Starting from July 1, 2018, according to the requirements of Federal Law No. 290-FZ, certain categories of business entities in the fields of trade and public catering must use cash register equipment.
These include the following business entities:
- individual entrepreneurs with employees who pay the unified imputed income tax (UTII) or are on the patent taxation system (PSN), organizations on the UTII in the field of trade and catering;
- organizations and individual entrepreneurs with employees with whom employment contracts have been concluded, providing catering services;
- individual entrepreneurs with employees, organizations that trade using vending machines.
For individual entrepreneurs who pay the Unified Tax System and the tax Code, the right to receive a tax deduction in the amount of up to 18 thousand rubles for each CCT is provided. This amount includes not only the cost of the KKT itself, but also the cost of purchasing a fiscal storage device, necessary programs, configuration services, and other costs of bringing the KKT into operation.
It is important to register a CCT as soon as possible: the CCT tax deduction does not apply to the period that was before their registration.
It should be noted that individual entrepreneurs in the PSN or ENVD in the field of trade and catering, who have employees with whom employment contracts have been concluded, can receive a deduction if they have registered a CCT from February 1, 2017 to July 1, 2018.
Other individual entrepreneurs can receive a deduction for the Unified Tax System and the Tax Code if they have registered a CCT from February 1, 2017 to July 1, 2019.
Detailed information on the procedure for applying CCT, as well as on tax deductions in terms of expenses incurred related to the use of CCT, can be obtained on the website of the Federal Tax Service of Russia at: https://kkt-online.nalog.ru / or to the Federal Tax Service of Russia in the Omsk region by phone: +7(3812) 35-95-06, 35-29-30.