Introduction of new procedure for the use of cash-register equipment
In July 2016, amendments were made to the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash-register equipment for the implementation of cash payments and (or) settlements using electronic means of payment," establishing new requirements for fiscal reporting in electronic form and the application of a new type of cash-register equipment.
In accordance with the introduced amendments, the new procedure for registration and use of cash-register equipment is effective from February 1, 2017. Apparatus registered before this date can be operated until July 01, 2017. Individual entrepreneurs who use the tax system in the form of a uniform tax on imputed income for certain activities and the patent system of taxation, and currently exempt from the use of cash-register equipment, may carry out activities without the use of cash-register equipment until July 1, 2018.
The use of cash-register equipment is mandatory for all organizations and individual entrepreneurs (with the exception of a number of activities specified in the law) when performing cash payments and (or) settlements using electronic means of payment.
The introduction of a new procedure for the use of cash-register equipment will substantially simplify the procedures for registration, reregistration and removal of cash-register equipment from the register. Taxpayers have the opportunity to register the purchased cash-register equipment on a remote basis through their "Personal Account" on the official website of the Federal Tax Service of Russia.
Besides, at present, a draft federal law has been made up and is under approval, it provides individual entrepreneurs who use the tax system in the form of a uniform tax on imputed income for certain activities and the patent system of taxation, with the possibility of a tax deduction for the costs of acquiring cash-register equipment included in the cash-register equipment register and ensuring the transfer of fiscal documents to the tax authorities through the fiscal data operator.
The presentation explaining the new rules for the use of cash-register equipment can be found at: http://minec.gov-murman.ru/activities/devel_trade/predprinimateli/kassa_apparat/.