Do you need a cash register? New procedure for using cash register equipment

They switch in 2019, even if they work for the simplified tax system or OSNO. Catering services with hired employees are installing cash register equipment in 2018. Until the entrepreneur has purchased a cash register, he is obliged to issue BSO to clients.

Beer sellers

Initially, small businesses were required to deliver by March 31, 2017. But later No. 171-FZ changed. Now the timing of the transition to individual entrepreneurs selling beer is determined by federal law 54-FZ. For example, an individual entrepreneur on a patent with hired employees can sell beer without a cash register until July 1, 2018.

Time frame for installing online cash registers for individual entrepreneurs

We will select a cash register for small businesses.

Online cash registers for all types of businesses! Delivery throughout Russia.

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How to issue checks and BSO

Until you buy cash register, issue documents according to the old rules. Services are required to be issued to all clients. UTII and patent issue, at the buyer's request, a payment document - a sales receipt, a receipt.

Documents can be printed in a printing house, on an old cash register or at a cash register without a fiscal drive.

Difficult terrain

If local authorities have included your locality in the list of hard-to-reach areas, a cash register is not needed. But it is necessary to issue a payment document to clients. If you sell excisable goods, then set up a cash register, even if your locality is on the list.

Area remote from communications

Local authorities compile lists of settlements that have problems with the Internet. In this area, you can use CCP in offline mode. You will still have to buy the drive, but you do not need to sign and submit checks to the tax office. The technician will have to. During registration, you must indicate that the equipment will operate in offline mode.

If in locality With more than 10,000 people living there, it cannot be considered remote from communication networks.

Is an online cash register needed for an individual entrepreneur if less than 10,000 people live in a locality, but the administration has not included it in the lists?

Yes. The tax office will not register an autonomous cash register for you. Therefore you will have to buy new technology and connect to the Internet.

Mechanical vending

An electronic cash register cannot be connected to a mechanical machine. When the new federal law 54-FZ was adopted, the authorities did not take this point into account. The Ministry of Finance said that they will consider the issue of abolishing online cash registers for mechanical machines that sell goods cheaper than 100 rubles.

Will online cash registers for individual entrepreneurs on UTII and patent be canceled?

If you do not have queues, then it is better to buy a cheaper one fiscal registrar- or .

Autonomous cash register Atol 90F

Suitable for couriers and small stationary points. Contains a display and keyboard, so the device does not need to be connected to a computer or terminal. The device operates from mains or battery. Connects to the Internet via Wi-Fi, mobile internet or USB cable. It prints receipts slowly and is not suitable for stores with queues.

Fiscal data operator - 3000 ₽/year.

Service center - 5000 ₽/year. Optional, but better not to refuse.

Mobile Internet - 2000 ₽/year.

• One-time payment - from 25,000 to 55,000 rubles. If you don’t want to connect the cash register yourself and register with the tax office, then spending on services service center will increase by 5000 ₽.
• Annual maintenance - from 10,000 to 25,000 rubles. The amount depends on the price of Internet and service at the service center. Some manufacturers, such as Evotor, charge a monthly fee for installed programs.

You can save on connecting equipment. For example, if you open an account with Tochka Bank, you will receive free annual service from OFD.RU. And the OFD Platform provides discounts to clients if they pay for services at once for 3 years. If you submit a paper application to the Federal Tax Service in person, you will not have to buy a digital signature.

Tax deduction for individual entrepreneurs on UTII and patent

Entrepreneurs on special regimes. Back in tax deduction you can include the cost of the OFD, fiscal accumulator or central service center services. Entrepreneurs using OSNO and the simplified tax system do not receive a deduction, but can write off expenses for cash registers in their tax return.

