FNS allowed to rent online cash registers. Online cash registers Sberbank Is it possible to rent a cash register

Discussions on this topic have been going on for a long time. Read about the pros and cons in this article.
Already a year ago, the Federal Law of 22.05.2003 N 54-FZ "On the Application of Control and cash registers when making cash settlements and (or) settlements using payment cards ".

The operation of this Law applies to all cash payments and payments by payment cards with participation of both legal entities and individual entrepreneurs and citizens in cases of sale of goods, performance of work or provision of services (clause 1 of article 2 of Law N 54-FZ).

Among the types of activities listed in Law N 54-FZ, for which the use of CCP is mandatory, there is no lease. In this regard, in practice, the question arises of the applicability of the provisions of Law N 54-FZ to it.
Renting is neither the sale of goods nor the performance of work. The question of whether the lease is related to the provision of services and, accordingly, whether it is necessary to apply CCP when paying rent in cash is controversial. In this article, we will consider the existing points of view on this issue.

OPINION OF TAXERS: IT IS NECESSARY TO APPLY CCP

From private answers to questions and arbitration practice, it follows that the tax authorities consider leasing a service. In their opinion, since the purpose of the adoption of Law N 54-FZ is to control the receipt of cash proceeds Money, and among the cases when the CCP can not be applied, listed in paragraphs 2, 3 of Art. 2 of Law N 54-FZ, the lease is not named and the strict reporting form replacing the check has not been approved for this type of activity, it is mandatory to apply the CCP.
In support of their position, the tax authorities refer to the definition of the provision of services contained in Art. 38 of the Tax Code of the Russian Federation. According to it, a service for taxation purposes is recognized as an activity, the results of which do not have material expression, are realized and consumed in the process of carrying out this activity. In addition, the provisions of Chapter 21 of the Tax Code of the Russian Federation also classify lease as a service.
However, this approach is controversial. After all, the legislation on CCP does not apply to tax, therefore, the terms of tax legislation cannot be extended to relations regulated by Law N 54-FZ.

ARBITRATION COURTS: CCP DO NOT APPLY

The problem we are considering arose a long time ago, even during the period of the RF Law of 18.06.1993 N 5215-1 "On the use of cash registers for settlements with the population." The existing arbitration practice is based on the old law. We do not yet have a new arbitration practice at our disposal.
But the provisions of Law No. 5215-1 in this part practically do not differ from Law No. 54-FZ. Therefore, the conclusions of the courts are applicable to Law No. 54-FZ.
When deciding on cases on challenging the imposition of administrative fines by the tax authorities for the non-use of CCP by landlords, the judges were guided by the following arguments.
In accordance with Art. 606 of the Civil Code of the Russian Federation under a lease agreement, the lessor provides the lessee with property for a fee for temporary possession and use or for temporary use.
Under a contract for the provision of services for compensation (Article 779 of the Civil Code of the Russian Federation), the performer undertakes to provide services at the request of the customer (perform certain actions or carry out certain activities), and the customer undertakes to pay for these services.
The lease agreement is a property transfer agreement and does not apply to service agreements, therefore the provisions on services do not apply to it.
By its legal nature, a lease (property lease) agreement does not apply to transactions carried out by the contractor in the provision of services.
The relationship between the lessor and the tenant is of a civil law, not a public law (i.e., with the participation of an unlimited number of persons) in nature, regulated by the legislation on CCP.
These findings are contained in the FAS Resolutions Central District from 17.04.2001 N А62-4317 / 2000 and from 27.06.2002 N А64-833 / 02-6, West Siberian region from 20.01.2003 N FO4 / 242-991 / A70-2002, Ural region from 18.12.2001 N F09-3146, West Siberian District of May 29, 2002 N F04 / 1922-327 / A70-2002, Volgo-Vyatka District of September 26, 2001 N A31-1524 / 7, etc.
Thus, the arbitration courts proceed from the civil-law definition of lease contained in the Civil Code of the Russian Federation. In accordance with this definition, the lease agreement and the service agreement have a different legal nature, which means that the lease is not a service and Law No. 54-FZ does not apply to it.

