How to get a tax deduction of up to 18 000 rubles when buying online banks

What happened?

November 15, 2017, the State Duma amended the Tax Code (Law "On Amendments to Part Two of the RF Tax Code"). Previously they could receive compensation, those who bought the equipment and moved to online box office in 2018. Now it can be done, and those who have purchased cash registers to February 2017.

The adopted law also takes into account the new grace period (until July 1, 2019) installation online banks for certain categories of entrepreneurs. The law takes effect January 1, 2018.

Who can receive compensation?

1. Individual entrepreneurs to patent UTII or conducting activities without the involvement of hired workers. They have the right to reduce the amount of a single tax and the patent on the amount of expenses, which they spent on the purchase of cash registers (CCP), is included in the register of the Federal Tax Service. The amount of compensation - no more than 18 000 rubles for each instance of a CCP. It is subject to registration with the tax authorities CCPs to February 1, 2017 to July 1, 2019.
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2. Individual entrepreneurs to patent UTII or having employees who have signed labor contracts at the date of registration of the CCP. They have the right to reduce the amount of a single tax on the amount of expenses, provided the appropriate registration of cash registers from February 1, 2017 to July 1, 2018.

Entrepreneurs to the USN, and OCHO UAT and organization on UTII and patent can not claim a tax deduction.

What are the mandatory conditions for obtaining the deduction?

1. At the time of purchase CCP entrepreneurs are already payers UTII or patent.
2. CCPs should be included in the state register, to support the transfer function of fiscal checks and BSO in FNS through the CRF (operator fiscal data).
3. If business activity is carried out in an area where there is no technical data possible through the CRF (paragraph 7 of Article 2 of the new law 54-FZ), just enough to have a CCP to maintain such function.
4. CCPs should be registered by an individual entrepreneur without salaried employees with the tax authorities on 1 February 2017 by 1 July 2019; for SP with hired workers - from February 1, 2017 on July 1, 2018.
5. Tax deduction will be available to businesses without salaried employees in the calculation of the single tax and the patent for the tax years 2018 and 2019's; for entrepreneurs who have hired employees - for the tax period 2018. But in both cases not before the tax period in which the individual entrepreneur registered the corresponding cash register equipment.
6. When using both the patent and UTII residue can receive only one of said modes.

What expenses are included in the cost of purchase of the CCP?

Expenditure on cash registers, fiscal storage, software and services to set up the CCP, including its modernization.

And if the deduction exceeds the amount of tax payable?

If, after payment of imputed tax in the current tax period (from the date of registration of the CCP) has the balance of the deductible, it can be transferred to subsequent periods: before the end of 2019 - for individual entrepreneurs without employees hired before the end of 2018 - for individual entrepreneurs with hired workers.

When the rest of the patent system of taxation deduction can be used to reduce the cost of patents on other activities, which provides for the use of CCPs, to the end of 2019 - for individual entrepreneurs without wage earners and for IP with hired workers - until the end of 2018 of the year.

How to get a tax deduction?

For deduction for UTII payers in the law does not specify the procedure for filling out the application, but for entrepreneurs in the Patent obligatory submission of an application to the tax in any form (as long as the format of the application is not approved) with the following information:

1. Last name, first name, middle name (if any) of the taxpayer.
2. Taxpayer Identification Number (TIN).
3. Date and number of the patent in respect of which produced a decrease in the amount of tax payable in connection with the use of the patent system taxation, terms of payment and the sum of minuend payments for the acquisition of cash registers costs to which they decrease.
4. The model and serial number of CCPs, in respect of which a deduction from tax payable in connection with the use of the patent system of taxation.
5. The amount of incurred costs for the purchase of the relevant CCPs.

Send an application must be the tax authority at the place of putting on record as a taxpayer. This can be done in writing or electronically using an electronic signature.