Simplified taxation system for entrepreneurs: what reports they give, do you need a cash register, what taxes does the entrepreneurs pay for USN + sample documents for download

Hello dear readers of the magazine Rich Pro! Today we’ll talk aboutsimplified tax system (STS) for individual entrepreneurs, what it is, in which cases it can be used, what taxes an individual entrepreneur pays for STS without employees (with employees), and so on.

Starting your own business involves organizing accounting and reporting in accordance with federal law. For individual entrepreneurs, the law provides for options for choosing a tax system, taking into account the size of the profits and costs of a particular enterprise.

You can choose which tax regime to use when conducting business, it can be STS, DOS, PSN, etc. In more detail about the patent system of taxation, what types of IP activities fall under this regime, etc., we already wrote in our last issue.

As part of the tax burden reduction entrepreneurs choose a simplified tax system as the most acceptable part ease of reporting and taxes and fees. Therefore, we consider this tax regime in more detail.

From this article you will learn:

• What is a simplified taxation system for private entrepreneurs - nuances and features;
• What taxes does the individual entrepreneur pay for STS;
• What kind of reporting does an individual entrepreneur give to STS (without employees, with employees);
• Do I need a cash register for IP in the simplified tax system (in which cases, etc.).

All in detail later in the article.

What is the simplified tax system, what taxes are payable by the individual entrepreneur on the simplified tax system, what kind of reporting is “simplified" without employees and you need to hand over the individual entrepreneur, as well as other useful information, read our article

1. Simplified tax system (USN 15 and 6 percent in 2019 for entrepreneurs)

A simplified tax system (simplified tax system) implies 2 (two) optionstax calculation by applying different tax bases, tax rates and various methods of calculating taxes.

The possibility of choosing a simplified tax calculation system in 2019 exists for organizations - legal entities and entrepreneurs - individuals who are not subject to the restrictions regulated by clause 3 of Article 346.12 of the Tax Code of the Russian Federation.

Also, a certain framework is provided for enterprises already engaged in commercial activities and interested in switching to simplification.

When filling out an application for the transition to simplification, the revenue from the sale (non-operating income) of such enterprises at the end of 9 months cannot exceed the amount of 45 million rubles, recalculated using the index-deflator, which in 2019 amounted to 1,518.

In order for the calculation of tax payments for simplification for individual entrepreneurs to be possible, it is necessary to deal with the choice of OKVED code.

Otherwise, the activity on the selected code may be subject to the restriction of the tax legislation of the Tax Code of the Russian Federation, art. 346.12, and the tax office will not provide permission to use the simplified tax system.

About other taxation systems for private entrepreneurs, we wrote in a general article.

1.1. When to apply and how to switch to the simplified tax system

The choice of a simplified tax system for individual entrepreneurs is the best option for regulating the tax burden on a business by choosing one of the options for calculating taxes according to the system "STS Income" or "STS Income minus Expenses«.

One of the advantages of the simplified tax system for entrepreneurs is the ability to move from one taxation option to another on a voluntary basis.

An entrepreneur can change the objects of the tax base annually by contacting the tax authority with a corresponding statement until 31.12. current year. Download the application for the transition to the simplified tax system (form 26.2-1)

To select a simplified tax system, the activities of an individual entrepreneur should be governed by the following requirements:

• The number of employees of the enterprise may not exceed the number 100 people;
• Profit of the company cannot be higher than the amount 60 million rubles;
• The scope of the organization should not be limited by the current legislation on taxes and fees provided for in Clause 3 of Article 346.12 of the Tax Code.

Transfer from UTII can be carried out from the beginning of the next month, after which the obligation to pay the corresponding tax has ceased, regulated by clause 2 st.346.13 of the Tax Code.

Important!Taxpayers participating in agreements on joint activities, for example, a simple partnership or trust management of property, are not entitled to replace taxable items.

For such taxpayers it is allowed to use the only possible tax system “Income minus expenses”

The peculiarities of maneuvering in the simplified tax system in 2019 for entrepreneurs is, provided by law, the ability to reduce the tax rate of the STS Income up to 1%, STS Income minus expenses - up to 5%.

