IP cash receipt without a cash register. The need to purchase a cash register. Cash register for individual entrepreneurs on UTII: is it necessary, when to install it, fines for absence

22.09.2019

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 UTII and PSN modes who are busy retail trade or catering services, other deadlines for the mandatory transition to cash registers are provided. Read more about this below.

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

In addition, the Ministry of Finance insists that cash receipt 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 for 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 accepted the proposal of the Ministry of Finance, according to which the transition period was postponed by only a year, and not for everyone 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 another. 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 by individual entrepreneurs is quite complex, so we will repeat all the nuances once again:

Do you need a cash register for individual entrepreneurs using the simplified tax system in 2019? Yes, I need it. In addition, retailers at OSNO and Unified Agricultural Tax are required to issue cash receipts when paying in cash or by card. 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 at kiosks, hawker trade, etc.
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 cash register or an automated system for issuing strict reporting forms. The exception is patent types of activities specified in Article 2 of Law No. 54-FZ.
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.
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.

Since 2016 in Russian Federation valid new law about the rules of working with cash register equipment. The amendments to it will concern entrepreneurs who previously could work without installing cash registers. Below it is explained whether a cash register is needed for individual entrepreneurs on the simplified tax system in 2019.

The need to purchase a cash register

Federal Law “On the Application cash register equipment"explains whether a cash register is needed for individual entrepreneurs on the simplified tax system in 2019. Persons who use the UTII or simplified taxation system modes in their work and make payments will have to purchase a cash register(before the law was introduced, its use was considered optional).

The law applies to everyone: it does not matter what form the organization or individual entrepreneur is - in order to determine whether an individual entrepreneur on the simplified tax system can work without a cash register, attention must be paid to the type of activity of the enterprise.

This requirement does not apply to persons using the patent tax system. There are a few other exceptions.

Continuing the activities of individual entrepreneurs without a cash register

To the question of whether a cash register is needed for individual entrepreneurs under the simplified tax system in retail trade, there is no clear answer. For some types of activities, its installation is not required. The list below describes cases in which it is possible for an individual entrepreneur to operate without a cash register:

Sales of products in specially designated open areas. These include exhibition complexes, open markets, fairs and other similar trading platforms. The permit is valid only for non-food products sold at retail;
Sale of soft drinks or ice cream;
Sales of small retail goods. Applies to both non-food and food products, sold by retail trade;
Sale of postal goods in post offices located in remote areas;
Sale of draft products transported by tanks. This includes the sale of beer, kvass, dairy products, fish, vegetable oil etc.;
Trade in printed materials: magazines, lottery tickets, travel cards and the like. Applies to retail sales only;
Sale of goods in passenger cars;
Sales of religious products. Applies to crosses, candles, icons, religious books and other goods;
Providing religious services. For example, a wedding in a church costs some money, which is not necessary to record using a cash register;
Collection of raw materials for recycling (but not scrap metal);
Providing services in car repair shops does not require the use of cash registers;
Providing services in beauty salons or travel agencies. Although it is not mandatory for them to purchase a cash register, such enterprises are required to issue a BSO, so they must apply the NIM.

From this list it becomes clear that working as an individual entrepreneur without a cash register under the simplified tax system will remain possible for many entrepreneurs.

Acceptable devices

To find out which cash register is needed for an individual entrepreneur on the simplified tax system, you need to look at the corresponding state register. Registration with the tax service for further use in entrepreneurial activity is only possible for the devices specified therein.

You can check whether the cash register is included in the list in the document itself, or by checking the device to see if it has the “State Register” sticker on it.

The use of cash register under the simplified tax system in 2019 for individual entrepreneurs by each entrepreneur must be consistent with current laws. Non-compliance cash discipline faces heavy fines.

Directive No. 3210-U (registered on March 11, 2014 in Moscow) establishes the rules for conducting cash transactions. Several categories of taxpayers can take advantage of the relaxations provided for in the decree.

In 2019, entrepreneurs and firms that meet the definition of small businesses have the opportunity to use a simplified cash procedure, in which the absence of a limit is acceptable.

