Online cash registers for UTII and simplified tax system in 2021

Home • Blog • Online cash registers and 54-FZ • Online cash registers for UTII

Online cash registers for UTII should be installed in 2018-2019 by individual entrepreneurs and organizations. In accordance with 54-FZ, from February 1, 2021, the tax service no longer registers outdated models of cash registers. Retail outlets on UTII and or Patent, which already have cash registers installed, send the necessary information via the Internet to fiscal data operators (FDO), who process it and transmit it to the Federal Tax Service.

Instead of ECLZ, each cash register now has a fiscal drive installed. The cash register is connected to the Internet.

Before the amendment to 54-FZ, UTII payers were exempt from the use of cash register equipment; at the request of customers, cavitations, sales receipts or BSO were issued. Cash registers were used as check printing machines to automate the issuance of BSO.

From what date and for which individual entrepreneurs is the cash register required?

Let’s say right away that there will be no cancellation of CCP for UTII in 2021. Moreover, you shouldn’t expect it next year either.

According to the law, CCP for individual entrepreneurs on UTII is mandatory in all cases from July 1, 2021. There are no exceptions.

As a result, only 2 categories of entrepreneurs can postpone the use of cash registers for UTII in 2021:

who provide services, with the exception of catering (part 7.1 of article 7 of the Law of July 3, 2016 No. 290-FZ);
who sell goods at retail or provide catering services in the absence of personnel with whom employment contracts have been concluded (clause 2, 4, part 7.1, article 7 of Law No. 290-FZ).

This is a kind of deferment for CCP for UTII. And as you can see, it is not for everyone.

And vice versa: CCP for UTII has become mandatory from July 1, 2021, if the individual entrepreneur has retail trade or catering and also has a staff of hired workers.

The use of cash register for individual entrepreneurs on UTII from 2021 is mandatory if he trades in retail or provides catering services without employees under employment contracts, but has concluded at least one contract.
In this case, it is no longer possible to talk about CCP for individual entrepreneurs on UTII without employees. He must register his CCP within 30 calendar days from the date of his conclusion of the employment contract (Part 7.3 of Article 7 of Law No. 290-FZ).

For whom online cash registers are required from July 1, 2018

For many individual entrepreneurs, online cash registers became mandatory a year ago - from July 1, 2021. It was then that the innovation of 2021 affected individual entrepreneurs. However, for some individual entrepreneurs a deferment was introduced for another year, until 2021.

From July 1, such cash registers are required for the following individual entrepreneurs:

those who are covered by the UTII system (online cash desks for individual entrepreneurs on the simplified tax system in 2021 should already be installed);
those who work under the patent system;
those who provide services to the population (except for those for whom there is a deferment until 2021);
those who trade through machines.

During 2021 and 2021, entrepreneurs who have installed online cash registers will be able to take advantage of a special right to a tax deduction. Thanks to this deduction, they will be able to offset part of the costs of purchasing an expensive cash register. The maximum deduction amount for one cash register is 18 thousand rubles.

Right to deduction

It is important that the use of cash registers for UTII gives the right to a deduction for the purchased cash register. The maximum amount is no more than 18,000 rubles. Such a reduction in imputed tax is permissible in addition to insurance premiums made by individual entrepreneurs and payment of sick leave benefits for the first 3 days.

The 50% limit on reduction does not need to be observed (letter of the Ministry of Finance dated April 20, 2018 No. 03-11-11/26722).

Also see “Reducing UTII for insurance premiums in 2021 for individual entrepreneurs.”

Supporting documents for UTII

Changes in legislation adopted in 2021 affected not only the installation of online cash registers and the replacement of outdated cash registers with modern ones, but also the issuance of documents confirming the purchase by entrepreneurs who do not use cash registers. If previously the law allowed individual entrepreneurs to issue them exclusively at the request of the buyer, now documents on cash payments must be given along with the purchased goods or after the provision of services, and it does not matter whether the client requested the paper or not.

The document confirming the payment must be given to the buyer, even if he did not require its execution.