Fine for online cash register for individual entrepreneurs

• No cash register - 25–50% of unaccounted revenue, but not less than 10,000 rubles.
• Repeated work without CCP, if unaccounted revenue for both times more than 1 million rubles - disqualification for 1–2 years.
• The cash register does not comply with 54-FZ or is incorrectly registered - 1500–3000 ₽. If you violated it for the first time, you will receive a warning.
• They did not issue a check to the client, printed it in advance or made a mistake in the details - 2000 ₽ or a warning.

Which fiscal drive to buy

Almost all individual entrepreneurs are required to use a drive with a service life. Only entrepreneurs can buy a drive:

• using OSNO, except for the service sector;
• excise sellers;
• who are engaged in seasonal business;
• using the cash register offline without transferring data to the tax office;
• payment agents.

An individual entrepreneur will be fined 1,500–3,000 rubles if he is required to use a drive with a service life of 36 months, but uses it for 13 or 15. In 2017, individual entrepreneurs were allowed to buy devices with a shorter service life on a simplified basis, since models with a service life of 36 months were not produced. The tax office did not fine anyone, because the violation was not the fault of the entrepreneurs. In 2018, it will be difficult to prove that there are no suitable devices on the market. But if there is a shortage of storage devices, the Federal Tax Service will make concessions.

Let's summarize

1. OSNO and simplified tax system, in addition to services, have already switched to cash register in 2017.
2. UTII, patent, vending and services received a deferment until July 1, 2019.
3. Catering, retail and vending with hired workers will move into 2018.
4. If you sell beer, look at the transition deadlines in 54-FZ.
5. The simplified tax system, UTII and PSN do not indicate the name and quantity of goods on the receipt until January 1, 2021.
6. The cost for individual entrepreneurs in the first year is from 25,000 to 55,000 rubles.
7. The patent and UTII are compensated 18,000 rubles per cash register.
8. If you use a drive with a shorter service life than required, you will receive a fine of 1,500–3,000 rubles.

Tax authorities, when implementing control functions in the area of ​​application of control and cash register equipment(hereinafter referred to as CCP) are focused on the use of a risk-based approach, which, under the current regulatory framework allowed from 2011 to 2015 to reduce the number of inspections from 278 to 173 thousand, or by 38%, and at the same time increase their effectiveness from 54 to 86 percent.

At the same time, modern level technology development allows us to significantly simplify the current procedure and at the same time increase its efficiency, both for taxpayers and tax authorities, as evidenced by global experience.

In order to improve the current order - costly, labor-intensive and administratively inconvenient - the idea of ​​reforming it based on the use of modern automated systems was proposed.

On July 15, 2016, Federal Law No. 290-FZ “On Amendments to the Federal Law “On the Application of cash register equipment when making cash payments and (or) payments using payment cards" and certain legislative acts Russian Federation».

The law provides the following main provisions:

1. Transfer of information on settlements through fiscal data operators to the Federal Tax Service of Russia.
2. The ability to carry out all registration actions with cash registers and other legally significant document flow regarding the use of cash registers through personal account on the website of the Federal Tax Service of Russia.
3. Production of cash receipts and forms strict reporting exclusively by cash registers with the possibility of sending them to electronic form to the subscriber number or email buyer. The strict reporting form is equivalent to a cash receipt.
4. The use of cash registers in the provision of services, as well as by payers of the single tax on imputed income and patents.
5. The use of a fiscal drive (analogue of a secure electronic control tape) with the possibility of its independent replacement once every 3 years by UTII and patent payers, as well as the service sector. The deadline for using the fiscal accumulator is not limited by law.
6. Maintenance is not necessary to register a cash register with the Federal Tax Service of Russia.
7. Examination of manufactured cash registers and technical equipment of fiscal data operators.
8. Instance-by-instance accounting by the Federal Tax Service of Russia of manufactured cash registers and fiscal drives in the form of registers.
9. Possibility of using CCP in offline mode under certain conditions.
10. New forms of control measures, the ability to request information on accounts from banks during operational checks.
11. Smooth and gradual transition to a new procedure for using CCP. Thus, from July 15, 2016, the possibility of voluntary transition to the new procedure is provided; from February 1, 2017, registration of cash registers will be carried out only according to the new procedure, and from July 1, 2017 old order will cease to operate. At the same time, service sector enterprises, owners vending machines, as well as persons applying the patent and UTII, that is, for small businesses that were not obliged to use CCP, there will still be whole year to switch to the new order, it becomes mandatory for them from July 1, 2018.