The procedure for maintaining an individual entrepreneur's cash book on the simplified tax system

Installing a cash register for individual entrepreneurs on the simplified tax system in 2019 is mandatory for many individual entrepreneurs, although there are some concessions for them. They should not issue a cash receipt (expense) order when accepting (issuing) cash.

The method of issuing salaries to staff determines whether it is necessary to maintain an individual entrepreneur’s cash book on the simplified tax system in 2019. She is not mandatory requirement, if the payment of salaries to employees occurs on bank cards, and not in cash.

Cash discipline for individual entrepreneurs on the simplified tax system in 2019 is different in that in a situation where an individual entrepreneur does not hire staff, but cash receives directly, he can do without RKO and PKO. Receipt of individual entrepreneur funds can be confirmed using cash receipts and reports with cancellation (when using cash register systems) or BSO forms, and the payment of wages in this case is recorded by payrolls.

If an individual entrepreneur cannot work according to the above procedure, the individual entrepreneur’s cash book must be maintained in accordance with the general rules.

When using cash register for individual entrepreneurs on the simplified tax system, it is necessary to record transactions with it in the Income and Expense Accounting Book. Cash book Individual entrepreneurs and KUDiR do not require the use of expense and receipt orders during filling.

Otherwise, cash discipline for individual entrepreneurs does not differ from general ones established by law requirements for performing cash transactions - you need to follow them.

Benefits of using a cash register

Although an individual entrepreneur can often work without a cash register, installing one is still recommended to obtain a number of pleasant advantages. Whether a cash register is needed for individual entrepreneurs under the simplified tax system in retail trade - it will not be possible to say right away, but it will definitely become more convenient to work.

Any large enterprise seriously aimed at long-term development needs a cash register, however, before purchasing a device, you need to understand the feasibility of this action.

Why is it beneficial to install a cash register for individual entrepreneurs on the simplified tax system:

Ease of reporting and analysis of work done. Using the machine, the manager can easily check the level of sales and analyze the amount of cash receipts for the entire time the cash register is used, or for a specific day;
Minimizing the risk of mistakes made by employees;
The speed of customer service when using control technology increases significantly. The seller no longer has to issue each payment receipt manually;
An entrepreneur will notice an acceleration in business development immediately after purchasing cash register equipment. The quality of services provided to the population will immediately improve and profits will increase;
Low maintenance costs. During a period of one year, the specialist can be called once. It will cost only fifty rubles a month to check one device.

Possible fines when using cash register in an LLC or individual entrepreneur

The following violations of the law on the use of cash registers, specified in Article 14.5 of the Code of Administrative Offenses of the Russian Federation, threaten the entrepreneur with a fine:

The entrepreneur does not have or does not use a cash register when working;
The entrepreneur uses a cash register that is not approved by the Federal Tax Service;
The device is used in non-fiscal mode;
The cashier (or other employee of the enterprise) does not issue the receipt due to the buyer or forgets to print it;
Using a counterfeit or unverified machine. You need to buy devices directly from the manufacturer or at trusted points of sale. Equipment should be checked for the presence of hologram stickers from the service center and manufacturer;
An entrepreneur conducts a sale with a receipt that does not provide the required information about its details, or the text is difficult to read, or the data is false;
The entrepreneur has not carried out service maintenance of the devices or does not have the technical documentation necessary for verification;
An individual entrepreneur uses a payment terminal not at the place of registration, or uses a payment terminal without a mandatory cash register.

Judging by the facts described above, it can be argued that the rules for using cash register equipment in 2019 remained quite simple - in addition, the updated law provided some concessions for individual entrepreneurs, and for many the changes will not affect them at all.

Video: using cash registers - latest changes in legislation

Good afternoon, dear readers! Today we are talking about the most serious change, which has long raised a lot of questions - the introduction of an online cash register in 2017 for individual entrepreneurs and LLCs! In addition, it is already in full effect, and the questions are becoming more and more!

