Online ticket office: will there be a delay until 2020
Entrepreneurs in Russia are faced with the need to use cash register equipment: conversations on the introduction of CCPs have been ongoing since 2016. Over the past 3 years, more than 2 million online cash registers have been registered, and there is a shortage of appropriate equipment in the market due to "rush" demand. What are the latest news and what changes will small businesses have to face from 2019 to 2020? Should we expect a delay in online cash registers until 2020, or start already now to redistribute current costs for the purchase of missing devices?
What does business expect in 2019-2020?
Whether the transfer of online cash registers to 2020 or not will depend on the position of the Government of the Russian Federation on this issue. As of March 2019 and according to the Federal Law No. 377 of 11/27/2017, the right to not use the CCT until 07/01/2019 is reserved for:
- Individual entrepreneurs working on the basis of the patent system of taxation (except for retail enterprises and public catering);
- Firms and entrepreneurs operating at UTII (except for retail and catering enterprises);
- entities operating on UTII or working on a "simplified system", providing services to the public (except catering). Such categories of companies are required to use BSO in accordance with the requirements detailed in the RF PP No. 359 of 05/06/2008;
- IP without "mercenaries", using trading vending machines as the only sales tool.
At the same time, business entities are required to provide a document confirming the fact of receiving cash, i.e. receipt or sales receipt, at the first request of the client.
A detailed list of "beneficiaries" can be found in Art. 346.43 Tax Code. So, until July 1, 2019, CCPs may not use IP on PSN:
- rental real estate;
- repairing small and large household appliances, electronic devices, housing and furniture;
- repairing clothes, jewelry and shoes;
- providing services in the field of beauty (manicure, makeup, etc.) and cleaning;
- tutors and carers for elderly patients;
- and other.
Obviously, support has affected virtually all categories of small businesses. Such measures are aimed at ensuring that entrepreneurs have time to prepare for future changes. But what awaits a small business in the near future?
Recently, the media has been full of news that the State Duma may cancel online ticket offices for entrepreneurs working without hired employees. The main argument in favor of shifting the date for the mandatory introduction of new cash registers and the abolition of online cash registers until 2020 is the adoption of Federal Law No. 422 of November 27, 2018 on professional income tax. But if you think critically, then such a development of the plot is unlikely, unless, of course, the individual entrepreneurs decide to completely close the jur. individuals and register as self-employed (which is unlikely given the revenue limit for self-employed of 2.4 million, associated with the loss of customers who are accustomed to working with private individuals rather than individuals, and the list of professions in Federal Law 422 will not satisfy the needs of the business, as well as all other unresolved issues). Despite the fact that on February 20, 2019, the head of the Ministry of Finance, Anton Siluanov, made a proposal according to which the introduction of online cash registers for certain categories of individual entrepreneurs may be delayed until 2020, a similar outcome is unlikely.
Of course, there are certain difficulties in registering more than 3 million entrepreneurs for some 3 months (until 01.07.2019). For comparison: in 3 years only 2.3 million taxpayers mastered the KCP. And spontaneous demand, as you know, causes a lot of problems, including related to the banal lack of technology. If the State Duma adopts the corresponding law on extension, the draft of which is currently missing, the online box office will be canceled until 2020: the so-called "third wave" of transition to the CCV will begin. But there is no particular hope in this regard: rather than waiting for a "miracle", it is better to finally acquire the necessary equipment and register with the appropriate authority.
Timeline of change
In September 2017, the President of the Russian Federation instructed D.A. Medvedev to introduce a bill according to which representatives of small businesses will be given certain preferences regarding the date of mandatory implementation of the CCP. Already on November 15, 2017, bill No. 186057/7 was adopted in the 3rd reading. A little later, November 27, 2017, Federal Law No. 377 on making adjustments to Federal Law No. 290 entered into force. In general, all the news regarding the legislation in this area can be traced on the official website of the Creation of GAS "Lawmaking".
- On 03/03/2016, Federal Law No. 290 was adopted: this document introduced certain amendments to Federal Law No. 54 of 05.22.2003 "On the Application of CCT".
- 02/01/2017 - it was from this date that a gradual transition to more modern cash registers began with the possibility of automatic transfer of Z-reports to the OFD.
- 07/01/2017 - from that moment on, certain organizations needed to manage to replace the old CCTV with ECLZ with advanced models with a fiscal drive. The requirement extended to LLC and IP, carrying out their activities on the "simplification" and ECNH.
- 07/01/2018 - the use of CCT has become a prerequisite for entrepreneurs with UTII and PPS conditions, or working on a patent in the field of retail trade and catering services. Individual entrepreneurs at UTII / PSN, operating in the field of public catering and retail, should have switched to cash registers before 07/01/2018. Until this time, businessmen could not implement KKT if they did not have wage workers. At the same time, if an entrepreneur entered into an agreement with at least one employee, then he had to manage to acquire a new CCP within 30 calendar days and register with the appropriate authority, i.e. to the Federal Tax Service (this requirement is still valid today). But at the same time, a gap remains in the legislation: due to the use of the wording “labor contract”, individual entrepreneurs can conclude a GPC agreement and maintain preferences. But here everything is quite individual: there has always been and remains the possibility that the inspection bodies will force us to change the form of the labor agreement to a “labor contract”, and then we will not be able to evade responsibility.
- 01/01/2019 - the requirements regarding equipment characteristics have been tightened. The FFD format has been upgraded: from version 1.0 to version 1.05. Changing the format of fiscal data entailed the mandatory re-registration of cash registers in the appropriate authority. In addition, from 01.01. VAT was increased to 20%, which immediately appeared on the "Russian" checks printed on the online CCP.
Among the current changes, the following should be noted:
- According to the latest edition of the Federal Law No. 54, organizations are required to generate checks upon receipt of non-cash funds no later than the date following the day of receipt of money in the current account.
- In the event of the termination of the activities of an individual entrepreneur or LLC, the cash desk is automatically deregistered: you do not need to contact the Federal Tax Service additionally.
- In 2019, “settlements” refers not only to the movement of funds by bank transfer and cash, but also the so-called “set-off credit” (a typical example is the use of gift certificates).
- Since 2019, in the event of a breakdown of the KKT device, it is enough to transfer the fiscal drive for examination to the manufacturer. If a manufacturing defect is found, the manufacturer must replace the device. In turn, the entrepreneur is obliged to prepare a document for the Federal Tax Service for the re-registration of financial assets no later than 5 days from the date of failure detection and transfer of equipment for examination. If the breakdown is uncritical and it remains possible to transfer information to the Federal Tax Service, then it is necessary to complete the plan within 2 months.
- From July 1, 2019, it will be necessary to print checks immediately upon receipt of funds from customers, including when offsetting prepayment. In the latter case, you have to break through 2 "pieces of paper": one check upon receipt of prepayment, the second - upon the transfer of products. If the entrepreneur does not know the phone number and e-mail address, then it is imperative to print and transmit to the client the relevant payment document together with the purchased goods.
Note! If the organization uses both the simplified tax system and the UTII, then you still have to apply CCT. Moreover, this requirement takes place from July 1, 2017. It is curious that in the case of the simultaneous application of two tax regimes, it is necessary to knock out different checks for each of the indicated regimes.