How to register a cash register for an individual entrepreneur - new rules. Individual entrepreneur without a cash register: which taxation systems can it work on?

Proper organization of settlements with clients is one of the key aspects of the company’s activities. The law requires that cash registers be used when accepting cash. This general rule, to which there are a number of exceptions. This topic is especially relevant today. After all, just recently the rules for using CCP have undergone significant changes.

Cash Law and its reform

The main regulatory act regulating the use of cash registers is Law No. 54-FZ “On the Application cash register equipment" Since the beginning of July 2017, it has been completely reformed. A new type of technology has been introduced for mandatory use. It is also allowed to use old devices that can be modernized.

New devices (online cash registers) are equipped with fiscal drives (FN) instead of ECLZ. And they are called “online” because they not only record data about all punched checks, but also send them via the Internet to the tax service. The Federal Tax Service promptly receives information about the company’s cash register operation, which should simplify the verification process. It is for this purpose that government agencies initiated cash reform.

There is also a plus for businessmen - this is a reduction in the reporting burden and the number of visits from inspectors. More precisely, they can be avoided altogether if everything is done according to the rules. And Federal Tax Service specialists promise to check only those companies that commit violations in working with the cash register.

The use of a new type of cash register provides an advantage for the buyer. According to the new rules, he can ask the seller to send an electronic check to him by e-mail. Such a fiscal document is unlikely to be lost or become unusable. In addition, you can scan a paper receipt directly in the store with your mobile device using a special application and check its authenticity. If irregularities are found in the check, the buyer will be able to report this to the Federal Tax Service.

What determines the need to use a cash register?

Changes in the law on cash registers have expanded the range of entities that are required to use cash registers in their activities. However, the ability to work without them remains today. The types of activities exempt from the use of CCP are listed in paragraph 2 of Article 2 of the above-mentioned law. Here are the most popular ones:

• sale of newspapers and magazines;
• trade at fairs, exhibitions, markets;
• providing meals to schoolchildren;
• sale of ice cream and soft drinks at kiosks;
• sale of draft kvass and milk from tanker trucks;
• seasonal hawking of vegetables and fruits;
• shoe repair, key making;
• sale of handicrafts.

Thus, if an organization, for example, is engaged in the seasonal sale of kvass or watermelons, then it will not need a cash register for these operations. But this does not mean that engaging in other types of activities necessarily implies the use of CCP. So, when for LLC cash register necessary? It depends on the following circumstances:

• who are the company's clients - individuals or legal entities;
• what it sells - goods or services;
• what tax regime applies.

Now let's talk about everything in order.

For whom does the company operate?

LLC clients can be persons of two categories:

1. Ordinary citizens, they are also individuals (in the interpretation of legislators - the population).
2. Companies and entrepreneurs. Although individual entrepreneurs are, by law, individuals, for the purposes of settlements they are treated as organizations.

Cash settlements with counterparties from the second group are extremely rare. Firstly, in our digital age it's just inconvenient. Secondly, these transactions are limited to the amount of 100 thousand rubles - this limit is set by the Central Bank of the Russian Federation. Larger funds between two organizations, as well as between a company and an individual entrepreneur, must move strictly through bank accounts. And this is a non-cash payment, and a cash register is not used. Therefore, if an LLC does not work with the population, then it does not need a cash register.

And it’s a completely different matter if the buyers of the company’s goods or services are citizens. Or she works with both individuals and legal entities. In most cases, a cash register is necessary for an LLC, since payments are also made in cash. But this rule does not yet apply to everyone.

What does the company receive money for?

An LLC can sell goods to the public, that is, engage in trade, or it can provide services. IN the latter case It is allowed to work without a cash register, but subject to the following conditions:

• services are provided strictly to citizens - no legal entities or individual entrepreneurs;
• Instead of a cash receipt, the buyer is given a strict reporting form (SRF).

Such forms are produced by printing - they cannot be printed on a printer. They are usually bought in specialized stores or order from printing houses.

However, Law 54-FZ “On the use of cash register equipment” in its new edition also changed this rule. From July 1, 2018, forms must be produced using special devices called BSO KKT. So, from this date, an LLC that provides services to the public will have to acquire either a special cash register for printing BSO, or purchase a regular cash register and issue checks to customers. But until July 1 of next year, companies providing services to the public can use the old BSO and work without a cash register.

If an organization sells goods, then it does not have the right to issue BSO. It turns out that in this case a cash register is required for an LLC? Basically yes, but there are exceptions here too.

Impact of the tax regime

For LLCs today there are several taxation systems available to choose from: basic (OSNO), simplified (USN) and “imputed” (UTII). There is also the payment of agricultural tax (UST), but it is quite specific and rare. We will leave the essence of these systems and the problems of choice outside the scope of the article. Now we are only interested in their attitude towards the cash registers when selling goods.

Subject to certain conditions retail falls under the imputation. And if the LLC is on UTII, is a cash register needed in this case? The good news is that this special mode allows you to accept cash without a cash register. Instead, the seller must provide the buyer with a document that contains the necessary details, e.g. sales receipt. This means that in many cases even stores can operate without a cash register.

