Sale of individual goods without cash register. Who can work without a cash register, and who is required to have one? Who is not required to use CCP
After 2019, almost all categories of business will have to install cash registers, despite numerous protests and controversy surrounding this issue. It does not matter whether there is a constant Internet connection - in this case, the LLC or individual entrepreneur is obliged to record data offline.
So when should you install a cash register?
The need to purchase a cash register depends on:- what type of taxation are you on: simplified tax system, OSN, patent or UTII;
- what type of activity do you do;
- Do you have hired employees?
- size of retail space;
- location of the point of sale;
- and a few more small factors, which we will discuss below.
There are three possible answers to the question "do you need a cash register"
- The cash register must be placed in accordance with the law, otherwise you will be subject to fines.
- You have a choice: you can either install a cash register, or issue strict reporting forms (SSR) to each client, and also report on them to the tax office. We will describe the pros and cons of these two options below.
- It is not necessary to install a CCP. In this case, you are not required to install a cash register at all. But upon the first request of the client, they are required to issue a sales receipt or receipt. The receipt must meet certain requirements. Also, at your discretion, for internal control at the enterprise, you can install a CPM - a check printing machine. NIM does not need to be registered or reported - roughly speaking, it is a calculator that issues checks.
Do I need a cash register for individual entrepreneurs?
For individual entrepreneurs, it all depends on the type of taxation, type of activity, and whether the individual entrepreneur has contracts with employees:
- UTII, patent - not required to use a cash register, but there are exceptions (see below);
- STS, OSN, etc. are required to use a cash register, but again there are exceptions (see below).
Individual entrepreneurs who had previously used cash register systems had to switch to an online cash register before July 1, 2017, and when selling alcohol, regardless of the taxation system, until March 31, 2017. This could have been done voluntarily.
However, for entrepreneurs in retail trade (except for alcohol), catering on UTII without hired employees, the implementation of cash register systems has been postponed until 07/01/2019.
UTII: do you need a cash register?
When using imputation (UTII), a cash register is not required until July 2019, but you should pay attention to the fact that:
when providing services You are obliged to issue strict reporting forms to each buyer, keep strict records of them and submit reports on them to the tax office. This type of work is difficult if you work with a large number of clients;
if your counterparties are legal entities, then you cannot do without CCP;
even if you do not provide services and do not work with an LLC or individual entrepreneur, the buyer must be issued a sales receipt or BSO upon request as proof of payment. This check has some requirements described below.
Do I need a cash register for individual entrepreneurs on UTII?
There are no sanctions from regulatory authorities for non-use of cash registers in individual entrepreneurs before July 1, 2019, but in order to streamline internal reporting, it is advisable to acquire devices and check printing machines now. The condition for deferment is the absence of hired employees who are listed under the contract. As stated in clause 7.3 of Law No. 290-FZ, if it is violated, the entrepreneur is obliged to register an online cash register within thirty days from the date of conclusion of the contract.
The state has made significant concessions for individual entrepreneurs on imputation. Now an entrepreneur is allowed to reduce tax by the amount he spent on purchasing a device, installing its software, and subsequent configuration. It is clarified that the total compensation will not exceed eighteen thousand rubles.
Do individual entrepreneurs need a cash register on the simplified tax system?
Entrepreneurs working on the simplified tax system must install a cash register.
There is no such obligation if you:
conduct settlements with partners through bank accounts by bank transfer;
you are in a hard-to-reach region.
Retail trade: do you need a cash register?
Trade in periodicals, ice cream, draft kvass, securities, food products in educational institutions, tickets, travel documents is not subject to the mandatory installation of cash register systems. The same can be done when selling vegetables at market stalls, selling religious paraphernalia, and literary works.
Services: do you need a cash register?
From July 1, 2018, when providing services and performing work, you will have to not only issue a BSO (as before), but do it using an automated system in electronic form. Obey the new rule under 290-FZ, Art. 7 clause 8 must be applied by both entrepreneurs and organizations.
The use of CCT does not require shoe repair, portering services, acceptance of secondary raw materials (with the exception of scrap metal) and glass containers, child care, sick and disabled persons, key making, plowing, cutting firewood, and religious ceremonies.
Do you need a cash register for trading?
Trade in the following categories of products without CCP is prohibited. This:
- clothing, socks and hosiery made of knitwear;
- carpet products of various types;
- leather products;
- goods made of straw, wood, cork, wickerwork;
- chemical substances;
- medicines and products intended for treatment (with the exception of those sold through rural pharmacies based at medical posts);
- electrical, computer equipment, optics, electronic models;
- transport and equipment for it;
- plastic goods and rubber products;
- musical instruments;
- orthopedic systems;
- sports products.