Information on the rates can be obtained from the territorial tax authorities where the registration of individual entrepreneurs was carried out.

In addition, newly registered entrepreneurs using simplification may conduct business at a zero tax rate as part of tax holidays provided by law. The relevant law should be valid in the region of the Russian Federation where the merchant is registered.

1.2. Types of simplified taxation system + tax calculation

The tax rate, depending on the type of tax base in the simplified tax system, has 2 (two) varieties:

• STS income organization, in which the tax base is considered all the income of the organization, the amount of tax - 6%;
• STS income minus expensesin which the basis for calculating taxes is income reduced by the amount of funds spent, the amount of tax - 15%. Within the framework of regional legislation, to increase investment attractiveness and develop certain sectors of the economy, the tax rate for this type of STS can be reduced up to 5%.

Knowing what types of tax rates for the simplified tax system there are, beginning entrepreneurs have a question, what type of charges to choose?

To determine the type of simplified IP taxation system, use a simple scheme

To determine which option is optimal for a particular company, it is necessary to determine at what size of expenses the tax on "STS Income" will be equal to tax "STS Income minus expenses".

Income * 6% = (Income - Expense) * 15%, which means equality of tax amounts when the amount of expenses in 60% from the amount of income. The dependence of the tax amount on the amount of expenses is inversely proportional.

The higher the costs, the lower the amount of tax payable to the budget. In this case, with an equal amount of income in 2 (two) taxation options, it is more profitable to choose the second option, since the tax amount will be lower.

Such an assessment allows you to decide on the option of the simplified tax system for individual entrepreneurs at the initial stage of planning the size of taxes and fees. To clarify the selection criteria, it is necessary to take into account factors that can significantly affect the size of the tax base.

• The amount of confirmed expenses in accounting for determining the tax base in "STS Income minus expenses";
• The costs of the organization in the process of commercial activity should have a documentary justification in the form checks, copies of checks, payment orders, bank statement or receipts. Unaccounted expenses without appropriate payment documents cannot be taken into account when calculating the base for the calculation of taxes under the simplified tax system;
• A limited list of costs that cannot be relied upon in calculating the tax base are provided for in Article 346.16 of the Tax Code of the Russian Federation;
• Special requirements for accounting for certain types of expenses, which include documentary evidence not only of costs to suppliers for goods intended for resale, but also of their further sale to the final consumer, as provided for in Article 346.17 of the Tax Code of the Russian Federation.
• The right to tax reduction under the simplified system “Income for paid insurance benefits”.
• Reducing tax rates "STS Income minus expenses" at the regional level in the framework of existing legislative acts from 15% to 5%. If the law on the differentiated tax rate is applied in the territory of the region, applying the simplified tax system for private entrepreneurs in 2019 will be beneficial according to the second option - income minus expenses, when the amount of expenses will not exceed 60% of income.

For timely payment of advance tax payments for the simplified tax system, it is necessary to correctly calculate the single tax. It is produced on an accrual basis, which means the summation of advance payments from the beginning of the year.

The calculation of quarterly contributions for the simplified tax system is performed in the following order:

1. At the end of the 1st quarter. The size of the tax on the simplified tax system will be the product of the calculated tax base by the amount of the tax rate that is required to be paid to the budget until 04.25.;
2. When calculating the amount of the advance payment on tax at the end of the first half of the year, it is necessary to multiply the tax base (the calculation period is 9 months from January to September) by the tax rate according to the selected USN option. The result should be reduced by the amount of the advance payment based on the results of the 1st quarter. The resulting advance payment amount should be paid to the budget. until July 25;
3. The calculation of the advance payment amount for 9 months is carried out according to the same principle as for the first half of the year. The calculated tax base (for 9 months) is multiplied by the amount of the tax rate, after which the result is reduced by the amount of advances already paid for the first half of the year. Amount received must be paid until October 25;
4. The calculation of the tax at the end of the year is carried out by generating the tax base for the entire calendar year by the amount of the tax rate. Advances from previous reporting periods are deducted from the amount received and the remaining amount is transferred to the budget until 31.03. (for enterprises) and up 30.04. (for individual entrepreneurs).

