One of the main questions that novice individual entrepreneurs ask is under what conditions and under what taxation systems is it necessary to use cash registers. In this material we will consider all situations in which individual entrepreneurs they cannot do without cash registers, as well as those cases when the use of cash registers is not strictly mandatory for them.

Cash register in law

As the law states, all individual entrepreneurs who sell goods or provide services for cash or by accepting payment through bank cards, are required to have and use cash registers when making payments to clients. This rule applies mainly to those business representatives who conduct business with the public, since it is citizens who pay for goods and services using cash or bank cards.

The absence of a cash register for an entrepreneur is possible if he carries out financial transactions using non-cash transfers to the bank accounts of legal entities or other individual entrepreneurs.

Requirements for cash register equipment

The law establishes a number of requirements that cash register machines must meet.

• all cash registers used in commercial activities must be registered with the tax office at the place of residence of the individual entrepreneur;
• Only those models of cash register equipment that are listed in state register. You can make sure that a particular cash register is in the register in two ways: either by checking the holographic sticker with the necessary information when purchasing, or by independently studying the list of state registrations. register on the official website of the tax service.

Please note the file:

Attention! Each cash register machine prints receipts with certain details, depending on the type of activity. Therefore, before choosing one or another cash register, you need to make sure that it is suitable for the work of this individual entrepreneur.

Important! In addition to cash registers, there are check printing machines. These devices are not considered cash register equipment by tax authorities, since they do not have. Receipt printing machines are used in their work mainly by those entrepreneurs who work on UTII.

Where to buy a cash register

Cash register machines are not sold in regular stores. Their sales and servicing are carried out by special organizations that have passed the State Expert Commission on Cash Register. These companies are engaged in the sale of cash registers both at the head offices and through an extensive retail network. At the same time, they sell not only new cash registers, but also used ones.

It should be noted that those cash register models that have already been in use must be deregistered with the tax office and have a new unit.

Individual entrepreneur cash register under simplified tax system

An individual entrepreneur who has opted for a simplified taxation scheme when making cash payments to clients must have a cash register. In cases where the buyer or consumer of individual entrepreneur services makes payments through bank debit or credit cards, it is also necessary to issue cash receipts.

Exceptions:

• cash register equipment may not be used if an individual entrepreneur-"simplified" works only through non-cash bank transfers to the settlement accounts of legal entities and other individual entrepreneurs;
• an individual entrepreneur works in a remote or hard-to-reach area where the use of cash registers is impossible for some reason;
• When providing certain types of services to the population, there is a statutory right to replace cash receipts with the issuance of strict reporting forms.

Individual entrepreneur cash register at OSNO

As in the case of “simplified taxation” when working on the general taxation system, an individual entrepreneur must always have a cash register if there are cash payments or payments using bank cards.

Exceptions the use of cash registers for individual entrepreneurs who are subject to general taxation is also similar to those for “simplified people”.

Individual entrepreneur cash register for UTII

Those individual entrepreneurs who have switched to UTII have the right not to use a cash register. Instead, if the buyer or consumer of services requests, he must be issued either a strict reporting form or a receipt. Moreover, each of these documents must contain strictly established information:

• the name of the document itself - receipt, BSO or sales receipt;
• basic data: serial number and date of issue of the document to the client, initials of the individual entrepreneur; his TIN;
• name of goods and services and their quantity;
• full payment amount;
• Necessarily: position and full name of the employee who issued the document with his signature.

Many individual entrepreneurs located on UTII use the check printing machines already mentioned above to print such documents. Since they do not need to be registered with the tax authorities, this is especially convenient for entrepreneurs who are on UTII.

Attention! Even in cases where the use of cash register equipment is not a legal obligation of an entrepreneur, he can acquire it on a voluntary basis, for example, to control sellers. In this case, there is no need to register the cash register with the tax office.

General exceptions

Regardless of what taxation system an individual entrepreneur is in, in some cases he has the right not to use cash registers. For example, the use of a cash register is not necessary if the entrepreneur is engaged in:

• sale of periodicals printed products: magazines and newspapers;
• sale of travel cards and coupons for public transport;
• sale of lottery tickets;
• sale of securities;
• retail sale of soft drinks on tap and ice cream;
• sale of religious items;

In these and a number of other cases, specified in detail in the law of the Russian Federation, entrepreneurs have the right not to use cash register equipment.

