The Tax Service has put forward a new form and format of the notification required for the registration of tax deduction for expenses on cash registers for business on the PSN. The updated notification form and format will come into use on June 10, 2019. The order on these changes No. ММВ-7-3 / 138 @ dated 03/18/2019 is presented on the Official Internet portal of legal information.
Let s repeat the algorithm for registering a tax deduction at the cash desk once again, for whom the deduction is and how to issue it, because entrepreneurs have less than a month to buy, register and submit documents for a tax deduction. Who is eligible for the deduction?
In accordance with No. 349-FZ, until July 1, 2019, a deduction can be obtained:
• business on UTII and PSN without personnel for hire;
• business on PSN and UTII with staff for hire, not providing catering services, not engaged in retail trade.
Who, in accordance with No. 54-FZ, must switch to the use of cash registers in July:
• business on PSN and UTII, which sells improperly manufactured goods, without personnel for hire;
• a business performing work and providing services with hired personnel;
• business issuing strict reporting forms (SRF);
• business with vending without personnel for rent.
The last deferral until 07/01/2021 on the use of online cash registers affects businesses without staff for hire who sell home-made goods or independently perform work or provide services. It is currently not specified whether the category of entrepreneurs will be able to receive a deduction with a delay when switching until July 2019.
An individual entrepreneur can compensate for the costs of purchasing a cash register with a fiscal drive and software, as well as the work of a fiscal data operator and services for setting up and registering a cash register. The maximum amount of deduction for expenses per cash desk is 18 thousand rubles.
At the same time, for a business on imputation (UTII), the restriction on tax deduction applicable to insurance premiums and hospital benefits is invalid, which is confirmed in the letter of the Ministry of Finance dated 20.04.2018 No. 03-11-11 / 26722. Therefore, this category of taxpayers has the right to receive a deduction that compensates for the costs of the cash register in full.
How do I get a tax deduction? A business on imputation carries a declaration to the Federal Tax Service indicating the deduction data, a business on a patent sends a notification to the Federal Tax Service, but this is if you have already bought a cashier and registered it with the tax office. What to do if July is coming soon, and you have not had time to do anything?
1. Purchase an online cashier with a suitable fiscal drive.
2. Issue a qualified electronic signature (CEP), which you will need for registration, execution of a contract with the OFD, as well as when working with marking, if required. if not.
3. Enter into a contract with the OFD.
4. Register the cashier with the Federal Tax Service.
The result of registration is a cash register registration card (usually in electronic form in the taxpayer s personal account, but you can personally contact the Federal Tax Service for an extract of such a card). At this stage, you should collect three documents that are necessary for registration of tax deduction: a registration card, a TORG-12 invoice for the purchase of a cash register and an act of completed work on setting up and connecting a cash register.
5. Notify the tax office about the purchase of the cash register.
Business on imputation enters data on the deduction in the tax return and sends it to the Federal Tax Service. Let us clarify that in the third section of the tax declaration in line 40 the amount of the quarterly tax is indicated, and if it exceeds 18 thousand rubles, then we enter 18 thousand rubles, since it is impossible to claim a large amount. Line No. 50 of the fourth section requires the display of the amount of expenses, but not exceeding 18 thousand rubles, even if more was spent on the purchase and implementation of the cash register. The Federal Tax Service will ask for confirmation of expenses, here you will need a registration card, a TORG-12 invoice for the purchase of a cash register and an act of completed work on setting up and connecting a cash register. If the amount of the quarterly tax is less than 18 thousand rubles, and more or the same is spent on the cashier, then the residual amount of the deduction can be carried over to the next period, reducing the tax in the next quarter.
A business on a patent sends a notice of tax deduction to the Federal Tax Service. And in this case, if the amount of tax deduction for expenses on the cash register is higher than the amount of tax charged, you can apply the remainder to the tax on another patent, if any. If the documents do not match, the Federal Tax Service will inform you within twenty days from the date of receipt of the application for a tax deduction, which will allow you to correct the shortcomings and send the notification again.