The bad news is that the opportunity to trade on UTII without cash register will remain only until July 1, 2018. After this, imputation payers will be required to use cash registers - this is the requirement of law 54-FZ. As for LLCs on the simplified tax system or OSNO that sell goods, no preferences are provided for them. This means they are required to use cash register equipment.

About the work of online stores

Changes in the law on cash register systems came as a big surprise to many online stores. Before they came into force, a cash register was not needed if the store did not accept cash from customers. To accept payment and issue goods, such stores often cooperate with delivery services and pickup points. If the buyer pays for his order online, such a transaction was not considered a cash payment.

However, things are different now. According to the new rules, payment by bank card, as well as electronic means of payment (WebMoney, Yandex. Money and others), is equivalent to cash payment. And now the online store must generate a cash receipt every time the buyer pays for his order via the Internet.

Thus, if an LLC has an online store, then it must operate through a cash register. This also applies to companies that accept payment for their services online. The only exception is if the purchase is paid directly from the buyer’s bank account to the bank account of the company (online store). For example, through online banking or mobile application. Interestingly, payment by payment order, when the client comes with a receipt to the bank, is considered a cash payment.

When exactly can an LLC operate without a cash register?

So, it turns out that in most cases, a cash register for an LLC has become a necessity since 2017. Or it will become so from the middle of next year. There are not many situations when a company may not use CCP:

• carrying out the types of activities listed in paragraph 2 of Article 2 of Law 54-FZ;
• work strictly with organizations and individual entrepreneurs;
• sales to citizens subject to payment from their bank account to the company’s account;
• until July 1, 2018:

How to choose a cash register?

In other cases, LLCs are required to have a cash register. Thus, most businessmen will sooner or later have to worry about installing a cash register.

On the Federal Tax Service website there is a register of cash registers, which complies with the updated legislation and is approved for use. It contains quite a lot of technology, and it is constantly updated. Which cash register is needed for an LLC from the variety presented? There are some nuances when choosing.

The first of them concerns the period during which the fiscal drive will operate. After its completion, the FN must be replaced. There are two such periods - 13 and 36 months, and the choice depends not on desire, but on the requirements of the law. For LLCs on the simplified tax system, UTII and Unified Agricultural Tax, as well as those engaged in the sale of services, drives are intended for a period of 36 months. In the current version of the cash register register, in the column about the name of the FN model, such devices are listed as “FN-1 version 2”.

There are also special cash registers for online trading - they do not support the printing function. The fact is that when paying remotely, the buyer is sent a receipt electronically, and the store is not required to print it. Due to the simpler design, the cost of such cash registers is slightly lower.

Connecting the device

Installation of a cash register for an LLC is carried out in several stages.

And a little about the costs of a cash register for an LLC since 2017. The simplest CCP models cost from 20 thousand rubles, although there are more expensive ones. You will also need to pay a registration fee to the Federal Tax Service - this is 3 thousand rubles. An agreement with the OFD for a period of one year will last the same amount. About 2 thousand rubles will have to be paid for obtaining an electronic signature. Total: the minimum cost for implementing CCP is 28 thousand rubles. And this does not take into account the cost of the Internet.

But this is only in theory; in reality, the costs are usually higher. After all, we still need to decide technical issues connecting the cash register, linking it software with an accounting system. And for this you may need the help of specialists. In addition, do not forget that the fiscal drive will have to be changed periodically. This is done once a year or every 3 years depending on its type. And this one is another 7-8 thousand rubles.

How to register a cash register for an LLC?

According to the new rules, you can register cash registers remotely, that is, you do not have to visit the inspection. Process self-registration is as follows:

• log in personal account on the website of the tax service or OFD operator, if it provides such an opportunity;
• fill out the registration application, indicating in it:
  • address where the cash register will be installed;
  • name of the place, for example, the Rainbow store;
  • model and serial number of the cash register and fiscal drive;
  • the mode in which the cash register will operate (there will be several to choose from);
  • OFD data - name and TIN;
• sign the application with an electronic signature and send it to the Federal Tax Service;
• wait for a response that will contain registration number apparatus;
• print the registration report on the cash register, as indicated in the manufacturer’s instructions (you will need the number assigned by the Federal Tax Service);
• transfer report parameters to the tax service website through the taxpayer’s account;
• wait for the cash register registration card from the Federal Tax Service, which must be signed with the digital signature of the tax authority.

After completing these steps, the LLC cash desk will be considered registered.

What happens if you work without a cash register?

If a company is required to install a cash register, but neglects to do so, sanctions may be imposed on it under Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation. The fine for the absence of a cash register for an LLC will be 75-100% of the amounts of payments that were made “bypass the cash register”, while its minimum size- 30 thousand rubles. If the company is caught for the same violation again, and the amount of settlements exceeds 1 million rubles, then its activities may be suspended for 90 days.

In addition, along with the introduction of new technology, a fine appeared for the use of old cash registers. The company will pay for its indiscretion in the amount of 5-10 thousand rubles. Although theoretically he could get off with a warning. The same applies for violating the procedure and deadline for registration (re-registration) of the device or the rules for its use. If the buyer is not issued a receipt, this may be a reason for a fine of 10 thousand rubles.