Table of application of cash registers depending on the taxation system

Penalties

Attention! On July 15, 2016, an updated version of fines for cash register transactions was introduced (see Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Having a cash register requires an individual entrepreneur to keep strict records of its use and compliance cash discipline. In particular, it is mandatory to keep a journal for the cashier-operator, a log for calling technical specialists, write reports on taking meter readings, returning money, etc.

Since the operation of cash registers is strictly regulated, the law also provides for penalties for their improper use. Representatives of tax authorities control individual entrepreneurs in this regard.

If any violations are detected, they may impose an administrative penalty and a fine in the amount of 1,500-2,000 rubles.

In particular, an individual entrepreneur may be fined for the following offenses: violation of registration standards and improper use of a cash register, lack of a cash register if necessary, as well as the use of a cash register that does not comply with the requirements of the law.

Below is a table of the main fines that may be associated with the use or non-use of cash registers.

Thus, all entrepreneurs dealing with cash are required to work using cash registers. In some cases, cash registers can be replaced with strict reporting forms and other documents confirming payment. If an individual entrepreneur uses a cash register, then he must strictly comply with all the rules and regulations established by law for its operation.

Last year, Law 54-FZ on online cash registers changed dramatically. But in 2020 there are plenty of amendments. Read in the article how working with cash registers will change in 2020, taking into account latest changes.

• Cash register receipt upon delivery by courier
• Who can work without a cash register

Since last year, even more organizations and entrepreneurs have switched to online cash registers. Many call the changes made to Law 54-FZ revolutionary, so seriously they changed the procedure for working with cash register equipment.

In 2020, there were new restrictions for online cash registers. Now it is impossible to use the CCP with the old memory format 1.0. Cash desk information must be transmitted in format 1.05 or 1.1. For violation, the company faces a fine of at least 30 thousand rubles. There are other changes, which we will discuss below.

Urgent changes! The President signed a number of laws that amend Federal Law 54-FZ. It was he who changed the rules for online cash registers for some companies and individual entrepreneurs from July 1, 2020.

Main amendments to Law 129-FZ:

• Individual entrepreneurs without employees selling goods own production;
• Individual entrepreneurs without employees who independently provide services or perform work.

• Organizations providing housing and communal services
• Sale of tickets by the conductor or driver in public transport.

• leasing to individual entrepreneurs residential premises owned by them together with parking spaces in apartment buildings;
• carrying out settlements by real estate owners' associations, educational organizations etc;

relief provided to online stores. Now the courier can not punch the receipt upon delivery, but show it in the form of a QR code, which the buyer scans on his phone. This is now equivalent to issuing an electronic check;

You need to use CCP for any non-cash payments. It is necessary to punch a receipt if the buyer paid for a product or service through online banking, mobile app or bank terminal. Including if a citizen transferred money on a receipt through an operator at a bank.

The laws of 07/03/2018 No. 192-ФЗ and of 06/06/2019 No. 129-ФЗs 02/01/2020 allow not to issue paper and electronic checks to customers if they made a purchase through a machine with a QR code.

Appeared at the Higher Tax Academy. Find out right now when to issue a check for non-cash payments and what documents are now required from accountants.

Online cash register for non-cash payments

Many questions arise when receiving payment in non-cash form. New law removed most of them.

Settlements between companies and entrepreneurs

If legal entities and entrepreneurs pay each other by transferring money from the current account of one company to the current account of another, then there is no need to punch a cash receipt. In particular, a check is not required if the accountant generates and sends the payment order through the client bank.

It’s another matter if goods, works and services for the organization are purchased and paid for by an accountable person. If the accountant pays in cash, with his own bank or corporate card, then the seller is obliged to issue a check to the cash register. With these checks, the accountant will report to his accounting department.

Be careful: inspectors impose millions in fines on chief accountants for violations related to the use of cash registers. Controllers take advantage of a loophole in the Code of Administrative Offences, and the courts support them. We found out what violations inspectors fine chief accountants for.

Cashless payment from individuals

Not only organizations and entrepreneurs can pay by bank transfer. Individuals can also transfer payment to the seller’s bank account. For example:

• In the store, present your bank card for payment,
• Transfer funds through the online banking program in which his card is serviced,
• Come to the bank and transfer payment through the operator,
• Make a payment through the seller’s website, if it has such an option.

The last option (payment through the website) includes several different methods, for example, payment from an electronic wallet, through a payment system, from a bank card, through online banking, etc.