Please keep in mind that REPEATED violation of the requirements will result in the suspension of the outlet for three months.
Trade in ice cream at a kiosk, dairy products, kvass from a tank, soft drinks in public transport, food in canteens for students or schoolchildren, periodicals does not imply a mandatory transaction through a cash register, but does not cancel the voluntary transition to the use of such expensive equipment.
But beer, as well as other alcohol-containing products, cannot be sold without using an online cash register.
Do you need a cash register for an LLC?
Regarding LLCs, the issue is resolved depending on the applicable taxation systems. Thus, the UTII payer and the patent owner (if he does not make payments in cash or bank cards) can still enjoy a deferment on the installation of cash register systems. But with a combination of UTII and simplified tax system, OSN, involves working with an online cash register.
There is no need to issue checks for payments between organizations and entrepreneurs that are made using electronic means (according to the regulations, these include digital wallets registered in the payment system).
Do I need a cash register for an individual entrepreneur on a patent?
Previously, patent holders could simply issue paper to their customers that replaced standard cash receipts. But now you will have to purchase an online cash register if you have employees or trade. All other patent holders are allowed to defer this for another year until early July 2019.
Do I need a cash register for individual entrepreneurs in 2018?
Impostors and patent owners will not need a new type of cash register until 2019. At the same time, fines for businesses have increased significantly:
- at least ten thousand (from half to a quarter of revenue) will have to be paid when working without an online cash register;
- if the electronic check requested by the buyer is not transferred, the buyer faces administrative liability in the amount of ten thousand rubles;
- and the use of the old cash register will cost the entrepreneur a three thousand fine.
Do you need a cash register under the simplified tax system?
All payers of the simplified tax system are required to use cash register equipment, however, if you provide services to the public, are located in a hard-to-reach area and issue cash registers issued in accordance with Decree No. 359 of May 6, 2008, you may be exempt from such an obligation.
LLC on the simplified tax system: do you need a cash register?
The state allows the non-use of cash registers when an organization makes all transfers through a bank account. If the client pays you in cash or by bank cards, then you cannot do without a cash register.
Do you need a cash register for an online store?
Sales of products through a virtual network are not subject to patents and imputation, so owners of a virtual outlet will have to fork out for expensive equipment.
Remember that all online payments must be made via the url of the store itself. For couriers who receive money from customers, it is worth acquiring mobile cash registers, which are registered by the number of a specific vehicle or by the courier’s last name. The check must be issued at the time of transfer of cash from the buyer to the courier.
Is a cash register needed in the market?
According to the current standards of 290-FZ, you can sell anything without a cash register at markets, fairs and other areas for casual trading. Claims may arise if you sell one of seventeen categories from the Ministry of Finance (Order of the Government of the Russian Federation dated April 14, 2017 No. 698-r).
| № | OKP code OK 034-2014 (KPES 2008) |
Name of product |
| 1 | 13.93 | Carpets and carpet products |
| 2 |
14, except: 14.14 14.19.23.110 14.31 |
Clothing, except:
|
| 3 | 15, except: 15.20.4 | Leather and leather goods, except:
|
| 4 | 16, except:
|
Wood and wood products and cork, other than furniture; products made from straw and weaving materials, except:
|
| 5 | 20 | Chemical substances and chemical products |
| 6 | 21 | Medicinal products and materials used for medical purposes |
| 7 | 22 | Rubber and plastic products |
| 8 | 23 | Other non-metallic mineral products |
| 9 | 26 | Computer, electronic and optical equipment |
| 10 | 27 | Electrical equipment |
| 11 | 28 | Machinery and equipment not included in other groups |
| 12 | 29 | Motor vehicles, trailers and semi-trailers |
| 13 | 30 | Transport means and equipment, other |
| 14 | 31 | Furniture |
| 15 | 32.2 | Musical instruments |
| 16 | 32.50.22.120 | Orthopedic devices |
| 17 | 32.3, except:
|
Sports goods, except:
|
Cash register in a hairdressing and beauty salon: is it necessary?
Until July 2019, a hairdresser with a patent or UTII has the right to work without a cash register and receive cash, but must issue a sales receipt or a receipt if the client requests it.
LLC on UTII: do you need a cash register?
An enterprise with a “imputed regime” when accepting cash from the population (that is, from individuals) is not obliged to use cash registers, but this does not exempt it from issuing BSO upon request. Please note that if your partners are any legal entities (LLC, JSC, entrepreneurs), then you will still have to buy a cash register.