In short: The Law on CCP No. 54-FZ of May 22, 2003 has changed very much (changes were made by Law No. 290-FZ of July 3, 2016):

Regular cash registers should be replaced by online cash registers;
Data on all punched checks will be transmitted to the Federal Tax Service;
Individual entrepreneurs on UTII and a patent will lose the right to work without a cash register;
The old fines were changed and new ones were added.

And now about all this in more detail.

Who should switch to online cash registers from July 1, 2018

The list of entrepreneurs who previously could work without a cash register is sharply shrinking. The following will lose the right to exemption from cash registers:

UTII payers are individual entrepreneurs and LLCs, if they provide catering services, are engaged in retail trade and have employees;
Individual entrepreneurs who have retail trade and provide catering services. The individual entrepreneur's staff includes employees;

These two groups could not put up a cash register, but issue the buyer (upon request) a document confirming payment. Now they won't be able to do that! From July 1, 2018, everyone who pays UTII and a patent will also switch to new cash registers on a general basis!

Those who sell lottery tickets postage stamps and so on.;
Those who trade using vending machines (vending machines) and have employees;

These two groups are also moving to general rules the use of cash registers from July 1, 2018: the former will have to install cash registers at the point of sale, the latter will have to equip cash registers with cash registers.

And also everyone who currently uses old-style cash registers (on and ) will have to switch to online cash registers.

Transition to Online cash registers from July 1, 2019

The next stage of the transition to online cash registers is July 1, 2019. From this date the following will be required to work according to the new rules:

Individual entrepreneur on a patent, except for those entrepreneurs who provide services in the field of trade and catering.
Individual entrepreneurs on UTII, working in the field of trade and catering, without employees.
Individual entrepreneurs on PSN, operating in trade and catering, without hiring employees.
Individual entrepreneurs and LLCs on UTII providing other services, with the exception of trade and catering, where online cash registers will need to be used from 07/01/2018.
LLCs and individual entrepreneurs located on the OSNO or the simplified tax system, subject to the provision of services to the population and the issuance of BSO of the established form. The exception is the sphere of trade and catering.
Individual entrepreneurs using vending machines for sales. There are no employees on staff.

Who can work without online cash registers?

Organizations and individual entrepreneurs engaged in certain types activities (for example, shoe repair, key making, etc.);
Organizations and individual entrepreneurs engaged in the sale of magazines/newspapers in kiosks, ice cream, bottled drinks, trade at fairs or retail markets, sale of milk and kvass from tankers, sale of seasonal vegetables/fruits (including melons);
Organizations and individual entrepreneurs located in hard to reach areas(the locality must be included in the list approved by the regional authorities) - but there is an amendment for these persons: they may not install a cash register, but must issue a payment document to the client;
Pharmacy organizations in paramedic stations in rural areas*
Entrepreneurs providing porterage services.
Organizations and individual entrepreneurs providing services related to the care of children and sick people, as well as the elderly and disabled.
Recycling and glassware collection points. The exception is the acceptance of scrap metal.

Online cash registers for those who provide services to the public

On this moment companies and individual entrepreneurs providing services to the public have the right to do without CCP, but they must then issue BSO. From July 1, 2018, this obligation will be supplemented by the fact that it will be necessary to issue not just a BSO, but a BSO generated on a special device - “ automated system for BSO." In theory, this system will become a type of cash register, respectively, BSO will become a type of cash register receipt.

Plus, the law has been amended in the following part: it will be possible to issue such BSO both when providing services and when performing work in relation to the population.

Important! Exemption from the use of CCT for taxpayers on UTII and patent, as well as for taxpayers located in hard-to-reach areas, and pharmacy organizations at paramedic stations in rural areas does not apply if these categories of persons sell excisable goods.

Important! If you are located in an area remote from communication networks (this must also be approved by regional authorities), that is, there is simply no Internet in principle, then you must use the cash register, but in offline mode. That is, the cash register must be installed and used, but there is no need to transmit data electronically.

