The second wave: who will have to go to the online box office this summer
We are dotting all the i's in questions, who, in accordance with the new 54-, need to switch to online cash registers this summer, when to introduce the full nomenclature into the checks and who will not be affected by all this at all. We also give some tips on further steps, selection of cash registers, registration and tax deduction.
To bring their business in line with the latest edition of 54-FZ , small companies will have to rebuild their usual working procedures, in particular, sooner or later switch to quantitative accounting. Our experts offer practical advice on how not to get lost in the abundance of new information. In particular, they list which documents should be examined before proceeding to the choice of a decision, and what deadlines to meet in order to receive support from the state.
In 2016, the amendments adopted to 54- (290-) identified a new list of legal entities and individual entrepreneurs who are to use cash registers. For example, it includes online stores, as well as small business on special tax regimes, such as UTII and Patent, selling goods or providing services to the population and not previously obliged to use cash registers.
')
The original wording of the document ordered to complete the transition to the online ticket office by July 1, 2018. However, the amendments adopted at the end of 2017 (337-FZ of November 27, 2017) provided a delay for some categories of small businesses to the “third” wave - until July 1, 2019. Moreover, until February 1, 2021, many have the opportunity to work according to a simplified scheme, without transferring the range of purchased goods to the check, but only reflecting the total amount.
Quite a lot of small business segments remained behind. The full list is presented in Article 2 54-.
Exempt from using online cash registers sellers:
and:
The “second wave” of online cash register connections includes organizations engaged in retail trade, including through vending machines, and public catering, working with special tax regimes (UTII, patent for individual entrepreneurs) in the presence of hired employees. Enterprises on special tax regimes without employees, organizations providing services on all tax systems (except catering), as well as those who work on agricultural tax, can use a deferment until 2019.
Until recently, most of the mentioned enterprises issued a document confirming payment, only at the request of the buyer. The use of cash registers was not obligatory - the check could be printed using any device or even written by hand. From July 1, 2018, everything will change for them: in general, the data will have to be opened by the FTS in real time. And a variety of intermediaries will not help here: those who accept only electronic money, for example, on a Yandex.Money or Qiwi wallet, will have to fiscalize the calculations in the same way as they are now cleared by online stores accepting bank cards.
According to various estimates, by July 1, 2018, the market will need a total of from 0.5 to 1 million online cash registers. Another 1 to 2 million cash registers will be in demand by July 1, 2019.
Although the law was passed in 2016, and the last group of amendments, which highlighted two waves, in 2017, lawmakers continue to generate new proposals. At this stage it is difficult to say whether the legislation will change before July 1, 2018. However, it is no longer possible to delay business transformations to wait for the latest version of the document. More precisely, it is possible to postpone the acquisition of the cash register itself, but it is impossible to postpone more large-scale transformations - changing business processes and approaches to doing business, which we will discuss later.
The difficulty of switching to online cash registers for small businesses lies in the fact that they, unlike large retail chains, will have to work with new business processes for themselves - just like online stores last year, they have to learn cash discipline from scratch: what is cash and check, what information should be in the check, what is the report on the closure of the shift. And this process is not one day. And considering that many entrepreneurs still use only sum accounting for goods in order to transfer the entire nomenclature to the CRF, they will have to additionally introduce commodity accounting with all the accompanying processes. And not in all cases, ordinary sellers will cope with the new tasks - it will probably be necessary to hire an individual (merchandiser) with higher qualifications. Therefore, it will be too late to start working in this direction on June 1, one month before the statutory period.
Our general recommendation is to eat an elephant in parts. Business is facing a very large-scale transformation. If for some reason you don’t want to show your FTS revenue, you can not. But it is worthwhile in the near future to buy a system, build the necessary business processes, train cashiers to work with new tools. Online ticketing in this system can be connected later - in accordance with the deadlines specified in the law. As a result, you will have a normal, complete solution on time. Just in view of small business, there are some kind of intermediate solutions on the market now. They are not very complicated from the point of view of implementation, but they already allow for quantitative accounting. For example, this is our ATUG 91F nugger.
It looks like the simplest cashier-calculator, but it also works with a personal account on the site where you can keep a reference book of goods. Thus, it provides an initial level of automation and quantitative accounting for a phased transition.
The transition to quantitative accounting is not a fad of the inspection bodies, this is a certain stage in the development of the business itself. The most important advantage for an entrepreneur is that everything becomes more transparent in all respects. For example, the owner understands which product is stale and which one should be ordered again. In the context of each product, he sees all the statistics and can quickly make decisions about purchasing, choosing suppliers or changing the range.
