When starting a business, entrepreneurs rightly save literally every penny, so extra costs the purchase of a cash register may not fit into the plans at all. In this article I will try to analyze three aspects that influence the decision to purchase a cash register for an entrepreneur.
Is it required by law? cash machine for individual entrepreneurs.
Which cash register should an individual entrepreneur choose?
Check printing machines for individual entrepreneurs.
Is a cash register required for individual entrepreneurs in accordance with the law?
There is also another option when an entrepreneur has . Most bright that An example is an auto parts store. When trading certain types spare parts, for example oils (fuels and lubricants), the entrepreneur is transferred by the tax authorities to a double taxation system; in this case, it is necessary to buy a cash register.
An interesting point in this matter is the fine for not having a cash register. Many individual entrepreneurs deliberately do not purchase cash registers, comparing risks and costs. Considering that working without a cash register is punished with an amount several times less than the price of the cash register, you can take a risk by postponing the purchase of a cash register until " better times"When the business gets back on its feet.
Which online cash register should an individual entrepreneur choose?
If you don't drive commodity accounting system, and the cash register is needed only to comply with the requirements of the law, then you can buy the cheapest push-button cash register: Mercury 180F, Mercury 115F or Mercury 185F. These devices also maintain an inventory system, but it is not as convenient as in cash registers, which we will describe below.
If you are driving a simple commodity accounting system Without any special bells and whistles, you can buy a cash register with a built-in inventory accounting system. On such a device you can conduct simple inventory accounting and, if necessary, synchronize it with 1C.
If you need serious commodity accounting system type 1C, or you already have it, then you need to buy a fiscal registrar and connect it to your system.
Check printing machines for individual entrepreneurs
If you do not have to buy a cash register, then you can purchase a cash register. But the period of use of the check printing machine has been reduced until July 2018. After this date, it will become illegal to use NPV. Hurry up to choose private insurance company now.
The above line of Mercury cash registers has its twin brothers ChMP, which do not differ from them in appearance: these are ChMP or KKM.
When choosing a private machine, do not forget about the deadline for using check printing machines - July 2019. Next, you will still have to use the cash register.
Selling goods for cash requires issuing a check. Everyone knows about this. However, after registering an individual entrepreneur for business purposes, many people think about whether there is an urgent need to purchase and register a cash register. Doubts worry most novice entrepreneurs, so we will try to understand this issue in more detail.
In what cases is a cash register not required?
In order to understand the situation, you need to study the law and act strictly in accordance with the standards established in our country. The legislation clearly states that a cash register is required when performing the following operations:
- cash trading;
- provision of services for cash payments;
- trading operations and services for payments via bank cards.
This rule applies to both legal entities and individuals registered as entrepreneurs. There are also exceptions in the law. Below is a list of activities for which cash register equipment is not mandatory.
- Sales of small goods at fairs, markets, and exhibition areas. This list does not include kiosks, stalls, shopping pavilions, including those designed in the form of containers, as well as vans.
- Trade in soft drinks and other drinks from specialized tanks or by the glass. In the summer, kvass is often sold this way; beer and milk can also be sold.
- Sale of live fish, vegetable oil, vegetables and melons, as well as tea in passenger cars and postage stamps at nominal value.
- Sales at kiosks of newspapers, magazines, lottery tickets, ice cream, tickets for transport.
- Reception of glass containers and other waste. The exception is scrap metal.
- Conducting religious ceremonies in special buildings and selling items of religious value (not historical).
- Catering in schools and kindergartens.
There is also no need for a cash register in the following cases:
- if the organization is located in a hard-to-reach place;
- if the organization issues strict reporting forms to consumers;
- payers of imputed income tax (UTII);
- Individual entrepreneur working under a patent.
We remind you that strict reporting forms mean subscriptions, tickets, receipts and other papers. A cash register is necessary when working under a simplified mode, as well as when trading through an online store. Some entrepreneurs don't know about this.
How to choose and where to buy KKM?
Control cash register equipment There are a lot on display today. Functionally, it is somewhat different, but all devices, regardless of cost and size, perform basic operations in full.
The main differences of this technique are as follows:
- size;
- presence of a box for money;
- operation from mains or battery;
- ability to connect to the accounting database.
Depending on these features, the cost also increases. If this item is very important and the entrepreneur wants to save money, he can purchase the one he likes best.