Important! Please note the following regarding the sale of alcoholic beverages. Law No. 171-FZ “On Regulation of Alcoholic Products” was amended by Law No. 261-FZ; the changes entered into force on March 31, 2017. Among other things, Art. 16 in paragraph 10 there is the following paragraph:

Retail sale of alcoholic beverages and retail sale of alcoholic beverages in the provision of public catering services are carried out using cash register equipment.

This means that everyone (both individual entrepreneurs and LLCs) who sell alcoholic products (including beer), regardless of the tax regime applied, must carry out trade using a cash register from 03/31/2017 - from the date of entry into force of these changes . This norm is special, therefore it has priority over the norm of the law “On the use of cash register systems”, in which the transition to cash registers for UTII is postponed to 07/01/2018.

Thus, individual entrepreneurs and LLCs on UTII and patent, carrying out retail sales alcoholic beverages will not receive a deferment until 07/01/2018, but must switch to new cash registers earlier - from 03/31/2017.

Online cash registers for online stores and e-commerce

Previously, there was no clear answer to the question of whether an online store needs a cash register system. According to the explanations of the tax authorities, it still had to be used. Now everything is spelled out quite clearly:

Cash register systems for online trading are needed both for cash payments and for payments through electronic means of payment.

Payments using electronic means of payment are a new concept that appeared in the law after amendments were made. Such settlements are defined as settlements that exclude personal interaction between the two parties to the purchasing process.

If you accept payments only through electronic means of payment in your online store, then you can buy not an online cash register, but a special cash register without a printer for printing receipts.

Important! In some cases of online trading, when the parties are two legal entities, two individual entrepreneurs or an individual entrepreneur and a legal entity, there is no need to use cash register systems - such situations are exceptions.

Some details:

If you have an agreement to accept payment from a client’s card directly with the bank, you must punch / generate a check;

If you accept payment by electronic money (Yandex.Money, WebMoney, etc.) to your wallet (or corporate) - you must punch / generate a check;

If you have an agreement to accept payments with an aggregator (Yandex.Checkout, Robokassa, etc.), then the aggregator acts as a payment agent and must issue the check. The requirements for checks are exactly the same as in the general case!

When concluding an agreement with an aggregator, be careful, since you still need to look at each agreement! You should first determine whether the aggregator with whom you want to enter into an agreement is a paying agent in accordance with Law No. 103-FZ. If the aggregator is recognized as a payment agent, then he must issue the check; if not, then you are required to issue/generate the check!

Banks, according to Law No. 103-FZ, are not payment agents, therefore, when making an agreement with the bank, you knock out/form the check!

What will change in the cash registers themselves?

The main requirement for new CCPs is the ability to connect the equipment to the Internet. It is the presence of communication that will allow you to transfer information about sales to tax authorities. Actually, this is where the name “online cash register” comes from. In addition, new cash registers must have a case with a serial number, as well as a two-dimensional barcode printing function and a built-in clock.

In order for a cash register to be used, it must be included in a special register, while fiscal drives will have their own separate register. The online cash register will also need to be registered with the tax authorities, but it is no longer necessary to enter into an agreement with the central service center.

Here we can’t help but note a “bonus”: to register a cash register, you don’t have to go to the tax office in person; this can be done electronically. Important!

Here we can’t help but note a “bonus”: to register a cash register, you don’t have to go to the tax office in person; this can be done electronically. You can register cash registers of the old format until January 31, 2017. From February 1, 2017, the Federal Tax Service Inspectorate registers only new online cash registers. Previously registered cash registers, the service life of which had not expired, could only be used until June 30, 2017. After this date, everyone who, according to the law, must use cash registers, uses only online cash registers in their work.

It is not necessary to buy a new cash register. Some models of old machines can be modernized and turned into online cash registers.

How will the data be transmitted to the tax office?

Data transfer will occur with the help of the fiscal data operator (or FDO for short), or rather through it. Accordingly, the entrepreneur needs to enter into an agreement with such an operator.