So it is better not to neglect the requirements of the law, because in the long run it can cost much more. And even if your organization is not yet obliged to use CCP, you should not wait until last day. Prepare for changes in advance and work calmly!

The presence of cash registers is an important indicator of the legal activities of organizations and individual entrepreneurs when it comes to cash or non-cash payments when selling various goods, providing services or performing work.

Do you need a cash register for individual entrepreneurs in 2019? The law obliges individual entrepreneurs to use cash registers, but there are several exceptions for which the use of equipment is only recommended to facilitate accounting and reporting for government agencies.

Concept, purpose and selection of a cash register

Cash register is equipment that allows supervision and control by tax and other government authorities, as well as tracking the movement of cash received by a company from the sale of goods or provision of services. Cash registers for individual entrepreneurs are used when carrying out retail trade in goods or provision of services. It helps keep records of company values ​​and collect data for reporting.

The question arises: how to choose a cash register for an individual entrepreneur and how much it will cost. Here you need to pay attention to several important points and understand which of them will be needed to organize activities, and which you can do without:

• Weight of the product (the choice depends on the place of sale);
• Receipt printing speed;
• Additional functions (if you have a small budget, you can completely do without them);
• Connecting related devices such as electronic scales, barcode scanning and reading devices bank cards;
• Energy independence (a necessary function required to ensure trade through a courier);
• Temperature and other physical operating conditions (important for individual entrepreneurs who are located and work in places with constant temperature changes or in harsh climatic conditions).

How much does a cash register cost for an individual entrepreneur?

The cost of simple models starts from 3 thousand rubles, cash registers with additional functions will cost from 15,000 to 25,000 rubles. It is worth noting that when choosing a cash register, you must first pay attention to your budget; you should not purchase expensive models at first.

Registration of cash register equipment

Users often wonder how to register a cash register for an individual entrepreneur. To carry out this procedure, you need to contact the maintenance center (these are special legal entities that sell and maintain cash register equipment). To do this, you must prepare and provide the following list of documents:

1. Application for registration (in 2 copies);
2. Journal KM-4 (created by the cashier-operator);
3. KM-8 log (where all calls from specialists servicing the KKM are noted);
4. Technical data sheet of the device along with a reference sample;
5. Lease agreement or certificate of ownership of the premises where the cash desk will be located;
6. A special holographic sticker that confirms service.

Registration of KKM IP at the place of business is mandatory by the district or municipal tax authority. Specialists will necessarily require confirmation of ownership of the cash register. In this case, the owner must provide a receipt or other official document that confirms his purchase.

Installation and maintenance of a cash register

A week after submitting the documents, the cash register is installed, which is provided by a maintenance specialist with the obligatory presence of a representative of the tax authority. The procedure includes sealing the machine, establishing details, and testing for functionality. After this, the individual entrepreneur is issued all the documents on registration of the equipment, here, experts recommend immediately check the availability of the device in the KCO registry lists, if everything is in order, you need to proceed to its installation at the site of operation.

An important point is the maintenance of the device, which includes mandatory external inspection every 3 months with testing and annual maintenance with a full service check. It is worth noting that according to the standard, the service life of a cash register cannot be more than 7 years, if it has expired, but the device is still in working order and is included in the register; it can be used until it is excluded by the tax authority. When the period expires and the cash register is removed from the register, the working specialist of the Federal Tax Service is obliged to independently remove it from the register and notify the owner in advance.

Categories of individual entrepreneurs exempt from the mandatory use of cash registers

Working without a cash register for an individual entrepreneur is quite possible if the entrepreneur belongs to one of the following categories:

1. Individual entrepreneurs whose taxation is carried out using UTII. Such entrepreneurs can operate without registering and using cash registers. This includes the provision of household services to the population:
   • Retail;
   • Transport services, as well as vehicle maintenance (washing and repair work);
   • Providing land for trading or advertising sites;
   • Renting out premises, etc.
2. Individual entrepreneurs who use strict reporting forms in their work. They are strictly regulated by law and must have the details and seal of the entrepreneur. The forms act as checks for the sale of goods.
3. Individual entrepreneurs without a cash register work when their use is extremely difficult; such cases include the following types of activities:
   • Purchase and sale of securities;
   • Sale of food, drinks, paper products and other goods on the street, in markets or in kiosks (provided that their share exceeds 50% of total revenue);
   • Sale of travel tickets by the driver or conductor in the cabin of a public vehicle;
   • Lawyers and notaries working individually.
4. Use and registration of a cash register for individual entrepreneurs in tax service is not necessary when an individual entrepreneur works in hard-to-reach, remote places, which does not allow calling an employee to register the equipment and put it into operation. This should include oil rigs, air transport, remote stations, etc.

The 2016 Law on Cash Registers for Individual Entrepreneurs states that all other entrepreneurs must purchase and register machines before starting their activities.

