Types of individual entrepreneur activities without the use of cash registers. Individual entrepreneur without a cash register: which taxation systems can it work on? Are there penalties for not using cash registers?

The laws “On the application of KKM” 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 2019? 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 in 2019

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 2019, according to paragraph 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). A complete list of 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 locality is on another list - a list of areas remote from communication networks, approved by local authorities. If the locality is recognized as such, then enterprises and individual entrepreneurs need to work at the 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 of entrepreneurs, depending on the taxation system used and the type of activity.

Thus, from July 1, 2017, all individual entrepreneurs on the OSN, simplified tax system and unified agricultural tax had to switch to online cash registers. Exactly one year later - from 07/01/2018 - there was an obligation to use new cash registers for individual entrepreneurs on UTII and PSN engaged in retail trade and catering (except for individual entrepreneurs without employees). Also, until July 1, 2018, individual entrepreneurs engaged in vending could work without online cash registers (Clause 11, Article 7 of Law No. 290-FZ). From July 1, 2019, all individual entrepreneurs who do not fall under the exceptions specified in the previous sections will have to switch to online cash registers.

It is possible that for some individual entrepreneurs the deferment for online cash registers will be extended until 07/01/2020.

Fill out the application for registering a new cash register correctly by reading the article “Sample application for registration of online cash registers in 2019”.

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.

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.

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 logbook with stitched and numbered sheets with the manager’s signature and seal, if available.

Results

In 2017, control over cash discipline was significantly strengthened for both organizations and individual entrepreneurs. Until July 2019, individual entrepreneurs using PSN and UTII may not use cash registers in their calculations, but in the future such an obligation will be established for them. Only individual entrepreneurs carrying out certain types of activities and those who work in remote corners of Russia will remain in the preferential category.

The Tax Code of the Russian Federation tells us that the use of a cash register is mandatory for organizations that sell goods to customers. What should an individual entrepreneur do in this case, and what “pitfalls” does the cash register hide?

Yes, indeed, there are exceptions to the rules. So, an individual entrepreneur who provides services may not have cash register equipment. An individual entrepreneur has the right to work without a cash register, regardless of the taxation system.

The main thing is that, at the client’s request, the entrepreneur can present a sales receipt, drawn up accordingly.

Cash register registration scheme.

Since 2009, the letter of the Federal Tax Service “On the use of cash registers by payers of the single tax on established income” abolished the rule of the mandatory use of a cash register in the trade of individual entrepreneurs.

If you are an individual entrepreneur, do you need to have? The answer is in the link.

If a businessman is going to sell strong drinks containing a large amount of ethyl alcohol (more than twenty percent), then the use of a cash register is mandatory, regardless of the taxation system.

It is allowed not to use the cash register:

individuals on single tax;
who has not yet received a turnover of 1 million rubles in a year;
all entrepreneurs who operate in the market;
other small trade facilities;
when selling various tickets;
when working with the patent tax system;
when trading your own production;
when carrying out various banking operations.

How is the issue of the activities of a businessman without a cash register regulated?

According to the legislation of our country, any entrepreneur who sells goods must certainly have a device with him. It does not matter at all how the consumer makes the purchase of this product - in cash or through a plastic card.

It is a fact that if an entrepreneur takes money from a client for his products, he is required to have a cash register with him.

Federal legislation clearly states all restrictions on the use of a cash register, Article 54. Thus, according to the requirements put forward, all those who work in one way or another with money must have such a device in their company to confirm income.

To carry out your activities without this unit, you must go to one of the above points. If after the inspection it is discovered that there is no cash register, the owner of the outlet will be fined a decent amount of money from thirty to forty thousand rubles.

You must always know that if an individual entrepreneur fits one of the above points, this will only allow him to temporarily abandon the apparatus, but will not save the entrepreneur from the influence of legislation.

Based on the law, which was signed back in 2014, individual entrepreneurs will be able to completely avoid the need to use cash books in their work. But, the presence of a device will remain an unchanged requirement.

How does the cash register register?

So, in order to be able to legally use the device, it must be officially registered with the tax office. To do this, you need to contact the organization at the place of residence of the individual entrepreneur or register your organization directly.

