The transition to the widespread use of modern cash register equipment planned by the authorities was supposed to be completed on July 1, 2019. But the summer amendments to the legislation delayed this moment for another couple of years. Some people canceled online sales registers until 2021, while others were completely granted an exemption from using them, which will allow entrepreneurs to reduce costs and simplify doing business.
Reasons for postponement
A law stipulating a two-year reprieve online CCP at the Federal level was adopted in a fairly short period of time: April 5, 2019, a bill has been introduced, and already on may 23, the state Duma officially abolished online cash until 2021, and also introduced a number of exemptions for specific activities. All innovations were approved by law No. 129-FZ of 06.06.2019, which provides for the introduction of long-awaited amendments to the 54th Federal law. The President signed the document on June 6, 2019.
One of the main prerequisites for postponement is the complexity of the transition process itself and the actual unwillingness of small businesses to work with CCTS. An important role was also played by the prospect of introducing a tax for the self-employed throughout the country. The latter does not provide for the use of cash registers, but is currently operating as a pilot project for 4 regions (New-York, New-York and Kaluga regions, Tatarstan). Thus, citizens will have the right to independently choose their status for doing business (individual entrepreneur or self-employed), which will determine the need to use a cash register.
Who was approved to cancel the CCT?
Thanks to the latest innovations (article 2 of Federal law No. 129-FZ), individual entrepreneurs who conduct business without hiring employees in one of the following areas (regardless of the chosen tax regime) are exempt from the need to use online sales registers until July 1, 2021:):
- providing paid services (accounting, tutoring, computer, sightseeing, hairdressing, massage, advertising, etc.), both at home and on-site to the client;
- performing work (repair, restoration, tailoring, etc.);
- sales of self-made products (jewelry, paintings, Souvenirs, home-made food, etc.).
If at least one employee appears, these categories of sole proprietors will be required to purchase an online CCT within 30 days (from the date of signing the employment contract) and put it on the tax register.
Until the summer of 2021, the need to purchase an online sales register is determined for the listed categories of individual entrepreneurs by the fact that they have hired staff. Entrepreneurs can charge customers for payments in cash and non-cash form or by means of cards, and do not issue anything in return for a cash receipt. If desired, you can use “traditional” documents confirming the fact of receiving money (commodity checks, payment receipts, strict reporting forms).
If at this point in time the installation of a cash register is an “unacceptable luxury” from the point of view of costs and additional organizational problems, or a small business scale, then a delay in online sales registers will be very useful. On the other hand, every entrepreneur has the right to install a cash register on their own initiative, since sooner or later, or rather after July 1, 2021, everyone will need to do this (if there are no plans to switch to the self-employed mode). At the same time, entrepreneurs who took advantage of the legal deferral have already lost the right to a tax deduction in the amount of up to 18,000 rubles for the purchase and connection of cash register equipment. In this case, the equipment had to be registered before July 1, 2019. The issue of extending these terms has not yet been discussed by officials.
New “cashless” activities
Federal law No. 129-FZ also supplemented the list of activities whose representatives are permanently exempt from online sales registers. We are talking about those who are engaged in:
- Selling Shoe covers at retail (with the formation of an individual entrepreneur or legal entity), including through vending machines.
- Renting out your own housing, including in a complex with Parking spaces located in apartment buildings (for sole proprietors);
- Sales of hand-held entrance tickets or season tickets to state or municipal theaters (for sole proprietors). But when selling via the Internet or communication networks, it is already necessary to send an electronic receipt to the buyer.
In addition, the need to use online cash registers has been eliminated for a number of organizations when conducting non-cash payments with the population through Bank branches, ATMs or online banking for the provision of specialized services.:
- from an educational and physical training and sports organizations;
- from palaces of culture, leisure centers, clubs, folk art centers and other cultural institutions;
- from cooperatives (construction, housing, gardening) for their members, as well as for accepting funds for utilities and housing payments.
Online sales registers must be used if the specified payments are made in cash or via a Bank card in direct contact with the payer (for example, at the organization’s office).