The main provisions of the proposed system are:

1. Transfer of information about settlements to electronic form to the tax authorities through the fiscal data operator.
2. Electronic registration of cash registers without visiting the tax authority and without physically presenting the cash register.
3. Construction of a system for guaranteed detection of violations based on automated analysis of information on calculations, identification of risk areas for committing offenses and conducting targeted effective checks.
4. Involving buyers in civil control.

To test the proposed technology, an experiment was conducted in accordance with the Decree of the Government of the Russian Federation dated July 14, 2014 No. 657 “On conducting an experiment in 2014 - 2015...” using the technology of transmitting information about calculations to the tax authorities.

The goals of the experiment are to determine for organizations and individual entrepreneurs the financial efficiency and ease of use of information transmission technology, as well as the technical capabilities of operating cash register systems and information transmission technology.

The experiment was carried out over six months from August 1, 2014 in four constituent entities of the Russian Federation: Moscow, Moscow region, Republic of Tatarstan and Kaluga region.

The experiment showed how financial efficiency technologies for transmitting information about settlements for organizations and individual entrepreneurs when switching to the proposed procedure for using cash register systems, as well as the ease of use of such technology. At the same time, the technical capabilities of operating the technology for transmitting information about calculations have been proven.

Taxpayers took part in the experiment various types and scale of activity: as large retail chains and individual entrepreneurs. At the same time, along with taxpayers required to use cash registers, taxpayers who are not required to use cash registers, for example those working in the service sector, took part in the experiment.

The experiment was completed on February 1, 2015, however, at the request of taxpayers who participated in the experiment, by Decree of the Government of the Russian Federation dated June 3, 2015 No. 543, they were given the right to register cash registers and work using new technology until the end of 2015. By Decree of the Government of the Russian Federation dated December 22, 2015 No. 1402, experiment participants were given the right to use CCP using new technology until the end of 2016.

To date, 3.5 thousand units of cash register equipment have been connected to the tested technology, 50 million checks worth 40 billion rubles have been punched.

What advantages does it provide? new technology? First of all, it allows a bona fide cash register owner to:

1. reduce annual costs for CCP;
2. get a tool with which he can monitor his turnover, indicators, and better control his business in real time;
3. be able to register a cash register through the website of the Federal Tax Service of Russia without physically submitting it to the tax authority;
4. use modern electronic devices as part of CCP – mobile phones and tablets;
5. get rid of checks, since prompt receipt of information about settlements provides an appropriate environment of trust;
6. work in a fair, competitive business environment by preventing unscrupulous taxpayers from illegally minimizing their tax liabilities and unfairly gaining a competitive advantage.

The new technology provides citizens with additional protection of their rights as a consumer due to the ability to:

1. receive an electronic receipt from the fiscal data operator and (or) in your email;
2. quickly and conveniently check the legality yourself cash receipt through free mobile application and if questions arise, immediately send a complaint to the Federal Tax Service of Russia.

From the state's point of view, legalization is expected retail and service sector and, accordingly, an increase in tax revenues, as well as optimization of labor costs through the transition to electronic registration and focusing the attention of tax authorities on risk areas.

“On the use of cash register equipment when making cash and (or) payments using payment cards” (hereinafter referred to as Law No. 54-FZ).

— when trading, incl. alcohol, in remote and hard to reach areas specified in the list approved by the constituent entity of the Russian Federation (clause 4 of the Federal Tax Service Letter No. AS-4-2/14961@ dated September 10, 2012).