Many companies sell cash register machines; they are required to provide a guarantee for the equipment.
You will need to conclude a service agreement with the seller or technical service center. The devices Mercury, EKR, Minika, Alpha and others have proven themselves well. If you have any questions regarding the purchase of cash registers, you can contact the specialists on our website for online consultation.
Cash register service life
In 2015, a law was approved to extend the service life of cash registers. This applies to those models that were deleted from the state register upon expiration. Now they can be used until the expiration date set by the manufacturer. This period cannot, however, exceed ten years.
All other devices can be used until the end of their service life. The most important detail when purchasing is the presence of the type of cash register in the state register.
Registering a cash register
When issuing a check to a buyer, it must display information about the entrepreneur who provides the service or sells the product. In addition, the equipment is registered with the tax office.
What is necessary for registration to be successful? At the tax office at the place of registration, you need to write an application for registration of the equipment; you must attach a passport for the device and a service agreement to it. After five working days, the individual entrepreneur will be issued a registration card. All documents accepted by the inspector will be returned.
Cash discipline and reporting
It is important to understand that the employee working with the device must be careful. Cash reporting is an important detail. The fines that the tax office can impose in case of violation of discipline are not large, but administrative liability is a significant factor.
Regulations of the Bank of Russia, published in 2014, allow individual entrepreneurs:
- do not keep records in the cash book;
- do not write out receipts and debit orders.
If an individual entrepreneur uses the simplified tax system, then records must be kept in the Book of Income and Expenses (with the exception of cash expenses for personal purposes). We also draw your attention to the fact that if an individual entrepreneur does not have employees, you can refuse both RKO and PKO, which is permitted by law.
Generally, cash discipline is carried out in the same way as before.
Responsibility for work without cash register
According to the Code of the Russian Federation on Administrative Offenses, Article 14.5 states that an entrepreneur faces a fine for working without cash registers in the amount of 1,500 to 4,000 rubles. It would seem that the fine is small; you can pay and not use the device any further. This is a false opinion. If there is a repeated violation, inspectors can take a much closer look at the organization’s activities.
When writing a check, it must contain the following information:
- name of individual entrepreneur (full name);
- check number;
- date and time;
- device number;
- check amount;
- fiscal regime.
If any information is missing, this is a violation. It is also worth paying attention to the fact that in order for the device to be included in the register, it must have a hologram and a seal. The device must be serviced by a service organization annually.
If certain requirements are met, working with a cash register is not difficult. It only requires a careful approach. This quality should be a priority if a citizen decides to conduct business.
Such an innovation as the mandatory purchase of online cash registers for private businesses raises a lot of questions among entrepreneurs. The introduction of the innovation has already begun, but the questions are only growing. Moreover, the conditions and terms for different modes vary. In particular, is a cash register needed for individual entrepreneurs using the simplified tax system in 2019? After all, “simplified” is very popular among entrepreneurs.
The Federal Law regulating the implementation of spacecraft obliges both legal entities, and individual entrepreneurs use cash register systems that transmit online information about all settlements through OFD (an abbreviation for “fiscal data operator”). The equipment not only prints the unit of product being sold (this is also done by a regular autonomous cash register), but also keeps a full record of the goods.
Can an individual entrepreneur using the simplified tax system work without a cash register in 2019? This year, almost all individual entrepreneurs will be required to install cash registers. The innovation has already affected (or will soon affect) all special regimes, including the simplified tax system.
The deferment until July 2019 is only available to those entrepreneurs who simultaneously meet the following conditions:
- work in industries Catering or trade;
- have no staff hired workers(concluding even one contract with an employee cancels the deferment).
But from July 1, 2019, no individual entrepreneur will be able to work without an updated cash register! And simplifiers in this matter have no advantages over other regimes. You can purchase an updated cash register for individual entrepreneurs under the simplified tax system in 2019 now in order to install and test the new equipment in advance.
Experts advise entrepreneurs not to delay purchasing a device until last moment. As often happens with any innovation, the operation of the technology has to be debugged, optimized, and refined at first. To prevent interruptions in commercial activities, you need to take care of this in advance.
The online cash register is gradually becoming mandatory for all business entities involved in the sale of their services or goods in cash or through electronic payment methods. There are a number of exceptions.