Next, the sequence of actions is as follows: the cashier punches the check, the information in encrypted form goes to the operator’s server, the operator checks it, sends confirmation of acceptance, and then forwards the data to the tax office.

Here we can’t help but note a “bonus”: to register a cash register, you don’t have to go to the tax office in person; this can be done electronically. The operator also records all data so that it cannot be corrected. All information will be stored in a database and stored for at least five years.

Without an agreement with the operator, your cash register will not be registered with the tax office!

What will change in receipts and BSO with the introduction of online cash registers

There are quite a few changes here:
The list of required details has expanded: the store address (website address if it is an online store), VAT rate, transaction taxation system, fiscal storage number and others have been added;
Two new concepts have been introduced: “correction cash receipt” and “correction BSO”: they will be formed when a previously performed settlement transaction is corrected. But such a correction can only be made by the current shift; it will not be possible to correct data for yesterday or the day before yesterday!

The check and BSO, as before, must be issued to the buyer, but now this can be done not only by printing the document on paper, but also by sending an electronic form of the document to an email address. You can send not the check itself, but separate information, according to which the client can receive his check on a special information resource.

The fines have changed, new rules have been in use since July 2016:

The fine for non-use of cash registers is calculated based on the amount that did not pass through the cash register: legal entities will have to pay 75-100% of the amount, but not less than 30 thousand rubles; Individual entrepreneur – 25-50% of the amount, but not less than 10 thousand rubles. That is, than more amount, which did not go through the checkout, the greater the fine;
Repeated violation of this kind (within a year), including if the settlements amounted to 1 million rubles. and more, is punishable for legal entities and individual entrepreneurs by suspension of activities for up to 90 days. Officials may receive disqualification for a period of one to 2 years;
For use after 02/01/2017, a cash register that does not meet the requirements is subject to a warning or a fine. The fine for legal entities can be 5-10 thousand rubles, for individual entrepreneurs – 1.5-3 thousand rubles;
Failure to provide documents and data at the request of the tax authorities or submitting them in violation of the deadline is subject to sanctions similar to clause 3;
Failure to issue a check (BSO) on paper or failure to send it electronically may result in a warning or fine. The fine for individual entrepreneurs is 2 thousand rubles, for legal entities – 10 thousand rubles.

In general, the figures are quite impressive, even if we take the most minimal amounts of fines. In addition, we note that you can be held accountable for such violations within a year! Previously, this period was only 2 months.

Where to buy an online cash register

You can buy online cash registers at specialized stores cash register equipment in your city.

You can go to your center Maintenance contact those who currently have an old cash register.

The cash register must have a serial number and must be entered in the register. There will be a separate register for fiscal drives.

Conclusion

We would like to draw your attention to the fact that on January 1, 2018, amendments to the Tax Code introduced by Federal law No. 349-FZ dated November 27, 2017 They apply only to individual entrepreneurs working on UTII and PSN. LLC is an exception! According to this law, individual entrepreneurs can take advantage of a tax deduction for the purchase of an online cash register in the amount of 18,000 rubles. in the period from 2018-2019. Using this deduction, you can reduce the tax payable to the budget.

These are the highlights of online cash registers from 2018 so far. Despite the fact that they have been applied since July 1, 2017, quite a lot of questions still remain.

An individual entrepreneur without a cash register in 2017 can work on UTII and PSN. In this article we will talk in detail about the existing possibilities of working without cash registers and prospects for the near future.

Existing opportunities for individual entrepreneurs to operate without a cash register

The laws “On the application of cash register machines” dated May 22, 2003 No. 54-FZ and “On amendments to the law No. 54-FZ” dated July 3, 2016 No. 290-FZ are quite difficult to understand, primarily because, although there are uniform standards, a lot of reservations. Considering that for the first time in a long time the interests of individual entrepreneurs have been seriously affected, many are trying to figure out whether an individual entrepreneur can work without a cash register as before or whether they will have to allocate time and money to organize cash discipline.

Unfortunately, most entrepreneurs will eventually have to come to terms with purchasing an online cash register, but at the moment there are a number of legal options that allow you to work without one.

