The Ministry of Economy informs the enterprises of trade and public catering about the need to apply control – cash register equipment

With 1 July's 2018 in accordance with the requirements of Federal Law no . 290-The Federal Law for certain categories of business entities in the fields of trade and public catering must be applied in a controlled manner – cash register equipment (KKT).

 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 based on the Unified Tax System in the field of trade and catering;

- organizations and individual entrepreneurs that have employees with whom they have concluded employment contracts and provide catering services;

- individual entrepreneurs with employees, organizations that trade using vending machines.

For individual entrepreneurs – taxpayers of the UTII and PSN have the right to receive a tax deduction in the amount of up to 18 thousands of rubles for each CCT. 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 prior to 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 with 1 February 2017 years before 1 July's 2018 years.

Other individual entrepreneurs can receive a deduction for the Unified Tax System and the Tax Code if they have registered a CCP with 1 February 2017 years before 1 July's 2019 years.

Detailed information on the procedure for applying the CCT, as well as on tax deductions in terms of expenses incurred related to the application of the 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.