Using cash register equipment in online trading

In connection with the massive development of online commerce, entrepreneurs are increasingly asking the question: can an individual entrepreneur work without a cash register in 2019, trading via the Internet? It is impossible to answer clearly here, because this branch of trade is not legally disclosed, but if we take into account that it does not fall under the four previous points, we can conclude that online trade must be provided with a registered, operational cash register.

Since online sales are carried out through couriers, each of them must be provided with a cash register. If this is not possible, then the buyer must be given a check when the goods are transferred to him (the day the check is issued and receipt cash must match at the cash register).

Changes related to the use of a cash register in 2019

Many people are wondering when a new type of cash register for individual entrepreneurs will be introduced. Regarding this, there is clear information that since 2016, cash registers for individual entrepreneurs must be equipped with the ability to transmit data on the purchase and sale of goods via the Internet. Individual entrepreneurs who have samples of the old format are required to replace them in order to ensure quick communication with clients and the tax authority. This applies to both Moscow and the regions.

It is not allowed to change the cash register immediately, but only when the service life of the old working model expires, and if the enterprise can prove that it has problems with the Internet connection, then it will be allowed not to purchase or register new cash registers.

What is the cash register limit for individual entrepreneurs?

The cash limit for individual entrepreneurs in 2019 may not be set at all; entrepreneurs can choose on their own whether they need a limit or not. In case of refusal, the individual entrepreneur is obliged to create and enter an order to cancel the limit.

Fines associated with the use of cash register systems in 2019

The activities of enterprises, individual entrepreneurs and cash registers in 2019 are undergoing changes in the field of fines - they are leaning towards tightening and increasing the amount of the fine (the minimum is 3 thousand rubles). Since July 15, 2016, the following penalties have been introduced for violations in the field of using cash registers:

Question and answer

Is it necessary to register a cash register for an individual entrepreneur after selecting it?

Yes, otherwise, if registration is not found during inspection, the owner will be issued a fine (registration will include registration in the register). Next, you will need to install the equipment and test it. After commissioning, the service life of the cash register will be 7 years.

Within what time frames are enterprises and entrepreneurs required to ensure the serviceability of cash registers is checked?

The legislation establishes deadlines: 3 months - for external inspection, cleaning and testing and 1 year - for a full check of the serviceability and functionality of the device.

Is a cash register required for individual entrepreneurs trading via the Internet?

Yes, because they are not included in the exception category. If we consider the limit, then in 2019 the individual entrepreneur has every right to refuse it.

Let's summarize the question of whether a cash register is needed for individual entrepreneurs: based on the above, we can conclude that the equipment is recommended for everyone, but is necessarily necessary only for a few categories of individual entrepreneurs.

Video: latest changes in legislation related to the use of cash registers

How to install new cash registers.

You can use the cash register only after you have received a cash register registration card from the Federal Tax Service. At the same time, there is no need to carry the cash register itself anywhere, as was the case before.

When and who needs to register a cash register according to the “new” rules?

According to the new edition of the main law on the use of cash registers No. 54-FZ, an individual entrepreneur’s cash register will have to be registered in two cases:

Entrepreneur opens a business, plans to accept cash payments, and by Law No. 54-FZ its activities are not exempt from the use of the cash register - this was the case even before the “cash reform”. You must register the cash register before accepting cash.

Is it necessary to register a cash register for an individual entrepreneur if a “new” type cash register is installed? Need to. As before, an entrepreneur can only use cash register equipment that is registered with the Federal Tax Service. This also applies to online cash registers, but the registration procedure itself has become simpler (more on this in the next section of the article).

Previously entrepreneur was exempt from using the cash register, but now the benefit has been canceled. This applies to individual entrepreneurs on UTII, the patent tax system, individual entrepreneurs performing work, providing services to the public and issuing strict reporting forms instead of a cash register, as well as using vending machines. You must register and start using the cash register before 07/01/2018 and separate categories Individual entrepreneur - until 07/01/2019.

*Before July 1, 2017, entrepreneurs who had previously used the cash register had to modify the cash register or exchange it for a new one (online cash register). At the same time, a new or modified cash register also underwent new registration.

Is it necessary to register a cash register for an individual entrepreneur on the simplified tax system? It depends on the type of activity. The very use of the simplified tax system does not give the right to an individual entrepreneur to work without a cash register. But previously, entrepreneurs providing services (and these are, as a rule, individual entrepreneurs using the simplified tax system) may not have used cash register systems. According to the new rules, when providing services to the public, you can do without a cash register only until 07/01/2019, and in some cases - until 07/01/2018.

