54 FZ July 1. UTII for retail trade: sales floor area
The problem with online cash registers for small businesses is affected by top level. Vladimir Putin agreed to postpone the transition to online cash registers for non-trading enterprises and cancel online cash registers for many entrepreneurs. This decision was made at a meeting of the President with the head of the OPORA Russia organization, Alexander Kalinin.
Let us remind you that from July 1, 2017, general regime and simplified operators (companies and individual entrepreneurs) switched to online cash registers. From July 1, 2018, it is planned to switch to online cash registers for the rest of the business (UTII, patent). Details are in the article “Timeline for the transition to online cash registers in 2017-2018.” Also from July 1, 2018 will happen abolition of paper BSO. This state of affairs does not suit small businesses.
What Putin said
The President spoke on two main issues regarding online cash registers.
1. The deadline for switching to online cash registers may be postponed
Putin said that the question of the timing of the transfer of business to online cash registers from July 1, 2018 remains open. Trade enterprises must move within the planned time frame. But for the rest of the business, it is possible to postpone the deadlines for another year - until July 1, 2019.
“Trade enterprises must move, as agreed, to the middle next year. I don’t know whether it needs to be moved somewhere further away from July 1 - work with the Government, I will formulate such an instruction to the Government. And other types of business, depending, of course, on these types, can be postponed for a year,” Putin noted.
2. 40 types of activities of individual entrepreneurs can be exempted from online cash registers
Individual entrepreneurs with a patent that use 40 types of activities will most likely be exempt from online cash registers. Putin asked to study this issue and determine exactly what types of activities these would be.
“And what you said about expanding the number of businesses that operate under a patent, which would not have to install these new cash registers, let’s also discuss separately. I believe that this is quite likely, it is quite possible to do it, we just need to do more specific calculations, but in general this proposal is quite acceptable and can be implemented,” Putin said.
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Excerpt from the bill on postponing online cash registers for UTII
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Switching to online cash registers for UTII - popular questions
How long does the fiscal drive last?
According to 54-FZ, for UTII you can set one, which works for 3 years.
Do you need online cash registers for UTII when combining the regime with the simplified tax system?
The simplified tax system has been providing online cash register since 2017, and UTII since 2018. You can keep separate records. At an object with the simplified tax system, use a cash register, and as part of the imputation, pay without a cash register and issue a receipt at the buyer’s request.
If you do not want to keep separate records, use cash registers.
Is there a tax deduction for CCP?
Which cash register to choose based on price and characteristics?
Since single tax payers are small businesses and services, small and cheap cash registers are most often suitable for them. - autonomous and portable CCP. - fiscal registrar for stores. - cash register system, which includes a receipt printer and tablet.
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When is it not necessary to use online cash registers for UTII?
Article 2 of Law 54-FZ provides a list of activities that operate without CCP. It included shoe repair services, the sale of kvass from a barrel, newsstands, peddling vegetables, etc. We have already written a complete list of cases in our blog. when you can work without a cash register.
To print the name of a product in documents, you will need an accounting program, for example, 1C-Retail. Individual entrepreneurs may not indicate the name of the product on the receipt until February 1, 2021. This does not apply to sellers of excise goods - they, like LLCs, print all new items.
Examples of the transition of UTII to online cash registers
Retail store
The organization sells goods at retail on UTII and has already used a cash register with EKLZ. The name of the goods was not indicated on the receipt, so they worked without a commodity accounting system. Until July 1, 2017, they will upgrade the old cash register or buy a new one. They can also use the cash register like a receipt printing machine - without connecting a drive and not transferring OFD data.
Since additional items have appeared in the check, the organization purchases new software and, if necessary, modifies the equipment.
Services
The company transports goods and does not use a cash register. Until July 1, 2018, they work as before, but at the request of the client they issue BSO. After purchasing a cash register, do not indicate the name of the service on the receipt until February 1, 2021.
Trading organizations and individual entrepreneurs have the right to apply UTII only on the condition that the area of the sales floor of their store does not exceed the values specified in the Tax Code. What should this area be and what other restrictions does UTII provide for? retail trade in 2019, this article will tell you.
