Transition to data transmission via the Internet. Organizations and individual entrepreneurs, if they work in remote and hard-to-reach areas

22.09.2019

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 KA obliges both legal entities and individual entrepreneurs to 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. Buy updated cash machine for individual entrepreneurs under the simplified tax system in 2019, it is possible now to install and test 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 – sale of passes directly in public transport (after this 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. Consequently, 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 trade of any goods by peddling.
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 cash receipt buyers. 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 functioning 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 of the working day, all proceeds must be credited to the individual entrepreneur's cash register. Documentation of this operation is mandatory for everyone.

Rules for the operating cash desk:

appointment of a materially 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 settlements on cash receipts made 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 time into account.
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 the local tax office (in person, through a representative, with a power of attorney certified by a notary, 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 in 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, the Federal Tax Service Inspectorate takes full control of the cash flow in the work of individual entrepreneurs (and other commercial entities). “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.

After registration, a novice businessman has a question: “Is it possible to carry out activities without a cash register?” KKM (cash register) is an additional cost for the entrepreneur. Working with a cash register involves inspections by government agencies, employee training, fines for violating rules, etc.

Legislation on the use of cash registers

Procedure for using CCP ( cash register equipment) is regulated in Federal Law No. 54. This act determines that an individual entrepreneur is obliged to use a cash register when selling goods, performing work or selling services, including through the use of an online store. In this case, payment is made in cash in cash or by payment cards. The legislator makes an exception to this rule, which will be analyzed below, when penalties for the absence of KMM are not applied.

Responsibility and fines for non-use of cash registers are approved by the Code of Administrative Offenses of the Russian Federation.

Legality of working without a cash register

In accordance with Federal Law No. 54, it is legally possible to make payments without a cash register in the following cases:

provision of services to individuals, subject to the provision of BSO according to the rules approved by the Government of the Russian Federation;
UTII payers and PSN, subject to the transfer of documentation at the client’s request (receipt, sales receipt etc.), confirming the fact of acceptance of funds for valuables;
implementation certain types activity or due to the specific location.

Types of activities for individual entrepreneurs without a cash register

You can work without a cash register when conducting business as follows:

Sale of periodicals and press in specialized kiosks. The share of sales of these goods must be at least 50%, and the range of related products is approved government agency. In this case, accounting for profits received after the sale of the press and other goods is determined separately.
Sale of shares, bonds and other securities.
Implementation lottery tickets.
Trade in travel tickets, as well as coupons for using city public transport.
Food supply for students and staff educational institutions during classes.
Selling goods at markets, fairs, etc. outbound trade in places like this. An exception is kiosks, pavilions, tents, auto shops and other equipped premises that ensure the safety of goods. Beer or alcoholic beverages cannot be sold in this way without a cash register.
Posted retail from baskets, food trays (except for alcohol) and separate categories non-food products.
Sale of products in an assortment approved by the relevant government agency on trains.
Sale of ice cream and non-alcoholic drinks in kiosks.
Trade from tanks (beer, milk) or waddling food products.
Reception of waste materials (except for scrap metal) and glass containers.
Sales of religious items, religious ceremonies, etc.
Sale postage stamps and other signs indicating payment for postal services.

Individual entrepreneurs who operate in remote or hard-to-reach areas can accept cash and payments using payment cards without using cash registers. Organs local authorities approve the list of such areas. Thus, only those entrepreneurs who conduct business in a certain locality will be able to take advantage of the opportunity to work without a cash register.

Cash register for an online store

Many entrepreneurs operate through online stores. Selling goods online allows you to save significant money. However, such an expense item as the purchase of a cash register is mandatory for businessmen with an online store.

When making payments in cash or payment cards, the seller must provide a cashier's receipt. Working online is carried out according to basic rules. An entrepreneur who has opened an online store does not have the right to choose UTII. By law this mode taxation provides for the calculation of payment taking into account, among other things, retail space, which is not available in the online space. Trading activities on the Internet will not fit under other clauses providing for exemption from working with the cash register.