When calculating tax on the “STS Income” in 2019, the law provides for the right to reduce the estimated values ​​by the amount of insurance payments paid in the reporting periods.

Firms and entrepreneurs working with employees have the opportunity to reduce tax payments up to 50% within the limits of insurance payments.

SP without hired personnel - for the entire amount of insurance paymentsnot limited to 50%.

For clarity, we will calculate the advance payments for USN tax on a specific example, having previously calculated the amount of insurance payments for individual entrepreneurs for 2019.

Contributions to the Pension Fund by the self-employed entrepreneur:

29 354 rubles.

Payments to the MHIF IP for yourself:

6 884 rubles.

Total insurance payments of the merchant for themselves for 2016 will be:

29 354 rubles +6 884 rubles = 36,238 rubles.

In excess of profitability in the amount of 300 thousand rubles. to the amount of insurance payments 1% of income is added, which can be paid at the end of the tax period, namely the calendar year.

When calculating the amount of tax on "STS Income minus expenses" calculation principle is similar to tax calculation by "STS Income".

The difference lies in the possibility of reducing income by the amount of available expenses with a corresponding change in the tax rate, which varies from 5 to 15% depending on the territorial location in the Russian Federation and applicable laws in the field of taxes and fees.

In this option, the amount of insurance payments paid does not affect the tax reduction, but they are taken into account in the total amount of expenses.

Consider the calculation of tax USN for individual entrepreneurs on a specific example.

After the calendar IP has the following financial indicators:

The advance payment at the end of the first quarter will be: (850 thousand rubles - 650 thousand rubles) * 15% = 30 thousand rubles. The contribution was made on time.

For the 1st half of the year, the advance tax calculation is carried out on an accrual basis:

850,000 + 1,080,000 = 1,930,000 rubles. - income for 1 half year;

650,000 + 750,000 = 1,425,000 rubles. - expense for 1 half year;

(1 930 000 - 1 425 000) * 15% - 30 thousand rubles = 45,750 rubles - an advance on tax at the end of the reporting period minus paid in the 1st quarter. Paid until 07.25.

The advance payment after 9 months is calculated in the same way:

income minus expenses on an accrual basis, multiplied by a tax rate of 15%, net of advance contributions paid:

(850,000 + 1,080,000 + 950,000) - (650,000 + 775,000 + 690,000) = (2,880,000 - 2,115,000) * 15% = 114,750 rubles.

Then we subtract from this amount the tax advances already paid: 114,750 - 30,000 - 45,750 = 39,000 rubles.

To determine the single tax for the past year, we summarize the income, and then the costs:

850,000 + 1,080,000 + 950,000 + 1,235,000 = 4,115,000 rubles. - income for the calendar year;

650,000 + 775,000 + 690,000 + 850,000 = 2,965,000 rubles. - expense for the calendar year.

Now we can determine the tax base of 4,115,000 - 2,965,000 = 1,150 thousand rubles. and multiply by the tax rate 15 % - get 172,500 rubles.

After deducting the previously paid advances, we get the amount of tax that must be paid to the budget: 172 500 - 30 000 - 45 750 - 39 000 = 57 750 rubles.

The law provides for the obligation of taxpayers to pay the minimum tax amount from the calculation 1% of the total annual income. It is determined at the end of the calendar year and is accepted as the amount of the minimum tax.

If the calculated tax amount according to the above scheme for an individual entrepreneur would be lower than the amount of 1% of their total annual profit, then the company would be required to pay a minimum tax amount. This means that for this example, the minimum tax amount is 41 thousand rubles. (4,100,000 * 1%), at the end of the year, IE paid taxes in the amount of 172 500 rublesthat exceeds the minimum tax amount.

If this amount were below the minimum, then the individual entrepreneur would have to pay 41,000 rubles.