Individual entrepreneur “providing services”: do you need a cash register?
Before the introduction of online cash registers, entrepreneurs filled out strict reporting forms; they could be filled out by hand or printed. Now, from July 1, 2018, tourism operators, car services, children's development centers, sports coaches, as well as other services will be required to send electronic data to the OFD.
Wholesale trade: do you need a cash register?
If you sell products in bulk and pay your counterparties by bank transfers to your account, you are exempt from purchasing and installing an expensive device. In this case, non-cash revenue is transparent to tax authorities - they will be able to check at any time what you are receiving and where it comes from.
But if payment for goods is made in cash, by bank card or in another way, then the practice of using cash register systems will be different. The letter of the Federal Tax Service of Russia numbered ED-4-2/23721, as well as the Ministry of Finance of the Russian Federation No. 03-01-15/49854 dated November 20, 2013, indicates that it is mandatory to issue a cash receipt for the amount deposited, register it in the fiscal system, and transfer it to the buyer ( if desired).
It is important that no more than five minutes should pass from the moment the money is accepted until the check is printed. And if the goods are delivered by a trade representative, and the proceeds are handed over later, then it is advisable to provide him with a mobile cash register device.
If a partner of a company is an individual and purchases things for personal needs in the amount of no more than one hundred thousand, then according to the Instructions of the State Statistics Committee and Art. 492, it is mandatory to submit a cash receipt through the online cash register. The contract states the status of an individual in a separate line. When selling products to an entrepreneur, there is a similar restriction of one hundred thousand and the need to issue a cash receipt.
Do you need a cash register for beer?
If you sell beer, then using a cash register is mandatory. It doesn’t matter whether you do it through a counter or a catering outlet - installing an online cash register is an integral part of doing business.
Previously, trade in alcoholic products, including beer, was regulated by the provisions of clause 10 of article 16. 171-FZ. However, with the introduction of amendments dated March 31, 2017, businesses must be guided by the norms of 54-FZ - as the priority of a special norm over a general one.
Changes in 2018 - 2019
Due to the complexity of the implementation of the program and the duration of its implementation in business structures, it was decided to shift the previously established deadlines.
On November 5, 2017, legislators adopted draft 186057-7, which amended Federal Law 290-FZ. Thus, until July 1, 2019, the following categories of entrepreneurs can take advantage of the deferment:
- organizations applying patents, the general taxation system and the simplified tax system, providing services under subparagraphs 1-5, as well as 10-14 of Art. 346.43 Tax Code of the Russian Federation;
- entrepreneurs who provide services and carry out retail trade do not have hired employees on their staff as specified in paragraphs 6-9, paragraph 2 of Article 346.26 of the Tax Code;
- legal entities and entrepreneurs on imputation and patents engaged in vending;
- Individual entrepreneurs on patents that provide various services listed in 346.43 of the Tax Code.
Is a cash register needed under the simplified tax system? This question arises before any organization or individual entrepreneur working on this system. Is a cash register needed under the simplified tax system and is it possible to refuse to use it - these and many other questions are discussed in this article.
Obligation to use cash registers
Issues regarding the use of cash register equipment are regulated by Law No. 54-FZ of May 22, 2003 (hereinafter referred to as Law No. 54-FZ). According to Art. 1.1 and paragraph 1 of Art. 1.2 of this law, all organizations and individual entrepreneurs carrying out settlements using cash or electronic means of payment for goods, works, and services sold are required to use cash registers.
There is no reason to believe that the simplified taxation system provides any advantages in cash matters. Individual entrepreneurs and organizations on the simplified tax system, just like those who work on the special tax system, must process all cash payments using checks. But there are a number of exceptions, which will be discussed in more detail below.
Simplified tax system without a cash register: who has the right not to use cash registers
What to do if purchasing a cash register is unjustified? This situation is not uncommon for small businesses.
Let’s say an individual entrepreneur is engaged in sewing fur products and serves clients once a month. Is he obliged to purchase a cash register? Let's consider situations when you don't need to use cash registers.
A simplifier has the right not to use a cash register if he operates in a hard-to-reach area, provided that this area is indicated in the list of hard-to-reach settlements approved by a constituent entity of the Russian Federation. Since July 15, 2016, the right to not use cash register systems in hard-to-reach areas also arises provided that the buyer has been issued a document confirming the calculations made. Such a document must contain the serial number and details provided for in Art. 4.7 “Requirements for a cash receipt and strict reporting form” of Law No. 54-FZ (as amended by Law No. 290-FZ dated July 3, 2016).
Cm.: “The procedure for issuing documents in place of cash register receipts in hard-to-reach areas has been determined” .