This video will tell you how you can sell without a cash register:

In order to sign the agreement, you will need to submit the following documents:

Application for registration of your cash register.
Equipment passport
An agreement drawn up with the repair company for this device.
Documents for individual entrepreneurs: TIN number and certificate, extract from OGRN, certificate of ownership.
Information about who will work on this device.

You were provided with a service, but you were not satisfied with it - then write a complaint, and read how to properly file it

After transmitting all this data, the tax office will have only 5 working days to resolve this issue. After which, the entrepreneur must come to the tax office of his city and pick up the documentation for the device and the registration card itself.

But it must be remembered that in addition to these documents, the tax organization may ask the individual entrepreneur for additional documentation. For example, an extract from the cash register for a certain period.

Liability and fines

According to the legislation of the Russian Federation, responsibility for the check will be borne not only by the person who does not have it at all, but also by the one who issued it incorrectly. So, for example, there are several incorrect actions of cashiers that can lead to a fine, here are the most common cases:

The cashier printed the receipt incorrectly or refused to print it at all.
The seller did not print a receipt for the goods sold.
The cash register is not working properly.

All of the above violations for individual entrepreneurs come at a low rate, so even if an entrepreneur receives a fine, he will not pay more than 4,000 thousand rubles, and will not entail other problems. It is very important that the organization not only has this device, but that it works correctly.

Despite the low cost of fines, you need to understand that there is a risk, and if an entrepreneur neglects the law, his organization may go into deep red, which will entail big problems.

So is it possible to carry out trading activities without a cash register?

The benefits defined by the law of the Russian Federation allow individual entrepreneurs to decide for themselves whether to work without a cash register or to go through the registration procedure. However, this does not mean at all that without the device, funds for the goods will not be recorded.

You bought a product, and later changed your mind and decided to return it, how to do this is described

An individual entrepreneur has the right to choose one of the following options for registering the sale of goods:

Form of strict accountability.
The primary accounting document is the invoice.
Receipt in the prescribed form.

Paper documentation, written in accordance with all norms and rules, is provided upon the client’s first request. At the same time, most entrepreneurs use their own forms, which makes it possible to control the sale of goods.

An example of a strict reporting form.

If the client contacts the seller to return the money or issue a guarantee with a receipt, there are no problems in establishing the fact of purchasing the goods. To make the life of sellers much easier and control their work, active individual entrepreneurs install cash registers in their stores.

Current software makes it possible to avoid unnecessary financial costs for servicing the cash register. You can also install a specialized program that is best suited for retail.

But this requires a computer where the program will be installed, so you can completely automate the work of the store. This is an economical option, and the program itself removes the goods from the warehouse and prints a receipt for the client.

When purchasing a device, you need to pay close attention to the presence of a protective tape. Having decided on the brand of CCP, you can purchase it from a certified technical store. servicing cash registers.

The staff of this center, as a rule, are well informed and will be able to help with choosing a model based on the interests of the entrepreneur. In addition, the center’s staff can additionally perform the following services:

Equipping the device with fiscal memory.
Installation of a holographic seal.
Prevention of unauthorized intervention.
Concluding an agreement with an individual entrepreneur for the maintenance of a cash register unit.
Preparation of technical passports.

Do you need a cash register? The answer is in this video:

If there is no such center in the locality, you can directly contact the manufacturer and draw up an agreement for full service of the device on the spot.

If an entrepreneur decides to buy a supported cash register, he will still have to contact the technical center with a passport for the equipment, since the center must register it and draw up a service agreement.

Please note that a used device must be removed from tax registration, and this information must be recorded in the individual card of the cash register.

Brief summary

An individual entrepreneur working under a preferential tax system can personally select and purchase cash registers or specialized forms that replace a standard check.

When opening an individual entrepreneur, it is necessary and you can find out where to get it by following the link.

Until changes to the article on the use of cash registers (cash registers) officially come into force, an individual entrepreneur can carry out its activities under the same conditions. It is, of course, recommended to use a cash register to track all cash receipts.