When making purchases, the individual entrepreneur gives the client a receipt printed using a cash register, otherwise a fine will be imposed on him.

Another option is to use a portable compact cash register for an online store.

Cash desk for the sale of alcohol and beer

The regulation on the sale of alcohol and beer without cash registers is interpreted ambiguously. In accordance with the previous regulations, the sale of low-alcohol products without a cash register, for example, beer with a strength of up to 5 degrees, was allowed.

This provision was in effect until 2013, when all sellers of beer and alcohol were required to use a cash register. The only exceptions were those entrepreneurs who chose UTII.

Until 2014, such sellers could sell beer and alcohol without a cash register. But the Supreme Arbitration Court and the Federal Tax Service provided official clarifications on this issue.

Government departments have clearly stated that the sale of alcohol and beer without a cash register is illegal.

A legal way to work without a cash register

Federal Law No. 54 clearly states cases of using a cash register - cash payments. Thus, cashless payment can be produced without the use of cash registers.

We are not talking about payments with payment cards, but about transferring funds to the current account of an individual entrepreneur.

To legally use this method, you need to follow these steps:

Open a current account in any credit institution;
Issue receipts to clients for payment at the bank;
Receive funds to your current account.

The disadvantage of working with a current account is the difficult implementation of the method when large quantities clients and small amounts.

BSO as an alternative

For individual entrepreneurs, the UTII does not establish the obligation to use the cash register. But such businessmen issue BSO to their clients. These forms are called receipts, tickets, subscriptions, etc. Until 2008, the BSO form was uniform. After the adoption of Government Resolution No. 359, entrepreneurs can independently develop the form. Exceptions are transport tickets, vouchers, deposit tickets, receipts for veterinary services.

The legislator clarifies that the BSO must contain a list of mandatory details:

document name, number and series;
IP name, TIN;
address;
type of service, name of product;
price;
payment amount according to BSO;
date and time of formation;
position and full name of the person responsible for issuing the BSO, signature.

If at least one detail is missing, the document can be considered invalid. Documentation can be purchased ready-made or ordered from a printing house.

Responsibility for non-use of CCP

Responsibility for non-use of cash registers is provided for in the Code of Administrative Offenses of the Russian Federation. This provision provides for sanctions in the form of a fine for the offender. Liability arises in the event of using an unregistered cash register or using a cash register in violation of established rules.

Working without a cash register has the following advantages:

no costs for the purchase of cash registers (price - more than 8 thousand rubles);
no costs for cash register maintenance (price - more than 10 thousand rubles for 1 year);
there is no need to go through the registration procedure of a cash register with the tax service.

Despite this, most individual entrepreneurs, including when working through an online store, are required, in compliance with the norms of Federal Law No. 54, to buy cash registers and make calculations with its help. Exceptions are cases provided for by law.

Otherwise, there is a fine:

legal entities – up to 40 thousand rubles;
Individual entrepreneur – up to 2 thousand rubles.

FAQ

Let's look at the questions that most often arise among entrepreneurs.

Is a cash register needed for the simplified tax system?

Answer: Such an entrepreneur needs a cash register. In 2016, the legislator does not provide exceptions for businessmen on the simplified tax system. Such an entrepreneur has the right to work without a cash register on a general basis - for a certain type of activity or due to the specifics of his location. The fact of choosing a simplified tax regime does not automatically entail the lawful non-use of cash registers and the absence of a fine under the Code of Administrative Offenses of the Russian Federation.

Is it necessary to use a cash register for PSN?

Answer: No, since 2013 the obligation to use cash registers when selling goods or providing services for individual entrepreneurs on the PSN has been abolished.

Does the fact of registration as an individual entrepreneur affect the obligation to use a cash register?

Answer: no. The legislator did not provide for differences in the implementation of this paragraph depending on the organizational and legal form of the market entity.