If the online cash register was not connected by the entrepreneur to the UTII in 2018, the individual entrepreneur is obliged to issue each consumer of his products (customer of the service) a document proving the financial settlement between them and recording the act of the agreement between the parties.

Such documents, which in the eyes of the law prove the fact of payment for the purchase, are:

strict reporting form (SRF);
receipt;
non-fiscal receipt from a receipt printer.

The choice of document remains with the individual entrepreneur - he even has the right to develop a receipt template himself. The main thing is that it is printed in a printing house and has a tear-off part. In addition, at least one copy must be made of the document. If these requirements are not met, the taxpayer will be considered a violator of cash discipline and fined.

Sales receipt

To carry out activities without an online cash register until July 2021, issuing only a sales receipt to customers, individual entrepreneurs who have chosen, during the registration of an enterprise or within a month after it, for the purpose of taxation, special regimes of UTII and PSN, have the right to comply with certain requirements:

For selected types of activities, the UTII system must be provided for by the provisions of Tax legislation.
For the chosen line of work of an individual entrepreneur, there is no mandatory recording of cash payments by issuing BSO, and this type of activity is not exempted by paragraph 3 of Article 2 of the previous edition of Law No. 54-FZ from the use of cash registers and the preparation of any documents.
The check is issued and applied according to the rules established in accordance with the old version of the law mentioned above.
A sales receipt is used exclusively to record payments made in cash or by bank card.
A check is issued at the buyer's request when making payment.
A sales receipt is issued exclusively for goods and services that have been paid for and not released without payment.
The check reflects all mandatory details without exception (additional information may be specified at the discretion of the individual entrepreneur):
serial number of the check;
date of registration;
Full name of the entrepreneur and legal form (IP);
name and number of purchased goods line by line;
amount due for payment;
surname, initials, position and signature of the employee who issued the check.
The sales receipt must contain all the required details of the enterprise

The difference between a sales receipt and a BSO is that the first is issued to a client, who may be:

an ordinary citizen;
IP;
representative of a legal entity.

There is no need to keep track of sales receipts in any special way; the law does not require this; it is enough to record their receipt in account 10 “Materials” or even write them off as production expenses and circulation in the form of costs for printing documents.

If you print forms in a printing house, and not on a company computer, you will be able to:

accept them to account 10 of the “Sales Receipts” subaccount;
draw up a receipt order, thereby recording the fact of receipt of checks;
transfer sales receipts to the materially responsible employee by drawing up a demand invoice, which will become the basis for their subsequent write-off;
draw up a journal summarizing all check movements (materials accounting card).

In order to account for cash revenue at an enterprise, it is necessary to:

issue sales receipts in order - for this they must have a serial number, and the numbering rules must be fixed by order of the entrepreneur;
make copies of all sales receipts during the work shift;
accept cash for accounting using a cash receipt order (PKO) at the end of each shift (does not apply to individual entrepreneurs whose activities are exempt from the mandatory maintenance of cash documents by paragraph 4 of the Bank of the Russian Federation Instructions No. 3210-U). The PKO, in turn, must be compiled on the basis of copies of sales receipts issued during the day;
enter the revenue for the shift recorded in this way into the cash book.

In case of payment via a payment card, a document confirming the payment for acquiring is attached to the sales receipt for the buyer. And the proceeds received by non-cash means will be transferred to the individual entrepreneur’s current account—there is no need to issue a PCO.

Cash receipt

A cash receipt is a primary document that proves that a cash settlement took place and is printed using cash register technology. Since 2021, an electronic version of the check has appeared (as in the case of the BSO), containing the same information as the paper counterpart, and in its functions equal to it.

A new element of a cash receipt is a two-dimensional barcode, called a QR code, in which the check verification details are encoded.

A cash receipt must be printed every time a payment is made in cash or by non-cash method for services rendered or goods sold.

The cash receipt according to the new requirements includes 19 mandatory details and a QR code

A document is considered executed without violations of cash discipline when it contains all the mandatory details, of which, taking into account the QR code, there are twenty (more than 20 for banking and payment (subagents). In addition, at the request of the authorities, another mandatory information can be added props - product nomenclature code.

