Cash reform has caused quite a stir in the trading business. Enterprises and companies that use the "impute" are seriously worried. After all, not far off is the day when they will be required to install cash registers. However, some work with this technique today. Can they use the old, non-modernized CCV? After all, the law requires the use of a cash register for UTII only by the middle of next year. And if there is no obligation to connect new equipment so far, can you use the old one? Unfortunately, not everything is so simple.
Changes in the legislation on CCV
Since the beginning of July 2017, the majority of taxpayers have already switched to the box office of a new type. This is due to amendments to Law No. 54-FZ, which regulates work with CCV. The government promises that everyone will benefit from the introduction of new devices. Businessmen will feel relieved due to the reduction in the number of inspections, inspectors - due to the fact that they have less work, and buyers will be able to request an electronic check instead of a paper check.
Do I need a cash register for UTII?
And everything would be fine, but the installation of new devices is associated with financial costs and the solution of technical issues. Not all businessmen can afford it or afford it. But some categories are lucky - the law gives them a respite.
An exception is made for entities that are engaged in the service sector, provided that the buyer is issued a BSO. Also, entrepreneurs without patent offices can work on the patent system. In addition, organizations and individual entrepreneurs on UTII were among the favorites - they may not set up cash registers until July 1, 2018.
Will the extension be extended and for whom?
The authorities say a lot that the second stage of the cash reform will be painless, because the experience of the first will be taken into account. Nevertheless, the question of its possible delay is being discussed at the highest level. Representatives of business circles say that the cost of acquiring and installing equipment can become excessive for small businesses.
Recently, the company "Support of Russia" proposed to postpone at least another year the moment of introduction of online cash desks for those who should do this by early July of next year. It is known that the idea was initially supported by the president of the country, but only in terms of non-commercial business. Later, information appeared that the duty can be postponed for entrepreneurs who conduct trade without hired labor. But it’s too early to talk about this as a future event.
One thing is for sure: for legal entities that trade on UTII, a cash register will be needed by the deadline. Most likely, he will also need an IP, which has employees.
Is it still possible to work at the old cash desk?
Many business entities using UTII work with cash registers despite the absence of such a duty. Are they allowed to use old equipment after July 1, 2017? The answer to this question is unequivocal - no, not allowed! Old cash desks in Russia are no longer used. Absolutely all companies and individual entrepreneurs who knock out cash receipts are obliged to apply new cash register machines from the indicated date. The cash register for UTII, used today, must comply with all the new conditions of the law on KKT.
So the conclusion is obvious - the “manager” can either use the new model, or until the end of June 2018 work completely without cash register.
Old and new ticket offices: what is the difference?
Why is the law so strict? The fact is that modern cash registers are fundamentally different from old ones.Their main purpose is to transmit information about stamped checks via the Internet to the Federal Tax Service. After all, it is not for nothing that they got the prefix “online” to their name?
In order for the device to be able to send data in real time, it must be connected to the Internet and equipped with a fiscal drive (FN). This small device replaced EKLZ - a memory tape that was used in old KKM. For OSNO entities, the drive is designed to operate for 13 months, and for “special modes” and the service sector - for 36 months. After that, the fn should be replaced.
Many old KKM models can be upgraded - it will cost less than buying a new device. To do this, the device must be equipped with a drive and update the software. Such services are provided by manufacturers of cash registers, as well as independent services.
Install now or wait?
So, a cash register for UTII will soon become a necessity. Does it make sense to pull with its installation to the last? The tax service warns against such a decision. There are several reasons for this.
Firstly, there may be a shortage of fiscal drives in the market, as happened before the implementation of the first stage of the reform. At the beginning of the year, there was only one model of FN, and the manufacturer was not able to satisfy demand. Because of this, many companies and individual entrepreneurs simply could not get new equipment or refit existing equipment. Now 3 more drive models are allowed for sale. At the same time, it is estimated that the number of devices that will need FN by July 2018 will grow by about 4 times. In addition to entities for which this will be the primary acquisition of a fiscal drive, almost all the “old men” will turn for them. Indeed, by that time, the time would come to update the drives installed a year ago.
Secondly, there is still enough time for thoughtful preparation. You need to select and purchase equipment, install and “make friends” with the accounting program, train personnel, debug all processes. In addition, until July next year, the Federal Tax Service will not fine entities on UTII. They are still allowed to work without a cash register, which means that there is no reason to punish for the incorrect procedure for using online cash register. So now there is an opportunity to introduce new technology without the risk of a foreclosure.
Features of choice
What cash register is needed at UTII? In general, the choice is left to the businessman, but there is a nuance. It concerns the fiscal drive installed in KKM. The fact is that the entities on UTII, like the rest of the “special regimes”, as well as companies and service providers, are obliged to use the FN, designed for 36 months of operation. It is called from "FN-1 execution 2". Such a requirement is spelled out in Law 54-FZ (Clause 6 of Article 4.1). An exception is made only for those who combine UTII with OSNO, work seasonally or use the cash desk autonomously (if there is a legal right to do this). Such companies and individual entrepreneurs can apply a 13-month fn. Those taxpayers who sell excisable goods must use the same drive at their cash desks.
At the first stage, many entities were not able to purchase 36-month drives because they appeared on sale too late. Therefore, the tax service as an exception allowed everyone to use FN for 13 months. But this preference is temporary. Now in the register of KKT, which is maintained by the Federal Tax Service, there are many models equipped with drives with a validity period of a fiscal key of 36 months. Here it is worth looking at them, choosing a cash register for UTII. For the same “special regimes” who already use FN, the next time you replace them, you must select a drive for 36 months.
Issue price
The introduction of an online cash desk requires certain financial costs. Together, they are estimated at a minimum of 35–40 thousand rubles for entities that must use a 36-month fiscal drive. Inexpensive KKT models cost around 20 thousand rubles, suitable FN - about 12 thousand rubles.The remaining costs consist of payment under the OFD agreement, expenses for the production of an electronic signature and others.
By the way, preferences can be made to individual entrepreneurs. State Duma deputies passed the first reading of the bill, which provides for a tax deduction for the purchase of cash registers. The document is about the amount of 18 thousand rubles for one copy of the CCT, which the IP will register in 2018. True, the document has been without movement since the end of 2016, but there is still time for its adoption.
To summarize
In conclusion, we summarize everything that is said above. If the “manager” works with the cashier, then this should be a new model apparatus. At the same time, the use of cash registers at UTII is not yet mandatory, but only until July next year. Perhaps non-trading activities will be exempted from the obligation to put KKM for some time. It is also possible that some concessions will be introduced for entrepreneurs. However, this is only in the draft.
Obviously, the application of CCP to the “chief executives” cannot be completely avoided - it is only a matter of time. So the logical decision would be to start preparations now. You need to choose a cash desk with the right fiscal drive, equip your retail premises, and ensure the conditions for data transfer to the Federal Tax Service. In addition, now you can work in test mode - there is still time for this.