Online cash register and online store. When you don't need a cash register

22.09.2019

If you are just starting your business, then you probably already know how difficult it is to understand all legal subtleties and rules, because any violation of them is punishable by fines. So, a simple question - is a cash register needed for an individual entrepreneur - can lead to a dead end. In this article we will tell you what types of activities give an individual entrepreneur the right to work without cash register and not be afraid of tax audits. If in your case the use of a cash register is mandatory, then we will give recommendations on how to choose and register it correctly.

Before we talk about whether an individual entrepreneur can work without a cash register without fear of fines, let’s discuss what is meant by this concept. Many novice entrepreneurs mistakenly classify any equipment that prints checks as a cash register ( cash register equipment), although this is not true.

A cash register (cash register, cash register, fiscal registrar) is a type of office equipment, the principle of operation of which is clearly regulated by federal law 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) settlements using payment cards". This is the main tool with which tax office controls the completeness and correctness of the entrepreneur’s payments to clients.

The main feature of cash register systems, which allows regulatory authorities to carry out inspections, is the presence of a fiscal memory in the equipment, access to which is protected by a password. This code is known only to tax office employees, so the entrepreneur will not be able to independently delete or change the data registered by the cash register.

An alternative to a cash register is SSO (strict reporting forms), for example, tickets for transport, cinemas, receipt books for paying for housing and communal services. Such “manual” checks must have a unique series and number, have a number of attributes that allow identifying the place of issue (name of the legal entity and address of the retail outlet), date, type and amount of the transaction. The development of technology has led to the emergence of not only printing BSOs, but also hardware rooms made with special equipment. IN lately BSO -123 are becoming increasingly widespread, for printing which all you need is a printer, a computer and access to an online system.

Is an individual entrepreneur required to have a cash register?

So, you are opening your own business and want to find out whether an individual entrepreneur is required to have a cash register, or whether you can get by with strict reporting forms. Mentioned earlier 54-FZ obliges all organizations that provide for settlements with clients to use cash register systems:

Test: do you need a cash register?

Cash register equipment is used on site Russian Federation mandatory for all organizations and individual entrepreneurs when making payments, except in cases established by this Federal Law.

In general, it does not matter what form of ownership is chosen for the organization: LLC or individual entrepreneur; it is mandatory to keep records of your transactions using cash registers. However, if we talk about exceptions to this rule, then individual entrepreneurs have more opportunities not to purchase expensive cash register equipment and register it.

Legal reasons not to purchase cash registers

There are many situations when using a cash register is difficult for an entrepreneur. It’s hard to imagine a sales tent at a fair equipped with everything necessary to connect a full-fledged cash register, or a repair team carrying a cash register with them. Moreover, the inconsistent income of small entrepreneurs may not even cover the costs of maintaining fiscal equipment.

On the other hand, some types of taxation make it unnecessary for the tax office to strictly control the receipts to the organization’s cash desk. These include UTII and the patent system, since the basis for calculation tax payments in these cases the income is not.

Taking all this into account, 54-FZ stipulates a number of cases when The absence of fiscal equipment at an individual entrepreneur or organization is absolutely legal and will not entail fines:

An individual entrepreneur without a cash register pays taxes according to the PSN (patent system);
The organization trades through machines (payment terminals, etc.);
An entrepreneur or LLC works on UTII (in some regions, authorities do not allow using this opportunity);
Individual entrepreneurs operate without a cash register in remote areas where there is no access to communication networks;
When making payments by electronic means of payment;
When selling religious attributes, newspapers and magazines, selling from trays and peddling, on trains, from tank trucks, selling seasonal products (for example, melons);
When providing services to the population (repair work, plowing and sawing, making keys, shoe repair, jewelry, porter services, etc.).

The sale of excisable goods deprives the entrepreneur of the right to work without a cash register: in in this case The use of cash register is mandatory.

And if the individual entrepreneur is simplified, do you need a cash register?

STS (simplified taxation system) is perhaps the most popular form of tax payment among Russian entrepreneurs. UTII and PSN (imputed tax and patent system) are more profitable, but they impose strict restrictions on the types of activities of individual entrepreneurs, the size of the retail space (UTII) or the number of employees (PSN).