According to Law 54-FZ (as amended), entrepreneurs engaged in the following types of activities can work without a cash register:

• leasing (renting) residential premises owned by this individual entrepreneur to an individual entrepreneur;
• sale of newspapers and magazines, as well as related products in kiosks (the share of the sale of newspapers and magazines is at least 50% of turnover, the range of goods must be approved at the regional level);
• sale of securities;
• sale of travel tickets/coupons in public transport;
• food services during classes in educational institutions;
• trade in retail markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and other similarly equipped premises located in these places of trade and ensuring the display and safety of goods of trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when trading non-food products, except for trading non-food products, which are defined in the list approved by the Government of the Russian Federation;
• peddling trade in food and non-food products (with the exception of technically complex goods and food products, requiring certain conditions of storage and sale) in passenger train cars, from hand carts, bicycles, baskets, trays (including those protected from precipitation by frames covered with polymer film, canvas, tarpaulin);
• sale of ice cream and soft drinks on tap at kiosks;
• trade from tank trucks with kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables, including potatoes, fruits and melons;
• acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
• shoe repair and painting;
• production and repair of metal haberdashery and keys;
• supervision and care of children, the sick, the elderly and disabled;
• sale by the manufacturer of folk arts and crafts products;
• plowing gardens and sawing firewood;
• porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
• activities of individual entrepreneurs in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements), the list of such areas is approved by the region.

On the patent tax system;

On UTII;

Performing work, providing services to the public (when issuing strict reporting forms);

- “trading” using vending machines.

If an entrepreneur had the right not to use cash registers under the “old” law (i.e., according to 54-FZ as amended before July 15, 2016), then he has the right to work without a cash register until July 1, 2018.

Instructions on how to register a cash register for individual entrepreneurs according to the new rules: 3 simple steps

To register a cash register, you need to submit an application to the Federal Tax Service. This can be done in two ways:

• in electronic form:
  • through the fiscal data operator service (OFD - an organization that will ensure the transfer of data from the cash desk to the tax office, often provides an online registration service);
  • through the “Personal Account” on the Federal Tax Service website (nalog.ru);
• in paper form: to any tax office (previously you could only contact your Federal Tax Service, now - to any) in person, through a representative or by mail.

For any of the options, registration takes place in 3 simple stages. But first you need to buy a cash register or upgrade your existing one.

Step 0. Buy a new cash register or modify the one you have.

If the cash register has already been used and it is planned to be modified, the cash register must be modernized and then registered.

Step 1. Conclude an agreement with the fiscal data operator.

Fiscal data operator (FDO / Operator) is an authorized organization that transmits data to the Federal Tax Service. The whole point of using new cash desks is to transmit information about cash transactions to the tax office in real time, i.e. online. This will be provided by the Operator. There is one on the Federal Tax Service website.

Step 2. Submit applications for registration of KKM

The application can be filled out and submitted to the tax office in paper form (in person), or electronically - on the OFD website or on the Federal Tax Service website.

Getting ready new form Applications for registration (re-registration) of cash register equipment, the draft document can be found at the link http://regulation.gov.ru/. The form approved in 2017 is currently in effect.

Application for registration of a cash register is a simple document consisting of the Title and 3 sections, below is the form and illustrations.

Requirements for cash register equipment and the need for its presence in the company are regulated Law No. 54-FZ. It says that all individual entrepreneurs and legal entities whose activities involve cash and electronic payments must use cash registers. The choice of an individual entrepreneur or LLC under the simplified tax system implies simpler accounting and document flow, but does not relieve them of the obligation to issue documents proving the purchase to their clients and keep records of income and expenses. There are, however, certain types of employment for which the mandatory presence of a cash register is not regulated. In this article we will find out whether a cash register is needed for an individual entrepreneur/LLC on the simplified tax system.

Do I need a cash register for individual entrepreneurs on the simplified tax system?

The use of CCT can be divided into 2 groups:

• Forced application when an individual entrepreneur is subject to the requirements of the Federal Tax Service;
• Voluntary using a cash register when its presence is not required, but the business owner believes that cash register will make it easier for him to monitor the work of the company.

The entrepreneur must record the receipt of money by issuing cash receipt or, in certain cases permitted by law, strict reporting form. In this case, the amount of funds received within one operation should not exceed one hundred thousand rubles (if the amount is larger, several operations must be carried out).

The simplified tax system exists in two versions (for both of which the use of a cash register is mandatory):

• “simplified” according to the “Income” system(when paying tax, the total amount of income of the enterprise is taken into account);
• “simplified” according to the “Income minus expenses” system(when calculating the tax amount, the difference between the company’s income and expenses is taken into account).

When the object of taxation is the income of a company, the tax rate is 6%, and then the money coming to the company is recorded by the cash register and then entered into the Income and Expense Accounting Book (KUDIR). When the object of taxation is the difference between income and expenses, the tax rate is 15%, and then the cash register records cash receipts, and expenses are calculated based on the information in primary documentation. The difference between these two values ​​is calculated at the end of each working day and is entered into the company's KUDIR.

Individual entrepreneurs whose earnings consist of:

• organizing sales at places specially organized for trade. Exceptions include kiosks and pavilions with equipment for storing products and displaying them to customers;
• peddling from bicycles, baskets, carts, etc.;
• sale of ice cream, draft non-alcoholic drinks;
• trade from tanks, vegetables by weight, live fish;
• acceptance of waste materials (not metal), glass, jewelry;
• sale of religious objects and books in the church;
• distribution of lottery tickets;
• accommodation of passengers in general. transport.

To summarize, the use of an individual cash register is mandatory when making payments to customers using cash and bank cards, even if the “simplified” method is chosen for the business.

Do you need a cash register for an LLC using the simplified tax system?