Until the appropriate amendments are made to Law No. 54-FZ, disputes on this issue will continue. Landlords have three options.
The first is to apply CCP and thereby avoid disputes.
The second is not to apply and be prepared for administrative responsibility under Art. 14.5 of the Administrative Code of the Russian Federation and a litigation with tax authorities. It should be remembered that the liability under Art. 14.5 of the Administrative Code of the Russian Federation can be brought within two months from the date of the offense (Article 4.5 of the Administrative Code of the Russian Federation).
The third option is to carry out settlements with tenants only in non-cash form.
In the Russian legal system, a precedent is not a source of law, i.e. the court is not obliged to apply in all similar cases decisions made by other (including higher) courts on specific cases. Nevertheless, we believe that the organization can defend its position using the arguments from the above court decisions in similar cases.

S. ROGOTSKAYA, AKDI "Economy and Life"

Do we need to switch to the Online Cashier if the company is on a simplified basis (income) and receives income only from the rental of non-residential real estate.

Answer

How to reflect in accounting and in taxation the expenses for the purchase, repair and maintenance of the cash register. How to arrange and take into account household items. About renting KKT. If the CCP is leased, it must be re-registered.

Question: Can a landlord purchase cash registers for a tenant who rents a dining room, purchase cash registers and lease them to that tenant, and accordingly charge the cost of cash registers for tax purposes?

Answer: The Civil Code of the Russian Federation does not contain provisions prohibiting the acquisition of KKT for leasing.

The landlord can purchase KKT. At the same time, the lessee must conclude an agreement with the CTS in his own name, and also put the CCP on record in tax office at the place of their registration.

After all, on cashier's checks the details of the tenant, not the landlord, must be printed.

After that, the rented cash register can be used by the lessee in work.

All expenses taken into account when calculating the taxable base for income tax must comply with the conditions established by law. In particular, they must be economically justified, documented and aimed at generating income.

If all these conditions are met, then the lessor has the right to take into account the costs of acquiring KKT when calculating the taxable base for income tax.

It is important to note that for the lessor, the cost of acquiring the property to be rented is reasonable and aimed at generating income. In this case, the income of the lessor will be the rent for the provision of property for rent.

Justification

What cash registers to use for calculations

From July 1, 2017, organizations and entrepreneurs are required to apply online CCP or CCP that work without data transfer. This procedure is established by paragraphs

Is it possible to simultaneously use one CCP for two or more organizations. For example, rent a cash register

Similar conclusions are contained in the letters of the Ministry of Finance dated May 25, 2006 No. 03-01-15 / 4-114, the Federal Tax Service dated February 20, 2007 No. SHT-6-06 / 132, UFNS for Moscow dated April 8, 2005 No. 22-12 / 24276 and are confirmed by arbitration practice (see, for example, resolution of the Federal Antimonopoly Service of the Urals District dated 20.09.2005 No. F09-4094 / 05-C7).

About renting KKT

If the cash register is leased, it must be re-registered

We want to rent a cash register from another organization. The tax inspectorate told us that it needs to be registered with the Inspectorate of the Federal Tax Service and a contract for the maintenance of the cash register in the Central Service Center should be concluded. Is it so? After all, the cash register is already registered in the name of the landlord and is being serviced at the Central Service Center.

The tax inspectors are right.

The cash register that the company uses for cash payments for goods (work, services) must be registered with the IFTS at the place of its registration. At the same time, the tax inspectorate will not put the CRE on record if its user does not have an agreement with the center Maintenance... This follows from the Federal Law of May 22, 2003 No. 54-FZ and from clause 15 of the Regulations on Registration and Application cash register equipment... (approved by the Decree of the Government of the Russian Federation of July 23, 2007 No. 470).

Thus, having rented a cash register, you need to: make sure that the lessor removes the cash register from the register at his tax office; re-register the contract with the TEC in your own name; register the cash register with the inspection at the place of its registration.

And only after that the rented cash register can be used in work. After all, the details of the tenant, not the lessor, should be printed on the cashier's receipts. If all these conditions are not met, companies may be fined under the Code of Administrative Offenses of the Russian Federation for not using the CCP. The fact is that the use of cash registers that are not registered with the tax authorities is equated with this violation (Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 31, 2003 No. 16). An example of a court case, when the judges recognized such a fine as legitimate, is the resolution of the FAS of the Ural District of September 20, 2005 No. F09-4094 / 05-C7.

How to reflect in accounting and taxation the costs of the purchase, repair and maintenance of the cash register

OSNO

Consider how to take into account when taxing the costs of:
- purchase of KKT;
- repair, maintenance of cash register, processing of fiscal data;
- modernization of KKT.