When choosing a simplified tax system, the number of employees and annual income play a role, but the established restrictions (less than 100 people and 80 million rubles, respectively) allow the majority of Russian entrepreneurs to use a simplified system. And many of them, when registering, have a question: if the individual entrepreneur is simplified, is a cash register needed?

We have already said that only individual entrepreneurs working under the patent system or located on UTII do not need to use cash registers. Entrepreneurs in other taxation systems (OSNO, simplified tax system, unified agricultural tax) do not have such concessions. However, exceptions that relate to the types or place of activity apply to organizations of all types of taxation, including simplified ones.

Which cash register to choose for an individual entrepreneur and how to register it correctly?

If you answered positively to the question whether in your case an individual entrepreneur is required to have a cash register, then you need to understand: it is not enough just to purchase and connect a cash register, you also need to register it correctly and carry out timely maintenance. Without these procedures, the tax office will consider that you are violating the law and have the right to issue a fine.

To avoid unpleasant consequences, you should carefully consider the installation of the CCP:

First stage- selection and purchase of the device. There is no clear answer to the question of which cash register to choose for an individual entrepreneur. You can buy new or used equipment, a fiscal recorder or a full-fledged cash register, with or without a cash drawer. The main requirement is that the purchased model must be included in the “State Register of Cash Register Equipment”. If your cash register is not on this list, the tax office will not give permission for registration, and you will only lose money. That is why you should purchase the device only from certified service centers, who will not only sell the equipment, but also provide service.
Second stage- registration of cash register with the tax authorities. To do this, you will need a device passport, an application and an agreement with the central service center. A tax officer will inspect the device, protect it from hacking with a secret code, and put a seal on the case. Only after this the equipment can be considered registered.
Third stage- correct use of cash registers. In addition to printing a check, the entrepreneur is required to keep a number of journals, make reports, open and close shifts. In addition, the service center is required to carry out annual maintenance of the device.

So, can an individual entrepreneur work without a cash register? Yes, it can, if its activities qualify for the exceptions specified in federal law. However, abandoning expensive fiscal technology does not allow an entrepreneur to make calculations in an arbitrary manner. The organization is obliged to issue clients checks, receipts of a certain form (BSO), which confirm the fact of purchase or payment for services. In addition, the use of check printing machines makes it easier for an entrepreneur to record transactions and control income.

Before registering your own enterprise in 2019, it is necessary to clarify whether it can operate without cash transactions.

Permit to work without a cash register

Changes to legislation are constantly being made. These are not necessarily global reforms, but also small adjustments. When registering your company, you need to thoroughly clarify the nuances entrepreneurial activity. Perhaps your form of ownership can function without a cash register, and thus you will save money on its purchase and maintenance.

Cancel?

There are constantly rumors in the press that cash registers for entrepreneurs are about to be abolished. However, these are nothing more than rumors. No one is going to cancel cash registers; most likely, the basis for them was the information that new cash registers and a tax registration system will be introduced in January 2017. The idea is that the equipment will send a report to the tax office online, and a check will be sent to the buyer electronically. In addition, the registration form for the cash register itself is simplified - this can be done on a special website on the Internet.

Leave!

The innovation is being introduced gradually. No one is forcing entrepreneurs to urgently replace old equipment with new ones. The project is still being finalized. Determine the optimal configuration, price, additional programs, embedded in cash registers, a system of additional functions, etc.

Judging by the latest information, the price for such a new cash register will still be quite high. And while a large enterprise like a supermarket can afford it, a small enterprise will struggle. Therefore, the possibility of retrofitting old equipment with the necessary parts is discussed, as well as partial compensation for the cost of a cash register for small businesses.

Work without a cash register

There are provisions in our legislation that allow an enterprise to operate and make cash payments without a cash register.

Enterprises in the form of LLC and individual entrepreneurs may not work with cash registers if the following conditions are met:

Entrepreneurial organizations and individual entrepreneurs on a patent or on the Unified Tax on Imputed Income; a mandatory item is the issuance to the buyer or client of an appropriately executed check or receipt, which contains information about the receipt of money for the product or service; This clause also provides for enterprise income of up to 1 million per year.
Entrepreneurial organizations in remote and inaccessible areas.
Business organizations that carry out activities such as:

meals in schools;
peddling on trains;
sale of non-food products at markets, fairs, exhibitions and open counters;
trade in kiosks (sale of newspapers, magazines, etc. products, sale of drinks and ice cream);
acceptance of glass containers;
vegetables in markets, trade from tanks, etc.