A number of individual entrepreneurs are not yet required to install cash registers. The law clearly stipulates the conditions for such cases in which the individual entrepreneur complies with other requirements.
The work of an individual entrepreneur without a cash register under the simplified tax system is acceptable if he carries out his economic activity in an area that is difficult to access. A full list of such territories is compiled at the level of constituent entities of the Russian Federation. In this case, the privilege not to use the cash register appears provided that the individual entrepreneur issues the buyer a document proving the fact of purchase and payments. The list of substitutes for cash receipts has been approved by the Government (for example,). They are filled out by hand or by another method, recorded in a specially designated journal (by date and serial number), securely stored for 5 years, and then destroyed according to the act.
The individual entrepreneur retains a copy of the paper or tear-off spines. Contains documents: serial number, date of sale of the goods, full name of the individual entrepreneur, the essence of the transaction (sale of goods, provision of services), amount, signature with a transcript of the seller. You can develop the forms yourself, but carefully ensure that they contain all the required items.
The activities of individual entrepreneurs on such securities of strict reporting are limited to July 2019.
Until July 2019, permission to work without a cash register was entirely covered by the category of individual entrepreneurs providing services to the public. Now the list has been adjusted; some businessmen from this category must buy a cash register.
Is a cash register required for individual entrepreneurs under the simplified tax system in retail trade?
List of types of entrepreneurship for non- big business in “simplified” terms, according to which work is allowed without installing a cash register:
- Retail sales printed publications(newspapers, magazines, lotteries) and related products.
- Sale of small postal products in remote rural areas.
- Securities trading.
- Until July 1, 2019 – sales directly to public transport travel cards (after the specified date, only drivers or conductors will be able to sell them without a ticket office).
- Catering in educational institutions for employees and students during classes.
- Trade at fairs, exhibitions or markets, but provided that the place of trade does not require the safety of these goods or equipment. Therefore, trading from a table is permissible without cash receipts, and from tents and kiosks, the presence of a cash register is mandatory.
- Sale of drinks from barrels and tanks (milk, beer, kvass).
- Trade without organizing a workplace: kerosene, various vegetable crops and melons, live fish.
- Retail peddling any goods.
- Sale of literature and other religious objects for religious organizations.
- Subject to a special license, it is allowed to operate pharmacy points without cash registers for rural areas(if there are no others there pharmacy organizations).
- Shoe repair.
- Repair or production of keys and other metal accessories.
- Care services for children, the elderly, and the disabled.
- People's artistic craft.
- Sawing wood.
- Plowing land for the population.
- Porter services at any ports and stations.
- Renting your own home.
- Collection of various raw materials for recycling, except metal.
- Beauty salon services.
- Work of travel agencies.
- Services of some car repair shops.
Previously, before the entry into force of Law No. 290-FZ, activities on listed species work without a cash register required registration of a BSO (this).
Online stores are also required to provide a sales receipt to customers. If delivery is carried out by courier, the receipt will be issued in paper form. If remotely, and the client paid for the purchase by non-cash method (by card), then an electronic receipt is supposed to be sent.
Since the use of cash registers under the simplified tax system for individual entrepreneurs is being introduced almost everywhere in 2019, simplifiers who are obliged to use cash registers, but have not yet done so, risk receiving a fine. Since 2016, fines have increased significantly. Minimum size The fine for individual entrepreneurs was 10,000 rubles.
If the offense is committed repeatedly, and the amount not processed through the cash register exceeds 1 million (including in total), then the individual entrepreneur will be disqualified for up to 3 months as an additional liability. If the amount of revenue not transferred through the cash register is less than a million, then the fine will be 25-50% of the total amount (but not less than 10 thousand rubles).
By law, checking the availability and operation of cash registers does not require the presence of a manager. An entrepreneur can be fined for a cash register that does not meet the requirements if it is not registered at all or is registered incorrectly. The use of an old device is also subject to penalties. Fine in similar cases will be 1,500-3,000 rubles for individual entrepreneurs.
Even a properly working cash register does not guarantee the absence of sanctions if the seller (cashier) forgets about his duties. Failure to issue a check to the buyer (paper or electronic) threatens the individual entrepreneur with a fine of 2,000 rubles.