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 by the 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.
Supplying meals to students and staff of educational institutions during classes.
Selling goods at markets, fairs and other outdoor trade in places of this type. 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.
Portable retail trade from baskets, food trays (with the exception of alcohol) and certain categories of 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 of postage stamps and other signs indicating payment for postal services.

Individual entrepreneurs who operate in remote or hard-to-reach areas can accept cash and payments using payment cards without using cash registers. Local authorities approve a 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. According to the law, this tax regime 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 qualify for other clauses that provide for exemption from working with a 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 was allowed, for example, beer with a strength of up to 5 degrees.

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, non-cash payments can be made without using a cash register.

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 that it is difficult to implement the method with a large number of clients and small amounts.

BSO as an alternative

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

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

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

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

Responsibility for non-use of CCP

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

Working without a cash register has the following advantages:

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

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

Otherwise, there is a fine:

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

FAQ

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

Is a cash register needed for the simplified tax system?

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

Is it necessary to use a cash register for PSN?

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

Federal Law No. 54 of May 22, 2003 - Federal Law “On the use of cash register equipment when making cash payments and (or) payments using payment cards” regulates the use of a cash register in business activities.

In 2016, Federal Law 290 was adopted, which defined new rules for the use of cash registers. The main change is the format of the cash register itself. The transition to using so-called online cash registers in payments has begun. Already in 2017, cash registers for individual entrepreneurs began to be registered and used in accordance with these rules online. However, there are still some exceptions here.

In accordance with this law, individual entrepreneurs and LLCs are required to use cash register equipment (cash register equipment) when making payments in cash or when accepting bank cards. However, a cash register for individual entrepreneurs and LLCs is not required in all cases.

In our publication today, we will find out whether a cash register is needed for an individual entrepreneur in 2018, what requirements apply to this equipment, where to buy it and how to register it, and whether an LLC can operate without a cash register.

Who can avoid using CCP in 2018?

It should be noted that in some situations, organizations and individual entrepreneurs have the right not to use a cash register. Individual entrepreneurs and organizations that use UTII and individual entrepreneurs using PSN may not use cash register until July 1, 2019, with the exception of the use of certain types of activities.

In this case, the buyer has the right to request a document that confirms the receipt of funds (for example, a receipt or check). The document must contain the following information:

Title of the document;
document serial number;
date of issue of the document;
name of the LLC (or full name of the individual entrepreneur);
Taxpayer INN;
name of the purchased product (work, service) and its quantity;
payment amount (in rubles);
surname, initials, position and signature of the person who issued the document.

Please note that, regardless of the taxation system used, individual entrepreneurs and LLCs providing services to the public may not use a cash register if they issue clients SSO (strict reporting forms). BSO includes subscriptions, coupons, transport tickets, receipts, movie tickets, vouchers, etc. This provision will be valid until July 1, 2019.

Let us recall that Decree of the Government of the Russian Federation dated May 6, 2008 No. 359 regulates the procedure for registration, issuance, accounting, storage and destruction of BSO. You can learn more about BSO for LLC.

A cash register for LLCs in 2018 (organizations) and individual entrepreneurs is not required when carrying out certain types of activities. See the table below for details.

	Types of activities for which you do not need to use a cash register
	Sale of newspapers and magazines, related products at newsstands (provided that the share of the sale of newspapers and magazines in their turnover is at least 50% and the range of related products is approved by the local government). Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products must be kept separately.
	Trade at markets, fairs, exhibition complexes (and other areas designated for trade), with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and other open trading places located in these places counters inside indoor market premises when selling non-food products.
	Small-scale retail trade in food and non-food products, except for technically complex goods and food products that require certain conditions of storage and sale from hand carts, baskets and trays, including frames protected from precipitation, covered with plastic film, canvas, tarpaulin.
	Trade from tanks: beer, kvass, milk, vegetable oil, live fish, kerosene, waddling vegetables and melons.
	Sale of tea products in passenger carriages of trains in an assortment approved by the federal executive body in the field of railway transport.
	Sale of travel tickets and coupons for travel on city public transport.
	Sale of securities and lottery tickets.
	Providing meals to students and employees of educational organizations that implement basic general education programs during school hours (kindergartens, schools).
	Acceptance of glassware and waste materials (except scrap metal) from the population.
	Trade in kiosks of ice cream and soft drinks on tap.
	Sale of religious objects, religious literature and provision of services for conducting religious rites (ceremonies).
	Sale at nominal value of state postage stamps (postage stamps and other signs applied to postal items), which confirm payment for postal services (organizations and individual entrepreneurs located in remote or hard-to-reach places (except for cities, regional centers, urban-type settlements, indicated in the list approved by the state authority of the constituent entity of the Russian Federation).
	Pharmacy organizations that are located in paramedic and paramedic-obstetric centers and separate divisions of medical organizations licensed for pharmaceutical activities, located in rural areas where there are no pharmacy organizations.
	14. Organizations and individual entrepreneurs conducting cash payments in remote or hard-to-reach areas (except for cities, regional centers, urban-type settlements), if these settlements are indicated in the list approved by regional authorities.

