Resolution No. 682709-7, adopted on 05.04.2019, amended a moratorium on fines for housing and communal services and public transport drivers who were supposed to switch to cash register equipment (KKT). In addition, according to the amendments, online cash registers were canceled for a number of entrepreneurs in 2019.
The postponement of the use of online cash registers until 2021 is necessary for a more comfortable, gradual transition to the use of CCP for representatives of small businesses and micro-businesses.
Who was canceled online cash registers until 2021?
Individual entrepreneurs have the right to a postponement from the transition to CCP:
• working independently without hired employees, engaged in trade in self-made products (homemade cakes, toys, socks, pickles, jams, etc.);
• working independently without hired employees, performing work (repairing shoes or equipment, wood carving or hand-made furniture, etc.);
• working independently without hired employees, providing services (haircut or manicure, tutoring, nannies, etc.).
This postponement is timed to an experimental project of self-employed citizens with a separate tax regime. Geographically, the project still has limitations, but it is planned to bring it to the federal level by 2021. The postponement of the use of the cash register gives time for self-determination, choosing either the status of a self-employed citizen without using a cash register, or an individual entrepreneur and using the cash register from 2021.
Individual entrepreneurs are allowed not to use online cash registers, and this is allowed when:
• retail sale of shoe covers;
• selling tickets to the theater from hands or from a tray (excluding ticket sales on the Internet);
• lease of living space together with a parking space (the parking space must be located in apartment buildings and be the property of the entrepreneur).
For some categories of entrepreneurs on imputation (UTII) and patent (PNS), concessions were introduced regarding the use of CCP. IP data include:
• consumer cooperatives;
• homeowners associations (HOA), real estate owners associations (TSN), horticultural non-profit partnerships (SNT) (according to statutory activities);
• educational, sports institutions;
• health-improving, physical culture, cultural centers, etc.
The relief is that these categories of individual entrepreneurs have the right not to use the cash register in the case of providing specialized services and accepting payments remotely. Providing third-party services or accepting cash settlement requires the mandatory printing of a check by means of a cash register.
For enterprises with remote trade, retail or courier delivery, as well as for taxis and minibuses, a separate exemption has been introduced, allowing the use of one cash register installed remotely. The scheme of using the cash register in this case is as follows: you can install a cash register in the office and not print a cashier s receipt by presenting a ticket to the client or sending a QR code, which will allow you to receive a receipt in electronic format during the day.
The postponement of the use of online cash registers, of course, is an excellent chance for small businesses to approach trade automation gradually, to decide for themselves whether it is worth leaving the individual entrepreneur, going into the self-employed category or vice versa. Each entrepreneur should carefully study amendments No. 54-FZ, in particular, on a deferral, so as not to mistakenly decide that the right not to apply CCP until 2021 also applies to your activities, because non-use of CCP will lead to fines from the Federal Tax Service.
The size of penalties can range from 10,000 to 30,000 thousand rubles for the first offense, and these are quite significant amounts for a small business. A repeated offense will not end with a fine, an entrepreneur may be suspended from activity for 90 days, but this is in the event that the amount of goods sold without a cash register will be over 1 million rubles.
In order not to run into a fine or suspension from activities, you should carefully study the amendments and changes to the legislation.
The postponement of the use of online cash registers until 2021 is an excellent chance for entrepreneurs to prepare for the transition to CCP gradually, approaching the selection, purchase, installation and configuration of equipment slowly, making all the preparations in advance.