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From July 1, 2019, the next amendments to the law "On CCP" No. 54-FZ, which are called the third wave of transition to. It was assumed that after this there would be no other innovations, but the latest news suggests otherwise.

Just three weeks before the control date, some without employees were exempted from using the online cash register from July 1, 2019. But the exemption is temporary, because this category has been given a delay of up to two years, i.e. up to 1 July 2021.

The question of who should switch to the new CCP is really confusing. The Federal Tax Service has even developed a special test for those who doubt their obligation to use the cash register. Let's take a look at this topic together.

Who may not apply CCP from July 1, 2019

First, let's talk about those who received a temporary delay of up to two years. This benefit just the other day (Law No. 129-FZ of 06/06/2019) was provided to individual entrepreneurs without employees who are engaged in:

• provision of services;
• performance of work;
• sale of own products.

The taxation system on which the IP works does not matter. The main thing is to comply with restrictions on types of activities and not have hired personnel. If the entrepreneur hires workers, then you need to switch to online cash desks with an Internet connection. It takes 30 days after the conclusion of the first one to register a CCP.

But from July 1, 2021, these entrepreneurs will still have to install cash registers and issue cash receipts to customers. Unless, of course, they are granted a new reprieve until some later date.

Is it possible to continue issuing a BSO if there is a right to work without a cash register? After all, it was assumed that from 2019, strict reporting forms would be completely replaced by cashier's checks. In the letter of the Ministry of Finance dated April 18, 2019 No. 03-01-15 / 28134, we found the response of the department that the abolition of the BSO is premature. Forms will be canceled when there are no more grounds for their use.

And who is completely exempt from the use of cash registers? This list is provided in Article 2 of Law No. 54-FZ.

1. Online cash desks are not needed for individual entrepreneurs who received the following activities:
   • Repair and tailoring of clothing, fur, leather, knitwear, hats
   • Repair, cleaning, coloring and tailoring of shoes
   • Dry cleaning, dyeing and laundry services
   • Manufacture and repair of metal haberdashery, keys, license plates
   • Furniture repair
   • Services of a photo studio, photo and film laboratories
   • Repair of housing and other buildings
   • Manufacture of installation, electrical installation, sanitary and welding works
   • Glazing of balconies and loggias, cutting glass and mirrors, artistic processing of glass
   • Education of the population in courses and tutoring
   • Looking after and caring for children and the sick
   • Acceptance of glassware and secondary raw materials, except for scrap metal
   • Leasing real estate owned by sole proprietorship
   • Manufacture of products of folk art crafts
   • Production services
   • Production and restoration of carpets and rugs
   • Repair of jewelry, bijouterie
   • Chasing and engraving jewelry
   • Mono and stereo recording of speech, singing, instrumental performance
   • Residential cleaning and housekeeping
   • Home interior design and art services
   • Porter service at stations and ports
   • Pay toilet services
   • Cooking services for cooking at home
   • Services related to the marketing of agricultural products
   • Services related to the maintenance of agricultural production
   • Services in green economy and decorative floriculture
   • Private detective activity
   • Excursion services
   • ritual services
   • funeral services
   • Services of street patrols, security guards, watchmen and watchmen
   • Services for slaughter, transportation, distillation, grazing
   • Manufacture of leather and leather goods
   • Collection and harvesting of food and non-timber forest resources, medicinal plants
   • Drying, processing and preservation of fruits and vegetables
   • Production of fruit and berry planting materials, growing seedlings
   • Production of bakery and flour confectionery products
   • Forestry and other forestry activities
   • Translation and interpretation activities
   • Care for the elderly and disabled
   • Collection, processing and disposal of waste, as well as processing of secondary raw materials
   • Cutting, processing and finishing of stone for monuments
   • Provision of services for the development of computer programs and databases
2. Cash desks are not used for non-cash settlements between individual entrepreneurs and organizations. However, when making a payment to a counterparty using a card, a cash receipt must be issued.
3. Without a cash register, you can trade some goods:
   • newspapers and magazines on paper;
   • related products in newspaper and magazine kiosks, provided that the share of sales of newspapers and magazines is at least 50% of revenue, and the range of such products is approved by the executive power of the constituent entity of the Russian Federation;
   • securities;
   • food in educational institutions during training sessions;
   • on the territory of markets and fairs from trading places that do not ensure the safety of goods, as well as from open counters inside covered market premises, except for goods included in;
   • retail trade, except for goods requiring certain conditions of storage and sale; technically complex; subject to mandatory;
   • ice cream in kiosks, as well as soft drinks, milk and drinking water for bottling;
   • handicrafts;
   • shoe covers at retail;
   • kvass, milk, vegetable oil, live fish, kerosene from tankers;
   • vegetables and gourds in season.
4. Organizations and individual entrepreneurs may not use cash register equipment if settlements with consumers are carried out in remote or hard-to-reach areas (except for cities, regional centers, urban-type settlements) indicated in the list approved by the authority of the constituent entity of the Russian Federation.
5. Individual entrepreneurs who switched to payment are not required to issue a cash receipt. However, individual entrepreneurs without employees who provide services have already received a deferment on the application of CCPs in all tax regimes until July 1, 2021. But at the same time, they do not have a limit on the amount of annual income of 2.4 million rubles. That is, for the time being there is no point in switching to NAP just to avoid using the cash register.
6. Without CCP, pharmacy organizations located in the FAP of rural settlements are entitled to work. Rural outpatient clinics, FAPs, general medical practice centers have the same right if they independently sell medicines outside pharmacy organizations.

