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Home - Deputies adopted amendments to simplify work with online cash registers in third reading CCP outside the place of settlement

The income tax return for 2020 must be submitted in an updated form

The IFTS finalized the declaration form, its format and the procedure for filling it out.


The government has prepared a project according to which the annual income is more than 5 million rubles. you need to pay personal income tax at a rate of 15%.

It is planned that the new rules will need to be applied starting with revenues generated in 2021.


The minimum wage for 2021 became known

The Ministry of Labor has established a living wage for the working-age population for the II quarter of 2020. It is equal to 12 392 rubles.

Deputies adopted amendments to simplify work with online cash registers in third reading CCP outside the place of settlement

They will expand the list of cases when it will be possible to use an online cash desk located outside the place of settlements. So it will be possible to do:
• in case of distribution trading (except for cases of online payment). Recall that now for some types of distributed trading, CCP is optional (for example, for trading on airplanes);
• remote sale of goods;
• the provision of services or the performance of work paid for where they were provided (performed) when this place is located outside the office or other object of the contractor (the list is fixed in the legal norm);
• providing the population with services that need to be filled out with special forms approved by the federal authorities;
• ticket sales by driver or conductor in public transport. Recall that until July 1, with such a sale, CCP can not be applied;
• accepting fees for housing and utilities.
In such cases, instead of issuing a cash receipt or BSO, it will be possible to demonstrate a QR code on the screen of a mobile device so that the buyer can read it.
Features of using a QR code
When rendering services to the population, drawn up by special forms, it will be possible to print a QR code on the form. It will also be possible to do so when selling tickets with a driver or a conductor.
In addition, the driver or the conductor will be able to transfer the ticket with the information printed on it. According to this information, a passenger will be able to receive a cashier's check online for free. The check must be formed on the day the ticket is paid.
Features of the formation of checks when paying for utilities
When accepting payment for housing and utilities, it will be necessary to generate a cashier's check or BSO, as well as send information to the tax office within five business days from the day the money arrives in the current account. This rule does not apply when paying by cash and cards directly at the place of settlement. An electronic or paper cash receipt will be issued at the request of the client no later than five business days from the date of receipt of the request. You can apply for a check within three months from the date of its formation. If the request is not received, the obligation to transfer the check is considered fulfilled.
The provision of services through vending machines
When providing services with automatic devices that are mechanically connected to the case of an automatic device for settlements, it will be possible to use an online cash register located outside the case of such an apparatus. The client will receive a cash receipt if he provides a phone number or email address before settlement. From February 1, 2020, this will be possible if a QR code is displayed on the device’s display. Recall that similar rules are now set for the sale of goods using machines.
CCP when offsetting or returning advances
They will expand the list of services for which it is allowed to issue one check for a settlement period when offsetting or returning advances. This can be done when providing services:
• Housing and utilities, including the services of resource-supplying organizations;
• security and safety systems;
• education.
In addition, they will increase the period during which such a check is drawn up. This will need to be done no later than ten calendar days following the day the billing period ends (now - no later than the first working day).
Additions to the list of cases where CCP may not be applied
We list the cases that affect a larger number of potential users of online cash registers. So, without cash desks they can work with cashless payments:
• Partnerships of property owners (including HOAs), housing, housing and construction cooperatives and other specialized consumer cooperatives - when calculating the provision of services to their members. Such services should be provided as part of the statutory activities. In addition, these users will not be able to use CCP when accepting payment for housing and utilities;
• educational organizations in the provision of educational services to the population;
• physical education and sports organizations in the provision of services to the population in the field of physical education and sports.
Note that if the client pays with a card at the place of settlement, this exemption will not apply.
KKT at SP without workers
Entrepreneurs without workers will be given the right not to use cash registers when selling goods that they themselves have produced. This will be possible to do when performing work and rendering services. The transition to work with cash desks will be postponed until July 1, 2021.
If the entrepreneur enters into an employment contract with the employee, he will be required to register the CCP within 30 calendar days from the date of conclusion of the agreement.
Commencement of amendments
The law, when approved by the senators and signed by the president, should enter into force from the moment of publication. We believe that this will happen before July 1.
Document: Draft Federal Law N 682709-7