Retail space is the main physical indicator with which UTII is calculated for organizations and individual entrepreneurs engaged in retail trade. The Tax Code of the Russian Federation directly states how exactly the area of a retail facility affects the amount of the single tax, and other non-retail premises - on the value of the physical indicator. UTII retail 2017 is regulated by paragraphs. 6 paragraph 2 art. 346.26 Tax Code of the Russian Federation. It states, in particular, that trading organizations and individual entrepreneurs can choose UTII as the taxation system if:
- The area of the premises in which trade is carried out is less than 5 square meters. m, in this case, the “trading place” indicator will appear as a physical indicator;
- The sales floor area does not exceed 150 square meters. m for each trade object (stationary or non-stationary), physical indicator under UTII, retail trade in this case is “sales area.”
Shops, pavilions and sites at UTII
There is no direct formulation of what a trading floor is in tax legislation. However, stores and other retail outlets must determine this important physical indicator strictly on the basis of documents. These may be inventory records and title documents for real estate. They should indicate:
- purpose of the property;
- layout and design features;
- information about the right to use the object.
It is important to correctly differentiate internal passages for customers, namely approaches to display cases or cash registers. If they are indicated in the documents, they also need to be taken into account when determining the physical indicator. If, taking into account these values, the size of the hall turns out to be greater than the permissible limit, the UTII tax cannot be applied to retail trade.
When a warehouse becomes a sales area
The calculation of UTII in 2019 for retail trade includes the area of all premises in which customers are served. Therefore, if buyers have access to warehouses and utility rooms, in which the product is also displayed, the physical indicator increases. This was indicated by the Presidium of the Supreme Arbitration Court of the Russian Federation in Resolution No. 417/11. However, in a controversial situation, the obligation to prove the use of such a warehouse for direct customer service falls on the Federal Tax Service specialists. Sometimes this cannot be proven, and the courts take the side of taxpayers.
The Russian government has established a new regime for accounting in trade. This means that each of the enterprises whose activities include the sale of goods and services must make the transition to online cash registers. Since 2018, all trading enterprises without exception, as well as those who trade on the market, are required to connect online cash registers.
Of course, the transition was thought out in advance, the introduction of new cash registers (cash registers) is happening systematically and slowly. Each business has its own approach and timing for connecting to an online cash register. For late connection of the new accounting system, the Federal Tax Service will impose hefty fines.
Mandatory introduction of online cash registers for businesses
At the end of 2015, the Government of the Russian Federation issued a decree announcing new measures and approaches to keeping records of trade organizations and enterprises. Until January 1, 2017, every trading house, supermarket, store, etc. will have to buy an online cash register instead of their traditional cash register equipment.
Fortunately, some relief has been made for business, and in the period from January 1, 2017 to July 1, 2017, the transition to the new accounting system is voluntary. But from July 2017, almost all Russian business should switch to online cash registers. For some entrepreneurs working on a patent, the deadline for connecting to online terminals has been extended until 2018.
Who and when is switching to online cash registers in 2018
Those enterprises and organizations that apply the Unified Tax on Imputed Income and individual entrepreneurs that use the patent tax system have, for some time, received permission not to switch to cash register systems. Such entrepreneurs in most cases are only burdened with the obligation to issue a fiscal check, or a document replacing the check, at the request of the buyer. However, from July 1, 2018, all these enterprises and organizations must switch to online cash registers.
Let us remind you that new cash registers will be introduced everywhere from February 1, 2017. But this period does not apply to those taxpayers who use PSN and UTII. For these entrepreneurs, the final date for connecting online cash registers has been postponed until July 1 next year. Moreover, the tax service says that at present the principle applies to small and medium-sized businesses: for an administrative offense, if it is committed for the first time and is revealed during an audit, the entrepreneur is not fined, but is treated only with a warning.
Of course, this applies to those cases where during the offense there was no harm to health or there was no threat to people’s lives. It is not yet known whether this rule will apply to the untimely transition of small or medium-sized businesses to online cash registers.
What will the Online Check look like?
Changes in the accounting system of the Federal Tax Service will also affect appearance online check. By the way, with the transition to online cash registers, the buyer can easily track the purchased goods via the Internet.
So, the form of the online check will be modified: even more reporting forms and details will appear for creating samples of new checks.
The new type of check will contain the following information:
- Seller's tax information.
- Full address of the fiscal data operator.
- Date and time of the sale.
- Address of the trading establishment. If we are talking about a retail outlet, indicate the full postal address. If this is a mobile trade “on wheels”, then all data must be indicated vehicle. If trading is carried out via the Internet, then the details of the online seller’s website are written on the receipt.