The cash register for legal entities on the simplified tax system must be maintained in full:

1. For cash receipts of an enterprise, an incoming order must be filled out, and the organization's expenses must be documented in an outgoing order.
2. When issuing salaries from the cash desk to employees, a payroll must be drawn up.
3. At the end of the work shift, the employee responsible for the cash register makes entries in the cash register.
4. When paying money according to an expenditure order, information about the recipient of the money must be entered based on his identity card.

All documentation must contain the signatures of the head of the enterprise and the chief accountant. Organizations have the opportunity to maintain cash discipline on electronic, non-paper, media, but then a condition must be met - everyone who has access to the cash register must have a personal electronic signature. It should be remembered that there is a limit for issuing cash from the cash register for payment for services or delivery of goods under a contract - 100 thousand rubles.

If the number of employees of the organization is no more than one hundred, and the annual salary does not exceed 800 thousand rubles, it is allowed not to set a limit on the cash register (the amount of money left in the cash register overnight).

For organizations on the simplified market that carry out activities from the special list of Law No. 54-FZ, a relaxation is provided in the form of no need to use cash registers. However, these organizations retain the obligation to issue documents confirming the fact of payment.

Conclusion: legal entities, if their activities are not included in the special list of those exempt from the need to use cash registers, must establish a cash register registered and registered with the Federal Tax Service and maintain cash discipline. If an organization has separate divisions, the cash desk used in them must be registered with the tax authority at the actual location of the divisions.

Is it possible for individual entrepreneurs and LLCs to use check printing machines on the simplified tax system?

In addition to cash register machines, there are check printing machines. They cannot be classified as CCT due to the lack of a memory medium, and therefore can only be used voluntarily. There are similarities between a check printing machine and a cash register machine - this is an opportunity print Z-report at the end of the day, containing data on the time of payment, the amount of cash receipts, the type of payment and the amount of funds received for the day.

Check printing machines can only be used by those individual entrepreneurs and LLCs that are not required to have a cash register at the enterprise, i.e. for whom the use of any other technology is voluntary. Sometimes businesses are allowed not to have a cash register, but are required to provide the buyer with a document confirming the purchase; in this case, a regular receipt printing machine will also work (cannot serve as a substitute for a strict reporting form).

If, for example, an entrepreneur decides that he needs stricter control over the amount of revenue and over the work of employees, he can install a check printing machine without even registering or registering it. If an enterprise is required by law to implement a cash register, it cannot be replaced with a device for printing receipts.

It is allowed to use a check printing machine:

1. Firms on UTII;
2. Companies on the PSN, if the main activity is not the provision of services to individuals;
3. Enterprises on the simplified tax system, if they are included in the list of those who have the right not to use cash registers.

Simplified tax system without a cash register: who can avoid using cash registers

Individual entrepreneurs and LLCs in simplified terms may not use cash registers if:

1. Activities are carried out in difficult to reach terrain. To avoid disputes about which places are considered inaccessible and which are not, in each subject of Russia there is an approved list of such settlements. The right not to use a cash register can only be exercised by companies that provide customers with a document confirming payment. Usually this is a strict reporting form.
2. Services are being provided to the population (valid until July 1, 2018. From this date, the use of cash registers becomes mandatory). In this situation, the obligation to draw up a document that would replace a cash receipt and confirm payment for the services provided by the enterprise is also not canceled. Strict reporting forms can be developed by the management of the organization, as long as they indicate the name of the LLC or full name of the individual entrepreneur, the form number, the essence of the service provided, the day the payment was made, the total amount of payment and the details of the seller who issued the document.

Do I need a cash register for an individual entrepreneur/LLC on the simplified tax system: types of activities that allow you to refuse a cash register

Individual entrepreneurs and legal entities on the simplified tax system have the right not to use a cash register if they are engaged in:

1. Sales of newspaper and magazine products;
2. sale of shares;
3. sale of travel tickets to passengers public transport(valid until July 1, 2018, from this day the ticket office may not be used only when tickets are sold directly in the transport cabin);
4. supplying food to students and staff educational institutions teaching in the general education program during classes;
5. sales of drinks from tanks;
6. sales at specialized places for trade (except for points of sale that have devices for demonstrating or maintaining the quality of products);
7. trade in draft non-alcoholic drinks and ice cream;
8. sales of vegetables and live fish;
9. acceptance of glass, various waste materials (not metal);
10. small retail sales from baskets, bicycles, etc.;
11. trade in religious items and printed materials in churches;
12. sales of medicines in pharmacies and branches of medical enterprises in settlements where there are no other pharmacies.

Since July 15, 2016, the law allows not to use a cash register for individual entrepreneurs and LLCs engaged in:

1. reception of drugs metals and stones;
2. shoe repair;
3. production of keys and metal haberdashery (and their repair);
4. caring for children and people in need of outside help;
5. sales of folk art products. trades;
6. collecting firewood and preparing land for planting;
7. activities of porters in public places;
8. leasing of residential space (for individual entrepreneurs who own this housing by right of ownership).

When is it necessary to switch to using online cash registers?