Cash register and tax regimes

The table below describes the conditions for using a cash register for individual entrepreneurs and organizations in 2018 under different tax regimes.

Tax regime	Cash machine
General taxation system (GTS)	Must apply.
Simplified taxation system (STS)
Unified Agricultural Tax (USAT)
Unified tax on imputed income (UTII)	Doesn't have to be applied. At the client's request, it is necessary to issue a sales receipt (receipt). If services are provided to the public, strict reporting forms (SRF) can be issued.
Patent tax system (PTS)

What are the requirements for a cash register?

Before registering a cash register with the Federal Tax Service, you should keep in mind that in the activities of individual entrepreneurs and LLCs it is allowed to use only those cash register models that are contained in the state register.

In order to find out whether a given cash register model is in the state register, you need to either look at the register, or look at the cash register case for the presence of a holographic sticker (“State Register”). You can check the availability of CCP in the register at https://www.nalog.ru/rn77/service/check_kkt/

In order for a cash register model to be included in the state register, it must meet a number of requirements (provisions of Federal Law dated May 22, 2003 N 54-FZ (as amended on July 3, 2016), Article 4)):

have a body;
have a serial number printed on the body;
have a real-time clock inside the case, as well as a device for printing fiscal documents. At the same time, in cash register equipment used as part of an automatic device for settlements, the device for printing fiscal documents may be located outside the body of the cash register equipment within the body of the automatic device for settlements, and when making payments using electronic means of payment on the Internet "the device for printing fiscal documents may be absent or located outside the body of the cash register equipment within the body of the automatic device for settlements;
check the control number of the registration number of cash register equipment, which ensures that the user enters the registration number correctly into the cash register equipment;
ensure, at the time of settlement, the receipt of information about the settlement amount from the device specified in paragraph two of clause 1 of Article 2 of this Federal Law;
provide the ability to install a fiscal drive inside the housing and, when using cash register equipment, contain the fiscal drive inside the housing;
transfer fiscal data to a fiscal drive installed inside the case;
ensure the formation of fiscal documents in electronic form;
exclude the possibility of generating (printing) a cash register receipt (strict reporting form), a correction cash receipt (a strict reporting correction form) containing information about more than one calculation feature;
ensure the possibility of transferring fiscal documents generated using any fiscal drive included in the register of fiscal drives to any fiscal data operator immediately after recording fiscal data in the fiscal drive, including the possibility of such transfer in encrypted form, as well as the possibility of re-transferring untransmitted fiscal documents (for which operator confirmation was not received);
ensure the printing of fiscal documents, with the exception of the case of making payments using electronic means of payment on the Internet;
provide the ability to print on a cash receipt (strict reporting form) a two-dimensional bar code (QR code no less than 20 x 20 mm in size), containing in encoded form the details of checking a cash receipt or strict reporting form (date and time of payment, serial number of the fiscal document , payment attribute, settlement amount, serial number of the fiscal drive, fiscal attribute of the document) in a separate dedicated area of the cash receipt or strict reporting form;
receive operator confirmation from the technical means of the fiscal data operator, including in encrypted form;
inform the user about the lack of confirmation from the operator of the fiscal document submitted to the tax authorities in electronic form through the fiscal data operator, as well as about malfunctions in the operation of cash register equipment;
provide for the tax authority's inspector the ability to print a fiscal document "report on the current state of settlements" at any time (with the exception of cash register equipment used when making payments using electronic means of payment on the Internet, in which the device for printing fiscal documents absent);
provide the ability to search for any fiscal document recorded in a fiscal drive installed inside the casing of cash register equipment by its number and print it on paper (with the exception of cash register equipment used when making payments using electronic means of payment on the Internet ", in which there is no device for printing fiscal documents) and (or) transmission in electronic form;
implement the information exchange protocols specified in paragraph 6 of Article 4.3 of this Federal Law.