According to paragraph 2 of Art. 2 of Law No. 54-FZ, individual entrepreneurs and organizations may not use cash registers when providing services to the public, subject to the issuance of strict reporting forms. The list of documents equivalent to a cash receipt can be found in Decree of the Government of the Russian Federation dated May 6, 2008 No. 359. It also specifies all the nuances of handling them - from registration to destruction. In addition, you can develop your own forms; the main thing is that they contain all the details established by law:
- Document Number;
- Full name of the individual entrepreneur or name of the organization;
- TIN of an organization or individual entrepreneur
- service content;
- settlement date;
- transaction amount;
- position and full name of the person who signed the form.
IMPORTANT! The right not to use cash register in a situation where services provided to the population are issued by BSO is retained by organizations and individual entrepreneurs on the simplified tax system only until July 1, 2019 (clause 8 of article 7 of law No. 290-FZ, clause 2 of article 1 of law no. 337- Federal Law dated November 27, 2017). Organizations and individual entrepreneurs providing catering services that have employees under employment contracts are not entitled to take advantage of this deferment.
Law No. 290-FZ also contains new types of activities in which cash registers may not be used. They largely coincide with the types of activities previously specified in paragraph 3 of Art. 2 of Law No. 54-FZ (as amended on March 8, 2015). Let's take a closer look at them.
Read more about the details required for BSO in the article. “What mandatory details must be indicated in the BSO?” .
For what types of activities is a cash register optional under the simplified tax system?
A simplifier can do without the use of cash registers for the following types of activities:
- sale of newspapers, magazines, related products;
- sale of securities;
- sale of travel documents for travel on public transport (until 07/01/2018, after this date it is possible not to use CCT only if the sale is carried out by the driver or conductor in the vehicle);
- providing meals to students and employees of educational organizations implementing basic general education programs during classes;
- trade at fairs, markets and exhibitions (this exception does not apply to those whose trading place has the equipment necessary for display and safety of goods; that is, those who trade from a table have the right not to issue checks, and those who trade in a kiosk or tent , you are required to have a cash register, however, if you sell kvass (or other non-alcoholic drinks) by the glass or ice cream at a kiosk, you also may not have a cash register);
- trade in drinking drinks from tanks (kvass, beer, milk);
- trade in milk, vegetable oil, kerosene, live fish or vegetables and melons by hawking;
- acceptance of glass containers and other scrap, excluding scrap metal (from July 15, 2016, you can not use cash registers when accepting precious metals and precious stones from the population);
- small retail peddling, excluding goods that require special conditions of sale or storage;
- sale of religious literature and objects of worship in the buildings of religious organizations;
- trade in pharmacy organizations located in rural settlements, and divisions of medical organizations licensed to carry out pharmaceutical activities, if they are located in rural settlements in which there are no pharmacy organizations.
- when repairing and painting shoes;
- production and repair of metal haberdashery and keys;
- supervision and care of children, the sick, the elderly and disabled;
- sales by the manufacturer of folk arts and crafts products;
- plowing gardens and sawing firewood;
- providing porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
- when an individual entrepreneur leases (hires) residential premises owned by him.
When making payments for these types of activities before the entry into force of Law No. 290-FZ, in the case of non-use of cash registers, registration of a BSO was required.
Responsibility of individual entrepreneurs and organizations for non-use of cash registers
If the simplifier does not fall under any category of persons exempt from the use of cash registers, he, in accordance with clause 2 of Art. 14.5 of the Administrative Code, a fine may be imposed. Moreover, the amount of this fine by the Law of the Russian Federation “On Amendments...” dated 07/03/2016 No. 290-FZ has been significantly increased for ordinary violations that are not associated with large amounts. The minimum fine for non-use of cash registers for officials and individual entrepreneurs is 10,000 rubles, for legal entities - 30,000 rubles. And for repeated violations where the amounts are significant (more than 1 million rubles, including in aggregate) for which a check has not been issued, additional liability has been introduced for the head of the legal entity (disqualification for up to 2 years) and the organization or individual entrepreneur itself (suspension of activities for up to 90 days).
Read more about changes in liability for non-use of cash registers in the article “Cash discipline and responsibility for its violation” .
It is noteworthy that checking the presence of a cash register in an organization does not require the presence of a manager. Fines are also imposed on those who use equipment that does not comply with legal requirements, is incorrectly registered or not registered at all, or is used incorrectly.
Online cash registers
Law No. 290-FZ made changes not only to the amount of fines for non-use of cash registers. He also significantly updated Law No. 54-FZ, obliging sellers making payments in cash and electronic means of payment to use cash registers equipped with means of transmitting information about sales in real time to the Federal Tax Service (so-called online cash registers).