When are expense checks used?

The legislation on online cash registers obliges the issuance of cash receipts not only upon reception Money, but also in some cases when issuing them. Checks with the attribute “expense” must be issued when paying out winnings if the company organizes gambling.

In calculations for loans to individuals, it is also necessary to use cash registers (Clause 4, Article 4 of Law No. 192-FZ dated July 3, 2018):

• When issuing loans in 2020;
• When accepting loan repayment from individual in 2020.

There is no need to make calculations for the issuance and return of accountable funds through a cash register. And if an organization makes a payment to an individual, for example, under a lease or work contract, you need to enter a check with the attribute “expense”. After all, the physicist himself cannot issue a check for receipt of payment, and organizations have such an obligation after the concept of calculations was clarified in clause 1.1 of Law 54-FZ.

In 2020, organizations will continue to have the obligation to issue checks for barter transactions. That is, if organizations pay for purchased goods not with money, but with another product, and the mutual debt is repaid (Clause 4 of Article 4 of Law No. 192-FZ dated 07/03/2018).

Cash register receipt upon delivery by courier

Just recently, inspectors prohibited punching receipts in advance, and advised online store couriers to carry portable cash registers with them. The courier service can work with several online stores. Then it is impossible to punch checks from different sellers at one cash register, and it is inconvenient to carry several cash registers with you.

In 2020, this problem has already been solved. The check can be punched and given to the courier for delivery to the buyer along with the goods. But only if delivery is carried out no later than the next day after receiving the buyer’s payment. If delivery is later, the check can be sent to email or buyer's phone number.

If the buyer pays in cash with the courier, then there are two options for issuing a check:

• The courier may still carry a portable cash register to issue receipts to the customer,
• The courier can report accepted payment to the online store, and the store will send an electronic receipt to the buyer by mail or phone.

Who can work without a cash register

Until mid-2020, cash registers may not be used by organizations that accept utility payments from the public. Those who provide services to the public, for example, making keys, babysitting, shoe repair, and after July 1, 2020, will be able to issue strict reporting forms instead of a cash receipt.

The amendments clarify that the use of an online cash register for bottling sales is not required drinking water and milk. Law 54-FZ did not previously require the use of cash registers when selling non-alcoholic drinks by the glass. But according to GOST 31985-2013, neither water nor milk are classified as soft drinks. Thus, before the amendments were introduced, water and milk traders had to apply CCP.

Sellers of books and magazines are also exempt from the obligation to use cash registers, regardless of the place of sale:

• Specialized retail outlet,
• Newsstand,
• Other places of sale.

Owners of mechanical devices for selling goods are not required to use online cash registers. In order not to use a cash register, the device must meet the following requirements:

• Do not be connected to the mains,
• Do not operate on batteries or rechargeable batteries,
• Accept payment exclusively in coins, for example, 5 or 10 rubles.

Examples of mechanical vending machines include machines that sell candy or toys.

Exempt from CCP in 2020:

• Individual entrepreneurs selling theater tickets (state or municipal) to physicists from their own hands, bypassing the theater box office;
• Sellers of handicrafts;
• Religious organizations providing ritual services or selling special literature;
• Libraries, if they have paid services;
• Food in educational institutions;
• Credit organizations;
• Physicists - insurance agents.

Horticultural cooperatives and societies are not required to use cash registers when accepting membership fees, since fees are not payments for goods, work or services. But when accepting payment for the maintenance of infrastructure, for example, providing security, checks must be issued.

Other changes to 54-FZ on online cash registers

Law 54-FZ on online cash registers dictates several more rules regarding the management of cash registers. All of them are relevant for 2020. Let's talk about some of them.

• A QR code is now required on receipts. Previously, it was not necessary to print it on the receipt. However prerequisite permission to use cash register equipment was the availability of the technical ability to print QR codes;

The procedure for action has been clarified if an organization did not use CCP or used it in violation. In accordance with clause 4 of Article 4.3 of Law 54-FZ, in these cases the seller generates a correction check;

If the company is liquidated, there is no need to submit an application to deregister the cash register. The inspectors themselves will deregister it after making a record of the liquidation of the enterprise in the Unified State Register of Legal Entities (Clause 18, Article 4.2 of Law 54-FZ).

Review of the latest changes in taxes, contributions and wages

You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.

When should you install a cash register?