Where to buy a cash register for an individual entrepreneur or organization?

A cash register can be purchased from specialized companies that are approved by the State Expert Commission on Cash Register. Such organizations are engaged not only in the sale of cash registers, but also in their maintenance and repair.

Companies selling CCPs usually have a network of technical service centers and salespeople. As a rule, the cost of a cash register is from 8,000 to 25,000 rubles.

Registering a cash register for individual entrepreneurs and LLCs

The purchased cash register must be registered with the tax authority. Registration of an online cash register can be carried out without visiting the tax office through the taxpayer’s Personal Account on the official website of the Federal Tax Service of Russia or the Personal Account of the selected fiscal data operator (hereinafter referred to as the OFD).

To do this, the taxpayer needs a key certificate for an enhanced qualified electronic signature. Before you register a cash register with the tax authority, you must enter into an agreement with a fiscal data operator (FDO). OFD is a legal entity created in accordance with the legislation of the Russian Federation and located on its territory, which has received permission from the Federal Tax Service of Russia to process fiscal data.

FDO assumes responsibilities for processing fiscal data, including receiving information, checking its accuracy, recording, systematizing, accumulating, storing in an uncorrected form, extracting, using, transferring to tax authorities in the form of fiscal documents, providing tax authorities with such data and access to them, as well as ensuring the confidentiality of data provided by the company.

You can also register a cash register in person by visiting the tax office. Please note that if documents for registering a cash register with the tax service are submitted by a representative of the applicant, then a power of attorney is additionally provided.

How to re-register a cash register?

The need to re-register a cash register may arise if it is necessary:

change the information entered in the accounting journal and the cash register registration card (for example, when changing the address of the cash register installation - when moving the cash register from one store to another);
replace the fiscal drive.

When re-registering a cash register with the tax service, you must provide:

report on changes in cash register registration parameters;
report on closing the fiscal drive.

How to deregister a cash register?

In order to deregister a cash register for an LLC or individual entrepreneur, you should contact the Federal Tax Service (with which it is registered) and provide the following documents:

application for deregistration of cash register;
report on the closure of the fiscal accumulator (clause 8 of article 4.2 of Law No. 54-FZ).

A fact confirming the deregistration of a cash register is the generation of a card confirming the deregistration of the cash register. Such a card is generated by the tax authority and issued (sent) within 5 working days from the date of filing the application (clause 7, article 4.2 of Law No. 54-FZ).

The card contains the tax office, in accordance with clause 9 of Art. 4.2 of Law No. 54-FZ, must indicate:

full name of the organization or full name. (if any) individual entrepreneur;
Taxpayer INN;
name of the CCP model;
serial number of the CCP copy;
date of deregistration of the cash register.

There are three ways to receive a card from the Federal Tax Service:

through the cash register office;
through the fiscal data operator;
personally visiting the Federal Tax Service.

Paperwork and cash discipline

Using a cash register involves completing a number of documents. Requirements for the formation and processing of which are reflected in the Order of the Federal Tax Service No. ММВ-7-20/229 dated March 21, 2017:

Registration report - additional details are reflected in detail in table 7 of Order No. ММВ-7-20/229;
A report reflecting changes in registration data - table 7 and table 8;
The report that opens the shift is actually an analogue of report-X - table 17;
Cash receipt or reporting forms - table 19;
Corrective checks or BSO - table 30;
The report closing the shift is an analogue of the report-Z - table 32;
The report that is generated when closing the financial fund - table 33;
A report confirming current calculations - table 18;
Operator Confirmation Report - Table 34.