At the end working day All proceeds must be credited to the individual entrepreneur's cash register. Documenting This operation is mandatory for everyone.
Rules for the operating cash desk:
- appointment of a financially responsible person (this may be the individual entrepreneur himself, especially if there are no other employees);
- cash papers are stored in a safe place;
- All operations are recorded using forms (documents) of the established form, the filling procedure is strictly observed.
The individual entrepreneur maintains it in paper or electronic form and fills it out daily. Signatures are required on orders.
At the end of the shift, the cash register generates a report that is automatically sent to the Federal Tax Service.
From July 2019, sanctions will expand. In particular, special attention is paid to counterfeit checks (fine up to RUR 10,000). Untimely transmission of information, incorrectly indicated product labeling on the paper - up to 50,000 rubles. If the violation is repeated, the fine will increase many times over.
In the presence of witnesses (witnesses), inspectors will even be able to block the operation of the spacecraft.
The kit purchased by the entrepreneur includes:
- Cash register and fiscal accumulator for it;
- subscription to OFD;
- special program.
The fiscal drive is the main piece of equipment. It has a validity period of 13 or 36 months. (depending on the tax regime). At the end of the period, you need to purchase a new one and register it with the Federal Tax Service. Using an expired drive may result in a fine.
The list of devices permitted for use is approved by law. Before purchasing, you should carefully study the register!
The requirements for them are:
- They must forward fiscal data to the OFD (this is information about all calculations for cash receipts accomplished with customers).
- Fiscal data is encrypted and stored until it is transferred to the OFD.
- Create paper and electronic receipts for customers.
- There must be a building at the checkout.
- The cash register is equipped with a tape and a device that prints receipts.
- The memory is retained even during power outages.
- The cash register takes into account time.
- Be sure to seal it with a seal.
- It is necessary to keep the passport, which can be used to identify the device.
The procedure for registering cash registers has changed:
- Models of cash registers approved for use are listed in the State Register of Cash Registers.
- To transfer information, you need a chain - individual entrepreneur - OFD - Federal Tax Service. OFDs are also selected according to the register.
- Direct registration occurs in 2 ways - independently through the Federal Tax Service website (you need to upload papers) or bring the package to your local branch tax service(in person, through a representative, by a notarized power of attorney or by mail).
The registration procedure is free. A simple method is registration through the Federal Tax Service. You can use the services of intermediaries, but not for free.
An individual entrepreneur must purchase or change a cash register at his own expense. The average purchase price of the cash register itself and applications for it costs 20,000 rubles in 2017-18.
Another cost is OFD services. For one device per year you will have to spend around 3,000 rubles. Plus, the cash register needs to be connected to the Internet, which means each individual retail outlet must connect to the network. Simplified residents will also have to replace the fiscal drive every 3 years. In the event of a breakdown, a businessman can contact a special service. Since equipment requires periodic maintenance, an individual entrepreneur can enter into an agreement for a permanent service or contact it in case of need (breakdown). Purchasing a cash register and everything needed for it, as well as installation and configuration, will cost no less than 25,000 rubles.
There are 2 types of simplified tax system: “income minus expenses” (this is 15% of the single tax) and simply “income” (with a 6% rate).
How the purchase of a cash register and all the costs for it are compensated:
- STS 6% - since such taxpayers do not take into account expenses, and the law does not provide for other compensation (as for UTII or PSN), the purchase is made entirely at their own expense without deductions.
- Simplified system 15% - although full compensation is not provided, the individual entrepreneur includes all costs for the purchase and maintenance of equipment as expenses, thereby partially reimbursing expenses. As soon as the entrepreneur has paid for the purchase of the cash register, he immediately includes the amount in KUDiR and attaches all the papers.
Although CCT requires costs, it also brings many conveniences for large businesses. The activities of individual entrepreneurs are becoming more transparent, tax inspectors monitor work remotely. For small businesses, this expense item may become unprofitable.
Since July 17, cash registers have been used by all simplifiers, with the exception of those included in the above list. Gradually cash flow at work individual entrepreneurs(and other commercial entities) the Federal Tax Service takes full control. “Simplified” was no exception. But some categories of small businesses have been given a deferment in installing a cash register.
For individual entrepreneurs using the simplified tax system, whether an updated cash register is needed in 2019, or there is a deferment until July 2019, is determined by current legislation.