So, is it possible for an individual entrepreneur to work without a cash register in 2017? Yes, provided that at least one of the conditions is met:

engaging in specific types of trade or services;
location of a retail outlet in a remote area;
use of taxation systems such as UTII and PSN.

Let's look at the nuances of each of the listed categories.

Industries for individual entrepreneurs to work without an online cash register since 2017

Amendments to Law No. 54-FZ adopted in 2016 significantly limited the range of legal entities and entrepreneurs who can work with cash without using cash registers. Even after the end of the transition period, individual entrepreneurs without cash registers in 2017, according to clause 2 of Art. 2 of Law No. 54-FZ, will be able to sell the following types of goods and services:

printed publications and related products;
securities;
tickets in the transport cabin;
goods on trains;
draft soft drinks and ice cream at kiosks;
food products in educational institutions;
kvass, milk, butter, kerosene, live fish from tanks;
vegetable products on sale;
goods at exhibitions, fairs, retail markets;
products for religious purposes in places of worship;
shoe repair and painting;
acceptance of recyclable materials from the population, except scrap metal;
transfer of residential premises for paid use;
production and repair of keys and metal haberdashery;
care for children, the elderly and the sick;
plowing gardens and sawing firewood;
services for carrying things at airports and train stations;
handicrafts sold by the manufacturer.

Such exceptions will only apply if the business entity operates without automatic payment devices and does not trade in excisable goods.

Trade without a cash register in certain areas

A feature of online cash registers is the need for them to be constantly connected to the Internet in order to transfer information to the server of the fiscal data operator (FDO). The technical capabilities for this are not available everywhere in Russia. Therefore, for individual entrepreneurs and enterprises operating in rural areas, officials have provided an exception, according to which in areas remote from communication networks it is possible not to use cash registers (clause 3 and clause 7 of Article 2 of Law No. 54-FZ). WITH full list preferential territories related to the constituent entity of the Russian Federation where the entrepreneur works can be found on the official websites of executive authorities.

If, due to its territorial location, an individual entrepreneur enjoys such a preferential treatment, then instead of a check, the buyer, upon request, must be issued a document containing information about the seller, place, date, time, type, form and amount of payment, nomenclature and full name. official signatory.

Some areas may not be included in the approved list of hard-to-reach areas and may not have the technical ability to connect to the Internet. In this case, the individual entrepreneur needs to check whether his settlement is on another list - a list of areas remote from communication networks, approved local authorities authorities. If a locality is recognized as such, then enterprises and individual entrepreneurs need to work at an online cash register and print checks with all the necessary details offline, without transmitting OFD data.

What temporary benefits allow an entrepreneur to work without cash register equipment?

Law No. 290-FZ provides for the phased introduction of online cash registers for various categories entrepreneurs - depending on the taxation system used and the form of trade.

So, from July 1, 2017, all individual entrepreneurs using the OSN, simplified tax system and unified agricultural tax must switch to online cash registers. Exactly one year later - from 07/01/2018 - there will be an obligation to use new cash registers for individual entrepreneurs on UTII and PSN. In addition, paragraph 11 of Art. 7 of Law No. 290-FZ provides the opportunity until July 1, 2018 to engage in vending trade using a machine without an online cash register.

Fill out the application for registering a new cash register correctly by reading the article.

Separately, it is worth mentioning the temporary preferential measures indicated in paragraph 17 of Art. 7 of Law No. 290-FZ for individual entrepreneurs in special modes - until 02/01/2021 for all entrepreneurs, except those who use SOS, the opportunity is extended not to indicate item items on the cash receipt. Considering that indicating the names of goods on receipts significantly complicates commodity accounting and goes against the individual entrepreneur’s right not to keep accounting records, such a relaxation is very helpful.

Also clause 8 of Art. 7 of Law No. 290-FZ provides for the possibility not to use a cash register when providing services to the population and organizations, subject to the issuance of a BSO. But this standard does not actually mean the possibility of working without an online cash register, since the requirements for cash receipt details also apply to BSO. That is, you need to purchase a device similar to an online cash register that allows you to transfer OFD data via the Internet.