The second important point is related to theft. One of the biggest ills that exist in a small retail business with employees is theft. Automation allows you to better control the situation. Unfortunately, many who implement such solutions are forced to change personnel due to the fact that some unknown moments are revealed. But the profitability of the enterprise increases. As for honest cashiers, they get used to working according to a new scheme: they no longer need to remember the codes of goods, so that the service is faster.
Those. The cost of introducing automation even the entry level will subsequently pay off.
To simplify the transition process, certain categories of small businesses (individual entrepreneurs on special tax regimes that do not sell excisable goods) are allowed, at the first stage - until February 1, 2021 - not to transfer the names of goods in the check. This allows you to temporarily confine only sum accounting, use cheaper cash registers and introduce new business processes in stages.
However, even a business that has received a delay in quantitative accounting must understand that transition to it is inevitable. And this may require more expensive and functional solutions. Therefore, it is worth assessing the costs of modernization in the future: perhaps it would be better to buy a cashier working with a commodity nomenclature right now, using a deduction, and introduce accounting itself after July 1 (if the law permits).
Today, there are several classes of solutions on the market that allow the business to be aligned with 54-. But in order to choose the right one, it is necessary first of all to study the requirements of the law in relation to your business and understand:
Answers to these questions will narrow the range of solutions available to those classes that are generally possible for this type of business.
To simplify the search for the right answers on the Internet there are a lot of informational clips and text materials that interpret the provisions of 54-FZ in the latest edition.
The next group of questions that you need to ask yourself: what do you already have and what do you want to get for business in the end? What functionality does the existing equipment have - perhaps it is enough to simply upgrade it? Would you like to add something to the minimum requirements specified in the law? Even if the law allows for a delay in the introduction of commodity accounting, it is necessary to bear in mind the prospect of switching to quantitative accounting when purchasing equipment.
Further actions depend on the chosen strategy. If you need to quickly implement an online cash register, but it is not supposed to transfer the nomenclature (i.e., if the law permits this enterprise and it is required to start working strictly according to the law, and the business plans to work also, as before, on total accounting) At this stage, we can restrict ourselves to a simple cashier model, for example, ATOL 90F. And then part of the steps can be further omitted. If you need a solution with a quantitative account, the next step is to decide on it.
To automate commodity accounting, even an entry level requires computational power (in large supermarkets, a separate system unit with a monitor and scanner is installed next to the cash register, providing barcode scanning and inventory control). What product accounting system will be chosen depends, in part, on what hardware can be allocated for it.
The market of such systems allows you to choose a solution even with very modest opportunities. First, the initial costs can be reduced due to the overall market trend for cloud solutions. There are many inexpensive inventory systems provided in the cloud on a subscription basis. Secondly, for a very small business with a small turnover, accounting solutions are presented that are sufficient for a smartphone. In this case, the cash register is connected to the mobile device of the entrepreneur.
Cash registers themselves also have a number of characteristics. The main one is the width of the receipt tape.
There are three standard widths - 44, 58 and 80 mm. The cheapest consumables - tape width of 44 mm. But if by law you have to transfer the entire nomenclature in the check, on a narrow ribbon for each product will require several lines, i.e. have to print long checks. A wide ribbon costs more, but a check may be shorter: you have to look for a compromise.
Also it is necessary to take into account the dimensions, the appearance of the device and the presence of an autocutter. The latter is especially important if the entrepreneur has a large flow of customers. This little thing really speeds up service a bit. Cheaper ticket offices without an auto cut have a comb for manual tearing of the check. For business, which is important image, torn checks may not be suitable.
Another important point - on what channel will the data be transmitted to the CRF? This could be Ethernet, WiFi, 2G / 3G - here you should take into account the infrastructure that is already in the office or point of sale, and possible natural limitations. For example, 2G and 3G can be unstable in the basement. If we are talking about the introduction of commodity accounting, then the cash register should have an interface to connect to the device where the accounting system is running (computer or smartphone).
As with the accounting software, the cashier can be rented, for example, in the ATOL Online service (the service ensures the settlement of payments on the Internet). There are many similar services on the market, and they, like the cash desk models, have their differences: cost, personal account capabilities (for example, analytics or working with several online stores within one legal entity). Rental services can provide benefits not only by reducing the primary costs, as well as the costs of operating and maintaining the cash desk, but also due to discounts on services in the CRF.
It should be borne in mind that entrepreneurs in special tax regimes without excisable goods use an FN that is valid for 36 months. This does not impose any restrictions on the used cash registers, but must be taken into account in the procurement process.