The legislation on the use of cash registers contains a number of exceptions for some legal entities and individual entrepreneurs who have the right not to use cash registers when making payments to clients. For example, on trading enterprises and individual entrepreneurs who have chosen special tax regimes, as well as those engaged in trading using vending machines, the requirements do not apply. At the same time, the use of online cash registers for these persons will become mandatory from July 1, 2018. The same applies to taxpayers performing work and providing services to the population (,).

Let's look at this list in more detail.

Credit organizations and payment systems

Organizations and individual entrepreneurs if they provide services to the public
(until July 1, 2018)

The specified procedure is specified by Decree of the Government of the Russian Federation of May 6, 2008 No. 359 "" (hereinafter referred to as Resolution No. 359).

Also, it should be taken into account that the document form must be printed or generated using automated systems.

A document form produced by printing must contain information about the manufacturer of the document form (abbreviated name, taxpayer identification number, location, order number and year of its execution, circulation), unless otherwise provided by regulatory legal acts on the approval of forms of such document forms.

At the same time, in order to simultaneously fill out the document form and issue the document using an automated system, the following requirements must be met:

the automated system must be protected from unauthorized access, identify, record and store all operations with the document form for at least 5 years;
When filling out a document form and issuing a document by an automated system, the unique number and series of its form are stored.

Organizations and individual entrepreneurs at the request of tax authorities, they are required to provide information from automated systems about issued documents. Thus, ordinary personal computers are not suitable for simultaneously filling out a document form and issuing a strict reporting document.

According to the opinion of the Ministry of Finance of the Russian Federation, expressed in, automated systems In terms of their operating parameters, they must meet the requirements for cash register equipment.

Thus, it is recommended that organizations and individual entrepreneurs providing services to the public purchase exclusively printed strict reporting forms that have all the required details.

pawn ticket and safety receipt (used in pawn shops), approved by order of the Ministry of Finance of Russia dated January 14, 2008 No. 3n " ";

receipt for payment for gasification and gas supply services, approved by order of the Ministry of Finance of Russia dated February 9, 2007 No. 14n " ";

receipt for receiving an insurance premium (contribution), approved by order of the Ministry of Finance of Russia dated May 17, 2006 No. 80n "".

However, it should be noted that when providing services to legal entities, the use of cash register remains mandatory.

Individual entrepreneurs using PSN and UTII payers
(until July 1, 2018)

Until July 1, 2018, in accordance with individual entrepreneurs who are taxpayers using PSN, as well as organizations and individual entrepreneurs who are taxpayers of UTII, can carry out cash payments and settlements using payment cards without using cash registers, subject to the issuance of a document (commodity document) at the request of the buyer check, receipt or other document confirming the receipt of funds) in the manner established by clause 2.1 of Art. 2 of Law No. 54-FZ in the previous edition. However, this exception applies only to those entrepreneurs and organizations that carry out certain types of business activities established by the Russian Federation, which include:

provision of household services;
provision of veterinary services;
provision of repair services, maintenance and car wash Vehicle;
provision of services for the provision of temporary possession (for use) of parking spaces for motor vehicles, as well as for the storage of motor vehicles in paid parking lots;
provision of motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs who have the right of ownership or other right (use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services;
retail trade carried out through shops and pavilions with a sales area of no more than 150 square meters for each object of trade organization;
retail trade carried out through stationary facilities trading network, without trading floors, as well as objects of a non-stationary trading network;
provision of public catering services carried out through public catering facilities with an area of the customer service hall of no more than 150 square meters for each public catering facility;
provision of public catering services provided through public catering facilities that do not have a customer service area;
distribution of outdoor advertising using advertising structures;
placement of advertising using external and internal surfaces Vehicle;
provision of temporary accommodation and residence services by organizations and entrepreneurs using in each facility for the provision of these services the total area of premises for temporary accommodation and residence of no more than 500 square meters;
provision of services for the transfer of temporary possession and (or) for use of retail spaces located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as public catering facilities that do not have a customer service area;
provision of services for the transfer of temporary possession and (or) use of land plots for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities.