Advantages and disadvantages of the simplified tax system 6, 15 percent for un - highlights

1.3. Pros (+) and cons (-) of the simplified tax system for IP

In addition to the fundamental advantages in terms of changing the tax base, reducing tax rates and tax holidays, the STS for individual entrepreneurs has positive characteristics:

• Accounting and tax reporting greatly simplified;
• There is no need for quarterly and annual financial statements to the tax authorities;
• Options for voluntary change of type of taxation in the simplified tax system for individual entrepreneurs;
• Reporting on the results of IP business activities implies the annual submission of a tax return drawn up according to the relevant model;
• There is no obligation to pay personal income tax on income from commercial activities;
• For organizations, the obligation to pay budget taxes on profits, property, VAT (excluding taxes on dividends and other debt obligations, as well as property taxes on cadastral value) is excluded.

Cons USN for IP constitute restrictions on the items:

• The ban on the use of STS for firms engaged in certain types of activities, such as:
• Banking and insurance;
• Private notary and attorney practice;
• Funds involved in investing funds (investment, venture);
• Enterprises engaged in the production of goods under excise taxes;
• NPF is a non-state pension fund.

Detailed list of business activities, which is prohibited for the application of the simplified tax system, is considered in paragraph 3. 346.12 of the Tax Code of the Russian Federation.

• Enterprises at the STS are not entitled to create branches and representative offices;
• Reducing the tax base when choosing the second type of simplified system. Income minus expenses is limited to the list of expenses approved by federal legislation;
• Lack of profit in the reporting period does not exempt the entrepreneur from paying minimum tax amounts;
• If the number of employees and the amount of profit are exceeded, the right to use the simplified tax system for individual entrepreneurs may be terminated.

If the STS system for a particular enterprise is more profitable, then you should apply to the territorial tax and duty inspection with a corresponding application within 30 days after the organization or individual entrepreneur has been registered.

1.4. Tax payment and reporting

After choosing the USN option, the taxpayer needs to figure out how he will pay the tax in 2019.

For “simplists” this tax is called the single tax of the simplified tax system, since it replaces the payment of other taxes provided for by other taxation systems (VAT, income taxes and property).

For some categories of taxpayers in this rule the following exceptions exist:

• When importing goods into the country, taxpayers on the STS are required to pay VAT;
• Enterprises using the simplified tax system are required to pay property tax if they are valued at the cadastral value;
• For entrepreneurs, the STS provides the right not to pay personal income tax, VAT and property tax, except as required by law. Individual entrepreneurs can be exempted from paying property tax when applying to the tax authority with a corresponding application.

Regardless of the choice of tax base and tax rate on the simplified tax system, the statutory period for tax payment and reporting is the same for the two options.

Procedure for tax payment and reporting

Let us consider in more detail how and when to pay taxes and submit reports.

Paying taxes in advance

The payment term is 25 days, taking into account holidays and weekends after the reporting period (quarter, half year, 9 months) according to paragraph 5st.346.21 of the Tax Code.

The tax period for the tax on the simplified tax system is full year on the calendaralthough this unit is relative to organizations. This is due to the fact that the taxpayer must pay the tax in part or in advance at the end of each quarter, namely at the end of each reporting period.

In this regard, in the calendar year, the following tax payment terms are established after the completion of reporting periods:

• At the end of the 1st quarter - until 04.25.;
• At the end of 6 months. - until July 25;
• At the end of 9 months. - until 10.25.

The full tax amount is calculated based on the results of the calendar year, taking into account advance payments paid quarterly. For entrepreneurs, the reporting period and tax payment deadline is a calendar year.

Terms of payment of single tax after a calendar year:

• For enterprises - until March 31;
• For entrepreneurs - until April 30.

Untimely payment of tax on simplifications after a period for reporting entails the calculation of penalties in the form of a penalty 1/300 Central Bank refinancing rates.

In addition, if the tax is not paid after the calendar year, the additional charge to the penalty is a fine - 20% from the unpaid tax amount.

Reporting IP

A tax return filed in accordance with the simplified tax system

• By enterprises - no later than March 31. years after the tax period;
• IP - no later than April 30. years after the tax period.

The tax return is filed at the location of the legal entity or the residence of an individual entrepreneur.

The submission of declarations for the tax period of 2019 is carried out in the forms approved by the order of the tax authorities.