An exception is for individual entrepreneurs who have opened a company in an area remote from communications, officially recognized as such. They do not need to indicate on the check:

e-mail of the document originator;
the buyer's phone number or email, if they were known before payment;
the address of an Internet resource where you can check the authenticity of the document.

Details with information about value added tax do not need to be specified if:

Individual entrepreneurs do not pay VAT;
Individual entrepreneurs charge for goods and services that are not subject to VAT.

Individual entrepreneurs without UTII have the right until January 31, 2021 not to print the names and quantities of goods purchased by the client on cash receipts if:

he is engaged in certain types of activities listed in paragraph 2 of Art. 346.26 of the Internal Revenue Code;
it does not sell excisable goods.

Form of strict accountability

In 2021, strict reporting forms of the “old” and “new” samples are used. The provisions of Federal Law No. 54-FZ in the old version defined strict reporting forms (SRB) as documents equivalent to cash receipts and issued when making cash and non-cash (payment cards) payments for services provided to citizens and individual entrepreneurs. It was allowed to produce BSO using automated systems or in a printing house.

Previously, it was allowed to produce strict reporting forms in a printing house, but today BSOs are printed only using automated systems

Today and until July 2021, according to the old procedure, the following have the right to apply BSO:

Individual entrepreneurs who used BSO in settlements with the population throughout the entire period of work;
Individual entrepreneurs who switched to issuing BSO in 2021 and have the right to issue these documents in accordance with the old version of Law No. 54-FZ.

For those entrepreneurs who do not fall into the cases listed above, the use of new BSO samples is provided, which:

equal to cash receipts;
are printed exclusively on automated systems, the functionality of which includes outputting documents on paper, storing fiscal information and transferring them through a fiscal data operator (FDO) to the tax service;
can be issued not only to ordinary citizens, but also to individual entrepreneurs and LLCs who have paid for the services of entrepreneurs;
are issued when accepting funds in cash and non-cash.

To print BSO, special automated systems are used, designed only to accept money for providing services to the client. In the application for registering a cash register, the individual entrepreneur must indicate that it will be used exclusively for this purpose.

Cash receipt order

The cash receipt order is an important element of cash discipline. It is compiled for the posting of cash proceeds and in some other situations. Their use is provided for by the general rules. But since 2014, cash discipline has been simplified, and registration of PKO has become optional, including for individual entrepreneurs on UTII. In this case, physical indicators that affect the taxation of income in the case of choosing the UTII regime are subject to mandatory accounting.

The PKO can be filled out after the cash transactions have been carried out. Information must be taken from the cash register control tape, strict reporting forms, sales receipts, and receipts. In this case, one document is drawn up for the total amount of funds received for the change.

The cash receipt order has a unified form No. KO-1

The PKO has a unified form No. KO-1 and consists of 2 parts, filled out in a similar way:

directly the receipt order;
receipts (tear-off part).

The document is issued in a single copy by hand or typewritten, and is registered in the register of PKOs and expense orders.

Calculation of tax taking into account the purchased cash register

Now let’s give an example of calculating UTII taking into account the deduction of cash registers.

EXAMPLE
IP Shirokova bought and registered an online cash register in the 1st quarter of 2021. The cost of the CCP was 18,000 rubles. The amount of calculated UTII for the first quarter of 2021 was 7,000 rubles. The amount of insurance contributions made was 3,000 rubles. In this situation, the entrepreneur Shirokova can reduce the calculated amount of tax (7,000 rubles) by insurance premiums (3,000 rubles) and the cost of purchasing a cash register in the amount of 4,000 rubles.
The individual entrepreneur has the right to take into account the balance of 14,000 rubles when reducing the amount of calculated tax in subsequent tax periods within the deadline (see above, as well as letter of the Federal Tax Service dated April 19, 2018 No. SD-4-3/7542).

Also see “Tax deduction for individual entrepreneurs’ cash register on UTII”.