How can an individual entrepreneur organize work without a cash register?

First of all, you need to understand that it is impossible to work at old-style cash registers after 07/01/2017 in the previous mode - the tax office automatically deregisters them. For failure to comply with this requirement, in accordance with paragraph 4 of Art. 14.5 of the Administrative Code, inspectors will issue a warning or impose a fine of 1,500 to 3,000 rubles. But the individual entrepreneur will be released from liability if the cash register is absent for reasons beyond his control, for example, if an agreement with a supplier is concluded and the equipment is not available.

If an individual entrepreneur belongs to categories exempt from the use of cash registers this year, then in order to comply with clause 2.1 of Art. 2 of Law No. 54-FZ, at the client’s request, it is necessary to issue him a sales receipt, receipt or other similar document, which must contain the following details:

name, number and date;
FULL NAME. entrepreneur, his TIN;
the nomenclature of paid goods indicating the quantity;
sum;
Full name, position and signature of the official.

The form of such a settlement document has not been approved, i.e. it can be developed and approved independently.

As for individual entrepreneurs working in hard-to-reach areas, the requirements for the procedure for recording and issuing payment documents at the buyer’s request are determined by the rules approved by Order of the Government of the Russian Federation dated March 15, 2017 No. 296. They regulate the need to keep records of the issuance of receipts in a log book with stitched and numbered sheets with the manager’s signature and seal, if available.

Results

In 2017, cash discipline control was significantly strengthened for both organizations and individual entrepreneurs. Until July 2018, individual entrepreneurs using PSN and UTII may not use cash register equipment in calculations, but in the future such an obligation will be established for them as well. Only individual entrepreneurs who carry out certain types activities, and those who work in remote corners of Russia.

Take the test and find out which online cash register is right for your business!

The law restricts the acceptance of cash without a cash register. The cash register records the revenue received by the entrepreneur and transmits the data to the tax office. This is how the state keeps track of how much money an individual entrepreneur has earned and calculates taxes. We figured out how to work without a cash register so as not to receive a fine from the tax office.

Can an individual entrepreneur take cash without a cash register?

An entrepreneur can receive payment from clients in different ways:

to a current account (not a personal account!);
electronic money;
to the personal account of an individual;
in cash.

According to the law, an individual entrepreneur can receive any amount of cash from an individual. From other individual entrepreneurs and organizations you can accept no more than 100,000 rubles under one agreement.

An entrepreneur who takes cash confirms the transaction with a cash or sales receipt, or a strict reporting form.

An individual entrepreneur accepts money without a cash register if he works for UTII and PSN.

Individual entrepreneur without a cash register: accepting cash

IP on the simplified tax system accept cash for goods and services and issue a cash receipt.

Individual entrepreneur on UTII can work without a cash register. If the buyer requires a receipt for payment, he is given a sales receipt in free form. For services rendered, all clients are given a cash receipt or a document on a strict reporting form.

Individual entrepreneur on the simplified tax system or UTII, may not give anything to the client in special cases. For example, if:

trades at a market or fair;
sells newspapers and magazines;
sells food and drinks.

Cash without a cash register: what documents to issue

If a deferment is received at the checkout, customers are given a document confirming payment. You can develop the template yourself, but you cannot print it on a regular printer. An entrepreneur can order individual forms from a printing house.

Ready-made forms are sold at stationery stores.

You can print the form at the time of sale if there is a special price. software. In this case, the system automatically keeps track of forms and generates a receipt at the time of purchase.

In the sales receipt, the entrepreneur indicates the following information:

company name, registration address, TIN;
form number;
date of purchase;
product name with article number;
quantity;
price per unit;
total purchase price in numbers and words;
seller's name and signature.

Example sales receipt:

The strict reporting form differs from a sales receipt in that it has a unique serial number. The entrepreneur fills out the check in two copies: one for the buyer, and the second kept for five years in case of a tax audit.