After July 1, 2019, almost all categories of business have to install cash registers, despite numerous protests and controversy around this issue. It does not matter whether there is a constant Internet connection - in this case, an LLC or individual entrepreneur is required to install a cash register that operates in offline mode - without transferring data to the OFD and the tax office.

There are three possible answers to the question "do you need a cash register"

1. You must set up the cash register in accordance with the law, otherwise you will be subject to fines.
2. You have a choice: you can either install a cash register, or issue strict reporting forms (SSR) to each client and report them to the tax authorities. We will describe the pros and cons of these two options below.
3. It is not necessary to install a CCP. In this case, you are not required to install a cash register at all. But all clients are required to be issued BSO - strict reporting forms. The BSO must meet certain requirements. BSO must be registered in special journals and regularly submitted to the tax office for registration.

Do I need a cash register for individual entrepreneurs?

Some individual entrepreneurs with a patent may not use cash register equipment, provided that they obligatory issue clients with a BSO - a strict reporting form. BSO is not a very convenient alternative to cash registers - it is more convenient to buy a cash register than to deal with record keeping and writing out strict reporting forms.

The following IPs on patent OBLIGATED apply KKM:

• hairdressing and beauty services;
• repair household appliances and radio engineering, watches;
• auto and motorcycle workshops;
• taxi, road transport, cargo transportation including water transport;
• veterinary services;
• conducting classes and trainings;
• hunting;
• private medical practice with a license;
• rental points;
• retail;
• services Catering;
• production of dairy products;
• fishing and fish farming;
• repair of computer equipment.

• repair and sewing of clothing, fur and leather products, hats and textile haberdashery products, repair, sewing and knitting of knitwear;
• shoe repair, cleaning, painting and sewing;
• dry cleaning, dyeing and laundry services;
• production and repair of metal haberdashery, keys, license plates, street signs;
• furniture repair;
• services of photo studios, photo and film laboratories;
• renovation of housing and other buildings;
• services for installation, electrical, sanitary and welding works;
• glazing services for balconies and loggias, cutting glass and mirrors, artistic treatment glass;
• services for training the population in courses and tutoring;
• services for supervision and care of children and the sick;
• services for receiving glassware and secondary raw materials, with the exception of scrap metal;
• leasing (renting) residential and non-residential premises, garden houses, land plots owned by an individual entrepreneur;
• production of folk arts and crafts;
• other production services (services for processing agricultural products and forest products, including grain grinding, peeling cereals, processing oil seeds, making and smoking sausages, processing potatoes, processing customer-supplied washed wool into knitted yarn, dressing animal skins, combing wool, grooming of domestic animals, repair and production of cooper's dishes and pottery, protection of gardens, vegetable gardens and green spaces from pests and diseases; production of felted shoes; production of agricultural implements from customer's material; engraving work on metal, glass, porcelain, wood, ceramics; production and repair of wooden boats; repair of toys; repair of tourist equipment and inventory; services for plowing gardens and sawing firewood; repair and production services for eyeglasses; manufacturing and printing business cards and invitation cards for family celebrations; bookbinding, stitching, edging, cardboard works; charging gas cartridges for siphons, replacing batteries in electronic watches and other devices);
• production and restoration of carpets and rugs;
• repair of jewelry, costume jewelry;
• embossing and engraving of jewelry;
• monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD, re-recording of musical and literary works on magnetic tape, CD;
• residential cleaning and housekeeping services;
• residential interior design and decoration services;
• porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
• paid toilet services;
• services of chefs for preparing dishes at home;
• services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packing and transportation);
• services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport work);
• green farming and decorative floriculture services;
• carrying out private detective activities by a licensed person;
• excursion services;
• ritual services;
• funeral services;
• services of street patrols, security guards, watchmen and watchmen;
• provision of services for slaughter, transportation, distillation, grazing of livestock;
• production of leather and leather products;
• collection and procurement of food forest resources, non-timber forest resources and medicinal plants;
• drying, processing and canning of fruits and vegetables;
• production of fruit and berry planting materials, growing vegetable seedlings and grass seeds;
• production of bakery and flour confectionery products;
• forestry and other forestry activities;
• translation and interpretation activities;
• activities for caring for the elderly and disabled;
• collection, processing and disposal of waste, as well as processing of secondary raw materials;
• cutting, processing and finishing of stone for monuments;
• provision of services (performance of work) for the development of computer programs and databases ( software And information products computer technology), their adaptation and modification.