What kind of reporting does an individual entrepreneur give to STS without employees, what taxes does an individual entrepreneur pay

2. Reporting of FE to STS without employees in 2019 - types and list of taxes payable

The current legislation provides for the obligation of the entrepreneur to submit a tax return to the inspection at the place of residence at the end of the tax period - for the past calendar year.

It is possible to submit a declaration to the tax office in one of the following ways:

• on my own
• through a person by a power of attorney certified by a notary,
• By Russian Post
• electronically through digital signature.

Important! An individual registered as an individual entrepreneur is required to submit a tax return even if no commercial activity is conducted.

In this case, a zero tax return is issued, and compulsory insurance payments are paid to the PFR and MHIF.

If entrepreneurial activity is not conducted, then in order to avoid future problems from government agencies, it is necessary to officially close your enterprise. In our issue, we already wrote step-by-step instructions on how to close IP.

In addition to submitting the declaration, the merchant is obliged to submit to the Tax and Duty Inspectorate a Book on Revenue and Expense Accounting (KUDIR), in which all financial transactions in the course of conducting business activities are recorded in chronological order. It can be executed both in written and in electronic form.

In writing, the KUDIR pages must be numbered and stitched. The absence of an accounting book entails the accrual of fines and penalties.

2.1. Types of reporting IP

Reporting for businessmen can conditionally be classified into several types depending on the choice of the tax system and the conditions for organizing a business (with employees or without), terms of mutual settlements with counterparties and the presence of additional taxable items:

• Reporting on the selected taxation system;
• Cash desk reporting - when making cash payments;
• Reporting for employees;
• Reporting on other taxes and fees.

For the tax period, IP reporting is provided in the form and format of declarations approved by order of the tax authorities. (Order of February 22, 2016 No. MMV-7-3 / 99)

2.2. What taxes does an individual entrepreneur pay on USN in 2019 without employees

After registration of an individual by an individual entrepreneur, the current legislation imposes an obligation on him to pay mandatory insurance premiums not depending from whether a business is ongoing or not.

Mandatory payments for the merchant “for themselves” include payments:

• to the Pension Fund of the Russian Federation;
• To the Mandatory Health Insurance Fund.

These payments provide the social security of the merchant as an employer in their interests.

Late payment or renouncement from making payments entails the accrual of fines, penalties and collection of debts judicially.

2.3. Fixed payments of IP to the simplified tax system in 2019 (in the PFR, MHIF)

In 2019, traders with simplified payments are required to make payments to the FIU according to the calculation in accordance with the norms established by law.

The procedure for calculating insurance payments is as follows:

Deductions to the FIU - 29 354 rubles. (does not depend on the size of the minimum wage);

Contributions to the MHIF - 6,884 rubles. (does not depend on the size of the minimum wage)

Important! Fixed contributions for the year are now not tied to the minimum wage.

Total insurance premiums paid by FE for 2019 will be:

29 354 rub. + 6 884 rub. = 36,238 rubles

Deadline for payment of contributions - December 31. Payment can be made both in parts and in one amount at once.

Upon receipt by a businessman of a profit of more than 300 thousand rubles, it is also necessary to pay 1% from a value exceeding this limit (under the PSN regime, 1% is paid from the potential annual income)

2.4. KBK STS 6 percent in 2019 on insurance premiums of FE “on yourself”

Starting from 2017, the new KBK (Budget Classification Codes) in the FIU must be paid with one payment (for insurance and funded):

Budget classification codes, as a rule, change almost every year, so you need to regularly monitor their changes (updates). (You can check the current BCC through the website of the Federal Tax Service - service.nalog.ru/payment/payment.html)

What reports does SP give to STS with employees - deadlines + types of taxes payable

3. Filing reports of individual entrepreneurs to the STS in 2019 with employees (in the Federal Tax Service, PFR, FSS)

Reporting on individual entrepreneurship in a simplified way with employees is somewhat different from reporting sole individual entrepreneurship, that is, reporting only “for themselves” (without employees). This is due to the fact that it is necessary to reflect the income of employees and the payment of compulsory insurance payments for them.