This document is issued at the time of payment for goods (work, services) and must contain the following information:

Title of the document;

serial number of the document, date of issue;

name for the organization (last name, first name, patronymic - for an individual entrepreneur);

taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;

name and quantity of paid goods purchased (work performed, services rendered);

the amount of payment made in cash and (or) using a payment card, in rubles;

position, surname and initials of the person who issued the document, and his personal signature (clause 2.1 of Article 2 of Law No. 54-FZ in the previous edition).

IMPORTANT

Even payers of UTII and PSN are required to have and use cash registers in the event retail sales them alcoholic products (including beer and beer drinks, cider, poiret, mead) (Part 6, Article 15 of the Federal Law of November 22, 1995 No. 171-FZ "",).

It should be noted that no requirements apply to UTII payers and entrepreneurs on PSN, therefore BSO can be produced by them in any way in a convenient way provided that the required details are included in the form.

In addition, it is necessary to pay attention to exceptions that are not subject to clauses 2 and 3 of Art. 2 of Law No. 54-FZ in the previous edition. was discussed by us above. Let us remind you that we are talking about organizations and individual entrepreneurs providing services to the population. An additional list of activities for which strict reporting forms can be used is indicated. The point is that these points can overlap. For example, the provision of shoe repair services to the public is both “provision of services” and is subject to UTII. Therefore, the question arises: under what rule of law is a strict reporting form issued? Tax authorities tend to see this as a problem and hold them accountable if strict reporting forms are issued that do not comply, however, the courts side with entrepreneurs, rejecting the unreasonable demands of the tax authorities.

Thus, payers of UTII and the patent taxation system have the right, until July 1, 2018, to issue strict reporting forms in a simplified manner, provided for in clause 2.1 of Art. 2 of Law No. 54-FZ in the previous edition and are not required to adhere to clause 2 of the same norm.

Organizations and individual entrepreneurs engaged in certain types of activities

IMPORTANT

CCT is not used for settlements using an electronic means of payment without its presentation between organizations or entrepreneurs ().

We would like to add that the right of organizations and individual entrepreneurs carrying out certain activities not to use cash registers, which was in force before the new edition came into force, will last until July 1, 2018. This, for example, applies to such activities as the sale of lottery tickets and postage stamps (paragraph 4, 15 clause 3 of article 2 of Law No. 54-FZ in the previous edition). Also, until July 1, 2018, organizations and individual entrepreneurs engaged in trading using vending machines are exempt from the obligation to use cash register systems ().

Organizations and individual entrepreneurs, if they work in remote and hard-to-reach areas

Organizations and individual entrepreneurs operating in remote and hard-to-reach areas, the list of which can be determined by a regulatory act of a subject of the federation (), are also exempt from the use of CCP. Unfortunately, the list of such areas is not currently approved everywhere. For example, in the Kaliningrad region it was established by decree of the administration of the Kaliningrad region dated September 23, 2004 No. 450 "". Thus, this regulatory act justified the refusal to satisfy the demands of the tax authorities to bring the institution to administrative responsibility for non-use of cash register systems. At the same time, the court indicated that since the institution operates in a remote area, it has the right to carry out trade operations or provide services without the use of cash registers and without issuing strict reporting forms.

In this case, when making payments to clients and at their request, the entrepreneur must issue a document confirming the fact of settlement. Moreover, mandatory details are defined for these documents, which include:

name and serial number of the document;
name of the organization or full name of the individual entrepreneur, their TIN;
date, time and place (address) of settlement;
the taxation system used in the calculation;
signature of the person who issued the document.

This provision also does not apply to organizations and individual entrepreneurs that use automatic devices for payments and also trade in excisable goods ().