Who should use cash registers

All other organizations and entrepreneurs must use CCP in their calculations. For those who trade on or the taxation system, there is nothing unexpected in this. After all, the exemption from cash desks was valid only for PSN, as well as for the provision of services to the population.

The transition to online cash registers began on July 1, 2017. Two years of their work in mass mode showed that both retailers and customers have adapted to the new devices. Indeed, the issuance of a check with the simultaneous transmission of data to the IFTS takes only a couple of seconds longer than on the old cash register.

However, innovations in the law have changed the very concept of settlements with consumers and partners. And if earlier a cash receipt was issued upon receipt of payment in cash or by card, then later online payments were added here.

In addition, since 2019, additional situations have appeared in which a CCP is required:

• receiving payment from an individual to a current account (except for services to the population in the field of education, physical culture and sports, in the field of culture);
• withholding from the salary of debts for goods, works, services sold to the employee;
• offset and return of prepayments or advances;
• sale of tickets in public transport (instead of a cash receipt, you can issue a ticket with a QR code);
• acceptance of payment for housing and communal services (except for homeowners associations and housing cooperatives);
• issuance of loans to pay for goods, works, services;
• issuance or receipt of other consideration for goods, works, services.

If you are not sure whether it is necessary to issue a cash receipt in a particular situation, contact your inspection office with a written question or through the contact form on the website of the Federal Tax Service. You can also call the tax hotline.

Fines for non-use of CCPs can reach the full amount of the calculation, and their minimum amount is 10 thousand rubles for individual entrepreneurs and 30 thousand rubles for LLC. For a repeated violation, if the total amount of settlements exceeded one million rubles, the business will be suspended for up to 90 days.

Registration of cash registers

Before you buy and register a cash register, you need to make sure that the model you have chosen is included in the register of the Federal Tax Service. If the fiscal drive is not built into the cash register, but is purchased separately, it must also be checked.

The same check must be made when choosing a fiscal data operator. All legal CRFs are included in the official list. To conclude an agreement with the operator, please contact the contacts indicated in the list.

If everything is in order, you can proceed to the registration of the CCP itself. To do this, submit an application in the form approved by the Order of the Federal Tax Service of May 29, 2017 No. ММВ-7-20/484. Contact any IFTS in person, through a representative or by mail with a list of attachments.

If you have an enhanced qualified electronic signature, apply online. This can be done through the taxpayer's office on the website of the Federal Tax Service or through the selected fiscal data operator.

After registering the cash register, the tax office will send you the registration number of the cash desk. Enter it into the fiscal drive and send the registration report to the Federal Tax Service. Within 10 working days from the date of submission of the application, the inspection will send a registration card. From this moment on, the cash register is ready to work and can issue cashier's checks.

Please note: those who work in settlements with less than 10 thousand people are not required to switch to online cash desks with an Internet connection. It is necessary to use cash registers, but without the obligatory conclusion of an agreement with the OFD and the transfer of online data to the tax office (order of the Ministry of Telecom and Mass Communications of December 5, 2016 N 616).