The transition to their use was gradual:
- From 02/01/2017, only online cash registers were subject to registration.
- Until June 30, 2017, the use of old cash registers was allowed.
Read the article about deregistration of old cash registers. “The old cash register will be deregistered without the owner’s knowledge” .
- From July 1, 2017, online cash registers became mandatory. An exception is made only for those legal entities and individual entrepreneurs who had the right to not use cash registers under Law No. 54-FZ (in particular, those providing services with the issuance of BSO, payers of UTII, individual entrepreneurs on a patent). For them, the opportunity not to use the online cash register has been extended (clauses 7-9 of Article 7 of Law No. 290-FZ):
- for UTII payers and individual entrepreneurs applying the patent taxation system - until 07/01/2018, and in the case of carrying out certain types of activities specified in clause 7.1 of Article 7 of Law No. 290-FZ - until 07/01/2019 ( What types of activities are these, see );
- for organizations and individual entrepreneurs that perform work, provide services and, until July 15, 2016, had the right not to use cash register equipment, subject to the issuance of strict reporting forms, - until July 1, 2019;
- for organizations and individual entrepreneurs who, before July 15, 2016, had the right not to use cash register systems, until July 1, 2018.
Results
The circulation of cash and electronic means of payment is brought under the real direct control of the Federal Tax Service. In this process, simplified tax payers are no exception to the general mass of sellers, so they should worry about either upgrading their existing cash registers or purchasing new ones that meet the latest legal requirements. Legal entities and individual entrepreneurs using the simplified tax system can wait a little while purchasing cash register equipment only if, in accordance with Law No. 54-FZ of May 22, 2013, by July 15, 2016 (as amended on March 8, 2015, valid until July 15, 2016) they had the right not to apply it.
Read about what will happen to checks issued to the buyer in the article
A properly established payment system with customers is perhaps a fundamental aspect of doing business. From the point of view of Federal Law No. 54, any type of business activity, whether an individual or a legal entity, is required to purchase and install cash register equipment (cash register equipment) if it accepts cash or non-cash payment methods in the process of work. But there may be exceptions to any rule, so a businessman will be interested to know what the list of services to the public without a cash register includes. Who can take advantage of this option and what dependence does it have on the choice of taxation type?
A cash register is a prerequisite for providing services to the public
Who is exempt from using CCT?
As noted above, legislative norms impose on the entrepreneur, despite his organizational and legal status (individual entrepreneur, LLC), the obligation to comply with the cash regime. An employee of the Federal Tax Service, in addition to scheduled ones, can at any time arrange an unscheduled inspection to the seller to find out whether a check is issued at this institution or not. Such a tense situation does not please businessmen, so they try to avoid buying a cash register using all legal means.
The considerable cost of the equipment itself (from 30 thousand rubles for a new machine, from 15 for a used one), as well as the costs of its installation (8 thousand rubles) and subsequent maintenance (7 thousand rubles annually) also do not add to the desire to acquire a cash register. The good news is that For a number of businessmen, working without a cash register is an existing reality, and not a transcendental dream.
Providing services to the population
Clause 2 of Art. 2 Federal Law No. 54 includes in the list of provision of services to the population without the provision of a cash register (until July 1, 2018):
- Trade in periodicals (newspapers, magazines), if they make up half of the products sold.
- Trading in securities, bonds and shares.
- Selling tickets to lottery shows.
- Selling cards for travel on public transport.
- Supply of prepared food to students and staff of educational institutions.
- Travel trade (exhibitions, fairs); The exception is sales in vans, pavilions and kiosks. (Does not apply to alcohol.)
- Sale of items and food products on trains using portable carts, bags and trays. (Does not apply to alcohol.)
- Trade in ice cream and draft drinks that do not contain alcohol.
- Trade in draft drinks that do not contain alcohol (kvass, beer, milk), as well as seasonal fruits, vegetables, melons, mushrooms and berries, fish and oil.
- Acceptance of raw materials for processing for recycling (glass, plastic); exceptions are metal, oil products, and precious stones.
- Trade in postage stamps.
- Trade in religious items.
- Trade in handicrafts.
- Shoe and clothing repair services.
- Key making services.
- Providing assistance in caring for children, the elderly, the sick and disabled.
- Providing assistance in plowing the field and collecting firewood.
- Providing assistance in carrying luggage at train stations and airports.
- Renting out your own property.
