The go
vernment of the Russian Federation submitted to the state Duma a bill providing for gradual transition of sales control and cash equipment (контрольно-кассовой техники – KKT), transmitting information about payments to the tax authorities in electronic form. The transition needs to happen within 2017.
Background: It is mandatory to use the cash register in the territory of the Russian Federation by all organizations and individual entrepreneurs at carrying out cash payments or payment cards established by Article 2 of the Federal Law of May 22, 2003 № 54-FZ.
Organizations and individual entrepreneurs, who participated in the experiment on the application of online KKT, was allowed to continue testing of the new system before the end of 2016. A decree of December 22, 2015 number 1402 published on the website of the Government of the Russian Federation permitted their exemption from the regular Law.
The experiment involved 238 sellers of the four regions – Moscow, Moscow region, Kaluga region, Tatarstan. They included both the largest network of retail and small trading businesses. One-third of participants in the experiment are individual traders. Total revenues reflected online in the experiment, has exceeded half a billion rubles. The web site is posted where where any person who buys a product from one of the participants in the experiment, can verify whether the check (receipt) is reflected in the base of the Federal Tax Service. If receipt shows wrongful data, person could report and by presenting evidence leading to the recovery of the tax through fines may receive reward. According to FTS, from August 2014 to January 2015, more than 17 million of cash receipts were registered online.
On December 28, 2015 Prime Minister Dmitry Medvedev on the government meeting said that the Cabinet of Ministers starts a phased transition of all point of sales in Russia the new KKT. «They (points of sales) exchange of information with tax authorities go fully in electronic form, finally, he will be directly right when the transaction, that is online,» he said.
As stated in the explanatory note to the bill, will come into force in respect of newly registered KKT from 1 January 2017, in respect used in currently the KKT, from 1 July 2017 in respect of persons who currently not obliged to apply KKT, from 1 January 2018, reports TASS.
Medvedev noted that the government hopes to reduce the shadow turnover of cash and increase tax revenues to the budget.
The draft law emphasizes, from 1 January 2018 the formation of a receipt is possible only in electronic form, except as stipulated by the draft law cases. The draft law also repealed maintenance of the state register of KKT. This introduces the obligation of the manufacturer and the manufacturer registered a fiscal device to submit to the Federal tax service of Russia information on each manufactured unit.
One comment