There is another big plus - fines for non-use of cash registers for entrepreneurs are up to 10 times less than for organizations (LLC, JSC, etc.).

From July 1, 2019, individual entrepreneurs who do not have employees and use a patent taxation system and UTII were required to switch to online cash registers.

Do self-employed citizens need a cash register?

The law does not provide for the use of cash register equipment for the self-employed - a cash register is not needed. But a self-employed citizen can voluntarily buy a cash register for himself internal reporting- print receipts on it and give it to clients. However, it will not be possible to officially register the cash register with the tax office - for this you need to open an individual entrepreneur or LLC.

There are no requirements for the receipts that a self-employed citizen will issue - you can write whatever you want - or you can not write at all.

UTII: do you need a cash register?

When using imputation (UTII), a cash register is needed from July 1, 2019, but you should pay attention to the fact that:

when providing services You are obliged to issue strict reporting forms to each buyer, keep strict records of them and submit reports on them to the tax office. This type of work is difficult if you work with a large number of clients.

Do I need a cash register for individual entrepreneurs on UTII?

It doesn’t matter if an individual entrepreneur or LLC is on UTII - see the previous paragraph.

Do individual entrepreneurs need a cash register on the simplified tax system?

Entrepreneurs working on the simplified tax system must install a cash register.

There is no such obligation if you:

conduct settlements with partners through bank accounts via non-cash payments;

you are in a hard-to-reach region, which is included in the list as such by a resolution of the legislative body of this region, or at the federal level. In this case, you must issue the BSO to the client - as a matter of course.

Retail trade: do you need a cash register?

Trade in periodicals, ice cream, draft kvass, securities, food products in educational institutions, tickets, travel documents are subject to the mandatory installation of cash register systems. The same can be done when selling vegetables at market stalls, selling religious paraphernalia, and literary works.

Services: do you need a cash register?

From July 1, 2018, when providing services and performing work, you will have to not only issue a BSO (as before), but do it with the help of automated system V in electronic format. Obey the new rule under 290-FZ, Art. 7 clause 8 must be applied by both entrepreneurs and organizations.

The use of CCT does not require shoe repair, portering services, acceptance of secondary raw materials (except for scrap metal) and glass containers, child care, sick and disabled persons, key making, plowing, cutting firewood, and religious ceremonies.

Do you need a cash register for trading?

Trade in the following categories of products without CCP is prohibited. This:

• clothing, socks and hosiery made of knitwear;
• carpet products different types;
• leather products;
• goods made of straw, wood, cork, wickerwork;
• substances chemical purposes;
• medicines and products intended for treatment (with the exception of those sold through rural pharmacies based at medical posts);
• electrical, computer equipment, optics, electronic models;
• transport and equipment for it;
• plastic goods and rubber products;
• musical instruments;
• orthopedic systems;
• sports products.

Please keep in mind that REPEATED violation of the requirements will result in suspension of work. point of sale for three months.

Trade in ice cream at a kiosk, dairy products, kvass from a tank, soft drinks in public transport, food in canteens for students or schoolchildren, periodicals does not imply a mandatory transaction through a cash register, but does not cancel the voluntary transition to the use of such expensive equipment.

But beer, as well as other alcohol-containing products, cannot be sold without using an online cash register.

Do you need a cash register under the simplified tax system?

All payers of the simplified tax system are required to use cash register equipment, however, if you provide services to the public, are located in a hard-to-reach area and issue cash registers issued in accordance with Decree No. 359 of May 6, 2008, you may be exempt from such an obligation.

LLC on the simplified tax system: do you need a cash register?

The state allows the non-use of cash registers when an organization makes all transfers through a bank account. If the client pays you in cash or by bank cards, then you cannot do without a cash register.

Do you need a cash register for an online store?

Sales of products through a virtual network are not subject to patents and imputation, so owners of a virtual outlet will have to fork out for expensive equipment.

Remember that all online payments must be made using the url of the store itself. For couriers who receive money from customers, it is worth acquiring mobile cash registers that are registered by the number of a specific vehicle, or by the courier’s last name. The check must be issued at the time of transfer of cash from the buyer to the courier.

Is a cash register needed in the market?

According to the current standards of 290-FZ, you can sell anything without a cash register at markets, fairs and other areas for casual trading. Claims may arise if you sell one of seventeen categories from the Ministry of Finance (Order of the Government of the Russian Federation dated April 14, 2017 No. 698-r).