Note that the procedure for issuing documents on settlements and their accounting has already been determined (Rules for issuing and accounting of documents confirming the fact of settlements in remote or hard-to-reach areas between an organization or individual entrepreneur and the buyer (client) without the use of cash register equipment). Such a document is issued both when paying in cash and using an electronic means of payment. Calculation documents can be made on paper, handwritten or in another way (typographic, using a PC, etc.).

All issued receipts are recorded in the accounting journal according to their serial number and calculation date. The sheets of the accounting journal must be numbered, laced and signed by the entrepreneur, and also certified by a seal (if any). At the same time, if an employee makes payments and keeps the journal, then the entrepreneur must conclude an agreement with him on full financial liability.

A copy must be made of each settlement document issued and the copy must be retained for at least 5 years. Moreover, copies of documents or their detached parts must be stored in a systematic manner under conditions that prevent their damage and theft.

The receipt must be filled out in legible handwriting in Russian, and blots, erasures and corrections are not allowed. A damaged or incorrectly filled out document is crossed out and attached to the log book for the day on which it was filled out. The journal also makes a note about this opposite the serial number of the damaged or incorrectly filled out document. At the same time, the continuous numbering of issued receipts continues.

Note that if settlements are carried out in areas remote from communication networks, cash register systems should be used, but in an “offline” mode, that is, without the mandatory transfer of fiscal documents to tax authorities in electronic form. This means that in such circumstances there is no need to conclude an agreement with the OFD, and the client is provided with a cash receipt or BSO printed on paper, and it is not sent in electronic form (,). Let us recall that the criterion for such areas is the territory of a populated area of up to 10 thousand people (clause 1 of the order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616 "").

Let us add that this provision also does not apply to organizations and individual entrepreneurs that use automatic devices for payments, or trade in excisable goods ().

Rural pharmacies

Pharmacy organizations located in paramedic and paramedic-obstetric centers located in rural areas are exempt from the use of CCT. Also, you will not have to issue checks to branches of medical organizations licensed for pharmaceutical activities located in rural areas where there are no pharmacies (). No strict reporting forms or payment documents are required to be issued in these cases.

However, if these organizations use automatic devices for settlements and also trade in excisable goods, then they must use cash register systems (CRE) when making payments to clients.

Religious organizations

When conducting religious rites and ceremonies, as well as when selling objects of religious worship and religious literature, these organizations have the right not to use CCT. However, this applies only to cases when such operations are carried out in religious buildings and structures and on the territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations (). At the same time, this benefit does not apply if the organization uses an automatic device for payments and also trades in excisable goods.

An individual with the status of an individual entrepreneur (IP), in addition to collecting documentation, must decide whether he can work without a cash register. The rules for using a cash register are regulated by Law No. 54-FZ. About when it is possible for an individual entrepreneur to operate without a cash register and what amendments to the federal law introduced by the President in 2016, you will find out more in our article.

When you don't need a cash register

Individual entrepreneurs who have chosen special taxation systems are allowed to work without a cash register:

(single tax on imputed income).
(patent).
(simplified system) - there are some exceptions, which we will consider below.

Individual entrepreneurs who have chosen special taxation systems are allowed to work without a cash register.

The benefits established by law give individual entrepreneurs the right to decide independently whether to work without a cash register or still spend time and money on registering one. However, this does not mean that without a cash register, accepting funds from a buyer for a product or service has no control. An individual entrepreneur has the right to choose one of the other options for formalizing financial relations with clients:

Cashier's check.
Strict reporting form (SRF).
Receipt.
Invoice.

A paper document, drawn up in accordance with all the rules, is issued upon request of the buyer. Despite this, many entrepreneurs use their own forms, which allows them to control the movement of goods. If the buyer applies for a return or warranty with a receipt, there will be no problems in establishing the fact of purchase.

To make the work of sellers easier and to control their work, some individual entrepreneurs prefer to install a cash register (cash register) in their retail outlets. Modern software in the field of trade allows you to avoid extra costs on and cash register service.

