs on PSN.

Requirements for receiving compensation for online checkouts

It is important to have time to register the cash register

You will be reimbursed only if you manage to register a new cash register before July 1, 2021. The exception is retail or catering with hired workers. To receive the deduction, they must register the cash register before July 1, 2021.

Question. Will those who live in a locality remote from communication networks receive a deduction? After all, they do not connect the cash register to the OFD.

Answer. Yes they will. The main thing is that the cash register is in the register and has the technical ability to connect to the operator. It is not necessary to draw up an agreement with the OFD.

How to apply for a deduction for an online cash register for entrepreneurs on PSN

An entrepreneur using PSN, in order to receive a deduction for the purchase of online cash registers, should inform the Federal Tax Service (at the place of registration and payment of tax) of his intention. To do this, he needs to send a notification to the fiscal authorities about reducing the amount of patent tax by the amount of costs associated with the purchase of a cash register. The recommended form is in Appendix 1 to the letter of the Federal Tax Service dated April 4, 2018 No. SD-4-3/ [email protected]

You can do this in two ways:

• in writing;
• electronically, using an electronic signature via telecommunication channels.

The form and procedure for submitting this notification are approved by tax authorities. At the time of preparing our material, the form has not yet been approved. In this regard, the taxpayer has the right to send a notice in free form, indicating the following information:

• Full Name;
• TIN;
• number and date of the patent in respect of which the tax amount is reduced;
• deadlines for payment of reduced payments and the amount of costs for the acquisition of cash register systems by which they are reduced;
• the model and serial number of the cash register in respect of which the amount of patent tax is being reduced;
• the amount of expenses incurred for the acquisition of the corresponding cash register.

If an entrepreneur transferred tax to the PSN before submitting an application for a deduction, then he needs to:

• submit a notification to the Federal Tax Service about a reduction in the amount of tax by the amount of costs for the purchase of a cash register; wait for the tax authorities to recalculate the tax amount;
• after that, write to the inspectorate an application for offset or return of the overpayment amount

Let's consider whether a deduction of 18 thousand rubles is due. via online cash registers for other taxpayers.

Deduction for individual entrepreneurs on UTII

A mandatory condition for receiving compensation for costs for the purchase of online cash registers by individual entrepreneurs on UTII: registration of equipment with the Federal Tax Service of Russia within the period from 02/01/2017 to 07/01/2019. At the same time, individual entrepreneurs engaged in the field of catering and retail trade and having hired employees were required to register a cash register before July 1, 2021. They have the right to reduce the tax from the quarter in which new equipment was purchased. For individual entrepreneurs on UTII who have received a deferment, registration of online cash registers must be carried out before July 1, 2021: expenses can be reimbursed for quarters in 2018-2019 (from the period in which the cash register was purchased).

Tax calculation procedure:

1. standard payment calculation depending on the type of activity;
2. reduction of the payment amount for insurance premiums paid in the current quarter: for individual entrepreneurs without employees up to 100%, with employees - no more than 50%;
3. reducing the payment amount by the amount of expenses incurred to purchase the cash register, but not more than 18,000 rubles.

Note from the author!
According to the law, the tax can be reduced to 0. The individual entrepreneur also has the right to apply the remainder of the deduction in subsequent quarters. To receive compensation for individual entrepreneurs on UTII, you must draw up a declaration, indicating the amount of payment, reduced by the expenses incurred, and attach an explanatory note that displays information about expenses, as well as information about the cash register model.

More information about receiving compensation:

Is it possible to receive a deduction of 18 thousand rubles? other taxpayers using online cash registers?

Business entities using the OSNO or simplified tax system cannot apply a deduction of 18 thousand rubles. for the purchase of online cash registers. But they have the right to take into account the costs of purchasing a cash register and all related costs when determining the taxable base for income tax or the simplified tax system “income minus expenses” (subclause 35, clause 1, article 346.16 of the Tax Code of the Russian Federation).

It is important to take into account that the expenses of simplifiers reduce the amount of income only after their actual payment (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

If the taxpayer took into account the costs of purchasing a cash register as expenses during the period of application of OSNO or the simplified tax system of 15%, and subsequently switched to UTII or PSN, then he does not have the right to reduce the amount of tax by the amount of the deduction.

Another situation is possible when the deduction can be lost. For example, a taxpayer purchased a cash register using UTII in 2021, and from January 2021 switched to the simplified tax system. The deduction cannot be applied, because It is not yet possible to reduce the amount of UTII for the tax periods of 2021, and in 2018 a regime is applied in which no deduction is provided. It is also impossible to recognize costs using a simplified approach, because they were incurred even before the transition to the simplified tax system (letter of the Federal Tax Service dated February 21, 2018 No. SD-3-3/ [email protected] ).

And we talked about how to transfer deductions in a similar situation when switching from UTII to PSN in this material.

What expenses can be reimbursed?

Compensation will cover expenses:

• To purchase a cash register with online data transfer.
• To equip the online cash register with a fiscal drive (fiscal storage device).
• To purchase software to ensure the functioning of the cash register.
• For services for installation and debugging of an online cash register.

Even if the amount of compensation is greater than the amount of tax intended for payment to the state budget, the balance will be compensated in the next tax periods of 2021 for UTII payers. With the PNS, the remaining funds can be offset against the cost of the patent or patents for other types of activities where the mandatory use of cash registers is provided.

Results

The Federal Tax Service pays great attention to online cash registers and keeps them under constant control - from registration to regular analysis of fiscal information and tax audits.
To reduce the tax burden on small businesses, legislators introduced a tax deduction in an amount not exceeding 18 thousand rubles. for each unit of purchased cash register for entities on UTII and PSN. Persons using other tax systems have the right to take into account the entire amount of costs associated with the purchase of an online cash register as expenses that reduce the tax base. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Deduction for individual entrepreneurs on PSN

Individual entrepreneurs under the patent taxation system can return money for the purchase of cash registers in the same way as individual entrepreneurs using UTII, through a reduction in the payment under PSN. At the same time, individual entrepreneurs engaged in the field of catering and retail trade and having hired employees were required to register a cash register from February 1, 2021 to July 1, 2021 and have the right to reduce the tax for the tax period starting in 2018 and ending after the registration of the equipment.

For individual entrepreneurs on the patent tax system who have received a deferment, registration of online cash registers must be carried out before July 1, 2021: the deduction is applied for tax periods starting in 2018-2019 and ending after registration of the equipment.

Until the special form of the form is approved to reduce the amount of tax, individual entrepreneurs using the patent taxation system are given the opportunity to notify the regulatory tax authorities of the right to deduct in any form. The application is submitted to the Federal Tax Service of Russia in written or electronic form, and the required details are:

• personal data of an individual entrepreneur (full name);
• taxpayer identification number (TIN);
• number and date of the patent for which it is possible to receive compensation for expenses incurred to purchase new equipment;
• information about the CCP: model, serial number (indicated in the equipment passport);
• the amount of money spent.

If an individual entrepreneur operates under several patents and the cost of acquiring a cash register exceeds the cost of the patent, then he has the right to reduce the tax on another patent for this excess.