Information that a cash receipt must contain
However, the absence of a cash register does not mean that the client does not have the right to know how much and for what he paid, if he so desires. Sales without a cash receipt can be carried out if it is replaced by some other document, performing the same functions for the consumer. This could be the presence of:
- receipts,
- sales receipt,
This act must contain information about the name of the company and its TIN, quantity of products and total cost, current date, full name of the seller and his signature.
The updated Law No. 54 exempts several more specific categories of business entities from maintaining cash accounting.
Lenders and payment systems
According to paragraph 1 of Art. 2 Federal Law No. 54, banks and credit institutions may not install cash registers, because often all their activities involve the use of ATMs, self-service terminals and portable receivers for plastic cards. Any transactions on them are saved and automatically sent to the tax authority, where they can be viewed at any time.
But the owners are required to fulfill some obligations, namely transfer a list of all devices of this kind to the Bank of the Russian Federation. Otherwise, the violator will face a fine.
Rural pharmacies and medical institutions
Clause 5 of Art. 2 Federal Law No. 54 allows do without cash register:
- pharmacies at FAPs(paramedic and midwife stations), subject to the requirement that there are no other full-fledged pharmacies,
- medical institutions(outpatient clinic), while satisfying the requirements that there are no other full-fledged companies and they are only branches of large pharmacy chains.
The only exceptions are pharmacies that use portable receivers for plastic cards and sell excisable products.
The benefit for pharmaceutical establishments was made for logical reasons. Firstly, the revenue from any activity in a rural area is unlikely to cover the cost of purchasing and maintaining a new cash register. Secondly, the cash register is useless if there is no Internet connection in the area. And finally, it is not possible to leave a settlement without such a socially significant facility as a pharmacy.
Religious organizations
In paragraph 6 of Art. 2 Federal Law No. 54 stipulates that religious organizations that distribute literature and provide services of a religious and ceremonial nature, have every reason not to use a cash register as a result of their activity.
Mandatory conditions are to carry out the practice in buildings and territories that have a religious purpose (church, mosque, hall).
As in the case of rural pharmacies, religious institutions are also required to purchase CCA if they sell excisable goods (alcoholic beverages, tobacco products).
Information that the receipt must contain
Lawyers and notaries
Although Federal Law No. 54 does not contain direct regulations regarding whether notaries and lawyers can perform actions without cash registers, there are a number of other regulations that may shed light on this point.
If you examine the letters of the Ministry of Taxes and Duties, the Law “On Notaries” and Art. 2 Federal Law No. 54, we can come to several conclusions, why a notary does not need a CCT:
- For notarial services, a state fee is charged, which is paid not to the notary himself, but through the bank using a receipt (PD-4sb).
- Notarial activity is not entrepreneurial, because the notary is not a subject of economic actions.
- A private notary works for a fee, which is usually equivalent to payment for a state fee.
A private notary must enter payment for the services performed into his own register, indicating the specific action and amount.
A Why is it not necessary for a lawyer to have a cash register?? Part 2 Art. 1 Federal Law No. 63 “On Advocacy” also concludes that the purpose of the legal profession is to protect the fundamental rights and freedoms of any person or company, therefore its activities cannot be regarded as trade or entrepreneurship.
The receipt of funds under an agreement on the execution of a client’s order must be processed by law firms using a cash order (form 0310001) with a receipt for the assignment of funds being issued to the client.
IP on PSN and UTII
Is a cash register needed for individual entrepreneurs on PSN and organizations paying UTII? There are a few things you need to understand.
Based on the latest innovations in Federal Law No. 337, from July of this year the need for cash registers for private companies with PSN and UTII has already arisen if the entrepreneur:
- sells goods at retail,
- is engaged in the provision of finished products through catering establishments,
- provides any other assistance.
The latest version of the norm allows a businessman to delay the purchase of cash registers until July next year, but he is obliged to do this.
Working in hard-to-reach areas
In paragraph 3 of Art. 2 of Federal Law No. 54 states that trade without a cash register for both legal entities and individual entrepreneurs can be carried out in situations where an entrepreneur sells products in a hard-to-reach territory or a remote area.
We are not just talking about a small settlement (up to 10 thousand inhabitants). The list of such territories is approved by orders of large entities to which the given area belongs.
Dependence of the tax system and the need to purchase a cash register
The law also protects the buyers themselves. Even despite the absence of a cash register, the client has the right to receive a document equivalent to a cash receipt, no matter whether he paid in cash or used a non-cash account. It contains instructions about:
- name of the document and its number,
- company name and tax identification number,
- current location, time and date,
- type of taxation,
- Full name and signature of the seller.
