The businessmen applying PSN during 2018 and 2019 can reduce a tax on expenses on acquisition of the online cash desks applied within the activity transferred to PSN if online cash desk: - it is included in the register of KKT;

wer.jpg- it is included in the register of KKT;

- it is registered in the tax inspection during the period from 01.02.2017 till 01.07.2019, but no more than for 18 000 rubles on each copy of KKT (item 1.1 of Art. 346.51 of the Tax Code of the Russian Federation).

It is authorized to consider at the taxation expenses:

- on purchase of KKT, the fiscal store, the necessary software;

- on performance of the accompanying works and rendering services (on the KKT control and other), including costs of reduction of KKT in compliance with new requirements.

In the letter from 3/23/2018 No. SD-4-3/5443 @ FTS has allowed to consider among the expenses on KKT reducing a "patent" tax, cost of services of the operator of fiscal data.

To reduce a tax, the businessman has to send to the tax inspection the notice - written or in an electronic form with the strengthened qualified digital signature on TKS. In the same letter of FTS has allowed to submit the notice along with the application for obtaining the new patent.