Changes in the implementation of cash payments made a lot of noise among businessmen. The law on the introduction of new cash registers came into force in mid-2017. Since then, many of those who previously could accept money from individuals without cash registers have lost or will lose such a right in the near future. What do companies and entrepreneurs need to know in order not to violate the legislation on CCV?
What changed
Since July 1 of this year, amendments to the law on cash registers No. 54-FZ have been amended. The changes are so serious that they completely change the entire procedure for settlements with individuals. Among other things - the introduction of cash registers for those entities that have not previously used them. The amendments affected not only cash, but also electronic funds, such as bank cards, the currency of online wallets and even payment orders.
The concept of “online cashier” has appeared - this is a machine that not only knocks checks, but also sends them via the Internet to the Tax Service server. Transfer is carried out through an intermediary - the operator of fiscal data. Thus, any transaction conducted through the cash desk of an organization or entrepreneur immediately falls into the tax office. This brings the control of calculations to a completely different level. After the widespread introduction of new cash registers, inspections will become irrelevant, and the Federal Tax Service plans to completely abandon them in the future. Businessmen themselves should also feel better, because inspectors will go less often, and reporting should be simplified.
Who the change has already touched
Starting July 1, 2017, the use of old cash registers without the function of transmitting information via the Internet in Russia is prohibited. All economic entities, which are supposed to knock out cash receipts, today work through online cash desks. And this is absolutely all organizations and individual entrepreneurs applying the basic taxation system or “simplification”.
So far, the exception to this group is companies and service business entrepreneurs, regardless of the taxation system used. They can give customers strict reporting forms (SSRs) printed in print shops. But this is temporary - the law on the introduction of cash registers gives such an opportunity only until July 1, 2018. From this date on, to print forms, you need to use special machines, which, in fact, are a type of cash register equipment. They are called BSO-KKT. Alternatively, you can give customers a regular cashier's check, formed using the online cashier. In any case, the sellers of services cannot be avoided installing the device.
Mandatory introduction of cash registers for the rest
Many small companies and entrepreneurs at UTII still do without KKT. The law allows them. Instead of cash receipts, at the request of the buyer, they issue other documents, most often - sales receipts. Also, they are not obliged to use IP cash registers on a patent.
However, all this will end soon. Under the new rules, entities at UTII, as well as individuals at PSN, will soon receive an obligation to make settlements with individuals using cash register. The specific date for the introduction of cash registers is specified in the law, but most likely, it will be changed.
Second phase of the CCV reform
The current version of the law established that the second stage of the cash reform should take place on July 1, 2018. While it is assumed that by this time cash registers will have to install companies and entrepreneurs who pay UTII, as well as entrepreneurs on a patent.In addition, by the same time, the cash departments will have to implement entities that implement services for BSO.
The introduction of cash registers is associated with very tangible costs. Therefore, public organizations engaged in supporting small businesses turned to the authorities with a proposal to postpone the universal transition to the box office to a later date. This will give small businesses time to prepare. As a result, bill No. appeared on the government portal of legal acts 02/04/10-17/00074161 about the cash "delay". It was developed with the consent of the President of the Russian Federation, and there is no doubt that it will be adopted soon.
For whom a delay is expected
So, the introduction of cash registers for payers of a single tax on imputed income and IP on a patent, it is proposed to postpone. However, preference will not be given to everyone. Organizations that use UTII or are engaged in the service sector, as was originally decided, will switch to the CCV from July 1, 2018. Also, online cash registers should be acquired by this time by entrepreneurs at UTII or PSN, if their activity is related to the sale or sale of catering services, and at the same time they use hired labor. The rest of the entrepreneurs on an “impute” or a patent, that is, those whose activities are not related to trade or who work without employees, must deliver cash registers by July 1, 2019.
The mentioned amendments are introduced into the law on the introduction of cash registers. For IP, this means almost a year and a half of preparation. Although it is possible that some changes will be made to the project. In any case, individual entrepreneurs who have not yet installed cash registers and would like to postpone this moment should monitor the fate of the bill very carefully.
Who can work without KKM
The introduction of cash registers from 2017 does not apply to everyone. The Law on CCV makes an exception for certain types of activities, in which subjects may not use cash registers. This activity is mainly related to trade in non-stationary objects. This is the sale of milk and kvass from barrels, ice cream and newspapers in kiosks, retail trade, the sale of goods at fairs, weekend markets. The rules do not apply to the reception of glass containers, shoe repair, the manufacture of metal haberdashery, childcare, elderly and sick people, and so on.
Perhaps, by the time of the mandatory introduction of cash registers for all business entities, the list of activities that can be carried out without a CCP will be expanded.
Settlements with legal entities: when is a cash register needed?
The new rules apply not only to receiving payment from the public. And although in the general case, settlements between campaigns and / or individual entrepreneurs are carried out without CCP, there is an exception here.
The obligation to use the cash desk also extends to payments by electronic means of payment, which are bank cards. And they can be issued not only for individuals - there are so-called corporate cards. So, if a product or service is paid with the presentation of such a card, the seller is obliged to knock out the check despite the fact that in this case payment is made between organizations.
