Conditions for receiving a deduction
An individual entrepreneur can reduce UTII or PSN by the amount of expenses for the purchase of cash register equipment included in the cash register register.
At the same time, cash register equipment must be used when making payments in the course of business activities subject to UTII or PSN. The deduction can be obtained subject to registration of the cash register with the tax authorities from February 1, 2022 to July 1, 2022. However, for individual entrepreneurs engaged in retail trade and/or public catering and having employees, a different deadline has been established for registering cash registers to receive a deduction - from February 1, 2022 to July 1, 2022. This is due to the fact that such entrepreneurs did not receive a deferment on the obligation to use cash registers until July 1, 2022.
Regulatory regulation
Conditions for applying deductions for cash registers
From 01/01/2018, individual entrepreneurs have the opportunity to reduce the imputed tax on the costs of acquiring cash registers - in the amount of 18,000 rubles. for each online cash register (clause 2.2 of article 346.32 of the Tax Code of the Russian Federation). Organizations cannot take advantage of the deduction.
But not all entrepreneurs have access to the deduction; the following conditions must be met:
- The cash for which the deduction is applied must be used in activities subject to UTII.
- The cash register must be in the cash register register.
- The cash desk must be registered with the Federal Tax Service before the start date for the use of cash register established by law for the type of activity of the individual entrepreneur.
More information about the deduction periods for various types of UTII activities
If an individual entrepreneur purchased and registered a cash register in 2022, then he can claim the deduction no earlier than 2022.
Costs included in the deduction
The costs of purchasing a cash register, which reduce the tax on imputed income, include (paragraph 3, clause 2.2, article 346.32 of the Tax Code of the Russian Federation):
- costs for purchasing the cash register itself, fiscal drive, software;
- costs of performing work on setting up the cash register and other services to bring the cash register into compliance with the requirements of Federal Law dated May 22, 2003 N 54-FZ.
How to get a deduction
In order to claim a deduction, you must submit a UTII return, in which the amount of the deduction must be taken into account when calculating the tax. However, the current declaration form (approved by Order of the Federal Tax Service of the Russian Federation dated July 4, 2014 N ММВ-7-3 / [email protected] ) does not provide lines for deduction by cash register.
Before amending the declaration, the Federal Tax Service of the Russian Federation recommends:
- Indicate the amount of UTII in page 040 “The amount of the single tax on imputed income payable for the tax period” of Section 3, taking into account the deduction on the cash register. Moreover, the amount in it should not be negative.
- Along with the declaration, submit an explanatory note, which should reflect the details for each cash register to which the deduction is applied: cash register model,
- factory number,
- registration number assigned by the tax authority,
- date of registration with the Federal Tax Service,
- the amount of expenses for CCP, but not more than 18,000 rubles.
- the amount of tax reduction for the tax period.
The tax service recommended the form of the explanatory note in Letter dated 02/20/2018 N SD-4-3/ [email protected]
Transfer of deduction
If the amount of the calculated tax for the quarter turns out to be lower than the costs of the cash register, then the remainder of the deduction is transferred to the following quarters, but within the period established for a given entrepreneur in paragraphs 4 and 5 of clause 2.2. Art. 346.32 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service of the Russian Federation dated April 19, 2018 N SD-4-3/ [email protected] ).
Deduction from UTII
The tax calculated for the quarter can be reduced on the costs of acquiring cash registers down to zero.
These expenses do not have to be included in the return of only one tax period. Unlike insurance premiums, which reduce the tax only for the period in which they are paid, the cost of CCP can be taken into account for several quarters. Therefore, you first need to reduce the tax on contributions, and then reduce the remaining tax by the amount spent on purchasing cash register equipment. The amount of expenses for cash register systems that did not fit into the tax reduction for one quarter can be taken into account in the next period. To exercise the right of individual entrepreneurs to deduct, the tax authorities planned to change the declaration. However, the new form will definitely not appear by the beginning of the reporting period for the 1st quarter. And therefore, the Federal Tax Service issued a letter dated February 20, 2018 No. SD-4-3/ [email protected] , in which it proposed to take into account the costs of purchasing cash registers in the current declaration form, and the amount of these costs should not be shown anywhere in it, but should be attached to the report explanatory note.
In this case, line 040 of section 3 is calculated taking into account the expenses incurred for the purchase of cash register equipment.
Example:
The individual entrepreneur purchased two copies of the CCP. The expenses for one amounted to 33,000 rubles, for the second 16,045 rubles. You can accept 18,000 rubles as a tax reduction. for the first cash register and 16,045 rubles. on the second. In section 3 of the declaration, expenses for the purchase of cash registers are not indicated, but when calculating line 040, the amount of expenses was taken into account: 16,045 rubles. one cash register and 14,328 rubles. according to the second cash register, therefore, there is no tax to be paid for the 1st quarter. The remaining portion of the amount for the purchase of the second cash register (18,000 - 14,328) will be accepted as a tax reduction in the 2nd quarter.