You can install a special program for retail trade on your computer and fully automate the operation of the point. This is cheaper, and the program independently writes off the goods from warehouse balances and prints a receipt for the buyer.

Specifics of using the cash register on the simplified tax system

An individual entrepreneur who chose UTII or PSN during registration can work without a cash register, if there are grounds for this. These can be areas of business that are completely or mostly related to cash payments: as a rule, these are retail trade and the provision of services. It is these conditions that dictate the need to use CCM or abandon it.

If with individuals when paying in cash, you can use any forms (BSO, sales receipt, receipt), legal entity When paying for goods or services in cash, you must issue a cash receipt. When working in b2b mode, an entrepreneur must install a cash register.

For individual entrepreneurs on the simplified tax system, there are certain types of activities that also do not require the use of cash register:

Tent trade from fruits and vegetables to various souvenirs, books, industrial goods.
The sphere of nutrition for schoolchildren, students, teachers.
Sale of ice cream, draft drinks on the street, in tents.
Reception of glass containers and other raw materials.

The full list may change in accordance with regional characteristics, so check this point with the tax office.

Changes in the rules for using the individual entrepreneur cash register

Amendments to Law No. 54 were signed by the President in July 2016. The development of a project to modernize the activities of individual entrepreneurs and reporting to the Federal Tax Service has been going on for a long time. The program was launched in 2017.

The government decided to simplify the registration of cash register equipment (CCT) so that the entrepreneur does not waste time on this procedure. All work is translated into electronic form. A report on each sale through the operator will be transmitted electronically to the Federal Tax Service.

There is also an option to send a duplicate receipt at the buyer’s request to his email address. Printing such a receipt will not be difficult, which will simplify the procedure for applying for a guarantee or return if the receipt is lost.

There are assumptions (not confirmed before release) new version law), that due to the simplification of the registration procedure, individual entrepreneurs will lose the right to independently choose whether an individual entrepreneur needs a cash register or not.

New requirements for cash registers

The peculiarity of modern cash register systems is the need to connect to the Internet and automatically record information without the possibility of its correction by the owner. Instead of an electronic tape, the equipment will be equipped with a special drive, information from which will be sent directly to the Federal Tax Service. In the absence of such a report tax office maybe in short time appoint an unscheduled inspection of the activities of the individual entrepreneur.

Ideally, the entrepreneur will acquire simpler reporting, and the tax authorities will achieve greater transparency entrepreneurial activity. However, the timing of the introduction of new cash registers is still unknown. They are under development and testing.

The timing of the introduction of new cash registers is still unknown.

Summarize

Thus, today an individual entrepreneur who is on preferential taxation can independently choose a cash register or special forms that replace a cash receipt.

The answer to the question whether it is possible for an individual entrepreneur to work without a cash register depends on several factors. The most significant of them are the form of taxation and the specifics of the entrepreneur’s field of activity.

Until changes to the law on the use of cash registers come into force, the entrepreneur can act under the same conditions. Accept correct solution will be required when the new edition of Federal Law No. 54 obliges individual entrepreneurs to install an upgraded cash register system.

We will consider below whether an LLC can operate without a cash register, and in what cases this is permissible. It is worth noting that new law, regarding online cash registers, began to operate in the summer of 2016 (Federal Law No. 290). Since July 3 last year, many LLCs and individual entrepreneurs must make the transition to a new type of cash registers.

The transition period, when you can work without transferring data online, ended on February 1, 2017, and from the beginning of July 2017, all companies and entrepreneurs must register only online cash registers. It is prohibited to re-register or deregister old cash registers.

Is it worth buying an LLC cash register?

Based on Federal Law No. 54, all business entities that, in their work, make payments using cash or allow payments to be made using bank card, must have a cash register. On the other hand, the law specifies exceptions when an LLC has the right to operate without a cash register. Such cases include:

Organizations that provide services regardless of the tax payment system have the right not to use cash registers if the BSO is transferred to the client during the transaction. The category of such documents includes a cash receipt, a transport ticket, coupons, subscriptions, as well as various types of vouchers (excursion, tourist).