The key here is the phrase about presentation. It means that an employee of the organization pays for goods with a corporate card in the supplier’s office, presenting it to the seller or inserting it into the terminal. In this case, the use of CCP If the purchase is paid by a corporate card via the Internet, that is, a transfer is made from the company’s card to the supplier’s account, then the cash receipt should not be punched.
Accepting payments for goods and services online
Online stores have been extremely popular lately. This trading format implies the ability to accept payment online by bank cards and electronic currencies. What is the situation with online stores with the obligation to use cash desks?
In terms of cash acceptance, nothing has changed.If the goods are delivered by their own courier, who accepts payment in cash or by credit card, it is necessary to give the buyer a cash receipt. So it was before.
But with regard to online payment, there have been changes. Before the introduction of cash registers of the new sample, the buyer did not receive a check in this case. He received an email confirmation of payment from the payment system - that was enough. However, cash desks are now endowed with the ability to transmit digital data. Therefore, in the case when the buyer cannot be issued a paper check or he does not want to receive it, the seller must send him a check in electronic form. It is a complete analogue of paper and has the same strength.
However, to generate an electronic check you need cash register equipment. Therefore, online stores that accept payment from customers online by credit cards must deliver KKM. This applies to accepting payments via the Internet not only for goods, but also for services.
The specifics of online trading is that it is carried out around the clock. And sellers must issue checks to their customers at the time of settlement. That is, the CCP in the online store should operate around the clock and without human intervention. For this, the cash register is integrated with the store’s content management system. If payment is accepted exclusively online, then the store can use KKM, which does not print a paper check, but only forms it in electronic form.
Tax deduction
Since it became known about box office reform, many small businesses have been puzzled. On average, the cost of one piece of equipment is estimated at 40,000 rubles once and another about 15,000 rubles annually. Implementation of CCPs can become a rather heavy financial burden, especially if there are several implementation points.
Facilitates his power by providing a tax deduction. True, only individual entrepreneurs can count on it, and not all. For companies, such a concession "does not threaten" in principle.
The deduction will be provided from the amount of the calculated tax and will amount to 18,000 rubles for each cash desk. It will be possible to deduct the amount spent on the purchase of the device, on the purchase of a fiscal registrar (this is an expensive memory module for the new cash desk, which must be periodically changed), the costs of purchasing special software and other expenses associated with the implementation of online cash registers.
The amount of the deduction is comparable with the average value of the cash register. However, taking into account the associated costs, it is clear that it will not be possible to fully meet the deduction amount. Nevertheless, it will still help to reduce the costs of implementing CCVs.
Conditions for applying the deduction for the installation of CCP
Entrepreneurs who want to receive a benefit are subject to certain requirements. Firstly, this is a tax regime - the deduction will only apply to individuals who use UTII or PSN. Secondly, the registration of the CCP in the tax service for the application of the deduction must be carried out at a certain time:
- for entrepreneurs of the sphere of trade and public catering, who have employees, in the period from February 1, 2017 to July 1, 2018;
- for entrepreneurs engaged in “non-trading” activities, as well as for those who are engaged in trade and catering, but do not attract workers - from February 1, 2017 to July 1, 2019.
The deduction initiative still exists in the form of a bill, but it has already been adopted by the State Duma. So in the near future, these changes will become law. This serves as additional confirmation that for entrepreneurs on UTII and PSN who work without employees or do not engage in trading activities, the deadline for the introduction of cash registers will be shifted to July 1, 2019.
What you need to know about online checkout
So, almost all business entities will sooner or later be forced to introduce CCV. The main steps in this process are as follows:
- Choose and purchase a suitable cash register. KKM are stationary and mobile, with the ability to print paper checks and without it.However, in any case, the device must be included in the Register posted on the website of the Federal Tax Service.
- Purchase a fiscal drive. For entities that use special modes or provide services, with some exceptions, drives are intended for a period of 36 months. The peculiarity is that they cost much more than usual (by 13 months).
- Select the operator through which fiscal data will go, and conclude an agreement with him.
- Equip the room where the cash desk will be installed with Internet access. Any method is suitable - wired connection, WiFi, 3G / 4G.
- Get an electronic signature certificate at any certification authority.
- Establish a cash desk and configure communication with the OFD server.
- Register a copy of CCP at the Federal Tax Service. This is most conveniently done through the tax service website.
To summarize
The mandatory introduction of cash registers from 2017 makes the calculations transparent and facilitates their control. Today, the use of new CCPs in settlements with the population is required for all companies and individual entrepreneurs who use DOS or STS. An exception is made only for the service sector, provided that the BSO is issued, but it is temporary. Entities at UTII and entrepreneurs at PSN will also soon acquire online cash desks without fail. When exactly - until this issue is finally resolved. Most likely, some of them will receive a delay until July 1, 2019.
In order to comply with the requirements of the law, in addition to the cash register itself, you need to purchase the correct fiscal drive, select the CRF and register the CCP with the Federal Tax Service. All this will require financial costs. So that the introduction of cash registers for individual entrepreneurs at UTII and PSN does not become an excessive burden, it is proposed to provide them with a tax bonus. This will help the smallest business to rebuild on a new order of work with less loss.