The registration procedure for the cash register for the “second wave” (as, indeed, for the third) is no different from the process described many times, which was worked out at a large retail. In the simplest case, the cash register is still registered through the personal account of the entrepreneur on the Federal Tax Service website. To access the office, you must obtain an electronic signature (CEP).
Subsequently, it can be used for other interactions with the Office, for example, for filing electronic reports.
Without an electronic signature, the cashier can be registered, but only with a personal visit to the FTS, by filling out a paper application.
When registering the cash desk, you must specify the contract data with one of the CRF, which should be concluded in advance.
To reduce the financial burden in the transition of a small business to a new order of work allows the tax deduction prescribed by law. It is provided only by the IP on special tax regimes that were not previously required to apply the cash. The deduction is calculated for each copy of the purchased box office and allows you to return up to 18 thousand rubles, but no more than the actual costs. The deduction can include purchased equipment (cash desk, FN) and software, as well as services rendered - implementation work and assistance in registering cash.
In the model of renting an online cash desk in the cloud service, a deduction is provided for the FN, since it is acquired as a property, as well as for the services rendered that were required to adapt the CMS system.
An important condition for the provision of the deduction is the registration of the purchased cash desk at the Federal Tax Service within the terms established by law for the relevant group of entrepreneurs - before July 1, 2018 or before July 1, 2019, depending on the nature of the activity.
The main advice I would like to give is to try to get a deduction. Most likely, there will be no shortage of equipment this year, but you may face a shortage of hands ready to work with the automation of commodity accounting. Until July 1, less than four months left.
To bring their business in line with the latest edition of 54-FZ , small companies will have to rebuild their usual working procedures, in particular, sooner or later switch to quantitative accounting. Our experts offer practical advice on how not to get lost in the abundance of new information. In particular, they list which documents should be examined before proceeding to the choice of a decision, and what deadlines to meet in order to receive support from the state.
In 2016, the amendments adopted to 54- (290-) identified a new list of legal entities and individual entrepreneurs who are to use cash registers. For example, it includes online stores, as well as small business on special tax regimes, such as UTII and Patent, selling goods or providing services to the population and not previously obliged to use cash registers.
')
The original wording of the document ordered to complete the transition to the online ticket office by July 1, 2018. However, the amendments adopted at the end of 2017 (337-FZ of November 27, 2017) provided a delay for some categories of small businesses to the “third” wave - until July 1, 2019. Moreover, until February 1, 2021, many have the opportunity to work according to a simplified scheme, without transferring the range of purchased goods to the check, but only reflecting the total amount.
Quite a lot of small business segments remained behind. The full list is presented in Article 2 54-.
Exempt from using online cash registers sellers:
- newspapers and magazines in kiosks (subject to certain conditions);
- valuable papers;
- ice cream and soft drinks in bottling kiosks;
- food in general education organizations during classes;
- kvass, milk, butter, live fish, kerosene from tankers;
- seasonal vegetables toss;
- handicrafts;
and:
- credit organizations (including when working through ATMs);
- drivers or conductors in public transport (when paying for travel);
- retail trade in markets, fairs and exhibitions (subject to a number of conditions);
- distributive trade, as well as trade from carts, bicycles and trays (without excisable goods);
- reception of glassware and salvage (except for a number of positions);
- repair and painting of shoes;
- manufacture and repair of metal haberdashery and keys;
- supervision and care of children, the sick, the elderly and the disabled;
- services for plowing gardens and sawing, porters at train stations;
- rental of private residential premises in private houses;
- entrepreneurs in hard-to-reach areas without excisable goods (their list is approved by the authorities of the subject; a separate category of entrepreneurs is obliged to apply the cashier, but it should not transmit data to the CRF);
- pharmacies in paramedic and obstetric centers in rural areas (subject to certain conditions);
- religious ceremonies and ceremonies, including the sale of religious objects and literature (in the respective territories);
- FIFA subsidiaries and other service providers associated with the 2018 World Cup.
Second wave
The “second wave” of online cash register connections includes organizations engaged in retail trade, including through vending machines, and public catering, working with special tax regimes (UTII, patent for individual entrepreneurs) in the presence of hired employees. Enterprises on special tax regimes without employees, organizations providing services on all tax systems (except catering), as well as those who work on agricultural tax, can use a deferment until 2019.
Until recently, most of the mentioned enterprises issued a document confirming payment, only at the request of the buyer. The use of cash registers was not obligatory - the check could be printed using any device or even written by hand. From July 1, 2018, everything will change for them: in general, the data will have to be opened by the FTS in real time. And a variety of intermediaries will not help here: those who accept only electronic money, for example, on a Yandex.Money or Qiwi wallet, will have to fiscalize the calculations in the same way as they are now cleared by online stores accepting bank cards.