Delay in installing online cash registers until 2021

Some Russian individual entrepreneurs who operate under UTII and the patent system may not use the new cash registers for another year. This deferment affects the following entrepreneurs:

Individual entrepreneurs working in trade or public catering, if they work on their own and do not have a single hired employee;
Individual entrepreneurs engaged in the provision of household services, veterinary services, car repair and inspection services, car washing services, temporary accommodation and accommodation, rental of retail space for retail chains;
many individual entrepreneurs working under the patent system: hairdressers, dry cleaners, beauty salons, photo studios, shoe repair, tailoring, window installation, etc.

In cases where the condition for deferring the introduction of an online cash register is the absence of hired workers, the individual entrepreneur, when hiring an employee over the next year, must proceed as follows. When hiring an employee, an individual entrepreneur has the right to continue working without an online cash register, but for no more than 30 calendar days. During this month, starting from the date the person was hired, the individual entrepreneur must purchase and register a new type of cash register.

How to reflect CCP in the declaration

Oddly enough, there is no new form of declaration for UTII with CCP as of mid-2018, although its draft has long been ready. Therefore, it is difficult to reflect the cash deduction in it.

At the same time, the Federal Tax Service in letter dated 02.20.2018 No. SD-4-3/3375 strongly recommends that in order to reduce UTII, along with this report, submit an explanatory note to the tax office with the obligatory indication of the following details for each cash register in respect of which you are reducing the tax :

CCP model name;
serial number of the KKT model;
CCP registration number assigned by the tax office;
date of registration of the cash register with the tax office;
the amount of expenses for purchasing a copy of the cash register, which reduces UTII (no more than 18,000 rubles);
the total amount of expenses for the purchase of a cash register, which reduces the tax payable for the tax period.

For more information about this, see “Explanatory note to the UTII declaration for obtaining a deduction for the purchase of a cash register.”

If an individual entrepreneur bought a cash register for UTII, but indicated the amount of tax in the declaration without reducing it by deduction and paid it, he can then submit an amendment. After checking it, the Federal Tax Service will return or count the overpayment against upcoming payments (clause 3 of the Federal Tax Service letter dated February 21, 2018 No. SD-3-3/1122, Article 78 of the Tax Code of the Russian Federation).

Thus, from 2021, CCP on UTII has become mandatory for most individual entrepreneurs, and from July 1, 2021 - for all businessmen on imputation.

Fines for working without a cash register

New fines for the refusal of individual entrepreneurs on UTII to use online cash registers have already been established and are in force:

If the absence of an online cash register or payment without it is noticed by the tax inspectorate for the first time, from 25 to 50% of the proceeds that passed the cash register will be seized from the individual entrepreneur (the minimum fine will be 10 thousand rubles).
If a second violation in a year is detected, that is, after the first punishment in the form of a fine, the individual entrepreneur still did not connect the cash register, while cash payments were made for a total amount of 1 million rubles, the activities of the individual entrepreneur will be suspended for up to 90 days .
If an online cash register is installed, but is used with any violations, the entrepreneur is given a warning or a fine of 1.5–3.0 thousand rubles is imposed on him.
If documents were not sent to the tax service, which should have been transmitted through the online cash desk in electronic form, the punishment will be similar to what is described in the previous paragraph.
If the client has not received a check (printed on paper or sent by email), the individual entrepreneur will pay a fine of 2 thousand rubles or receive a warning.

To avoid troubles and fines, you should scrupulously follow the rules for working with an online cash register.

Cancellation of cash register for UTII

2018 did not become a turning point only for a small category of a number of organizations and individual entrepreneurs: the legislation provided for the opportunity to avoid installing a cash register for UTII. For example, specializations such as:

— trade in paper press;

— trade in transport passes;

— trade in milk and drinking water in bulk and through vending machines;

- Shoe repair;

- Production of keys;

etc. A complete list of organizations and individual entrepreneurs exempt from using cash registers on UTII from 2021 onwards is given in Article 2.2 of the Federal Law of May 22, 2003 No. 54-FZ (last amended on July 3, 2021). However, approximately the same types of business were preferential from the point of view of using old-style cash register equipment.