It is legally established that a modern cash register must be equipped with a means of transmitting data on transactions performed to the Federal Tax Service in real time. Only online cash registers are capable of this, so businesses will have to either buy a new cash register or upgrade their cash register to an online machine (if this is feasible). Information will be transmitted to the Federal Tax Service through a fiscal data operator, with whom an agreement will need to be concluded.

The transition to online checkout has already begun and will continue in stages:

• WITH 02.2017 The Federal Tax Service will refuse to register old-style cash registers and will accept exclusively online cash registers;
• To 06.2017 old cash registers will still be used by enterprises that have not installed an online cash register, but it will no longer be possible to register them;
• WITH 07.2017 online cash registers will be listed at all enterprises, except for LLCs and individual entrepreneurs, which were allowed by law not to use cash registers (they will have to install an online cash register by July 1, 2018).

Cash register analysis

The cash register must meet a number of requirements:

1. It must have its own body;
2. It must have a fiscal memory and a memory storage device, as well as a control tape and a check printing device;
3. The cash register must retain information about transactions during power failures;
4. The cash register must record the received data on a control tape and enter it into the information storage device;
5. There should be a function for entering fiscal data and displaying it on the control tape;
6. The cash desk must prevent the entry of false information and the correction of previously entered data;
7. The cash register must include the function of time tracking and setting its technical characteristics;
8. The cash register must be accompanied by a passport, a sign by which it can be identified and a control seal;
9. The cash register must be listed under control and maintenance in the technical service;
10. The cash register must be included in the list of the State Register of cash registers approved for use;
11. The cash register must be in good working order and comply with the model of the Ministry of Industry and Trade of the Russian Federation.

The main characteristics that business owners focus on when purchasing an online cash register:

Managers and employees who had to deal with online cash registers noted that the most convenient are cash registers from manufacturers:

• LLC "EVOTOR"
• LLC “ASTOR TRADE”,
• ATOL LLC.

Characteristics of cash registers:

Responsibility for the absence of a cash register

If an individual entrepreneur or LLC, by the nature of their activities, is completely exempt from using a cash register in the operation of their enterprise, the tax office, naturally, will not require its presence when carrying out an audit. With the introduction of online cash registers, for some entrepreneurs and organizations, the right to work without a cash register will cease on July 1, 2018, and the purchase of a cash register will have to be taken care of before this date, otherwise penalties will also be applied to the enterprise.

There are penalties for the following cases related to obligations to use cash registers:

• absence of cash register at the enterprise,
• use of unregistered cash register,
• use of an incorrectly registered cash register,
• incorrect use of cash register,
• KKM does not meet the requirements of the law.

Tax authorities can check the presence of a cash register in a company without the obligatory presence of the manager. The amount of fines was significantly increased for situations where a small amount of money went past the cash register.

• Fine to the cashier for at the moment is 2 thousand rubles,
• fine from the head of the enterprise and individual entrepreneur - 4 thousand rubles,
• fine for a legal entity – 30-40 thousand rubles.

Legislative acts on the topic

The acts are represented by the following documents:

Common mistakes

Mistake #1: Issuance of a check printed by a check printing machine in the case where the company is allowed not to use a cash register, subject to the execution of a strict reporting form.

A cash register is a device that confirms the receipt of payment from the buyer in cash or by payment card. Many cash register models help the entrepreneur keep records, but they still prefer to work without a cash register.

The reason is not only that new cash register models without a fiscal drive are much more expensive, but also in the costs of their maintenance. With a small income of an individual entrepreneur, it is quite difficult to immediately give more than 40 thousand rubles for these purposes. Plus, you have to constantly pay for the services of an intermediary to transfer sales data to the tax office, and this is at least 3,000 rubles a year.

And, in addition, cash register is also an administrative burden, because the cash register must be registered in tax office, and then maintain special cash documents. We will tell you who has the right to work without a cash register in 2019, and what changes have been adopted in this matter.

Which individual entrepreneur needs a cash register?

The need to install a CCP depends on tax regime, where the entrepreneur works. Another criterion is . The method of payment for goods or services also matters. Since 2017, serious changes have taken place here, which have significantly expanded the list of those who are required to use the cash register.

First of all, let us recall that cash register has always been necessary for those taxation systems where tax calculation directly depends on revenue: OSNO, simplified tax system and unified agricultural tax. For such sellers, the answer to the question: “Can an individual entrepreneur work without a cash register?” - was and remains negative.

And only entrepreneurs providing services to the public, under any taxation system, until July 1, 2019, can still issue a printed BSO (strict reporting form) instead of a cash receipt.

For entrepreneurs in the UTII and PSN regimes who are engaged in retail trade or catering services, other deadlines are provided for the mandatory transition to cash registers. Read more about this below.

For now, retailers are required to use a cash register on systems taxation simplified tax system, OSNO, Unified Agricultural Tax, if the buyer pays with cash or a payment card using a POS terminal.

And in addition, the Ministry of Finance insists that a cashier's check be issued upon receipt of payment from individual directly to the seller’s bank account (letter dated 04/28/17 No. 03-01-15/26324). This unexpected point of view is disputed by accounting experts, but the agency has not yet changed its opinion.