Gradual changes in the field of online cash registers

On July 15, 2016, the new law on cash registers came into force since 2017, Federal Law No. 290, which significantly changed the requirements for CCP. The procedure for switching to a new type of cash register is as follows:

As of 02/01/2017, registration of cash registers without the capabilities of fiscal registrars to transmit data to the Federal Tax Service will cease.

From July 1, 2017, all old-style cash registers registered before February 1, 2017 must be re-registered with the Federal Tax Service. All taxpayers, except those who apply UTII, PSN or issue BSO (when providing services), are required to ensure the transfer of fiscal data from cash registers online to the Federal Tax Service.

From July 1, 2018, for entrepreneurs working on PSN and UTII in the field of retail trade and catering, who have employees, there is an obligation to register and make payments using online cash registers.

From 07/01/2019, taxpayers using UTII, PSN, as well as those who provided services to the population and issued BSO, are required to start using online cash registers.

Are there any advantages to online cash registers?

The emergence of online cash registers caused a lot of noise and caused a lot of discontent. Obviously, this is an additional burden on business. To smooth out the situation, officials have somewhat improved the situation for entrepreneurs who need to install online cash registers.

The advantages of online cash registers over old-generation cash registers are as follows:

It is possible to register a cash register without a personal visit by the entrepreneur to the Federal Tax Service;
the government promises reductions in tax audits for those who use the new type of cash register;
mandatory maintenance of CCP and replacement of ECLZ will be cancelled;
expenses associated with the purchase of new cash registers will be partially reimbursed. Representatives of small businesses will be able to receive a tax deduction for each online cash register (in the amount of 18,000 rubles).
It became possible to use your own electronic devices - tablets, smartphones, etc. - when making cash payments to clients.

Fines for violations of the use of cash register systems

Control over the use of cash registers is carried out by employees of the Federal Tax Service. In accordance with Article 14.5 of the Code of Administrative Offenses of the Russian Federation, for the absence or violation of the rules for registering and using cash registers, the following fines are provided:

1. Individual entrepreneur (or head of an organization) - from 3,000 to 4,000 rubles.
2. Legal entities - from 30,000 to 40,000 rubles.
3. Seller or cashier - from 1,500 to 2,000 rubles.

If you still have questions about whether a cash register is needed for individual entrepreneurs in 2018, how to register it, or any other questions on the topic, you can ask them in the comments. We will try to respond promptly.

Question: “Can an individual entrepreneur work without a cash register?” - one of the most popular among our users. And since July 2017, when online cash registers were introduced everywhere, they began to ask this question even more often. Indeed, the need to install not just a cash register, but a cash register connected to the Internet, with a small income of an entrepreneur, may force him to close the business altogether...

When you definitely don't need a cash register

5 ways to work without a cash register:

Trading at markets and exhibitions from open counters and trays that do not provide storage of goods at the point of sale. At the same time, there is a restriction on product categories, when a cash register is needed even when trading in such almost field conditions. The list of these non-food products was approved by Decree of the Government of the Russian Federation dated April 14, 2017 N 698-r, and it includes clothing (except underwear and socks), leather, wood, rubber, plastic, furniture, carpets, etc. Judging by this list, the Government is not aware of what is traded in our markets, because this is the main range of market trade. That is, there seems to be a benefit, but in reality it is not there for law-abiding sellers.
Sales of folk arts and crafts products by the manufacturer. Here it is also unclear how to control the fact that it is the manufacturer who is trading, and not the reseller.
Newsstands, in which the share of sales of newspapers and magazines must be at least 50% of turnover, and the permissible range of related products is approved by the local authorities. Get ready to keep separate records of income from sales of newspapers and magazines and from the sale of related products.
Kiosks sell ice cream, bottled soft drinks, as well as vegetables, but only in season. Everything is clear here, however, it turns out that even potatoes and carrots cannot be sold in markets in winter without a cash register.
Trade from tank trucks with kvass, milk, vegetable oil, live fish, kerosene. I wonder who recently managed to make good money selling kerosene for bottling?

As a result, there are almost no real opportunities left to do business as an individual entrepreneur without a cash register, and the scope of application of cash registers has become almost limitless.
And only if an individual entrepreneur works with other entrepreneurs or organizations, making payments through a current account, he does not need a cash register. At least for now.