Cashier's tax deduction

For businesses, switching to new checkouts is more expensive than before. After all, the cost of purchasing the device itself was supplemented by the payment for OFD services (the cost of maintenance for a year exceeds 3,000 rubles) and Internet access. Is it possible to recover at least part of these costs?

This opportunity was provided only to individual entrepreneurs on UTII and PSN. When registering an online cash register before July 1, 2019, they can still receive a tax deduction. The maximum deduction amount is 18,000 rubles per cash register.

The exception is entrepreneurs on a patent and imputation in the field of catering and retail, who have employees. They could receive their deduction when registering the cash desk until July 1, 2018. Now it is no longer possible to take advantage of this opportunity.

All other businessmen were not entitled to the deduction at all. But the cost of purchasing an online cash register for individual entrepreneurs and organizations is taken into account when calculating the tax base. An exception is the mode in which cost accounting is not kept.

If you plan to claim a deduction for the purchase of a cash register, then register it before July 1, 2019. Further, the procedure depends on the tax regime.

1. On UTII, information about the cash register for deduction is indicated in. In the same place, the tax is calculated and it is reduced by cash costs, but within 18,000 rubles. If the tax is small and does not allow you to take into account the entire amount at once, then the balance is transferred to the next quarter.
2. It is necessary to report the purchase of an online cash desk for individual entrepreneurs on PSN in a specially approved form.

Approved a deferment for individual entrepreneurs without employees who sell goods of their production, provide services or perform work. These entrepreneurs will be able to switch to an online checkout from July 1, 2021.

For everyone else, the need to switch to an online checkout from July 1, 2019 remains relevant. Cash needed:

• entrepreneurs without employees engaged in retail trade, including through vending machines;
• Individual entrepreneurs and legal entities with employees who provide services and issue "old BSOs".

When you don't need an online checkout

The amendments expand the list of those who are exempt from the obligation to install an online cash register.

Now sellers of shoe covers and sellers of tickets to the theater from a tray or from their hands do not need a cash desk. And the cash desk can not be used by entrepreneurs who rent out their housing along with a parking space.

With non-cash payments, for example, through bank branches, ATMs and online banks, you can not use the online cash desk in certain areas. These include:

• services provided for by the charter of horticultural, horticultural, non-profit partnerships, housing and other consumer cooperatives, homeowners' associations to their members and acceptance of payment for housing and utilities;
• education services in educational organizations;
• sports services in sports organizations;
• services of houses and palaces of culture, houses of folk art, clubs and centers of cultural development, ethno-cultural centers, centers of culture and leisure, houses of folklore, houses of crafts, leisure houses, cultural and leisure and cultural and sports centers.

If in all the cases listed above there is direct contact with the client and he pays in cash or by card, an online cash desk is needed!

What will change in the issuance of checks

It will be possible not to send a check for advance payment to clients if you provide educational services, security services, utilities services, and services of resource provider organizations. For the Federal Tax Service, a check will need to be generated once a month for all transactions and sent within 10 days after the end of the billing period.

Remote CCP

The amendments establish a list of situations in which a remote online cash desk can be used. This is:

• peddling and distance selling, for example, through couriers;
• payments for services through automatic devices (gas stations, car washes, automatic laundry);
• field services, for example, installation of windows;
• services with the issuance of BSO;
• sale of tickets by conductors or drivers in the salon of public transport;
• services of management companies, homeowners associations and service providers.

In these cases, the check can be transferred to the client in one of two ways:

1. send information to email or phone to search for a check on the website of the Federal Tax Service or OFD;
2. allow you to read the QR code. When a person reads the code, he will be able to find the check in the application of the Federal Tax Service and, if necessary, print it. Such a check is equal to a check generated on a cash register or sent in electronic form.

But the amendments do not cancel the ability to use a regular online cash register at the place of settlement.

Using a remote online cash register in transport

The amendments give conductors and drivers of public transport the opportunity to use a remote cash desk and transfer checks to passengers in several ways:

• issue a paper or electronic check generated at the online checkout;
• send by mail or sms the details of the check and a link to the site where it can be downloaded;
• show a QR code so that the client can read and find the receipt in the application and, if necessary, print it;
• print the receipt details on the ticket.