The law on the universal application of CCA is constantly being amended, so it is the entrepreneur’s responsibility to independently monitor the changes.
The State Duma is considering introducing new amendments to the law. They involve the extension of work without a new type of cash register for some categories of individual entrepreneurs. In particular, those offering services to the public, trading using vending machines and others who previously had the right not to use cash register systems. The deferment may be extended until 2021. The amendments will mostly affect small businesses on UTII and PSN, but perhaps the simplified tax system too.
Cash register for individual entrepreneursIs it mandatory to apply in 2017-2018 or not? You will get the answer from the article. We will tell you about the types of activities and tax regimes that allow you to work without a cash register, as well as how to register a cash register and what devices can replace a cash register.
Is it necessary to use a cash register for individual entrepreneurs?
Many entrepreneurs, especially in initial stage activities, the question is very much occupied: “Is it necessary for an individual entrepreneur who accepts cash (and cards) from customers to use a cash register?” In order to understand this, you need to refer to the law “On the Application cash register equipment..." dated May 22, 2003 No. 54-FZ. This law clearly states that entrepreneurs (as well as organizations) dealing with cash and payment cards must use cash registers without fail.
But this law also provides for exceptions to general rule. Until July 2018, entrepreneurs have the right not to use cash registers:
- engaged in activities that fall under the unified tax on imputed income (UTII);
- those who have switched to a patent taxation system (however, the types of their activities are strictly regulated);
- providing services to the population in accordance with Decree of the Government of the Russian Federation dated May 6, 2008 No. 359, including using strict reporting forms (SSR).
An exception to the rule of mandatory use of cash registers has also been made for entrepreneurs working in certain areas (Part 2, Article 2 of Law No. 45-FZ), for example:
- when selling securities;
- shoe repair;
- providing porter services at airports, etc.
Trading is allowed without special cash register equipment and in remote locations. hard to reach areas. In all other cases, a cash register for individual entrepreneurs is required.
Violations in the use of cash register systems and fines for individual entrepreneurs
Violations of the use of cash register equipment include the absence of cash register equipment or its improper operation:
- failure to clear the buyer's receipt;
- failure to issue a receipt to the client for the purchased goods (even if the receipt itself was punched);
- working with an unregistered cash register;
- work with cash registers not included in the state register.
For such violations, individual entrepreneurs are subject to fines of an average of 10,000 rubles (Article 14.5 of the Administrative Code). The statute of limitations for them is 2 months. The same fines are threatened for the absence of serial numbers on the casing of cash registers, and the absence of fiscal drives, watches, etc. inside.
Some entrepreneurs, inspired by small amounts of fines, risk working without cash register equipment (or using it in violation). This should not be done so as not to arouse increased interest from tax inspectors.
Mandatory requirements for checks
In order to work calmly and not worry about possible sanctions, an individual entrepreneur needs to know what information should be placed on a cash receipt:
- document's name;
- surname and initials of the owner of the cash register - the individual entrepreneur himself;
- TIN of the entrepreneur;
- KKM number assigned by the manufacturer;
- serial number of the check and shift number;
- date, place and time of check punching;
- purchase price taking into account the applicable taxation system (for example, VAT);
- sign of the fiscal regime;
- income and expenditure of funds, etc.
Rules for the operation of individual entrepreneurs using cash registers
In the event that the use of a cash register is mandatory for an individual entrepreneur, he will additionally have to keep a journal of the cashier-operator (on the KM-4 form) and issue certificates from the cashier-operator (on the KM-6 form).
Every working day, the entrepreneur himself or his employees must perform the following actions:
- Open a cash register shift by taking X-report readings at the beginning of the day (or shift).
- Make receipts for all goods or services sold and be sure to give them to customers. If necessary, issue returns and cancel checks.
- At the end of the working day, the cashier closes the shift and takes out a Z-report at the end of the shift. Data on available funds is entered into the KM-4 journal, and a certificate from the cashier-operator is also filled out.
Rules for operating individual entrepreneurs without cash registers and devices that replace them
Entrepreneurs working without a cash register are required to register at the request of customers sales receipt or another strict reporting form (SSR). The issued document must reflect the following parameters:
- document number and date;
- surname and initials of the individual entrepreneur;
- TIN of the entrepreneur, as well as the number of his registration certificate;
- designation of the outlet;
- name of the purchased product and its quantity;
- price of the product and purchase amount;
- signature and seal (if used) of the seller; And
- other details.
