ИП, осуществляющих сезонные работы, могут освободить от применения ККТ

Екатерина Уцына

ИП, осуществляющих сезонные работы, могут освободить от применения ККТ
CroMary / Depositphotos.com

Соответствующий законопроект, содержащий правки в Федеральный закон от 22 мая 2003 г. № 54-ФЗ (далее – закон № 54-ФЗ), внесен на днях в Госдуму1. Он предлагает предусмотреть возможность не применять ККТ предпринимателями при осуществлении сезонных работ или иной деятельности, носящей нерегулярный характер. Общий перечень видов деятельности, занимаясь которыми предприниматели могут не применять кассовую технику указан в статье 2 Закона № 54-ФЗ. К ним относится, например, сдача жилья в аренду, торговля на ярмарках и рынках, ремонт обуви, присмотр и уход за детьми и другие.

Также предлагается разрешить не использовать ККТ в расчетах теми ИП, чей суммарный годовой доход от предпринимательской деятельности не превышает двенадцати кратную сумму МРОТ по субъекту РФ. Например по г. Москве такой размер составит 225 372 руб. (18 781 руб. х 12), а по Московской области уже 170 400 руб. (14 200 руб. х 12). Напомним, чтобы узнать какой МРОТ используется в том или ином регионе, нужно узнать действует ли соответствующее региональное соглашение. Большинство субъектов не имеют такого соглашения и используют общий показатель. В 2019 году он составляет 11 280 руб.

Вносимые поправки, как отражено в пояснительной записке к законопроекту, смогут помочь в реализации государственной программы «Экономическое развитие и инновационная экономика», стимулировать предпринимательскую активность граждан, повысить занятость населения в том числе в депрессивных регионах. Дело в том, что в настоящее время штрафы за ведение бизнеса без применения ККТ достаточно велики. Так, например, при отсутствии устройства онлайн-кассы – от 25% до 50% неучтенной денежной суммы (минимальный размер – 10 тыс. руб.), за некорректное использование ККТ – от 1,5 до 3 тыс. руб., а если не отдать бумажный чек покупателю, то штраф будет 2 тыс. руб. (ст. 14.5 КоАП). 

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1 С текстом законопроекта № 724056-7 «О внесении изменений в статью 2 Федерального закона «О применении контрольно-кассовой техники при осуществлении расчетов в Российской Федерации» (в части ослабления нагрузки на индивидуальных предпринимателей)» и материалами к нему можно ознакомиться на официальном сайте Госдумы.

Источник: garant.ru

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