Simplification for housing and communal services

Management companies and companies supplying resources will have 5 days to generate a check after payment and send it to the Federal Tax Service. Customers do not need to send a check unless they request it in writing. The client can send such a request within 3 months after the receipt is generated.

The next stage of transition to the new CCP has begun. From July 1, 2019, about one million more organizations and individual entrepreneurs began to use online cash registers. We will tell you who should switch to a new CCP, what equipment should be purchased and what procedure should be followed with it.

The last stage of the transition to CCP was to take place on July 1, 2019 (Article 7 of the Federal Law of July 3, 2016 No. 290-FZ). Companies that have to use online cash registers from July, it is better to hurry up with the purchase. If you do it at the last moment, there is. However, there are those who can postpone the purchase.

Online cash registers 2019: changes in the law and new business opportunities

The two main laws to be followed when switching to online cash registers are the law of May 22, 2003 No. 54-FZ on the use of cash registers and of July 3, 2016 No. 290-FZ - Article 7 on the postponement of the transition to online cash desks . According to these documents, on July 1, 2019, the third stage of the CCP reform began: new categories of taxpayers are required to switch to online cash registers, but fresh amendments to the procedure have recently been adopted.

On June 6, 2019, the President of the Russian Federation signed the law amending Law 54-FZ. The document (download from the link below) was published on June 7 on the Official Internet Portal of Legal Information (publication.pravo.gov.ru). You can download from the link:

Business opportunities as a result of the adopted changes:

• You can postpone the choice and purchase of an online cash register for another two years (until July 1, 2021);
• Save money on the purchase of a cash register and use it for other business purposes;
• Try to work as self-employed.
• You can test a new special mode and then choose it, or the usual simplified, UTII and apply CCP.

We will tell you who now needs and does not need CCP.

Who does not need an online cash register from July 1, 2019

Organizations that trade remotely through couriers can use one remote cash register. That is, you do not have to supply each CCP courier.

If the organization works with a remote machine, there is no longer an obligation to print a paper receipt. The buyer can ask for an electronic document or at the time of payment receive a check on the phone using a QR code. A printout of such a check is equated to a paper or electronic check.

Who should switch to a new cash register from July 1, 2019

1. IP on the patent system and UTII, who sell goods NOT of their own production and do not hire employees;
2. individual entrepreneurs on the patent system and UTII who provide services or perform work and have employees;
3. Companies and individual entrepreneurs that previously issued strict reporting forms, including transport organizations when selling tickets by a driver or conductor in transport
4. Individual entrepreneurs without employees who trade through vending machines (leading vending business);
5. IP on a patent without employees with the type of activity:

• hairdressing and cosmetic services;
• repair and maintenance of household radio-electronic equipment, household machines and household appliances, clocks, repair and manufacture of metal products;
• maintenance and repair of vehicles and motor vehicles, machinery and equipment;
• provision of road transport services for the transportation of goods by road;
• provision of road transport services for the transportation of passengers by road;
• veterinary services;
• conducting classes in physical culture and sports;
• provision of services for the transportation of passengers by water transport;
• provision of services for the carriage of goods by water transport;
• hunting management and hunting;
• engaging in medical activities or pharmaceutical activities by a person who has a license for these types of activities;
• rental services;
• production of dairy products;
• commercial and sport fishing and fish farming;
• repair of computers and communication equipment.

Early transition to the online cash register (until 07/01/2019)

For some companies, online cash registers will become mandatory only from July 1, 2019. But at the same time, they can use online CCP now and are required to comply with the rules. Inspectors have the right to fine the company for errors when working with online cash registers. Including if CCP is applied ahead of schedule. If the company has registered and started using the online cash register ahead of schedule, then it is obliged to carry out each operation correctly. That is, it is necessary to fulfill the requirements for working with CCP.

Penalties for online cash registers from July 1, 2019

There are fines for non-use of cash registers. for each check not sent to the Federal Tax Service:

• For organizations - from 3/4 to 1 of the amount of the calculation without the use of cash registers, but not less than 30 thousand rubles;
• For an official - from 1/4 to 1/2 of the amount of the calculation, but not less than 10 thousand rubles.

If the Federal Tax Service finds that the retailer violates the rule again, and the settlement amount is more than 1 million rubles, then it will have to stop its activities for up to 90 days. The official will be disqualified for a period of 1-2 years.