Tax deduction for the purchase of cash registers: mandatory requirements
The benefit does not apply to all cash registers: there are conditions that must be observed.
- Firstly, a tax deduction is provided only for cash registers included in the official register of the Federal Tax Service.
- Secondly, the cash register must be registered, otherwise the money spent on it will not be returned.
If you combined UTII and PSN, then you could receive a tax deduction for an online cash register using only one mode.
UTII deduction when purchasing an online cash register
When purchasing an online cash register for UTII, a tax deduction cannot be obtained for the period that preceded the registration of the cash register. The tax amount is reduced when calculated for tax periods of previous years, but not earlier than the period in which the device was registered. If the UTII amount is less than the deduction for the online cash register, then you can transfer the balance to the following periods until the end of 2022.
Tax deduction on cash registers for PSN
For individual entrepreneurs on PSN, the tax amount is reduced for periods that began in 2022 and ended after registration of the cash register. If costs exceed the limit, the balance is taken into account when calculating taxes for subsequent periods. And if the tax amount is less than the costs, you can reduce the patent from other types of activities if a cash register is used for them.
How is a decrease in UTII reflected in the tax return?
The tax return that taxpayers regularly fill out does not have fields where it is possible to record expenses.
According to the Letter of the Federal Tax Service dated February 20, 2022 No. SD-4-3/ [email protected] “On the application of the provisions of Chapter 26.3 of the Tax Code of the Russian Federation” immediately after the reduction of UTII by the amount of insurance premiums in the total amount of UTII according to line code 040 of Section 3, it is necessary to take into account the total amount of expenses spent on the purchase of an online cash register (in the amount of no more than 18,000 rubles for each cash register unit).
It is important to ensure that the total amount of UTII indicated in line 040 of Section 3 does not acquire a negative value.
Simultaneously with the submission of the Declaration, it is advisable for taxpayers to send an explanatory note to the tax authority with the obligatory indication of the following details for each online cash register in respect of which the deduction is applied:
- name of the online cash register model;
- serial number of the online cash register model;
- registration number of the online cash register assigned by the tax authority;
- date of registration of the online cash register with the tax authority;
- the amount of expenses for purchasing an online cash register, which reduces UTII (the amount of expenses for one online cash register cannot exceed 18,000 rubles);
- the total amount of expenses for purchasing an online cash register, which reduces the total amount of UTII payable to the budget for the tax period.
When should you start working with online cash registers?
According to the Federal Law of July 3, 2016 No. 290-FZ “On amendments to the Federal Law “On the use of cash register equipment when making cash payments and (or) payments using payment cards” and certain legislative acts of the Russian Federation" organizations and individual entrepreneurs engaged in retail trade are required to use online cash registers by July 1, 2022.
Before July 1, 2022, online cash registers are required to begin to be used by all organizations and individual entrepreneurs operating on UTII, but not having employees with whom employment contracts have been concluded.
Example:
IP Matveev M.M. conducts retail trade. On June 1, 2022, he purchased an online cash register and registered it with the tax authorities. Matveev M.M. may qualify for a reduction in UTII for the purchase of an online cash register.
IP Nosov N.N. conducts retail trade and purchased an online cash register on July 10, 2022. In this case, you should not expect a reduction in UTII for the purchase of an online cash register, because the deadlines for using online cash registers established by law were violated.
Deduction amount
It is legally stipulated that the deduction amount cannot exceed 18,000 rubles per unit of cash register equipment . It is impossible to sum up the costs of different copies of CCP. That is, if one cash register cost 20,000 rubles, and the second - 15,000 rubles, then the deduction will be:
- 18,000 rubles for the first cash register;
- 15,000 rubles for the second.
The deduction can include not only the costs of purchasing the device itself, but also related expenses. For example, 15,000 rubles for a cash register plus 3,000 rubles from the cost of a fiscal drive, services for setting up a cash register or updating software.
Business entities can fulfill the obligation to implement cash register equipment not only by purchasing and installing the device. There are services that provide cloud cash registers for rent. So, rent for a cash register as a service is not included in the list of costs that can be deducted from individual entrepreneur tax.
Can an individual entrepreneur use the simplified tax system to purchase an online cash register using a tax deduction?
A huge surprise for the “simplified” company was the inability to reimburse the costs of implementing a smart terminal through returns. The reasons for this decision were:
- Local governments often reduce rates for “simplified” residents, which reduces the tax;
- the obligation to use a new type of calculation devices did not become something unexpected for the simplifiers, as it was for the “imputation” and patent owners;
- payers of the simplified tax system of 15% pay a percentage only from income minus expenses, therefore the purchase of equipment in KUDiR is taken into account as expenses, and due to this, the payment to the Federal Tax Service is reduced.
