Who can work without online cash desks
Dmitry Boltunov talks in detail about the categories of entrepreneurs and types of entrepreneurial activities that are exempt from the mandatory use of online cash desks
The exemption from the obligation to use online cash registers can be divided into two components:
Who does not use online cash desks at all
Types of activities that are completely exempt from the use of new generation cash registers:
Sale of newspapers and magazines, as well as the sale of related products at newsstands. The main condition is that the share of sales of newspapers and magazines in their turnover is at least 50%. It is important to remember in this case that accounting for trading revenue from the sale of newspapers, magazines and related products should be carried out separately.
Nutrition for students in educational institutions. These are nurseries, kindergartens, schools, secondary special and higher educational institutions, retraining and advanced training institutions. It often happens that some educational institutions sell, for example, business lunches not for students. In this case, the use of online cash desks is mandatory.
Sale in retail markets, fairs, exhibition centers and other areas reserved for trade. But if such a place of trade is equipped, has counters and display cases, is closed and guarded at night, then the use of online cash desks is mandatory.
Trade in kiosks with ice cream, soft drinks, milk and drinking water on tap.
Trade from tankers with kvass, milk, vegetable oil, live fish, kerosene. Seasonal trade flashed vegetables, including potatoes, fruits and gourds.
Reception from the population of glassware and raw materials. Except for scrap metal, precious metals and stones.
Repair and coloring of shoes.
Production and repair of metal haberdashery and keys.
Supervision and care of children, sick, elderly and disabled.
The implementation of the manufacturer of folk art crafts.
Plowing gardens and cutting firewood.
Sale of goods in mechanical devices. These are shoe covers, sweets, chewing gums and so on.
Porterage services at railway stations, bus stations, airports, airports, sea and river ports.
The lease of IP in the lease (rental) of residential premises belonging to him by right of ownership.
Activities that are carried out in remote or inaccessible areas. But provided that the buyer will be issued a document confirming the fact of calculation. This is usually a simple non-fiscal check.
The provision of services for the conduct of religious rites and ceremonies. Or the sale of religious objects and literature in religious buildings and structures, as well as in their territories. This also applies to other places provided to religious organizations for these purposes, institutions and enterprises of religious organizations.
When making cashless payments between organizations and individual entrepreneurs.
When making settlements with insurers with the participation of insurance agents that are not organizations or individual entrepreneurs and act on behalf and at the expense of the insurer.
The following are also exempted from using online cash registers:
Licensed pharmacy organizations in rural areas outside hospitals.
Organizations that charge municipal parking fees.
Organizations: educational, physical-sports, culture and leisure, state and municipal libraries. But this is subject to the provision of paid services to the population related to the statutory activities of such organizations.
Partnerships of property owners (HOA, SNT) when accepting money as part of their statutory activities.
Those who apply the special tax regime “Professional income tax”. That is, self-employed.
Currently, income tax is applicable in Moscow, Moscow and Kaluga regions, and the Republic of Tatarstan. To become a payer of this tax, you must not have employees and be engaged, for example, in the provision of cosmetic services at home, transportation, the sale of confectionery products of their own production, holidays, construction work and so on. At the same time, the income of the self-employed should not exceed 2.4 million rubles per year.
Who will be granted a deferment
July 1, 2019 begins the next stage of connecting the business to online cash registers. In this regard, the list of temporary exemption from the use of cash registers of the new generation is becoming narrower. Three readings of the draft federal law on amendments to 54-FZ have already passed in the State Duma of the Russian Federation.
According to new changes, once again, a deferral of entrepreneurship will be granted without employees who sell goods only of their own production, perform work or provide services. These are home-made confectioners, masseurs, hairdressers, private couriers and others. They may not use online booking offices until July 1, 2021.
Who will start using online cash desks from July 1
IE on UTII and a patent that sell goods not of their own production and do not have employees.