Amendments No. 54-FZ form the reform of the transition to work with online cash registers in stages with deferrals for certain categories of entrepreneurs. Until July 1, 2019, it is required not only to purchase an online cashier and a fiscal drive, but also to prepare the device for operation in accordance with all the rules of the law.
By July 2019, the following must carry out activities using online cash registers:
- Individual entrepreneurs and organizations on a patent (PSN) and vmenenka (UTII) providing services / performing work;
- Individual entrepreneurs and organizations on a patent and imputation, with retail trade activities or work in the field of public catering without employees for hire;
- Individual entrepreneurs and organizations on a patent and imputation when selling low-alcohol products without employees for hire;
- Individual entrepreneurs and organizations that issue strict reporting forms (SRF) instead of checks and provide services / are engaged in the performance of work with employees for hire, excluding the catering sector;
- IE engaged in vending without employees for hire.
If you do not start working with the online cashier by July, you can get a retaliatory blow from the tax authorities in the form of fines and temporary suspension of activities. So, trading without an online cash register can threaten individuals with a fine of 10,000 rubles or a suspension of activities for a period of 3 months; for legal entities with a fine of 30,000 rubles or a suspension of activities for a period of 2 years.
Working with a cash register that does not meet the requirements of the current legislation, as well as the failure to issue a cash register receipt / SRF in paper or electronic format (at the buyer s request) may result in both a warning and a fine of 10,000 rubles.
How to go to work with an online cashier? It is necessary to buy a cash register device that connects to the Internet network, since this is one of the main requirements for online cash registers – the Internet is needed to interact with the fiscal data operator (OFD), which transfers information about sales to the tax service. All suitable models of online cash registers are marked in the register of cash registers presented on the FTS website
The choice of an online cash desk depends on the specifics of the business, you can study the types of online cash desks on your own or consult with an experienced specialist who will help you make the right choice. For example, when buying a cash register in a small grocery store, it is better to focus on the possibilities of connecting the scanner and working with the Unified State Automated Information System, but if an individual entrepreneur provides services (“master for an hour”), then you should pay attention to the portability of the device and the possibility of a wireless Internet connection. for vending, the function of sending an electronic check to the buyer, etc. is important.
In addition to choosing an online cash register, it is required to register a cash register with the tax office. The registration of the cash desk and the fiscal registrar can be done on your own, but this option is not without difficulties and risks. There is a simpler and more effective way – contacting a service center, where competent specialists will do everything in the shortest possible time, however, the longer you delay the transition, the fewer free specialists and the more expensive their services. It is beneficial to acquire a cash desk in advance also due to the presence of a tax deduction.
Categories of taxpayers with a deferral until 07/01/2019 can receive a tax deduction for the cost of purchasing an online cash register, fiscal accumulator, OFD and cash register registration, in the amount of not more than 18,000 rubles per one unit of cash registers. However, it is necessary to buy and register a cash register (only a cash register from the tax register) before July 2019 – only in this case, you can claim a deduction.
How do I get a tax deduction? Firstly, we buy an online cash register, and secondly, we register a cash register until 01.07.2019, and thirdly, if an individual entrepreneur works on imputation, we send a tax return to the Federal Tax Service, if an individual entrepreneur works on a patent, we send a form to the Federal Tax Service on tax deduction with an electronic signature (the function is available on the tax website).