Unfortunately, LLCs on UTII and other legal entities also did not have the opportunity to take advantage of the deduction for the purchase and installation of an online cash register from the tax service. They install the equipment at their own expense.
Another article of ours: Deduction for the purchase of a cash register for individual entrepreneurs on UTII
Reducing UTII for deduction using cash register in 1C
Let's look at the procedure for claiming a deduction using CCP in 1C using an example.
IP Karpenko E.V. engages in retail trade (store with an area of 10 sq. m.). Activities have been transferred to UTII.
On May 22, 2018, the entrepreneur purchased and registered a cash register. The amount of expenses amounted to 18,600 rubles.
On June 29, 2018, fixed insurance contributions were paid to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in the amount of RUB 8,096.
On July 20, 2018, the individual entrepreneur claimed a deduction using CCP to reduce UTII for the second quarter of 2022.
Reflection of expenses for purchasing an online cash register
Expenses for the purchase of cash registers are reflected in the document Expenses for the purchase of an online cash register from the UTII Reporting assistant (section Reports - UTII - UTII Reporting) using the link Add information about expenses .
Calculation of UTII through the assistant Reporting on UTII
After the document has been recorded and closed, the tax is calculated UTII Reporting In the form of a certificate, the program will indicate what amount of deduction was accepted in the reporting quarter, as well as the amount remaining and transferred to the next quarter.
In our example, UTII payable for the second quarter was calculated as follows:
- UTII before reduction by deductions:
(1,800 rub./sq. m x 10 sq. m x 3 months x 1,868 x 1) x 15% = 15,131 rub.
- Paid fixed insurance premiums - RUB 8,096.
- The amount of expenses for cash register systems that can be deducted in the second quarter: RUB 15,131. – 8,096 rub. = 7,035 rub.
- The balance of the cash register deduction transferred to the third quarter:
18,000 rub. – 7,035 rub. = 10,965 rub.
- UTII payable in the second quarter:
RUB 15,131 – 8,096 rub. – 7,035 rub. = 0 rub.
Preparation of a UTII declaration
Using the link Declaration on UTII for the 2nd quarter of 2018, you can go to the form for filling out the declaration, check the format, control ratios of indicators and send the reports to the Federal Tax Service.
The deduction for cash registers is reflected in Section 3 of the form for preparing the UTII declaration on line 035 “Total amount of expenses for the acquisition of cash registers, reducing the total amount of UTII...”. This line has an auxiliary function for calculation and clarity and is not displayed on the declaration form for submission to the Federal Tax Service.
The deduction amount will be taken into account on page 040 “The amount of the single tax on imputed income payable for the tax period.”
Explanatory note
The form for filling out the UTII declaration provides a section for preparing an explanatory note in accordance with the recommendations of the Letter of the Federal Tax Service of the Russian Federation dated February 20, 2018 N SD-4-3/ [email protected]
There is no established format for submission to the tax authorities for the explanatory note, so it can be submitted to the Federal Tax Service either in paper form or via electronic communication channels in PDF format.
See also:
- Instruction No. 1. Transfer of companies and individual entrepreneurs as part of the second stage of the CCP reform
- Instruction No. 2. Deduction by cash register for individual entrepreneurs on UTII
- If you have several cash registers, then the deduction when calculating UTII and PSN must be applied for each cash register separately
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Related publications
- If you have several cash registers, then the deduction when calculating UTII and PSN must be applied for each cash register separately. The Federal Tax Service has clarified the procedure for applying the deduction when purchasing several cash registers (Letter...
- Deduction by cash register for individual entrepreneurs on UTII Instruction No. 2 “Deduction by cash register for individual entrepreneurs on UTII” (Letter from the Federal Tax Service ...
- The CCP deduction can be reflected in the new UTII declaration for the 3rd quarter. For the 3rd quarter of 2022, you can file a UTII declaration:...
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What does the online cash register tax deduction cover?
You can manage tax deductions for online cash registers at your own discretion - the main thing is that the cost of installing a copy does not exceed 18 thousand rubles. If you spend more, no one will return the difference. You can receive a refund in the form of a tax deduction both for the purchase of an online cash register and for the modernization of an outdated device.
- connection and setup (including Internet provision, central service center services, agreement with the OFD, etc.);
- expenses associated with registering a piece of equipment;
- purchase of a fiscal drive.
- installation of special software.
You can exercise your right to reduce the contribution only after registering the device. You can send a notification (for PSN) or take into account costs in the declaration (for UTII) only upon receipt of the registration number and card for the purchased copy of the cash register.
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