Registration of a cash register in 2014

To use a cash register (both your own and leased), it must be registered with the Federal Tax Service at the place of registration (Clause 1, Article 4 of Law No. 54-FZ, letter dated 02/20/07 No. ШТ-6-06/132@). Inspection at the place of registration is determined either at the location of the organization or at the location separate division(letter of the Federal Tax Service of Russia dated December 15, 2005 No. 06-9-10/110).

Registration of cash registers is carried out in accordance with the Administrative Regulations for the provision of Federal Register of Cash Register Equipment used by organizations and individual entrepreneurs in accordance with the legislation of the Russian Federation, approved. By Order of the Ministry of Finance of Russia dated June 29, 2012 No. 94n (hereinafter referred to as the Regulations).

Registration of cash registers is free of charge (clause 33 of the Regulations). To register a CCP, the following documents must be submitted to the inspection (documents are provided in original form):

— an application for registering a cash register and a copy of it, on which an employee of the Federal Tax Service will mark the receipt of documents;

— KKT passport;

— cash register registration card (letter of the Ministry of Finance of Russia dated December 24, 2008 No. 03-01-15/12-395);

- agreement on technical support CCP concluded with a technical service center (TSC);

— journal of the cashier-operator (form KM-4). The journal must be bound, numbered, certified by the signature and seal of the organization.

Download the application form for registration of KKT 2014

After receiving the specified documents, the inspection employee will issue a receipt for the documents or put a mark on acceptance of the documents on the copy of the application, and will also contact you to agree on the place and time of the inspection of the cash register (clauses 50, 51, 62 of the Regulations).

Download a sample of filling out the cashier-operator log

At the time agreed upon with the inspection employee, the manager or organization (by proxy) must present the CCP to the place of inspection (clause 62 of the Regulations). The inspection center specialist must also be informed about the time and place of the inspection. Without it, the CCT inspection will not be carried out. He must have a passport and service ID (clauses 63, 65 of the Regulations). A representative of the organization (even if it is a manager) must also have a passport.

The cash register must be in good working order, have no damage to the case, which must have (clause 64 of the Regulations) a seal mark and a “Service” sign. If the cash register was issued starting from 07.11.07, then an identification mark containing the name of the cash register and its serial number (clause 9 of the Regulations on the registration of cash registers, approved by Decree of the Government of the Russian Federation of July 23, 2007 No. 470, hereinafter referred to as the Regulations). But the presence of the “State Register” sign on the body of the cash register is not necessary (letter of the Federal Tax Service of Russia dated February 18, 2013 No. AS-4-2/2696@).

Download a sample on registering a cash register

After inspection, the fiscal mode will be turned on in the cash register and the drive will be activated fiscal memory(clauses 66, 67 of the Regulations), and also printed a trial check for an arbitrary amount, shift and fiscal reports and checked the presence of the necessary details on these documents. A stamp-seal will be affixed to the CCT machine itself.

After registering the cash register in the Inspectorate database, organizations will be issued the following documents (clauses 70-72 of the Regulations, clauses 15, 17 of the Regulations):

— a cash register registration card, certified by the seal of the Federal Tax Service and the signature of its head (his deputy);

— KKT passport and KKT registration card with marks signed by an employee of the Federal Tax Service (indicating the full name) and certified by the seal of the Federal Tax Service;

— agreement with the central service center;

— journal of the cashier-operator, certified by the signature of an employee of the Federal Tax Service and the seal of the Federal Tax Service.

Responsibility in the area of ​​CCP application

For violations of the law in the field of application of cash register systems, administrative liability is established. Thus, administrative liability is provided for in Part 2 of Art. 14.5 Code of Administrative Offenses of the Russian Federation for:

- non-use in established federal laws cases of cash register equipment;

- use of CCP that does not comply established requirements;

— use of cash registers in violation of the procedure and conditions for its registration and use established by the legislation of the Russian Federation;

- refusal to issue, at the request of the buyer (client) in legally established cases, a document (sales receipt, receipt or other) confirming acceptance cash for the corresponding product (work, service).