According to various estimates, by July 1, 2018, the market will need a total of from 0.5 to 1 million online cash registers. Another 1 to 2 million cash registers will be in demand by July 1, 2019.
Although the law was passed in 2016, and the last group of amendments, which highlighted two waves, in 2017, lawmakers continue to generate new proposals. At this stage it is difficult to say whether the legislation will change before July 1, 2018. However, it is no longer possible to delay business transformations to wait for the latest version of the document. More precisely, it is possible to postpone the acquisition of the cash register itself, but it is impossible to postpone more large-scale transformations - changing business processes and approaches to doing business, which we will discuss later.
Sum vs quantitative accounting
The difficulty of switching to online cash registers for small businesses lies in the fact that they, unlike large retail chains, will have to work with new business processes for themselves - just like online stores last year, they have to learn cash discipline from scratch: what is cash and check, what information should be in the check, what is the report on the closure of the shift. And this process is not one day. And considering that many entrepreneurs still use only sum accounting for goods in order to transfer the entire nomenclature to the CRF, they will have to additionally introduce commodity accounting with all the accompanying processes. And not in all cases, ordinary sellers will cope with the new tasks - it will probably be necessary to hire an individual (merchandiser) with higher qualifications. Therefore, it will be too late to start working in this direction on June 1, one month before the statutory period.
Our general recommendation is to eat an elephant in parts. Business is facing a very large-scale transformation. If for some reason you don’t want to show your FTS revenue, you can not. But it is worthwhile in the near future to buy a system, build the necessary business processes, train cashiers to work with new tools. Online ticketing in this system can be connected later - in accordance with the deadlines specified in the law. As a result, you will have a normal, complete solution on time. Just in view of small business, there are some kind of intermediate solutions on the market now. They are not very complicated from the point of view of implementation, but they already allow for quantitative accounting. For example, this is our ATUG 91F nugger.
It looks like the simplest cashier-calculator, but it also works with a personal account on the site where you can keep a reference book of goods. Thus, it provides an initial level of automation and quantitative accounting for a phased transition.
The transition to quantitative accounting is not a fad of the inspection bodies, this is a certain stage in the development of the business itself. The most important advantage for an entrepreneur is that everything becomes more transparent in all respects. For example, the owner understands which product is stale and which one should be ordered again. In the context of each product, he sees all the statistics and can quickly make decisions about purchasing, choosing suppliers or changing the range.
The second important point is related to theft. One of the biggest ills that exist in a small retail business with employees is theft. Automation allows you to better control the situation. Unfortunately, many who implement such solutions are forced to change personnel due to the fact that some unknown moments are revealed. But the profitability of the enterprise increases. As for honest cashiers, they get used to working according to a new scheme: they no longer need to remember the codes of goods, so that the service is faster.
Those. The cost of introducing automation even the entry level will subsequently pay off.
To simplify the transition process, certain categories of small businesses (individual entrepreneurs on special tax regimes that do not sell excisable goods) are allowed, at the first stage - until February 1, 2021 - not to transfer the names of goods in the check. This allows you to temporarily confine only sum accounting, use cheaper cash registers and introduce new business processes in stages.
However, even a business that has received a delay in quantitative accounting must understand that transition to it is inevitable. And this may require more expensive and functional solutions. Therefore, it is worth assessing the costs of modernization in the future: perhaps it would be better to buy a cashier working with a commodity nomenclature right now, using a deduction, and introduce accounting itself after July 1 (if the law permits).
Choice of hardware and software
Step 1. Study the legislation
Today, there are several classes of solutions on the market that allow the business to be aligned with 54-. But in order to choose the right one, it is necessary first of all to study the requirements of the law in relation to your business and understand:
- Do I need to switch to the use of online tills?
- if yes, then when?
- Is it necessary to transfer the product nomenclature now or can it be delayed until February 1, 2021?
- Will I have to work with CRF in real time?
Answers to these questions will narrow the range of solutions available to those classes that are generally possible for this type of business.
To simplify the search for the right answers on the Internet there are a lot of informational clips and text materials that interpret the provisions of 54-FZ in the latest edition.
Step 2. Addressing the needs of the business
The next group of questions that you need to ask yourself: what do you already have and what do you want to get for business in the end? What functionality does the existing equipment have - perhaps it is enough to simply upgrade it? Would you like to add something to the minimum requirements specified in the law? Even if the law allows for a delay in the introduction of commodity accounting, it is necessary to bear in mind the prospect of switching to quantitative accounting when purchasing equipment.
