Introduction of cash registers from 2019
The introduction of new types of cash registers for some groups of entrepreneurs will be mandatory from 2019. Lawmakers extended the transition period for small businesses who are not yet ready for 100% online sales fixation. At the same time, until July 1, the tax deduction will remain in the range of 18 thousand rubles, which will reduce the costs of businessmen.
Goals of reform
The transition to the use of the new CCP started in 2016. As part of the adopted innovations, entrepreneurs should use online cash registers, which promptly transfer information to the tax authority.
Online monitoring will significantly increase cash discipline, officials say. Entrepreneurs will not have opportunities to manipulate reporting, since all information is promptly received by the tax authority. In addition, the approved form of electronic checks will protect the interests of customers. As a result, the authorities expect to increase budget revenues and reduce the scale of "gray" transactions.
Purchase information is transmitted through the fiscal data operator (all information is recorded on a special drive). As a result, a point of sale can carry out operations even in the absence of an Internet connection (however, it can work no more than three days without connecting an online cash desk). At the same time, the problem of providing communication for remote points remains, which also delays the implementation of the reform.
Lawmakers planned to introduce reform in several stages:
- Entrepreneurs on the common system and simplified system should use the new CCP from July 1, 2017.
- PI on UTII and patent received an additional year for a full transition. However, taking into account the development of the economic situation, the authorities decided to shift the deadlines for the introduction of cash registers for this group until 2019 (only for those PIs who do not have hired employees).
Another factor that officials took into account - the throughput of manufacturers KKT. The authorities took into account the experience of 2017, when there was a significant shortage of online cash registers in the market. According to the Federal Tax Service, in August last year, over 1.2 million CCV were registered.Considering the deadlines for the transition, in May-June there was a shortage of necessary equipment.
Also, business representatives experienced difficulties with operational staff training. Making transactions using the new CCP requires additional knowledge and skills. Untrained workers can make mistakes when fixing a trade operation, which will lead to fines from the tax inspectorate.
For a full-fledged transition of IP to UTII and PNS, a much larger number of cash registers will be required. According to experts, the capacity of this segment will reach 3-3.6 million cash registers. As a result, the load on the existing payment infrastructure will significantly increase.
In addition, many devices purchased in 2017 will need new fiscal drives (it is necessary to extend the resource after 13 months of work). In such a situation, the postponement until 2019 is a necessary measure, analysts say. Otherwise, the authorities can paralyze the work of IP, who do not have time to acquire a new CCP.
The acquisition of new cash registers could be an additional factor in inflation. However, the authorities have provided for a tax deduction, which allows you to offset the costs incurred in the limit of 18 thousand rubles.As a result, PIs will not transfer additional costs to prices for consumers. The transfer of businessmen on a patent and UTII to online cash registers will cost the state treasury 60-65 billion rubles.
First of all, the representatives of small business, whose financial condition remains unstable after
Towards small businesses
Entrepreneurs who use special tax regimes (UTII, patent) will not be able to switch to online ticket offices before July 1, 2019. As a result, the deferment was received by representatives of the following activities:
- Service stations and car washes;
- pastry shops;
- dry cleaners;
- various types of transport, etc.
In addition, from 2019, cash registers should be used by merchants in markets and catering representatives. However, only those entrepreneurs who do not have employees under an employment contract will receive an annual deferment. If the PI issues an employee under the contract, then he has 30 days left for registration of the cash register.
Despite the postponement, entrepreneurs on UTII and patent are not exempt from the mandatory presentation of a document confirming payment acceptance (at the request of the client). As such a document may be:
- credit order;
- sales receipt;
Also, the adopted deferment will extend the transition period for the following activities:
- Trade, which is carried out through special vending machines. At the same time, an entrepreneur cannot have hired employees.
- Representatives of the service sector. Until July 1, 2019, this category of IP can do without cash registers and write out the BSO manually.
The active development of small business should be one of the main drivers of growth of domestic GDP. The extension of the transition period will reduce the negative effects on business and limit the rate of growth in consumer prices.