Законопроект о налоговом вычете за расходы на ККТ принят во втором чтении

11/13/2017
автор Администратор Главный
Государственная дума приняла сегодня во втором чтении законопроект №18416-7 о налоговом вычете для малого бизнеса с целью возместить его затраты на онлайн-кассы.

Напомним основные положения законопроекта:

  • Максимальный размер вычета – 18 00 руб. за один экземпляр кассы;
  • Вычет подразумевает расходы на приобретение кассы, фискального накопителя, программного обеспечения, а также на услуги по установке, настройке всего кассового решения;
  • Вычет предоставляется только индивидуальным предпринимателям (ИП);
  • Период вычета – 2018–2019 гг.;
  • Для ИП, которые используют специальные режимы налогообложения – ЕНВД и «Патент», ведут торговлю и оказывают услуги общепита (не самозанятые), ККТ должна быть зарегистрирована в период 01.02.2017–01.07.2018;
  • Для ИП на ЕНВД и «Патент», которые ведут торговлю и оказывают услуги общепита (самозанятые), выполняют работы или оказывают услуги другого типа, ККТ должна быть зарегистрирована до 01.07.2019.


Результаты обсуждения в Государственной думе законопроекта №18416-7: http://www.duma.gov.ru/news/273/2130701/?sphrase_id=2767781
Подробнее о законопроекте: http://sozd.parlament.gov.ru/bill/18416-7

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