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When should a cashier's check be issued?

Cash registers have long been used in all areas where income is accounted for by revenue (Unified Agricultural Tax). For entrepreneurs in these regimes in 2017, the only thing introduced was the obligation to switch on July 1 from ordinary cash registers with fiscal drives.

But for those individual entrepreneurs who work in retail or catering, and at the same time have employees, the obligation to install cash registers from July 1, 2018 is an unpleasant surprise.

Another large category of entrepreneurs who will also be required to install a cash register from July 1, 2018 are those who provide services using the simplified tax system or OSNO. For UTII and PSN, this deadline was postponed to July 1, 2019. Let us remind you that for now, upon receipt of cash payment, the client is issued. In the future, the issuance of such forms must be issued by a special device similar to a cash register.

Unfortunately, the bill on the possible postponement of the deadline for using cash registers for UTII and PSN payers to 2021 was not passed in the State Duma. Instead, a proposal from the Ministry of Finance was adopted (law No. 337-FZ dated November 27, 2017), which extended the transition period by only one year - until July 1, 2019, but not for all individual entrepreneurs. If an entrepreneur on UTII and PSN is engaged in retail or catering with the involvement of employees, this benefit does not apply to him.

Let us repeat once again who should issue a cash receipt when receiving payment in cash and payment cards:

In the simplified taxation system, OSNO, unified agricultural tax modes - all sellers, and in most cases, from July 1, 2017, an online cash register must be used;
Sellers and catering outlets on UTII and PSN (if there are employees) - from July 1, 2018;
Sellers and catering outlets on UTII and PSN (without employees) - from July 1, 2019;
Providing services to the population under all tax regimes - from July 1, 2019.

1. Issuance of a cash receipt upon receipt of payment from an individual to the individual entrepreneur’s bank account.

Quite unexpectedly, the Ministry of Finance decided that if an individual buyer pays for goods directly to the seller’s bank account, then he must be issued an electronic cash receipt (see letter dated April 28, 2017 No. 03-01-15/26324). The agency simply equated non-cash payments with electronic methods of payment.

2. Use of cash registers when receiving payment online.

The question of whether, from July 1, 2017, a cash receipt is needed when receiving payment by any online method, was the first to be asked by payment aggregators. For example, information was posted in advance on the Yandex cash register blog that those who accept payments online must send a cash receipt to the buyer and to the Federal Tax Service immediately after the sale. Surprisingly, the tax authorities, in a letter dated March 21, 2017 No. ED-3-20/1911, interpreted the law differently: in this case, cash registers will be required from July 1, 2018.

3. Which cash register to use – regular or online.

There are differences between cash registers, so another important and controversial question is when can you use an old-style cash register, and not one connected to the Internet? The cost of a cash register for individual entrepreneurs in this case may differ several times.

On the one hand, the law allows working at old cash desks only in remote or hard-to-reach areas, the list of which is approved by a regulatory act of the local government. On the other hand, there is an order of the Ministry of Telecom and Mass Communications dated December 5, 2016 N 616, which names only one criterion for such areas - the population is less than 10,000 people.

What to do if you find yourself in one of these controversial situations? Be sure to send a letter to your tax office asking for clarification. For example, we know of a case where an entrepreneur received a response from his Federal Tax Service that he should not use cash register when receiving payment to a bank account from an individual buyer. At the same time, as we wrote above, another letter from the Federal Tax Service insists on the opposite.

Having received a written response, you have the right to refer to the fact that you acted in accordance with the official recommendation issued to you personally. Such an answer will protect you from a fine if the point of view of the tax authorities, as often happens, changes again.

From the conflicting information in laws and regulations, we can conclude that they are trying to make the cash register a “obligation” for all small businesses. Moreover, not everyone was provided with the promised compensation for the purchase of CCP. On the simplified tax system Income minus expenses and OSNO, these costs can be included in expenses when calculating the tax base. Entrepreneurs on UTII and PSN were allowed to reduce the quarterly tax or the cost of a patent by an amount of no more than 18 thousand rubles for each unit of equipment. And for the simplified tax system for income, a cost compensation mechanism has not yet been developed.

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