Third wave of 54-FZ is over: business migrates to online cash registers - Information portal

Third wave of 54-FZ is over: business migrates to online cash registers

08 Июля 2019, 13:26
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Third wave of 54-FZ is over: business migrates to online cash registers

330172196bf5768253dd81ae4c5e315a.pngAccording to Federal Law No. 290-FZ of July 3, 2016, the next stage of taxpayers’ transition to the new procedure for using cash register equipment (CRE) starts from July 1, 2019.

The law establishes a procedure for the transition to the new scheme of exchange of fiscal information with tax authorities, approves an updated algorithm for CRE registration and acceptance of cash and non-cash payments.
So, starting from Monday, 07/01/2019, the new online cash registers are to be used for payments by almost all business entities such as enterprises and private merchants.

Before July 1, 2019, the online cash registers must have been installed by the following entities:
• Individual entrepreneurs operating under UTII and patents who sell products of other manufacturers and have no employees. For example, the owners of small clothing stores or food shops, which stand at the shop counter themselves.
• Organizations and individual entrepreneurs that previously issued strictly controlled forms (inter alia, to transport organizations when tickets are being sold by drivers and fare collectors). 
• Vending businesses with no employees. For example, owners of vending machines in the metro.

An exception for a limited number of activities was stipulated by Article 2 of Law No. 54-FZ. For example, for entrepreneurs with no employees who sell their own products or provide any services. They are required to have online cash registers in place before July 1, 2021.

If before that time they would have hired employees under labor contracts, they will have to install an online cash register within 30 days from signing such a labor contract.

According to the data announced by the Federal Tax Service on 21 June, 1.06 million taxpayers, both legal entities and individual entrepreneurs, are currently using online cash registers. 2.8 million units of cash register equipment were registered with the tax authorities in accordance with 54-FZ.

Only models of cash registers included in a special register of the Federal Tax Service are allowed. Now the register includes 168 models and 4.8 million units. Cash registers are produced by 56 companies.

Only organizations included in the closed list of the Federal Tax Service are allowed to transfer data from cash register slips to tax offices. To date, there are 21 companies on the official list of fiscal data operators (OFD).

Not a single cash register will be able to work without a fiscal storage (FS) – а built-in chip that records data and transmits it to OFD. Currently, there are 7 FS manufacturers.  The register includes 18 models and 5.7 million units in total.

About 400 thousand taxpayers in total must start using online cash registers from July 1.

Recall that the cash register reform has been underway since 2017. At the first stage companies operating under a general tax system, a simplified tax system or a unified agricultural tax — those who used legacy cash equipment — were required to migrate to online cash registers by July 1, 2017.

The second stage of the implementation of Law No. 54-FZ ended on July 1, 2018. It covered enterprises and individual entrepreneurs operating in retail and public catering, have employees and work on the patent system of taxation or UTII. The deadline for enterprises without employees was extended for a year.

The third wave of connection to the online cash registers, which ended on July 1, 2019, was initially intended to affect all organizations and individual entrepreneurs operating under all tax regimes.

It was assumed that this would be the final date for the migration of businesses to the new procedure of interaction with fiscal authorities and customers, under which all outlets and enterprises, as well as individual entrepreneurs in other areas, will use modernized cash equipment.
However, a law adopted by the State Duma in May released entrepreneurs with no employees from using cash registers when selling their own products and providing services to the public, for the period until July 1, 2021. The norm also applied to the individual entrepreneurs with no employees operating under UTII and patents, who deliver works or services to the public.

On June 6, 2019, respective decree No. 129-FZ “On Amendments to the Federal Law “On the use of cash registers for payments in the Russian Federation” was signed by the President of Russia. This means that those who make and sell pies, knit toys, repair appliances, work as tutors or do nails are not required to buy cash registers for the time being.

According to the decree, condominium associations, gardeners' non-commercial partnerships, and housing cooperatives may use no CRE, if the services of these organizations, as well as utilities were paid in non-cash form.

Educational, cultural institutions and physical education and sports institutions are also allowed not to use online cash registers, if all payments are cashless.

In transport, printing a unique link or code on the tickets sold by drivers and fare collectors is proposed, so that clients could use such links or codes to receive their checks the day after.

“Cloud" cash registers are allowed in the field of courier delivery and other mobile commerce, transport and other services rendered outside merchant outlets (for example, at-home services). In these cases, CRE users may only display a QR code on any computer device (tablet, phone, etc.) instead of issuing a cash register slip.  
 
At the same time, failure to use CRE by the rest of businesses will entail penalties for every check not submitted to the tax office. For a legal entity the penalty will be within 75-100% of the amount of payment made without using CRE, but no less than 30,000 rubles. Executive officers will pay from 25 to 50% of the payment amount, but no less than 10 thousand rubles.

If the FTS finds that a retailer, for example, violates the rule repeatedly and the amount of payments exceeds 1 million rubles, such retailer will have to suspend its activities for up to 90 days. An executive will be disqualified for the period of 1-2 years.

On June 19, 2019, amendments to the Administrative Offenses Code were adopted by the State Duma in the third and final reading. One of them sets a moratorium for the period untill July 1, 2020, on the provisions of the Administrative Offenses Code as regards administrative liability of drivers or fare collectors who fail to use CRE when accepting payments for tickets purchased in public transport, as well as in respect of payments for services in the housing and utilities sphere, including the services of resource-supplying organizations.

The territorial bodies of the Federal Tax Service changed their schedule and worked on the weekend of June 29-30, 2019 to register online cash registers used by organizations and individual entrepreneurs in accordance with Law 54-FZ.

The extension of the registration period on Saturday and Sunday allowed entrepreneurs to register their cash registers and subsequently declare the right to a tax deduction in the amount of 18 thousand rubles per CRE unit.

Источник: Retail & Loyalty

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