For such offenses an administrative fine is imposed:

- For officials- from 3000 to 4000 rubles;

— for - from 30,000 to 40,000 rubles.

The presence of cash registers is an important indicator of the legal activities of organizations and individual entrepreneurs when it comes to cash or non-cash payments when selling various goods, providing services or performing work.

Do you need a cash register for individual entrepreneurs in 2019? The law obliges individual entrepreneurs to use cash registers, but there are several exceptions for which the use of equipment is only recommended to facilitate accounting and reporting for government agencies.

Concept, purpose and selection of a cash register

Cash register is equipment that allows supervision and control by tax and other government authorities, as well as tracking the flow of cash received by the company from the sale of goods or provision of services. Cash registers for individual entrepreneurs are used when carrying out retail trade in goods or provision of services. It helps keep records of company values ​​and collect data for reporting.

The question arises: how to choose a cash register for an individual entrepreneur and how much it will cost. Here you need to pay attention to several important points and understand which of them will be needed to organize activities, and which you can do without:

• Weight of the product (the choice depends on the place of sale);
• Check printing speed;
• Additional functions (if you have a small budget, you can completely do without them);
• Connection of related devices such as electronic scales, barcode scanning device and bank card reader;
• Energy independence ( required function necessary to ensure trade through a courier);
• Temperature and other physical operating conditions (important for individual entrepreneurs who are located and work in places with constant temperature changes or in harsh climatic conditions).

How much does a cash register cost for an individual entrepreneur?

Price simple models starts from 3 thousand rubles, cash register from additional functions will cost from 15,000 to 25,000 rubles. It is worth noting that when choosing a cash register, you must first pay attention to your budget; you should not purchase expensive models at first.

Registration of cash register equipment

Users often wonder how to register a cash register for an individual entrepreneur. To carry out this procedure, you must contact a service center (these are special legal entities who are engaged in the sale and maintenance of cash register equipment). To do this, you must prepare and provide the following list of documents:

1. Application for registration (in 2 copies);
2. Journal KM-4 (created by the cashier-operator);
3. KM-8 log (where all calls from specialists servicing the KKM are noted);
4. Technical data sheet of the device along with a reference sample;
5. Lease agreement or certificate of ownership of the premises where the cash desk will be located;
6. A special holographic sticker that confirms service.

Registration of KKM individual entrepreneurs at the place of business is mandatory by the district or municipal tax authority. Specialists will necessarily require confirmation of ownership of the cash register. In this case, the owner must provide a receipt or other official document that confirms his purchase.

Installation and maintenance of a cash register

A week after submitting the documents, the cash register is installed, which is provided by a maintenance specialist with the obligatory presence of a representative of the tax authority. The procedure includes sealing the machine, establishing details, and testing for functionality. After this, the individual entrepreneur is issued all documents on the registration of equipment, here, experts recommend immediately check the availability of the device in the KCO registry lists, if everything is in order, you need to proceed to its installation at the site of operation.

An important point is the maintenance of the device, which includes the mandatory external inspection every 3 months with testing and annual maintenance with a full service check. It is worth noting that according to the standard, the service life of a cash register cannot be more than 7 years, if it has expired, but the device is still in working order and is included in the register; it can be used until it is excluded by the tax authority. When the period expires and the cash register is removed from the register, the working specialist of the Federal Tax Service is obliged to independently remove it from the register and notify the owner in advance.

Categories of individual entrepreneurs exempt from the mandatory use of cash registers

Working without a cash register for an individual entrepreneur is quite possible if the entrepreneur belongs to one of the following categories:

1. Individual entrepreneurs whose taxation is carried out using UTII. Such entrepreneurs can operate without registering and using cash registers. This includes the provision of household services to the population:
   • Retail;
   • Transport services, as well as vehicle maintenance (washing and repair work);
   • Providing land for trading or advertising sites;
   • Renting out premises, etc.
2. Individual entrepreneurs who use strict reporting forms in their work. They are strictly regulated by law and must have the details and seal of the entrepreneur. The forms act as checks for the sale of goods.
3. Individual entrepreneurs without a cash register work when their use is extremely difficult; such cases include the following types of activities:
   • Purchase and sale of securities;
   • Sale of food, drinks, paper products and other goods on the street, in markets or in kiosks (provided that their share exceeds 50% of total revenue);
   • Sale of travel tickets by the driver or conductor in the cabin of a public vehicle;
   • Lawyers and notaries working individually.
4. The use and registration of a cash register for individual entrepreneurs with the tax service is not required when individual entrepreneur works in hard-to-reach, remote places, which does not allow calling an employee to register the equipment and put it into operation. This should include oil rigs, air transport, remote stations, etc.

The 2016 Law on Cash Registers for Individual Entrepreneurs states that all other entrepreneurs must purchase and register machines before starting their activities.

Using cash register equipment in online trading

In connection with the massive development of online commerce, entrepreneurs are increasingly asking the question: can an individual entrepreneur work without a cash register in 2019, trading via the Internet? This cannot be answered clearly because this industry trade is not legally disclosed, but if we take into account that it does not fall under the four previous points, we can conclude that online trade must be ensured by a registered, operational cash register.

Since online sales are carried out through couriers, each of them must be provided cash register. If this is not possible, then the buyer must be given a check when the goods are transferred to him (the day the check is issued and the funds arrive at the cash register must coincide).

Changes related to the use of a cash register in 2019

Many people are wondering when a new type of cash register for individual entrepreneurs will be introduced. Regarding this, there is clear information that since 2016, cash registers for individual entrepreneurs must be equipped with the ability to transmit data on the purchase and sale of goods via the Internet. Individual entrepreneurs who have samples of the old format are required to replace them in order to ensure quick communication with clients and the tax authority. This applies to both Moscow and the regions.

It is not allowed to change the cash register immediately, but only when the service life of the old working model expires, and if the enterprise can prove that it has problems with the Internet connection, then it will be allowed not to purchase or register new cash registers.

What is the cash register limit for individual entrepreneurs?

The cash limit for individual entrepreneurs in 2019 may not be set at all; entrepreneurs can choose on their own whether they need a limit or not. In case of refusal, the individual entrepreneur is obliged to create and enter an order to cancel the limit.

Fines associated with the use of cash register systems in 2019

The activities of enterprises, individual entrepreneurs and cash registers in 2019 are undergoing changes in the field of fines - they are leaning towards tightening and increasing the amount of the fine (the minimum is 3 thousand rubles). Since July 15, 2016, the following penalties have been introduced for violations in the field of using cash registers:

Question and answer

Is it necessary to register a cash register for an individual entrepreneur after selecting it?

Yes, otherwise, if registration is not found during inspection, the owner will be issued a fine (registration will include registration in the register). Next, you will need to install the equipment and test it. After commissioning, the service life of the cash register will be 7 years.

Within what time frames are enterprises and entrepreneurs required to ensure the serviceability of cash registers is checked?

The legislation establishes deadlines: 3 months - for external inspection, cleaning and testing and 1 year - for a full check of the serviceability and functionality of the device.

Is a cash register required for individual entrepreneurs trading via the Internet?

Yes, because they are not included in the exception category. If we consider the limit, then in 2019 the individual entrepreneur has every right to refuse it.

Let us summarize the question of whether a cash register is needed for individual entrepreneurs: based on the above, we can conclude that the equipment is recommended for everyone, but is necessarily necessary only for a few categories of individual entrepreneurs.

Video: latest changes in legislation related to the use of cash registers

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