In this regard, reporting is submitted to the following authorities:

• to the Inspectorate of the Federal Tax Service of the Russian Federation;
• To the Pension Fund of the Russian Federation;
• To the Social Insurance Fund of the Russian Federation.

The procedure for deductions and reporting requirements are regulated by the relevant regulatory and legal acts of the Ministry of Finance, the Tax Service.

Important! When deliberately submitting false data to evade payment of taxes and fees, a desk audit will be conducted and all violations will be identified. Serious penalties can result from such actions.

3.1. Reporting to the Federal Tax Service

One of the main requirements for reporting is the timely delivery of a package of documents:

• Information on the amount of income in the form of 2-personal income tax (submitted 1 time per year);
• The book of accounting for income and expenses (KUDIR), properly designed with stitched and numbered pages. It can also be issued in electronic form. For the absence of KUDIR, a fine is imposed;
• Full information on the number of employees in accordance with the concluded labor contracts;
• Declaration on the simplified tax system, drawn up in accordance with current samples approved by the tax authorities.

The above documentation can be provided by any means: independently, through the face by notary certified power of attorney, by mail of Russia, electronically (through electronic digital signature (electronic digital signature)).

When sending a package of documents by mail to the Russian Federation, an inventory of the attachments should be drawn up and a letter in the form of a registered one should be sent with a notification to fix the date of sending.

3.2. Reporting to the FIU

When hiring employees, the merchant must report to the Pension Fund of the Russian Federation. For reporting, it is necessary to draw up documents issued in the following forms:

• RSV-1 (.xls);
• ADV-6-5 (.xls),
• C3B 6-4 (.xls),
• ADV-6-2 (.doc).

The provision of appropriately executed forms to the FIU is regulated by the Decree of the Government of the Russian Federation No. 2P dated January 16, 2014.

3.3. FSS reporting

An individual entrepreneur working with hired personnel is required to submit reports to the Social Insurance Fund of the Russian Federation on 4-FSS formregulated by regulatory legal acts:

• Order of the FSS for No. 49 dated 02.17.15;
• Order of the FSS No. 59 of 02.26.15;
• Order of the Ministry of Labor and Social Protection "On approval of the calculation form";
• Order of the Ministry of Labor No. 107n (dated March 19, 13).

3.4. IP reporting deadlines

When submitting reports to the Federal Tax Service Inspectorate, other terms for its submission must be observed

Strict observance of the rules for the submission of reporting forms and control of changes in the legislation on its delivery are the basis for compliance with applicable laws and the absence of penalties.

Why and when is a cash register for IP needed on a simplified taxation system

4. Do I need a cash register for IP on USN in 2019

Changes to the legislation regarding the availability of cash registers in the process of conducting business activities of IP were not made.

As before, firms engaged in commercial activities in the field of production and the provision of services, are required have cash registers, with the exception of some cases in which an individual entrepreneur has the right not to record cash operations with cash registers.

In other cases, non-compliance with this rule entails the imposition of serious penalties.

4.1. What you need to know about the cash register

The purchase of a cash register should be accompanied by its registration in the state register of the Federal Tax Service.

In addition to using KKM to control receipts and expenditures of funds, the availability of this apparatus is the basis for duplication of financial flows in the Book for accounting for income and expenditure of funds, as well as maintaining accounting policies at the enterprise.

What is KKM and what is it for?

KKM - cash register machine or apparatus having a special structure and functional features, intended for use in enterprises in order to control the receipt and expenditure of funds. With it, you can track cash flows over a long period of time, identify the causes of shortages and other movements of financial assets.

They are used at commercial enterprises in 2 (two) cases:

• To maintain an accounting policy with mandatory registration with the authorities of the Federal Tax Service;
• To control staff manipulations during working hours, it is established voluntarily without registration with the Federal Tax Service.

An enterprise acting as an individual entrepreneur or LLC is obliged to reflect financial flows passing through a cash register in the book intended for this purpose for recording income and spending money. One option for replacing the use of cash registers is to use strict reporting forms or BSOs. They reflect all the monetary operations of the enterprise.