The act is filled out manually or by machine, without blots or corrections, marked with the organization’s seal (if any). A copy must be made of each document and stored for five years.
The exception is for companies selling excisable goods or using automatic calculation equipment.
Providing legal services
The order of the Ministry of Taxes and Taxes noted that companies that provide legal services for a fee are included in the list of those who may not work using cash services.
This state of affairs remained in effect until July of this year. Afterwards, all legal entities and individual entrepreneurs are required to buy cash registers.
But for companies serving legal entities, the conditions have not changed: you must have a cash register.
Tax system and cash register
Can LLCs operate without a cash register? It has already been noted many times during this discussion that this is quite acceptable. Today’s question is “Do you need a cash register or not?” will depend not on the organizational status itself (legal entity, individual entrepreneur), but on the taxation system chosen when registering the company.
A significant part of the changes regarding the cash register has been in effect since July 1, 2018, and many enterprises have installed cash register systems.
Companies on OSNO and simplified tax systems after July of this year cannot afford to ignore the requirements for installing cash register equipment.
Relaxations in the form of no need to purchase cash registers remain for now (until July 1, 2019) for the following categories:
As before, at the request of the consumer, an individual entrepreneur or LLC is required to issue a BSO, sales receipt or receipt.
The absence of a cash register can threaten a businessman with a large fine or temporary suspension from activities
Responsibility for lack of cash register
In recent years, the amount of fines for non-compliance with legislation on cash registers has increased many times. Such measures are associated with the increasingly frequent situations of concealment of income from the state. Some cunning businessmen sell a product or service past the cash register, which means they deprive the tax authorities of the opportunity to see the real picture of the company’s income.
You can get caught during a regular tax audit or in the event of a consumer complaint. The Code of Administrative Offenses provides for the following liability for non-compliance with CCP rules:
| Violation | Intruder | Fines or measures |
| Lack of cash register | Executive | fine 0.5 of the estimated amount (not less than 10 thousand rubles). |
| Individual entrepreneur/legal entity | fine 1 of the estimated amount (not less than 30 thousand rubles). | |
| Failure to comply with the previous paragraph(if the calculated amount is more than 1 million rubles) | Executive | suspension from activity for up to 2 years. |
| Individual entrepreneur/legal entity | suspension from activity for up to 3 months. | |
|
Failure to comply with the requirements for cash registers(misuse, late reporting, lack of re-registration) |
Executive |
- warning, – fine up to 3 thousand rubles. |
| Individual entrepreneur/legal entity |
- warning, – fine up to 10 thousand rubles. |
|
| Failure to provide data to the Federal Tax Service | Executive |
- warning, – fine up to 3 thousand rubles. |
| Individual entrepreneur/legal entity |
- warning, – fine up to 10 thousand rubles. |
|
| Failure to provide the buyer with information about his purchase | Executive |
- warning, – fine up to 2 thousand rubles. |
| Individual entrepreneur/legal entity |
- warning, – fine up to 10 thousand rubles. |
Finally
From all the material discussed, several conclusions can be drawn:
- Organizations on OSNO and simplified tax system from July 1, 2018, they are required to install a cash register.
- Companies on PSN and UTII can switch to cash services for the population from July 1, 2019, if they meet the following conditions: they have no employees and provide assistance to the population, trade and provide ready-made meals to public catering establishments.
- The purchase of a cash register and its maintenance will cost cheaper than paying fines.
Figuring out on your own whether your business needs a cash register is not easy. However, this issue is worth devoting time to it once and calmly conducting activities without complaints from fiscal services in the future.
Until 2017, many individual entrepreneurs could carry out their activities without issuing a cash receipt. With the adoption of Law No. 54-FZ in 2016, the list of entrepreneurs who must use cash registers for settlements with customers is expanding. Starting from 2018, individual entrepreneurs operating without a cash register will be subject to fines from the tax inspectorate. New trading standards will be implemented gradually, starting in 2017.
Switch to online cash registers
As of February 1, 2017, registration of outdated cash register equipment was stopped. Entrepreneurs on OSNO, simplified taxation system, unified agricultural tax were given a period of six months to re-register cash registers and ensure the transfer of information online (the preparatory stage is set until July 1, 2017). And since 2018, all or .
Exceptions to the general rules are the sphere of beer sales and. For such businessmen, the deadline for installing new devices is March 31, 2017.
Online devices will be introduced gradually throughout 2018. Taking into account the fact that there are now more than 2 million individual entrepreneurs on patents and UTII, and some provide services using printed reporting forms, more than 3.5 million users will work on the new cash registers.