Calculation

There are special formulas for calculation. You can also use online calculators.

To determine how much you need to pay the “imputed” person for the quarter, there is the following equation:

Basic UTII yield for 2021 x physical indicator x K1 x K2 x 15% x 3.

The figure 15% is the percentage of UTII, 3 is the duration of the period in months.

The table, partially given above, contains UTII coefficients for 2021 for each region; it is available in full on the tax authorities’ website.

back to menu ↑

Calculus example for trading

Let us give, as an example, a typical set of parameters (for UNDV in 2021, changes for retail trade are taken into account):

type of commerce: stationary retail with halls;
point area – 30 sq. m.;
There are no employees, the entire business is handled by the individual entrepreneur alone.

Calculation of USTV in 2021 according to the given parameters is as follows:

basic income for UTII for 2021 – 1800 rubles. (see table);
FP – 30 sq. m.
K1 for 2021 UNDV – 1.868. This is a stable value;
K2 according to UNDV for 2021, the table for city A displays as 1;
we substitute the values into the equation and get the result 45392.40;
insurance premiums amounted to 7500, we deduct them: 45932.40 – 7500 = 37892 rubles. 40 kopecks

back to menu ↑

For advertising on transport

Situation parameters:

external transport areas, number 3 pcs. This figure will be a physical indicator;
the basic yield on UTII for 2021 is constant - 10,000 rubles. (see table above);
K1 for 2021 UNDV – 1.868;
K2. Local authorities have the right to differentiate different advertisements placed on transport, depending on its dimensions and other parameters, therefore the table may contain different coefficients for UTII for 2021 for each region. In our situation, advertising is commercial and has a value of 1.

Calculation of UTII in 2021 for this set of parameters: 10,000 x 3 x 1.868 x 3 x 15% = 25218.

back to menu ↑

For cargo transportation

The UTII tax in 2021 is calculated by an individual entrepreneur or an organization engaged in cargo transportation in the same way as indicated above.

The values that we indicated and the basic yield on UTII for 2021 are substituted into the formula.

Important: The basic UTII yield for 2021 may change every year, so it is highly advisable to clarify them. This can be done by going to the websites of tax departments and selecting the appropriate region of business activity.

Let's consider an example when the activity on UTII in 2021 consists of providing freight transportation services through three units of transport.

The table of basic UTII income for 2021 shows a value of 6,000 rubles, the physical indicator is 3, that is, as much as the equipment is available, while its brand and dimensions do not matter. K1 for 2018 UNDV is 1.868 and K2 in our region is 1.

We substitute all values into the equation: 6000 x 4 x 1.686 x 3 x 15% = 20,174 rubles. 40 kopecks.

Important: In all cases, if an individual entrepreneur paid insurance premiums for himself and his employees, they can be deducted from the UTII tax.

back to menu ↑

For household services

Activities on UTII in 2021 for household services are a commercial group that occupies a very significant part of the market and is especially popular for small organizations and individual entrepreneurs.

It includes repair shops, warranty centers, hairdressers, plumbing specialists and the like.

Activities on UTII in 2021 are beneficial for such entrepreneurs, as they do not involve maintaining complex reporting and at the same time have reduced rates.

Let's consider the parameters for a workshop for performing household work:

DB is equal to 7500 rubles. We remind you that this value is stable;
The FP for all kinds of ateliers, shoe shops, and technical workshops is equal to the number of workers. If there are 5 of them, then the value is equal to this figure. In our case, the citizen takes care of everything himself, so the value is 1;
K1 is a constant parameter, we described this deflator above in the article, it is equal to 1.868;
K2. This figure can be found on the website of the administration or local government where the entrepreneur runs his business. Let's say that for our city it is 0.8.
we substitute all values into the equation: 7500 x 1 x 1, 868 x 0.8 x 15% = 1681.2. We multiply the result by the number of months in the quarter and get the final figure of 5043.6 rubles.

back to menu ↑