If payment by card occurs online, for example, when purchasing in an online store, then the letter of the Federal Tax Service dated March 21, 2017 No. ED-3-20/1911 indicates that an electronic cash receipt should be issued from July 1, 2018 .

Cash desks for special UTII and PSN regimes

Working without a cash register in the UTII and PSN modes does not interfere with the calculation of taxes, because real revenue is not needed for this. The tax is calculated based on the retail space, and the entrepreneur knows this amount in advance.

That is why a deferment on the use of cash registers has been established for patent owners and individual entrepreneurs. Initially, the deadline for the mandatory transition to CCP for these modes was set at July 1, 2018.

Later, some legislators, at the request of small businesses, tried to pass a bill to postpone this deadline to January 1, 2021. But instead of this initiative, the State Duma adopted a proposal from the Ministry of Finance, according to which the transition period was postponed by only a year, and not for all individual entrepreneurs.

Is it necessary online cash register An individual entrepreneur on a patent in 2019 now depends on whether he has employees hired under. Another criterion is the type of activity.

According to the law dated November 27, 2017 No. 337-FZ, from July 1, 2018, cash registers will only be required by entrepreneurs on UTII and PSN if they conduct retail trade or are engaged in catering, attracting hired personnel. If there are no employees for these types of activities, or the individual entrepreneur provides services to the population (regardless of the presence of employees), then the CCP can be installed later - from July 1, 2019.

Sale of beer

In the area of ​​application of CCP, there is a controversial situation related to the sale of beer. A legal conflict has arisen here, when the norms of one federal law contradict the norms of others. At the same time, the courts and tax authorities assess the situation differently.

The Plenum of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 47 dated July 11, 2014, recognized that in the event of such a conflict of legal norms, the provisions of a special law regulating the sale of alcohol, including beer, must be taken into account.

This means that for individual entrepreneurs on a patent and for individual entrepreneurs on UTII when selling beer, a cash register is needed already from 03.31.17. Moreover, not only in retail trade, but also in the provision of services catering(previously, cafes and bars did not use cash registers in these modes).

However, the Ministry of Finance and the Federal Tax Service take a different point of view and believe that even the sale of beer does not change the transition deadlines established for UTII and PSN, i.e. no earlier than July 1, 2018 (letters dated 01.11.17 No. 03-01-15/215 and dated 08.21.17 No. SA-4-20/16409@).

But in 2019, the question of the need for a cash register when selling beer is no longer an issue. And sooner or later cash register equipment will be needed by almost all retailers and service providers who receive payments from the public.

Reimbursement of expenses for the purchase of cash registers

When the issue of widespread implementation of online cash registers was actually discussed high level, officials promised that the costs that small businesses are forced to incur will be compensated. These, of course, will not be payments from the budget, but a so-called tax deduction, i.e. reduction of tax payable. But even here everything turned out to be quite difficult.

For entrepreneurs working in modes where expenses are taken into account (OSNO, Unified Agricultural Tax, USN Income minus expenses) nothing has changed. They are simply allowed to take into account the costs of purchasing and installing CCPs when calculating tax.

As for regimes such as EBIT and PSN, where expenses are not taken into account, entrepreneurs have the right to receive a tax deduction. After submitting a special application, you can reduce the quarterly tax or the cost of a patent by no more than 18 thousand rubles per unit of equipment.

And only for the simplified tax system Income, compensation for the costs of purchasing cash registers is not provided. Expenses in this mode are not taken into account, and the right to reduce advance payments The officials have not yet given these entrepreneurs the annual tax itself.

Results

The issue of using cash registers individual entrepreneurs is quite complicated, so we will repeat all the nuances once again:

1. Do you need a cash register for individual entrepreneurs using the simplified tax system in 2019? Yes, I need it. And besides, issue cash receipts When paying in cash or by card, retailers on OSNO and Unified Agricultural Tax are required. An exception is a small list of situations specified in Article 2 of the Law “On CCP” No. 54-FZ. These include the sale of tickets, ice cream and newspapers in kiosks, hawker trade, etc.
2. Entrepreneurs providing services to the population simplified taxation system modes and OSNO, can issue printed BSOs instead of cash receipts until mid-2019. After this, you need to install either a CCP or automated system for issuing strict reporting forms. The exception is patent types of activities specified in Article 2 of Law No. 54-FZ.
3. For entrepreneurs on UTII and PSN, the period for switching to cash registers depends on two conditions - the availability of employees and types of activity. If these are services, as well as retail trade and catering without the involvement of workers, then this deadline has been postponed to July 1, 2019. If an individual entrepreneur has employees, but is engaged in trade or catering, then CCP will be required from July 1, 2018.
4. Individual entrepreneurs who have chosen imputation or purchased a patent can receive a tax deduction in the amount of no more than 18 thousand rubles per unit of equipment. Those working on the simplified tax system Income minus expenses, OSNO, Unified Agricultural Tax take into account the costs of purchasing cash registers in their expenses. For the simplified tax system Income, a compensation mechanism for accounting for cash register costs has not been developed.