Entrepreneurial organizations providing services from the list of the All-Russian Classifier of Services; prerequisite is to issue the client a strict reporting form, the form of which is approved by law.

Some nuances

If your enterprise is on a single tax and the cash turnover has reached 1 million rubles, then the enterprise is obliged to register a cash register that will operate until the end of the enterprise’s existence.
The list of services provided by an enterprise on a single tax basis is approved by regional authorities. Therefore, in one city, an entrepreneur using the EH is allowed to work without a cash register, but in another, not, while engaging in the same type of business.
The list of services provided by an individual entrepreneur with a patent is also regulated at the regional level. In addition, this tax payment system is available only to individual entrepreneurs; organizations and enterprises do not have the right to work on a patent.
Entrepreneurs using the simplified and basic taxation system must use a cash register, unless the enterprise is located in a remote or almost inaccessible area.

Rules for working with cash registers

How to operate a cash register correctly and avoid penalties provided for by law? Any entrepreneur should know the following points for which a company can be fined:

Your company does not fall into the category of those entitled to operate without a cash register, but the company does not have one.
Your company operates a cash register that is not registered with the relevant services.
Your business has registered cash register equipment, but it is faulty.
Your company has a registered cash register, but it is not used during monetary transactions with clients.
The buyer is not given a receipt.
Your company has a cash register that does not have identification marks.

All points can be found in the appendix to Federal Law No. 54-F3.

The operation of cash registers at the enterprise is monitored by the tax service, which also imposes fines for improper use of the cash register.

Requirements for a cash register

The cash register must meet the requirements established by law so that the company does not face claims from the fiscal services:

The cash register corresponds to the model entered in the State Register.
It has a housing, fiscal memory, control tape, and a device for printing cash receipts.
Uses, registers and records information in fiscal mode.
Provides the ability to display fiscal information.
Blocks fiscal information when there are signs of malfunction.
It is operational and has a real time clock.
Has accompanying documents from the manufacturer, seal, identification number, etc.

How should the inspection be carried out?

The cash register is checked by the tax service according to certain rules provided for by law. The inspecting employee can make a test purchase to make sure that the enterprise issues checks after settlement with the buyer. He must inspect the cash register for the presence of special factory identification marks and seals, check the registration, the cashier’s journal, that is, check everything that is provided for by law in relation to proper operation with cash register equipment.

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 cash receipt, 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 receipt of cash.

Such a receipt (cheque) must contain the name of the paper, serial number, “name” of the company, Taxpayer 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 a clock, 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 last 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 is issued confirming registration, and the papers that were attached to the registration application are handed over.

Transition to data transmission via the Internet

As noted above, before the beginning of July 2017 (according to Federal Law No. 290), all entrepreneurs must make the transition to online cash registers. The main goal of the innovation is to reduce cases of cash concealment, as well as increase tax revenues

The initiators of the innovation claim that the process of using CCP is now simplified, because registration takes place electronically, there is no need for annual re-registration, mandatory maintenance is canceled, and the number of on-site inspections is reduced.

Conclusion

Taking into account the above, we draw final conclusions:

If the LLC operates on the simplified tax system, OSNO or unified agricultural tax, the installation of a cash register is mandatory. If services to the public are indicated, it is possible to issue a BSO.
If an LLC operates on PSN or UTII, the use of CCT is not a prerequisite. But the seller is obliged to provide the buyer with a receipt or sales receipt. In addition, if services are provided to the public, the issuance of a BSO is required.

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

The procedure for using cash registers (cash registers) 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 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;
payers of UTII and PSN, subject to the transfer, at the request of the client, of documentation (receipt, sales receipt, etc.) confirming the fact of receipt of funds for valuables;
carrying out certain types of activities 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.
Sales of 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.
Sale of 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 distant or hard to reach areas, can accept cash cash and payment 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 expenses for maintenance cash register (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.

Frequently Asked Questions

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 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.

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 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 is certain types 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, the tax office may short terms appoint an unscheduled inspection of the activities of the individual entrepreneur.

Ideally, the entrepreneur will acquire simpler reporting, and tax authorities will achieve greater transparency in business activities. 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.

Let's sum it up

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 the right decision will be required when the new edition of Federal Law No. 54 obliges individual entrepreneurs to install an upgraded cash register system.