Purchase of KKT

The procedure for accounting for the cost of purchasing a cash register when calculating income tax depends on whether the cash register is a depreciable property. And this includes cash registers with a service life of more than 12 months and an initial cost of more than 100,000 rubles. (

In this article, we will look at how to deregister cash register machines in 2020. Let's figure out whether it is necessary to deregister the cash register. We will find out when to deregister. Let's analyze Required documents for removal.

Do I need to remove the cash register from the register and in what cases? Many entrepreneurs and organizations using CCP are puzzled by this issue. Today we will talk about the procedure for deregistering cash register machines: in what cases the cash register should be deregistered, what documents will be required for this, how to check registration of cash register in the Federal Tax Service. We will also consider in detail typical situations of deregistration of cash register machines and give answers to common questions.

Who is obliged to use the POS printer

According to FZ-54, individual entrepreneurs and legal entities that make settlements with buyers and sellers both in cash and in non-cash form, have obligations to use cash registers (KKM). In particular, business entities must have a cash register if:

• sale of goods (works, services) to organizations and the population;
• payment of funds in favor of the population and / or legal entities when purchasing goods / services;
• refund of funds to the buyer in case of refusal from the goods;
• receiving money from the seller for the returned item.

When you need to deregister cash register

In addition to the obligations on the use of cash registers, Federal Law No. 54 also regulates the mechanism for staging and removing cash registers from the register. According to the law, you should contact the Federal Tax Service to remove the cash register from the register in the event of:

1. The cash register is sold. If you have sold your own cash register, it should be removed from the register, after which the buying company is obliged to register the equipment for itself;
2. The depreciation period of the KKT has expired. Each model of cash register equipment has its own useful life. In the month following the expiration of the depreciation period (100% depreciation), the unit of equipment must be deregistered;
3. The individual entrepreneur (legal entity) ceased its activities. In this case, we are not talking about a temporary interruption in the activity, but about its complete termination (liquidation, reorganization, closure of an individual entrepreneur, etc.). If you have documents on the closure of an individual entrepreneur (liquidation of a legal entity), then you need to contact the Federal Tax Service to deregister the equipment that was registered with the business entity;
4. The cash register has been replaced with a different model. If, for one reason or another, you decide to change the POS printer to another unit of equipment (for example, for more new model), then old apparatus You should be deregistered in established order... Also, the deregistration procedure is provided for cases of replacing faulty equipment with a working one (a faulty POS printer is removed from the register, a new device is registered with the organization);
5. CCP is stolen. A mandatory procedure in the event of theft of cash register is the deregistration of the cash register. The basis for withdrawal is a certificate issued by the Ministry of Internal Affairs that the KKT is on the wanted list;
6. Other reasons why the further use of CCP is impossible. In the process of conducting business, a business entity may experience other situations, in connection with which the use of cash register is not possible. If there are objective reasons and supporting documents of the organization / individual entrepreneur, you should contact the Federal Tax Service to remove the cash register from the register.

We remove the cash register from the register: instructions and documents

Removal of a cash register from registration, as well as registration of the cash register, is carried out through the Federal Tax Service. Before contacting the tax office, you should prepare the following documents:

Having collected the necessary documents, go directly to the procedure for deregistering a cash register:

Step 2. Transfer of documents to the Federal Tax Service.
To remove a cash register from the register, you need to contact the FTS body in which the cash register is registered. You can transfer documents in any of the following ways:

1. Go to the tax office in person and hand the documents over to the FTS specialist. This method is reliable, because you will be sure that the documents were transferred to their destination. In addition, a tax specialist will be able to conduct an initial check of documents and immediately indicate to you the presence of errors and inaccuracies;
2. Send documents by mail. You can send the collected package of documents by letter through the nearest branch of the Russian Post. Before sending, make a list of attachments, and then issue a notification letter. Having received the documents, the FTS specialist will sign the letter spine, which will serve as confirmation of their receipt;
3. Checkout electronic application... If you have access to the Internet, you can remove the CCP from registration without leaving your home. To do this, register on the State Services Internet resource (gosuslugi.ru) and fill out an electronic application through your Personal Account.

Step 3. Consideration of documents.
The bodies of the Federal Tax Service are given 5 working days to consider the application and remove the CCP from the register. During this time, an employee of the fiscal service must contact you to agree on the time and place for taking control readings from the equipment. On the set day, in the presence of you and a specialist from the Federal Tax Service, the TEC engineer takes the readings of the CCP. Also, in your presence, an act is drawn up on.