Important! In strict reporting forms, the total amount of financial transactions performed must not exceed the amount of 100 thousand rubles. Otherwise, for larger transactions, it is necessary to conclude a larger number of contracts for amounts not exceeding this limit.

The choice of the object of taxation

The choice by the entrepreneur of one of the options for calculating taxes for simplification - Incomeor Revenue minus expenses- is not a reason for refusing to purchase a cash register.

The effect of the selected tax system when using cash-based accounting is the difference in accounting for financial flows and subsequent tax assessment.

In the latter case, the daily income and expense are recorded in the ledger and the difference between them is calculated.

The question is whether IPs on the USN are obliged to keep the cash register with a clear answer - yes, since the content of the cash register is the basis of the accounting policy of the enterprise.

4.2. What cash register is required for IP on the USN

The norms of the current legislation approved the requirements that must be met by KKM, used for conducting business activities of IP in the simplified tax system:

• Mandatory availability of its own housing, fiscal memory, drive and receipt tape;
• The implementation of printing on checks, the possibility of long-term storage of information, including in the absence of power supply;
• Fixing incoming information on a check tape and information storage device;
• A device for inputting fiscal data and its output to tape;
• The ability to counter the entry of false information and to make corrections to already entered information;
• The presence of a time reference device with predefined technical characteristics;
• Have warranty service.

Only cash registers with a holographic sticker that are on the list of the State Register are allowed to register with the Federal Tax Service. For more information, see the official website of the tax service (nalog.ru).

4.3. Purchase of cash registers (cash registers)

Cash registers are sold by specialized technical service centers involved in the sale, installation and service of cash registers.

The cost of such equipment varies from 8 to 25 thousand rubles depending on the brand, type of apparatus and the complexity of the installation and maintenance work.

Acquisition of KKM includes several stages:

• After choosing, the buyer pays for the purchase;
• A technical service center draws up a contract for sales and warranty service for a specified period;
• A sticker with the words "Service" is placed on the device.

During operation, the service charge for servicing the cash register will be about 300 rubles, if you need to replace the storage medium will have to pay 5 - 6 thousand rubles.

There are different ways to pay for goods and services, for example, you can use the services of acquiring, taking the necessary equipment from the acquiring bank. What is acquiring and what types of acquiring do we write in a separate article.

4.4. KKM service

Warranty service after the sale of the cash register is handled by a service organization with which the entrepreneur has concluded an agreement on the purchase of cash register. Based on this agreement, the technical support center must comply with the basic conditions for the maintenance of the cash register.

Mostly these conditions include:

• Control over the work and debugging of the cash register;
• Replacement of replaceable components (check tape, drive, memory device, printhead);
• Full repair of the device when it breaks down, restoration of functionality.

Service is carried out at the rates specified in the contract. Upon expiration, the entrepreneur signs a new cash register service contract.

4.5. IP work without cash register

There are a number of cases in which an individual entrepreneur has the right not to buy or use a cash register machine in commercial activities.

These organizations include:

• The implementation of trade in open areas without the creation of shops, pavilions, trading places - fairs, exhibitions, markets;
• Sale of small goods from portable trays, baskets, carts;
• Sale of products such as ice cream, vegetables, fruits, oils, live fish;
• Reception of glass containers and raw materials;
• Sale of lottery tickets, religious objects, periodicals.

Basically, entrepreneurs doing business this year will need to purchase and implement cash registers without fail.

5. Conclusion + video on the topic

The application of the simplified tax system for individual entrepreneurs is the most optimal taxation system, which allows one to successfully conduct commercial activities without significant tax burden.

If you still have questions about the simplified taxation system, what taxes the individual entrepreneur pays for the simplified tax system, etc., we suggest watching a video - “Individual entrepreneur: taxes and reports on the simplified tax system (UTII)”

Dear readers of RichPro.ru magazine, we will be grateful if you share your opinions and comments on the topic of publication in the comments below. We wish you good luck and growth of your business!

Watch the video: Practical Anarchy Stefan Molyneux Complete Audiobook (April 2024).