It is worth noting that from the beginning of July 2018, organizations (LLCs) and individual entrepreneurs are required to switch to using strict reporting forms in electronic form. To solve such a problem, you will have to buy special equipment, namely the cash register necessary for creating BSO forms, as well as their subsequent printing. New forms must be submitted to the Federal Tax Service in electronic form, as well as to the buyer’s e-mail.

A company or individual entrepreneur that works on UTII or PSN (for individual entrepreneurs) may not use a cash register in its activities. But if there is a corresponding request from the client, they must provide a check or other document. The latter must confirm the receipt of cash.

Such a receipt (cheque) must contain the name of the paper, serial number, “name” of the company, tax identification number, name and number of products purchased. The amount of payment must also be indicated here, as well as the full name of the employee who issued the paper.

Organizations and individual entrepreneurs that work on any form of tax payment have the right not to use cash registers when conducting certain types of activities. This category includes the sale of newspapers and magazines, lottery tickets and securities, coupons and travel documents for public transport. This also includes trade at fairs and markets, small retail sales, acceptance of dishes from the population, and others.

In addition, the installation of a cash register is not necessary if the company operates in a hard-to-reach region, or belongs to the category of pharmacy organizations.

What are the requirements for CCP?

In order to register a cash register and subsequently use it in operation, the company needs to use only those models that are reflected in the state register. To determine whether a model is on the list or not, just look at the register or, when purchasing a cash register, check that there is a special tag on top with the inscription “State Register” and the required year.

In order for a cash register to be included in the state register, it must meet a number of requirements. Here are just a few of them:

Possibility of recording information in the device’s memory, on tape and receipt, taking into account parameters and technical characteristics.
Providing printing of cash documents, as well as the possibility of long-term data storage.
Availability of an option that allows you to operate the device in fiscal mode.
Serviceability and support technical support from the supplier's side.
Availability of a passport of the established type, as well as an identification mark.
Other requirements (availability of watch, case, memory drive and other options).

The state register, in addition to the list of approved models, contains data on details that require reflection in the cash register receipt. The list of required details may vary depending on the type of activity of the LLC. Therefore, when choosing a cash register, you should take into account the area in which it will be used. This could be trading, selling tickets or providing services to people.

Many managers confuse cash registers with check printing machines (check printing machines). They do not have a memory unit, so it will not be possible to classify such devices as cash register equipment and, accordingly, register them.

How to register a cash register with the tax office?

As soon as the LLC buys a cash register machine and enters into an agreement with the central service center, the equipment must be registered with the tax service. If we are talking about an individual entrepreneur, this can be done at the place of residence, but in the case of an LLC - at the legal address of the main office. But there is a caveat here.

If you plan to use the cash register at a different address, you will have to create a separate branch and register the cash register at its location. In a situation where a company has several branches that report to different Federal Tax Service located in the same municipal sector, registration of all cash registers can be carried out in one tax office.

To register a cash register, you need to go through several steps:

Transfer of necessary papers. The main documents include a CCP passport, an application, as well as an agreement with the central service center. Additional papers may also be required - a receipt for the purchase of the device, a passport, constituent and other documents.
Inspection of the cash register. The device can be brought in person or a Federal Tax Service employee will visit the site. The work must be carried out in the presence of the person who submitted the application. The main attention is paid to the integrity of the KKM casing, as well as the presence of the corresponding icon.
Fixation and final stage registration. As soon as the inspection is carried out, and the Federal Tax Service employee has not identified any comments, a special password is entered that protects the memory from unauthorized access. Next, a test receipt is printed and all parameters are checked. At the end, a mark is made in the KKT passport, a card confirming registration is issued, and the papers that were attached to the registration application are handed over.