How to get a tax deduction of up to 18,000 rubles when buying online cash desks

2024 Author: Malcolm Clapton | [email protected]. Last modified: 2023-12-17 03:44

LiteBox analyst Elena Fetisova wrote specifically for Lifehacker about which of the entrepreneurs can receive compensation for the purchase of online cash registers and how to do it.

What happened?

On November 15, 2017, the State Duma amended the Tax Code (the law "On Amendments to Part Two of the Tax Code of the Russian Federation"). Previously, only those who bought equipment and switched to online checkouts in 2018 could receive compensation. Now those who have purchased cash registers since February 2017 can also do this.

The adopted law also takes into account the new grace period (until July 1, 2019) for the installation of online cash registers for a certain category of entrepreneurs. The law comes into force on January 1, 2018.

Who can get compensation?

1. Individual entrepreneurs on UTII or a patent, carrying out activities without the involvement of employees. They have the right to reduce the amount of the single tax and patent by the amount of expenses that they spent on the purchase of cash register equipment (CCP) included in the register of the Federal Tax Service. The amount of compensation is no more than 18,000 rubles for each copy of the cash register. This is subject to the registration of the CCP with the tax authorities from February 1, 2017 to July 1, 2019.
2. Individual entrepreneurs on UTII or a patent who have employees with whom labor contracts have been concluded on the date of registration of the CCP. They have the right to reduce the amount of the single tax by the amount of expenses, subject to the registration of the corresponding cash register equipment from February 1, 2017 to July 1, 2018.

Entrepreneurs on the simplified tax system, OSNO and unified agricultural taxation, as well as organizations on the UTII and patent cannot claim a tax deduction.

What are the prerequisites for getting a deduction?

1. At the time of purchase of KKT, entrepreneurs are already payers of UTII or a patent.
2. The cash register must be included in the state register, support the function of transferring fiscal checks and SRF to the Federal Tax Service through the OFD (fiscal data operator).
3. If entrepreneurial activity is carried out in an area where there is no technical possibility of transferring data through the OFD (paragraph 7 of Article 2 of the new edition of Law 54-FZ), it is enough just to have a CCP that supports such a function.
4. KKT must be registered by an individual entrepreneur without hired workers with the tax authorities from February 1, 2017 to July 1, 2019; for individual entrepreneurs with employees - from February 1, 2017 to July 1, 2018.
5. The tax deduction can be used by entrepreneurs without employees when calculating a single tax or patent for the tax periods of 2018 and 2019; for entrepreneurs with employees - for the tax period of 2018. But in both cases, not earlier than the tax period in which the corresponding cash register equipment is registered by the individual entrepreneur.
6. With the simultaneous use of a patent and UTII, a deduction can be obtained only for one of these modes.

What expenses are included in the cost of purchasing a cash register?

Expenses for cash register equipment, fiscal drive, software, as well as services for setting up cash register equipment, including its modernization.

And if the amount of the deduction exceeds the amount of tax payable?

If after payment of the imputed tax in the current tax period (from the date of registration of the CCP) there is a deduction balance, it can be transferred to subsequent periods: until the end of 2019 - for individual entrepreneurs without hired workers, until the end of 2018 - for individual entrepreneurs with hired workers.

Under the patent taxation system, the remainder of the deduction can be used to reduce the cost of patents for other types of activities where the use of CCP is provided, until the end of 2019 - for individual entrepreneurs without hired workers, and for individual entrepreneurs with hired workers - until the end of 2018.

How do I get a tax deduction?

To obtain a deduction for UTII payers, the law does not specify the procedure for filling out an application, but for entrepreneurs on a patent, it is mandatory to submit an application to the tax office in any form (until the application format is approved) with the following information:

1. Surname, name, patronymic (if any) of the taxpayer.
2. Taxpayer identification number (TIN).
3. The date and number of the patent in respect of which the reduction in the amount of tax paid in connection with the application of the patent taxation system is made, the timing of payment of the reduced payments and the amount of expenses for the acquisition of cash registers by which they are reduced.
4. Model and serial number of the CCP, in respect of which the reduction in the amount of tax paid in connection with the application of the patent taxation system is made.
5. The amount of expenses incurred for the acquisition of the corresponding CCP.

It is necessary to send an application to the tax authority at the place of registration as a taxpayer. This can be done in writing or electronically using an electronic signature.