- The calculation attribute to be produced. In other words, this field indicates the purpose of the operation - income or expense.
- Final settlement amount. The total amount and tax data are entered separately here.
- Calculation form. That is, the receipt indicates how the payment was made - in cash or through electronic money.
Pros and cons of using online cash registers for entrepreneurs
The introduction of new online cash registers will bring a number of advantages to businessmen, but there are new system accounting and certain disadvantages.
Positive aspects of online cash registers:
- There is no need to submit very inconvenient Z-report forms.
- Significant savings on cash register maintenance. The maintenance of traditional cash registers costs entrepreneurs an annual amount of from 7,000 rubles to 12,000 rubles.
- When paying online, the buyer will have the opportunity to request a cash receipt to be sent to their email address.
Disadvantages of online cash registers:
- Problems with connection quality. It must be taken into account that not throughout Russia good coverage Internet communications.
- There will be no tax preferences. So far, the Government has not brought up for discussion the issue of tax preferences for entrepreneurs connecting online cash registers.
- Disadvantages software. The Government is confident that all the shortcomings of the program will soon be eliminated.
- At the same time, you can use old cash registers for the transition period and online terminals. On this moment It is not entirely clear how the old and new type CCPs will interact.
This year, a phased transition to the use of online cash registers will begin. The introduction of cash registers for individual entrepreneurs operating on a patent and UTII will become mandatory from 2018.
Innovations will improve tax collection and simplify the use of cash register systems for entrepreneurs.
Start of reform
Changes regarding the use of cash registers are recorded in law 54-FZ, signed in July last year. As part of this initiative, this year business representatives must switch to using the new cash register system, starting on July 1. The exception is representatives of small businesses operating on a patent and UTII, who must switch to modernized cash registers from 2018.
The transition to online cash registers will fundamentally change the pattern of interaction between trade organizations and the tax authority. Information about the sale is transmitted to the tax office in real time. In this case, business representatives will have to use the services of fiscal data operators (FDO), who will transfer information. As a result, all information will be promptly sent to the tax office, which will allow all trade transactions to be correctly taken into account when calculating the amount of taxes.
The main task of the OFD is the prompt processing of the received information and sending encrypted information to the tax authority. At the same time, an important question is reliable protection information. To fulfill all requirements, these companies will have to obtain a special FSB license
The buyer has the opportunity to receive a check in in electronic format(the new cash register allows you to send a check to email client or via SMS). At the same time, the adopted law equates an electronic copy and a check printed on paper. As a result, the buyer will have additional features while protecting your interests.
In 2017, business representatives will have to use a new type of cash register. New devices are equipped with fiscal drives, which allows you to transmit information via the Internet in a timely manner.
The main advantage for entrepreneurs will be the simplified procedure for registering a cash register. Innovations allow you to register a cash register remotely. Previously, CCP servicing was carried out with the help of a central service center (Center Maintenance), whose services were paid on a monthly basis. New law will allow you to refuse the services of a central service center; a business representative will only need an agreement with the OFD.
In addition, the current law regulates the information that must be displayed on each check or strict reporting form.
Introduction of cash registers for special modes from 2018
The use of new cash registers for individual entrepreneurs that operate under the terms of a patent or UTII will become mandatory from July 1, 2018. The deferment for this category of entrepreneurs is 12 months, which will allow them to better prepare for the adopted innovations.
Entrepreneurs on the simplified tax system, like other categories of individual entrepreneurs, must switch to the new cash register system this year. At the same time, current legislation allows simplifiers to issue forms as a reporting line, which is an alternative to punched checks. Payers of the simplified tax system will have to completely switch to using updated cash registers from July 1, 2018.
Another “relaxation” for individual entrepreneurs on the simplified tax system, patent or single income tax is the ability to change the fiscal accumulator once every 36 months. The remaining categories of entrepreneurs must change their financial statements every 13 months.
The deferment for small businesses is associated with high costs for re-equipping all retail outlets. At the moment, tax representatives have certified 51 cash register models, which virtually eliminates the use of “gray” cash registers. If the device that uses the IP is not included in this list, you will have to buy new model. The purchase of new cash registers will increase the financial burden on entrepreneurs who have not yet recovered from the economic crisis.
In addition, compliance with all the provisions of the new law will require significant efforts from the entrepreneur. You will need to do the following:
