Retail trade individual cash register. Do you need a cash register for individual entrepreneurs on the simplified tax system? Repeated non-use of CCP

Federal Law No. 54-FZ of May 22, 2003 obliges the use of cash register equipment (CCT) for everyone who uses cash or bank cards when selling goods, performing work and providing services. This applies to entrepreneurs on the same basis as organizations, since neither the organizational form nor the chosen tax regime affects the obligation to use cash register systems. However, a cash register for individual entrepreneurs under the simplified tax system is not required in certain cases.

For whom CCT is not required

If an individual entrepreneur provides services to the public on a simplified basis, then the cash register does not need to be used, but only on the condition that when making payments, the client, an individual, will be issued a strict reporting form (SRF). These include: receipts, transport tickets, coupons, subscriptions, etc. BSO in this case are equal to cash receipts and must meet the requirements established by Decree of the Government of the Russian Federation of May 6, 2008 No. 359. There are BSO forms developed for many industries, but if there are no such forms for your type of business, you can develop your own form taking into account the requirements of Resolution No. 359. This is, in particular, the name of the document, six-digit number and series, full name of the entrepreneur, TIN, type and cost of the service, date of payment, etc.

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For certain types of activities, you can accept cash and bank cards without using cash registers. You may not use a cash register if:

• sell newspapers, magazines and related products at a newsstand, and the share of printed publications is at least half of the turnover, and the range of related products is approved by the local government;
• sell securities or lottery tickets;
• sell tickets and coupons for travel on city public transport;
• provide schools with meals during school hours;
• sell your goods at markets, fairs, exhibition complexes and other trading areas, except for the shops, tents, kiosks, auto shops and other similar trading places located there, as well as open counters inside covered markets when selling non-food products;
• peddle goods, except for food that requires special conditions for storage and sale;
• sell tea products in the carriages of passenger trains, the range of which is approved by the federal authority in the field of railway transport;
• you sell ice cream and bottled soft drinks in kiosks, or you sell milk, vegetable oil, beer, kvass, live fish, kerosene from tanks, and you also sell vegetables and melons in bulk;
• accept glass containers and waste materials, except scrap metal, from the population;
  sell religious literature and objects of worship, provide services for religious rites and ceremonies;
• you sell postage stamps and other government postage stamps at their face value.

Individual entrepreneurs operating in hard-to-reach areas may not use cash register equipment. Which areas are considered such are determined by the state authorities of the constituent entities of the Russian Federation.

This list is given in paragraph 3 of Article 2 of Law No. 54-FZ, and also applies to individual entrepreneurs on the simplified tax system. Is a cash register needed in other activities? Since the list in the Law is exhaustive, the answer is yes, it is necessary. Note that the conditions for the use of cash registers by entrepreneurs are the same both under the simplified tax system “income” and under the simplified tax system “income minus expenses”.

Registering a cash register

Registration of cash registers is regulated by the “Regulations on the registration and application of cash registers used by organizations and individual entrepreneurs” (approved by Decree of the Government of the Russian Federation of July 23, 2007 No. 470).

Purchase of cash registers

Cash registers can only be purchased from specialized companies, the register of which is approved by the State Expert Commission on Cash Register. These same companies provide service support and repair of CCPs in their technical service centers (TSC).

Having purchased the device, you need to conclude an agreement with the central service center for its further maintenance (including sealing the cash register and putting it into operation). One copy of the contract is given to you, and a special hologram is glued to the cash register on the side facing the customers - without this, it is impossible to register the cash register with the tax authorities.

Registration of CCP

You need to register a cash register for individual entrepreneurs under the simplified tax system at the Federal Tax Service at the place of residence of the entrepreneur. The list of documents required for registration is contained in clause 15 of the “Regulations on the registration and application of cash register devices used by organizations and individual entrepreneurs” and includes:

• application for registration of cash register in the prescribed form;
• passport of the registered cash register;
• agreement on technical maintenance of the cash register concluded with the central technical center.

In practice, the Federal Tax Service may request additional documents not specified in the Regulations. For example, documents confirming the purchase of a cash register, a cashier-operator’s journal in the KM-4 form (must be certified by the Federal Tax Service), a log of calls for technical specialists in the KM-8 form, a lease agreement or a document confirming ownership of the premises where the cash register is located and etc. It is better to clarify in advance with your inspection what package of documents they will need.

Registration is carried out within no more than five working days.

On the appointed day, an employee of the Federal Tax Service, in the presence of a specialist from the central service center and an individual entrepreneur, inspects and checks the cash register, then the device is transferred to fiscal mode, the security code is entered and a seal is installed on the cash register. Then a check is printed for an arbitrary amount and the presence of all details is checked. After making sure that the cash register is in good working order, the inspector registers the cash register in the accounting book, and the corresponding marks are entered in the cash register passport and registration coupon. The entrepreneur is issued a cash register registration card and the documents attached to the application are returned.

Once a cash register is registered, it can be used for business. It is necessary to carry out its technically correct installation directly at the point of sale of goods, works or services. It is also very important to ensure that the cash register has access to an Internet connection and uninterrupted power supply to avoid possible power surges and blocking of the cash register.

Responsibility for violation of the rules for the use of cash register systems

Supervision over the correct use of cash register equipment is carried out by employees of the Federal Tax Service.

The Code of the Russian Federation on Administrative Offenses provides for a fine for individual entrepreneurs for violating the rules for using cash register systems in the amount of 3,000 to 4,000 rubles. (Clause 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation). Let us consider in more detail in what cases inspectors can apply these sanctions to an entrepreneur.

• Non-use of cash register equipment if its use is provided for by law. In practice, this means the following: there is no cash register at all, or there is a cash register but is not used, the check is issued by the cashier for an amount less than the purchase amount. A fine may be imposed if the seller did not issue a cash receipt to the buyer, having accepted money from him as payment for goods, work or services, thereby violating the requirements of paragraph 1 of Art. 2 of Law No. 54-FZ.
• Use of cash register equipment that does not meet established requirements. That is, faulty, unsealed or with a damaged seal, as well as not configured to work in fiscal mode or with missing fiscal memory.
• Use of a cash register that is not registered with the Federal Tax Service or in violation of the established procedure. At the same time, inspectors can check the presence of this cash register model in the state register. If it is not in the registry, then it is checked whether the period of regulatory use during which the device can be used has not expired.

Let us recall that in June 2016, the State Duma adopted a law that introduced the mandatory use of new cash registers that transmit information about settlements with consumers in real time directly to the tax office in electronic form (online cash registers). It is assumed that everyone who is currently exempt from the obligation to use cash registers will be required to use online cash registers from 2018. The entrepreneur will need a new cash register for individual entrepreneurs on the simplified tax system, which should still be used by cash registers, starting in February 2017.

The implementation of online cash registers began back in 2014, when, during an experiment, the Federal Tax Service introduced new generation cash registers connected to the Internet in Moscow and the region, in Tatarstan and Kaluga regions.

The experiment was considered successful, therefore, on June 14, 2016, the State Duma adopted changes to the law on cash registers (54-FZ on the use of cash registers from July 1, 2016), which significantly tightened the requirements for cash registers. From this article you will learn which cash registers in 2018 for individual entrepreneurs should be used when making payments to customers.

Who is required to use the new cash registers?

More entrepreneurs are required to use cash registers in 2018, but the changes will be gradual. Do I need a cash register for individual entrepreneurs working on PSN and in the new year? Until what date do you need to connect? Which of the payers of the simplified tax system and OSNO can still work without a cash register in 2018?

In this table, we have collected information on the timing and categories of taxpayers required to install new cash registers.

Please note: sellers and others from March 31, 2017 are required to use cash registers on a general basis, regardless of the taxation regime, including in the catering industry.

The new law not only established a cash register, but also a list of organizations and individual entrepreneurs who still have the right not to use a cash register when paying in cash and by card (Article 2 of Law No. 54-FZ of May 22, 2003):

• sale of newspapers, magazines and related products in kiosks, provided that at least half of the turnover consists of newspapers and magazines (revenue accounting for this group of products must be kept separately);
• sale of securities;
• sale of tickets and coupons for travel on public transport, if it is carried out in the vehicle;
• catering services for employees and students of educational institutions, if they are provided during training sessions;
• trade in retail markets, fairs, exhibition complexes (with the exception of such retail places as shops, pavilions, kiosks, tents, auto shops, containers), except for the sale of non-food products approved by the Government of the Russian Federation;
• sale of ice cream and soft drinks on tap at kiosks;
• trade in kvass, milk, vegetable oil, live fish, kerosene from tank trucks;
• seasonal sale of vegetables, fruits, melons;
• peddling trade in food and non-food products, except those that require certain conditions of storage and sale;
• acceptance of glassware and waste materials from the population (except for scrap metal, precious metals and precious stones);
• sales of folk art products by the manufacturer themselves;
• shoe repair and painting;
• production and repair of metal haberdashery and keys;
• plowing gardens and sawing firewood;
• services for the supervision and care of children, the sick, the elderly and the disabled;
• porter services at train stations and ports;
• rental of housing by an individual entrepreneur, if it is his property;
• pharmacy organizations located in rural areas.

In addition, organizations and individual entrepreneurs conducting payments in remote or hard-to-reach areas (except for cities, regional centers, urban-type settlements) may not use cash register equipment if these settlements are indicated in the list approved by regional authorities. Order No. 616 of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 allows the use of old cash register models in populated areas with a population of up to 10,000 people instead of online cash registers.

But even when the activities of an entrepreneur fit into these relaxations, they do not apply if excisable goods are traded or when automatic payment devices are used (vending machines). Without any reservations, cash payments without a cash register are provided only for the sale of religious objects (religious literature) and the provision of services for religious rites and ceremonies.

How do online cash registers work?

An additional difficulty in implementing the new procedure is due to the fact that online cash registers operate on a completely different principle than cash registers with a fiscal drive. Cash registers with data transfer to the tax office send information about each purchase made in real time to the Federal Tax Service server. Moreover, first this information from the online cash register is transferred to an intermediary - the fiscal data operator (FDO).

After receiving them, the intermediary sends confirmation that the sales data has been accepted and the check has been assigned a fiscal tag. Without operator confirmation, a check will not be generated. Next, the OFD transmits information about the payments made to the Federal Tax Service, where it is accumulated and systematized in a special data storage system.

In addition, at the request of the buyer who leaves his data, the seller is obliged to send him an electronic check. If the buyer, having compared the details of the paper check and the electronic one, finds a discrepancy between them, then he can report this to the tax office, and an audit will be carried out on this fact.

New cash registers with Internet connection have already been operating since July 2017 in many retail outlets, and quite successfully. But, as practice has shown, it paralyzes the work of millions of sellers at once. But after all payers of UTII and PSN begin to use cash registers, the number of online cash registers will be almost 3.5 million units.

Here we must also add those who are currently providing services to the population, issuing them printed strict reporting forms (SSR). From July 2019, to issue BSO, it will be necessary to use a new automated system, which is also recognized as cash register equipment. Whether cash register manufacturers and fiscal data operators will be able to ensure uninterrupted operation of these devices is a big question.

In total, online cash registers in 2018 must:

• transmit purchase information in real time to your operator;
• generate checks electronically;
• provide printing of fiscal documents.

How much will it cost to install new equipment?

Of course, entrepreneurs are concerned about the question - how much does the online cash register itself and its maintenance cost for individual entrepreneurs? What will matter here is how well the existing cash register corresponds to the ability to install new software and a fiscal device. If the cash register model allows it, then you can simply upgrade it, spending from 10 to 15 thousand rubles. The cost of purchasing new equipment ranges from 25,000 rubles and more.

Please note: you must buy new devices only from the list of models approved by the Federal Tax Service. Cash register sellers are interested in its implementation, so you should not trust their word that a specific model is included in the list of the Federal Tax Service. See for yourself.

However, the matter will not be limited to the costs of purchasing or modernizing cash registers. The entrepreneur will need to pay for high-quality Internet communication services at the rates of his provider, as well as the services of a fiscal data operator.

Please note that the OFD must also be selected only from the official list. The lowest operator tariffs for the first year of service are 3,000 rubles, in subsequent years the price will be higher - up to 12,000 rubles per device. Accordingly, the total cost will depend on how many cash registers the operator will connect to. In addition, the new cash register must be registered with the Federal Tax Service. This can be done through the OFD (2,000-3,000 rubles) or free of charge on the tax service website if you already have an electronic signature.

*(free if you already have an electronic signature or from 3 thousand if you want to order an electronic signature)

In total, the minimum cost for one year of operation of new cash registers will be from 25 thousand rubles for one device, provided that you do not buy it, but upgrade the existing one.

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Fines for violating legal requirements

In addition to all these toughenings to the technical characteristics of cash registers and a significant expansion of the categories of entrepreneurs required to issue a cash receipt, the law increased the amount of fines for individual entrepreneurs under Article 14.5 of the Code of Administrative Offenses of the Russian Federation:

• non-use of cash registers - from ¼ to ½ of the purchase amount, but not less than 10,000 rubles;
• repeated violation, if it is proven that the cash register was not used in calculations for purchases exceeding 1 million rubles - administrative suspension of the activities of the individual entrepreneur for up to 90 days;
• using old-style cash registers or violating the procedure for their registration/re-registration - a warning or a fine of 1,500 - 3,000 rubles;
• refusal to issue a paper check to the buyer or send it electronically - a warning or a fine of 2,000 rubles.

Let's summarize - is a cash register needed for an individual entrepreneur and in what situations:

1. For individual entrepreneurs using the simplified tax system, OSNO, and unified agricultural tax, the requirement to work only with a new type of cash register came into force on July 1, 2017.
2. Individual entrepreneurs working in the field of trade and catering on PSN and UTII and without employees are not yet required to connect to this system in 2018. For them, this deadline is July 1, 2019.
3. The same transition period - July 1, 2019 - is also established for those who provide services to the population (except for catering) with the issuance of BSO on any taxation system.
4. Before purchasing or upgrading a device, make sure that the model is included in the list of the Federal Tax Service.
5. Enter into an agreement for the provision of services only with those fiscal data operators that are listed on the official website of the tax service.
6. The list of categories of taxpayers to whom the new procedure does not apply is specified in Article 2 of the Law “On CCP” No. 54-FZ.

Individual entrepreneurs without a cash register could carry out their activities until 2017. In 2016, a law was adopted according to which individual entrepreneurs were included in the list of business entities that must use a cash register to pay customers. Moreover, starting from 2018, all individual entrepreneurs operating without a cash register will be held legally liable in the form of a fine. The tax service is responsible for monitoring compliance with legal requirements.

Note! The implementation of requirements regarding the use of cash register equipment will occur gradually. A complete transition to CCP should occur by 2018.

Stages of implementation of legal requirements

CCP implementation plan:

1. from 01.02.2017 registration of cash registers of the old format was stopped;
2. Until July 1, 2017, individual entrepreneurs using the general and simplified tax regime, as well as the Unified Agricultural Tax, are required to re-register outdated cash registers and ensure online data transfer. A period of six months was allotted for the implementation of the procedure. The exception is for individual entrepreneurs whose activities are related to the sale of alcohol and beer. Such entrepreneurs are required to re-register their cash register before the end of March;

Note! Starting from 2018, the use of a cash register for conducting settlement transactions is mandatory not only for those entrepreneurs who work on OSNO, USNO and Unified Agricultural Tax, but also for businessmen on UTII and on a patent.

When using a cash register is not required

There are types of activities that do not necessarily require the use of a cash register. Entrepreneurs working in such areas are allowed to simply issue a sales receipt. However, over time, it is planned that all individual entrepreneurs will switch to electronic checks, so many entrepreneurs will have to maintain additional reporting.

In accordance with legal regulations, the use of a cash register is not mandatory for businessmen working in the following areas:

1. sale of printed products, provided that the profit from sales is ½ of the income;
2. carrying out trading operations the subject of which are securities;
3. sale of coupons intended for travel on public transport;
4. provision of catering services in educational institutions;
5. carrying out seasonal trade, in particular with goods such as melons, fruits and vegetables;
6. sale of dairy products, kvass, as well as other goods from tanks;
7. carrying out work in the field of shoe repair;
8. providing the services of a nurse, nanny, as well as performing other work to look after the elderly and sick people and children.

The list presented is not exhaustive. You can find a complete list of areas that do not require the use of a cash register in Federal Law No. 54 of 2016.

Important! The law allows other types of activities to be conducted without a cash register. This applies to those enterprises located in remote regions. As a rule, the list of such areas is additionally approved by regional regulations. Benefits do not apply to individual entrepreneurs who trade in excisable goods or use vending machines in their activities.

The use of outdated cash register equipment and accepting cash is permitted in areas where the population does not exceed 10 thousand people.

Religious institutions that sell relevant literature, attributes of worship, and also provide services to believers are also exempt from the mandatory use of CCPs.

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Advantages of using CCP

Despite the fact that the introduction of cash registers is forced, cash registers have a number of advantages, which should be considered in more detail.

Pros of using a cash register:

1. the presence of a cash register inspires confidence among consumers, because when they receive a purchase document, they are confident that they are not being deceived, and improves the reputation of the enterprise;
2. the presence of a receipt is a guarantee that if the quality of the product is inadequate, it can be returned or exchanged. This possibility is provided for by law, the main thing is not to miss the established deadlines;
3. The presence of a cash register simplifies the procedure for tracking sales levels and makes the accountant’s work much easier. CCP allows you to control operations for the receipt and sale of goods more efficiently and quickly;
4. complete absence of possibility of deception on the part of the cashier;
5. less time to complete the purchase. A cash transaction takes significantly less time than completing a purchase by filling out a receipt manually;
6. the presence of a cash register provides the buyer with the opportunity to pay using a bank card;
7. The CCP can be easily connected to auxiliary equipment, for example, to electronic scales, a printer or scanner.

How do online cash registers work?

The mechanism of operation of the online cash register is as follows: data on the settlement transaction using cash registers is transmitted online to the tax service. The Federal Tax Service ensures storage of the transmitted information in a special electronic storage.

Manufacturers of cash register devices claim that the operation of receiving a check through an online cash register takes a minimum of time and does not cause difficulties. If a document is lost, data about it can be obtained from the fiscal data operator.

Responsibility for conducting activities without a cash register

The violator faces prosecution and a fine in the following cases:

• the cash register has not been registered or does not have a manufacturer’s number;
• after the settlement transaction, the individual entrepreneur did not issue a check;
• the check does not contain mandatory details;
• the receipt was issued for the wrong product;
• the cash register is not used in the region where it was registered;
• carrying out activities without cash registers.

The fine can reach 10 thousand rubles.

Registration of individual entrepreneurs is over, and everything seems to be ready to sell goods or provide services. But have you found out an important point: is a cash register needed for an individual entrepreneur?

This issue is regulated by the Federal Law “On the use of cash register equipment when making cash payments and (or) payments using payment cards.”

As a general rule, all individual entrepreneurs who provide services, perform work or sell goods, using cash or non-cash payments, must work with cash register equipment, that is, use cash registers. And yet, there are cases where an individual entrepreneur does not need a cash register.

If you are an individual entrepreneur who exclusively provides services to the public (any, for example, cleaning, repair, catering services), you can do without using a cash register. It does not matter whether you use cash or non-cash payments, or both types of payments at once. However, you will need to fill out strict reporting forms, which we will talk about a little later.

Specifics of the taxation system

You do not need a cash register if you are a UTII payer or use a patent tax system. However, at the buyer's request, you must issue a document confirming the fact of payment. There is no approved form for such documents. This can be a sales receipt, receipt or other document in free form. This document must include:

• document's name;
• number and date of filling out the document;
• Full name of the individual entrepreneur;
• TIN of an individual entrepreneur;
• name of the product, service, work, as well as their quantity;
• the amount paid by the buyer, in rubles;
• the name of the position, as well as the full name and personal signature of the person who issued the document.

Specifics of activity and location

The types of activities that, due to their specific nature, can be carried out without a cash register are established by law. These are the following activities:

• sales of newspapers and magazines in kiosks, as well as sales of related products (however, the turnover of newspaper and magazine products must be at least 50%, and the range of such goods must be approved by the executive body of the constituent entity of the Russian Federation; take into account revenue from the sale of newspaper and magazine products directly and from other goods will have to be separated);
• sale of securities;
• sale of lottery tickets;
• sale of travel documents: coupons for travel on public transport, travel tickets;
• organizing meals for students and employees of educational organizations;
• trade at fairs, markets, and other similar places (however, the exception will be kiosks, pavilions, vans and similar objects located in this territory, in the case of trade in non-food products);
• sale of food and non-food products from trays, baskets, carts (except for technically complex goods, as well as products that require special storage and sale conditions);
• sale of tea products on trains (the list of such products is approved by the federal executive bodies in the field of railway transport);
• trade in beer, kvass, vegetable oil, kerosene, live fish, milk from tanks;
• trade in melons and vegetables in bulk;
• acceptance of glass containers and waste materials (except scrap metal);
• sale of religious objects, provision of services for conducting rituals and ceremonies in special religious buildings and in the territories related to these objects;
• sale of postage stamps and other signs that are applied to postal items.

Individual entrepreneurs located in hard-to-reach areas also have the right to work without a cash register. The exception is cities, urban-type settlements, and regional centers. A specific list of localities is established by the state authorities of each subject of the Russian Federation.

And the last case when a cash register is not needed is the sale of medicines in rural areas.

What is a strict reporting form

At its core, a strict reporting form replaces a cash receipt when providing services to the public (only to individuals, not individual entrepreneurs or organizations). Here are its required details:

• name, series and number;
• Full name of the entrepreneur, his address;
• TIN of the entrepreneur;
• type of service provided;
• price of the service and amount paid;
• date of payment;
• the name of the position, as well as the full name and personal signature of the person who issued the form.

Forms can be produced by printing or using automated systems. The forms are transferred from the printing house to the individual entrepreneur with the drawing up of a special acceptance certificate, which indicates the number of forms, the series of forms and their numbers.

The strict reporting form must have a tear-off part, or more than 1 copy with duplicate document details.

Each form has its own series and number, which are already marked in the printing house and cannot be changed. It is permissible to fill out forms either manually or using a computer.

It is necessary to keep records of such forms in a special book, which must be numbered, stitched, signed by the individual entrepreneur and certified with a seal (if the individual entrepreneur uses a seal).

If an individual entrepreneur has a special employee who is responsible for filling out, recording, and storing such forms, it is necessary to conclude an agreement with such employee on full financial responsibility.

Video

Video materials on the topic will be useful to anyone who is interested in whether a cash register is needed for an individual entrepreneur.