Step 4. Removal of the cash register from the register.
On the basis of the documents provided by you, as well as the KM-2 act drawn up in your presence, the FTS enters into the database information on the removal of the CCP from the register. You are provided with a passport for the cash register and a cash register coupon with marks of the Federal Tax Service on the removal of equipment from registration.

Typical situations

The most common situations when a cash register is removed from the register is the termination of business activities associated with the liquidation of an LLC or the closure of an individual entrepreneur. In each of the above cases, deregistration is carried out in general order... At the same time, an extract from Rosreestr on the termination of the activity of an individual entrepreneur or legal entity should be additionally attached to the package of documents.

Another reason for removing a cash register from the register may be the loss of documents on the cash register. In general, when removing a cash register from the register, a business entity should restore lost documents. If we are talking about the registration certificate and the CCP registration coupon, then the individual entrepreneur / legal entity should contact the CTC to obtain duplicate documents. If you lose your registration card, this information should be indicated in the application. Since the second copy of the card is at the Federal Tax Service, where the application is submitted, there is no need to request a duplicate card. If the organization has lost the Cashier's Journal, then it is necessary to remove the cash register from the register on the basis of accounting data and daily Z-reports.

How to check the registration of cash register in the Federal Tax Service

How to deregister cash register: questions and answers

Question number 1... IE Kukushkin submitted to the Federal Tax Service documents for deregistration of the cash register. The tax specialist demanded that Kukushkin show the cash register (bring it to the tax office). Are the actions of the Federal Tax Service legal?

Answer: The requirements of a FTS specialist in this case do not contradict the current legislation. As a rule, the tax authorities examine the CCP when taking control readings by the CTS engineer. However, in exceptional cases, an employee of the fiscal service may require the presentation of the CCP directly to the inspection.

Question number 2... IE Soloviev personally handed over to the Federal Tax Service a set of documents for deregistration of a cash register. What is the confirmation of acceptance of documents for Solovyov?

Answer: Having received documents from Solovyov, an employee of the fiscal service can issue a receipt for the receipt of papers. If Soloviev draws up an application in 2 copies, then he can keep one of them (with a note of receipt, date and signature of the responsible employee of the Federal Tax Service) as confirmation.

Question number 3... Kashtan LLC has an old cash register that is not used in its business. What documents must be submitted to "Kashtan" to deregister the cash register?

Answer: Removal of old cash registers from registration is carried out in accordance with the general procedure. The fact of non-use of the cash register in the activity is confirmed by the Operator's Journal and the Z-report, taken by the employees of the TEC.

As you know - from July 1, 2017 entered into force new law, regulating the use of cash registers - 54-FZ. According to 54-FZ, all cash registers must be able to connect to the Internet and transmit electronic versions checks to the tax office upon the sale. Information is not transmitted to the tax office directly, but with the help of the OFD - the operator of fiscal data. The reform concerns various layers of entrepreneurs and firms and affects them gradually: first, those who are already trading, and then - those who previously did just fine without a cash register. On the occasion of the entry into force of 54-FZ, Sberbank offers a very convenient service for entrepreneurs and small businesses - renting online cash registers 54-FZ from. This service is designed for small businesses and micro businesses, whose incomes are not so great as to afford the purchase of a full-fledged cash register of a new type. Prices for the purchase of a new cash register start at 24,490 rubles, which for small business can be critical.

Advice! If you have an individual entrepreneur on UTII or a patent, you have the right to tax deduction- up to RUB 18,000 for each checkout. This will partially offset your online checkout costs.

Online booking office rental Evotor

The fines for violation of Law 54-FZ are as follows: if the cash desk does not meet the new requirements - 10,000 rubles, if the seller did not send an electronic check at the buyer's request - 10,000 rubles, if trades without a cash desk at all - 30,000 rubles.

1. Evotor 5
2. Evtoro 7.2
3. Evotor 7.3
4. Evotor 10

Online cash register Evotor

Together with the cash desk "Evotor" you get a terminal for accepting cards and an acquiring connection free of charge.

Possibilities of cash desk Evotor

• Free apps: checkout, inventory, discounts
• Integration with 1C, product accounting and loyalty program
• Trade with and without the Internet: Wi-Fi and SIM-card available
• Working with EGAIS for trade in beer and spirits

Purchase of cash desk Evotor 54-FZ

How to connect an online checkout

1. Buy cashier
2. Connect to OFD (fiscal data operator)
3. Register the cashier with the Federal Tax Service

Who needs an online checkout

• Grocery stores
• Enterprises retail
• Small cafes and pavilions
• Domestic services