Further actions depend on the chosen strategy. If you need to quickly implement an online cash register, but it is not supposed to transfer the nomenclature (i.e., if the law permits this enterprise and it is required to start working strictly according to the law, and the business plans to work also, as before, on total accounting) At this stage, we can restrict ourselves to a simple cashier model, for example, ATOL 90F. And then part of the steps can be further omitted. If you need a solution with a quantitative account, the next step is to decide on it.
Step 3. Choosing a solution - commodity accounting
To automate commodity accounting, even an entry level requires computational power (in large supermarkets, a separate system unit with a monitor and scanner is installed next to the cash register, providing barcode scanning and inventory control). What product accounting system will be chosen depends, in part, on what hardware can be allocated for it.
The market of such systems allows you to choose a solution even with very modest opportunities. First, the initial costs can be reduced due to the overall market trend for cloud solutions. There are many inexpensive inventory systems provided in the cloud on a subscription basis. Secondly, for a very small business with a small turnover, accounting solutions are presented that are sufficient for a smartphone. In this case, the cash register is connected to the mobile device of the entrepreneur.
Step 4. Decision making - cashier model
Cash registers themselves also have a number of characteristics. The main one is the width of the receipt tape.
There are three standard widths - 44, 58 and 80 mm. The cheapest consumables - tape width of 44 mm. But if by law you have to transfer the entire nomenclature in the check, on a narrow ribbon for each product will require several lines, i.e. have to print long checks. A wide ribbon costs more, but a check may be shorter: you have to look for a compromise.
Also it is necessary to take into account the dimensions, the appearance of the device and the presence of an autocutter. The latter is especially important if the entrepreneur has a large flow of customers. This little thing really speeds up service a bit. Cheaper ticket offices without an auto cut have a comb for manual tearing of the check. For business, which is important image, torn checks may not be suitable.
Another important point - on what channel will the data be transmitted to the CRF? This could be Ethernet, WiFi, 2G / 3G - here you should take into account the infrastructure that is already in the office or point of sale, and possible natural limitations. For example, 2G and 3G can be unstable in the basement. If we are talking about the introduction of commodity accounting, then the cash register should have an interface to connect to the device where the accounting system is running (computer or smartphone).
As with the accounting software, the cashier can be rented, for example, in the ATOL Online service (the service ensures the settlement of payments on the Internet). There are many similar services on the market, and they, like the cash desk models, have their differences: cost, personal account capabilities (for example, analytics or working with several online stores within one legal entity). Rental services can provide benefits not only by reducing the primary costs, as well as the costs of operating and maintaining the cash desk, but also due to discounts on services in the CRF.
It should be borne in mind that entrepreneurs in special tax regimes without excisable goods use an FN that is valid for 36 months. This does not impose any restrictions on the used cash registers, but must be taken into account in the procurement process.
check in
The registration procedure for the cash register for the “second wave” (as, indeed, for the third) is no different from the process described many times, which was worked out at a large retail. In the simplest case, the cash register is still registered through the personal account of the entrepreneur on the Federal Tax Service website. To access the office, you must obtain an electronic signature (CEP).
Subsequently, it can be used for other interactions with the Office, for example, for filing electronic reports.
Without an electronic signature, the cashier can be registered, but only with a personal visit to the FTS, by filling out a paper application.
When registering the cash desk, you must specify the contract data with one of the CRF, which should be concluded in advance.
Tax deduction
To reduce the financial burden in the transition of a small business to a new order of work allows the tax deduction prescribed by law. It is provided only by the IP on special tax regimes that were not previously required to apply the cash. The deduction is calculated for each copy of the purchased box office and allows you to return up to 18 thousand rubles, but no more than the actual costs. The deduction can include purchased equipment (cash desk, FN) and software, as well as services rendered - implementation work and assistance in registering cash.
In the model of renting an online cash desk in the cloud service, a deduction is provided for the FN, since it is acquired as a property, as well as for the services rendered that were required to adapt the CMS system.
An important condition for the provision of the deduction is the registration of the purchased cash desk at the Federal Tax Service within the terms established by law for the relevant group of entrepreneurs - before July 1, 2018 or before July 1, 2019, depending on the nature of the activity.
The main advice I would like to give is to try to get a deduction. Most likely, there will be no shortage of equipment this year, but you may face a shortage of hands ready to work with the automation of commodity accounting. Until July 1, less than four months left.
Source: https://habr.com/ru/post/350670/
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