Online checkouts: entrepreneurs were given a grace period, but not all

Who can wait with the installation of online cash registers

The new law postponed the installation of online cash registers until July 1, 2021 for two categories of businesses without employees:

Individual entrepreneurs who sell goods of their own production.
SP on a patent and UTII, which perform work or provide services.

If you conclude an employment contract with someone, you must acquire an online cash register within 30 calendar days.

The amendments to the law specifically for these categories of entrepreneurs are not accidental. Now residents of Moscow, Moscow, Kaluga regions and Tatarstan have the opportunity to register as self-employed and pay tax on professional income.

Innovations in 54-FZ will allow citizens of other regions to postpone the purchase of an online checkout until 2021. Most likely, by this time the project on self-employed will reach the federal level and entrepreneurs will have a choice: register as an individual entrepreneur or as self-employed and, depending on this, apply or not use the online cashier.

Who is obliged to install online cash registers before July 1, 2019

Obviously, this list includes those who did not fall under the new postponement. But just in case, it's better to clarify. Online cash registers must install:

Vending machine owners who do not have employees on their staff.
Individual entrepreneurs and organizations on UTII and on a patent that perform services or provide work and who have employees.
SP on UTII and a patent who resell goods, even if they do not have employees.
Organizations and individual entrepreneurs that previously issued strict reporting forms (including when tickets are sold by a driver or a conductor in the passenger compartment).

All others should have installed online cash registers earlier or may not install at all.

Who doesn't need to install online cash registers at all

Additional cases have been added to the extensive list of exempt from this procedure when equipment can be dispensed with. Now this is also optional:

When selling shoe covers at retail.
When renting out housing in high-rise buildings, together with places for cars, if they belong to the entrepreneur on the basis of ownership. Previously, the exemption only extended to premises.
When selling tickets to state and municipal theaters, but only from a tray. For online sales, a cash register is still needed.

You can do without online cash desks, but only for settlements that exclude the presentation of cash or a bank card, you will be able to:

Physical culture and sports institutions.
Houses and palaces of culture and similar institutions.
Educational organizations.

For homeowners' associations, gardening associations, consumer cooperatives, an exemption is provided for the case when they take money as part of their statutory activities, accept payment for housing and communal services.

Who can use remote online cash registers

According to Yulia Rusinova, previously only online stores were allowed to accept money away from the checkout, when accepting payment through a vending machine (with restrictions: only if they do not issue excisable or technically complex goods) and for the carriage of goods and passengers using automatic devices. Now the list has been expanded, and you can do this:

At the place of rendering services, if it does not coincide with the room where the cash register is installed.
When selling tickets in transport.
For peddling and distance selling of goods.
In vending machines with built-in payment devices, like an automatic laundry.
When paying for utility services without using cash or presenting a bank card.
In the service sector, if the organization is required by law to use strict reporting forms.

In addition, in each of these cases, it is not necessary to print a paper receipt. It can be sent in electronic form by email or by phone number, as well as provided in the form of a QR code, with the help of which the client reads all the information about the payment. If an organization is obliged to provide a strict reporting form, it has the right to place details for identifying a cash register receipt directly on it.

When paying for travel in transport, it is allowed to indicate the information with which the client will receive information about the calculations, directly on the tickets. It's about a link or a code.