If the product or service of an individual entrepreneur is popular and the number of required sales receipts is large, a CPM (receipt printing machine) will help speed up and automate the process of issuing them. It is tied to the internal database of the product being sold and automatically issues a receipt for the product, similar to a cash register. Such machines do not require registration with tax authorities and are used exclusively for internal accounting and settlements with clients. The document printed by the NIM must contain all the details required for a sales receipt.
How to choose, register and maintain a cash register?
An entrepreneur who has to work using a cash register will find a lot of attractive offers to buy a cash register for an individual entrepreneur inexpensively. Such invitations should be treated with caution, because many of the models sold by private traders have long been no longer included in the state register of cash registers. This means you can’t work for them. In order to check such a cash register, you need to either find its name in that very register, or make sure that the machine has a hologram of the register for the current year. At the same time, it doesn’t hurt to check if it has a manufacturer’s sign indicating the model and number.
Previously, before registering a cash register with the tax office, it was necessary to enter into an agreement with one of the technical service (TO) centers for cash register equipment (CCT). In this center, a holographic “Service” badge was pasted onto the device and a second copy of the signed contract was given to them. With this agreement and kit necessary documents(it is advisable to check their exact list with the district tax authorities) it was necessary to go to tax office the area where the individual entrepreneur is registered. It was there that he had to undergo a rather tedious procedure:
- The collected set of documents is submitted to the tax office.
- If the documents are collected correctly, the entrepreneur is assigned a time and date to complete the cash register fiscalization procedure.
- For fiscalization, the entrepreneur must bring the cash register itself and a representative of the center with whom the maintenance agreement was concluded to the tax office.
- After fiscalization, the cash register is registered in the cash register book.
- The entrepreneur receives back a set of documents collected at the beginning, an agreement with the maintenance center, technical certificate and a KKM registration card is issued. After this, the individual entrepreneur can begin work.
After the entry into force of the Law “On Amendments...” dated July 3, 2016 No. 290-FZ, in order to register a cash register it is no longer necessary to enter into an agreement for Maintenance. The entrepreneur does this at will.
Maintenance of CCPs is carried out by specialized companies. These companies carry out full setup and first start-up of the equipment, which is indicated in the KKM passport. They inspect the cash register and carry out preventative repairs (cleaning, lubrication, etc.), and also promptly respond to client requests for machine repair. All services not specified in the service agreement are paid additionally.
Which cash register should an entrepreneur choose?
Depending on the activity being carried out, an individual entrepreneur can choose a cash register based on cost, size and functionality.
For those who are taking their first steps in this area and are therefore severely limited in cash, as well as for those who simply need a portable portable machine, the Mercury-180K, Elwes-MK and ORION-105K models are perfect.
Those working in pavilions and offices will appreciate the convenience of the desktop Shtrikh-MINI-K and Mercury-130K and 140K.
Those wishing to have a device with a cash drawer should pay attention to the AMS-100K and AMS-100MK.
If the requirements are more serious, it is better to get advice from service center specialists or salespeople from specialized stores.
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You can also upgrade an old device. Check with the manufacturer's website to see if your model can be modified. Next, you need to buy additional equipment and replace the EKLZ unit (electronic control tape protected) with. After finalizing the device, the OFD is selected and re-selected. How much will it cost to modernize an online cash register for individual entrepreneurs?
- Purchase and installation of a fiscal drive - about 7,000 rubles.
- Providing the cash register with an Internet connection module - 5,000–15,000 rubles.
- Software modification (depending on the year of manufacture) - from 200 to 5,000 rubles.
- Service center services - from 2,000 to 4,000 rubles.
Thus, modernization, depending on the model, is estimated from 14,200 to 31,000 rubles. EDS and special software is purchased at a cost of up to 600 rubles / year.
Setting up equipment and purchasing software
This is another expense item for entrepreneurs buying. The setting is usually done service centers. The software is included with the cash register. It can be either free or commercial - up to 30,000 rubles. (depends on the type of business). If an individual entrepreneur needs a commodity accounting system (which allows you to print the name of goods on receipts) and EGAIS support, then he must install the appropriate programs.