When using a cash register is not necessary
The new law establishes areas of business for which the use of cash registers is not necessary:
- printed products sold in kiosks, if the revenue from them accounts for more than half of all income;
- trade;
- vouchers for travel on buses and other public transport;
- catering services for students during classes;
- seasonal trade in melons, vegetables, fruits;
- sale of kvass, milk, and other products from tanks;
- Shoe repair;
- care services for the elderly, bedridden patients and some other types of trade and provision of services in accordance with the law.
In addition, an individual entrepreneur can work without a cash register in remote areas and hard-to-reach areas. The list of such places is approved at the regional level. The exemptions do not apply to trading excisable goods or using vending machines.
Individual entrepreneurs in settlements with a population of less than 10,000 people can accept cash when working with old models of cash registers.
Unconditional exemption from the use of cash registers is enjoyed when selling literature, religious attributes, and when providing services.
Advantages of working with KKM
An entrepreneur needs to make sure of the following points:
- whether the cash register model is included in the list of the Tax Department;
- Is there a fiscal data operator listed on the official website of the tax service?
Individual entrepreneur without a cash register: punishments
A fine for trading in violation of the law may be imposed in the following cases.
An individual entrepreneur himself decides when registering his business law whether he can act within the law without using a cash register. These options are regulated by 54-FZ.
An entrepreneur will not need a cash register if one of the following tax systems is chosen:
- UTII (single tax on imputed income)
- PSN()
- USN ()
But even if a decision was made to work, it will still be necessary to control the receipt of money from the consumer for a product or service. Just to ensure control, another option is chosen:
- cash receipt
- form of strict accountability
- receipt
- invoice
To dot the i’s, you need to understand that such documents must be issued to the buyer upon his request. And even if an individual entrepreneur uses his own internal method of sales control, the client’s requirements must be fulfilled in accordance with the law.
In other cases, in order to simplify the tracking system, individual entrepreneurs still install cash register machines at their points of sale, especially since the process of purchasing it and registering it with the tax office does not take much time and is not expensive, and professional companies are engaged in servicing.
You can also install additional software on a personal computer belonging to a retail network. This also allows you to automate the sales process. Such programs are able to automatically interact with the product database and write it off from warehouse balances. Moreover, the computer equipment allows you to print a receipt for the client.
Cash desk under the simplified tax system
The need to use a cash register is primarily regulated by the direction of your business. For example, companies operating in the BI2BI sector are not able to do without cash registers. Since, if for a client - an individual, one of the other documents will serve as a replacement for a check, then to work with legal entities it is necessary to issue a cashier's check.
If an individual entrepreneur works according to the simplified tax system, then work can be carried out without a cash register if one of the following types of activities is carried out:
- Tent trade. Here we are talking about selling vegetables at collapse, souvenirs, fairs, sale of kvass from barrels, ice cream and other things
- Nutrition niche for schools and universities
- Activities acceptance of glass containers and other raw materials
This is not a complete list of areas of activity. It's much wider. And it can be found at the tax office.
Amendments to the laws of cash management for individual entrepreneurs
The modernization of the current legislation on the commercial activities of individual entrepreneurs began a long time ago. The modernization program itself was launched in 2017.
First of all, government agencies are trying to simplify the process of registering cash registers. For this purpose, the reporting is being converted into electronic form. When online cash registers are introduced as mandatory for all entrepreneurs, a report on each transaction will be automatically sent to the tax office via the Internet.
Soon, the buyer will be able to request a duplicate electronic version of the check for the money paid, which will be sent to him by email. This initiative aims to simplify warranty return procedures.
It is believed, but there is no legislative confirmation yet, that equipping with cash register equipment will become mandatory for all entrepreneurs, regardless of the type of activity or the taxation system.
Changes in CCP requirements
Cash register equipment will be replaced. Instead of an electronic tape, a drive should be used, from which information will be transmitted online to the Federal Tax Service. And in the absence of a report on transactions from the company, tax authorities will be able to assign audit measures in relation to the activities of the entrepreneur as soon as possible.
The goal of systemic and global changes is to obtain a more open and transparent picture of the activities of each company and simplify reporting for them. But this is ideal. Only time will tell how the control system will operate in reality.
Bottom line
At the moment, those individual entrepreneurs who operate under preferential taxation systems themselves choose between cash registers and documents replacing checks.
Whether you, as an entrepreneur, can choose the option of conducting business without a cash register depends on the taxation system and the specifics of the activity itself.
In the future, measures and amendments to laws will be taken aimed at obliging every entrepreneur to equip their reporting activities with modernized cash register systems capable of transmitting data about each procedure to the tax service in the mode
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