Cash register in a hairdressing and beauty salon: is it necessary?

A hairdresser with a patent or UTII has the right to work without a cash register and receive cash, but must necessarily issue each client a BSO - a strict reporting form.

LLC on UTII: do you need a cash register?

An enterprise with a “imputed regime” when accepting cash from the population (that is, from individuals) is not required to use cash registers, but this does not exempt it from the mandatory issuance of BSO. Please note: if your partners are any legal entities (LLC, JSC, entrepreneurs), then you will still have to buy a cash register.

Wholesale trade: do you need a cash register?

If you sell products in bulk and pay your counterparties by bank transfers to your account, you are exempt from purchasing and installing an expensive device. In this case, non-cash revenue is transparent to tax authorities - they will be able to check at any time what you are receiving and where it comes from.

But if payment for goods is made in cash, by bank card or in another way, then the practice of using cash register systems will be different. The letter of the Federal Tax Service of Russia numbered ED-4-2/23721, as well as the Ministry of Finance of the Russian Federation No. 03-01-15/49854 dated November 20, 2013, indicates that it is mandatory to issue a cash receipt for the amount deposited, register it in the fiscal system, and transfer it to the buyer ( if desired).

It is important that no more than five minutes should pass from the moment the money is accepted until the receipt is printed. And if the goods are delivered by a trade representative, and the proceeds are handed over later, then it is advisable to provide him with a mobile cash register device.

If a partner of a company is an individual and purchases things for personal needs in the amount of no more than one hundred thousand, then, according to the Instructions of the State Statistics Committee and Art. 492, it is mandatory to submit a cash receipt through the online cash register. The contract states the status of an individual in a separate line. When selling products to an entrepreneur, there is a similar restriction of one hundred thousand and the need to issue a cash receipt.

Do you need a cash register for beer?

If you sell beer, then using a cash register is mandatory. It doesn’t matter whether you do it through a counter or a catering outlet - installing an online cash register is an integral part of doing business.

Previously, trade in alcoholic products, including beer, was regulated by the provisions of clause 10 of article 16. 171-FZ. However, with the introduction of amendments dated March 31, 2017, businesses are obliged to follow the norms of 54-FZ - as the priority of a special norm over a general one.

Do you need a cash register in a taxi?

Taxi drivers are required to use cash register equipment, but may not carry a cash register in the car, but punch receipts remotely.

Taxi drivers and operators are not required to provide customers with paper checks, but MUST punch the check and show the client the QR code, send the check by mail, or via SMS.

Does a courier need a cash register?

Couriers, like taxi drivers, are not required to carry a cash register with them, but are required to punch the receipt remotely and send the client a link, or a QR code of the receipt by email, SMS, or show it visually.

Changes in 2018 - 2019

Due to the complexity of the implementation of the program and the duration of its implementation in business structures, it was decided to shift the previously established deadlines.

On November 5, 2017, legislators adopted draft 186057-7, which amended Federal Law 290-FZ. Thus, until July 1, 2019, the following categories of entrepreneurs could take advantage of the deferment:

• organizations applying patents, common system taxation and simplified taxation system, providing services under subparagraphs 1-5, as well as 10-14 art. 346.43 Tax Code of the Russian Federation;
• entrepreneurs who provide services and carry out retail trade, do not have on staff the hired employees specified in paragraphs 6-9, paragraph 2 of Article 346.26 of the Tax Code;
• legal entities and entrepreneurs on imputation and patents engaged in vending;
• IP on patents that provide various services, listed in 346.43 Tax Code.

In 2019, the third wave of amendments to the law took place 54-FZ “On the use of cash register equipment”. Who should install an online cash register and when? How to register and where to service a cash register? What information should I include on the receipt and how can I avoid fines?

The transition to work under a new order is not just about buying new cash register equipment. Now you need to enter the names of goods in receipts, so you need a cash register program. Our free application Cash Desk MySklad supports this and all other requirements of 54-FZ. Download and try it now.

54-FZ. New procedure for using CCP from 2018

• Only individual entrepreneurs who sell goods of their own production, perform work or provide services and do not have employees received a deferment from online cash registers until 2021. employment contracts. In addition, couriers were freed from the obligation to punch checks, that is, there is no need to carry a cash register with them; they can use it remotely. We answered questions in detail about the new amendments to 54-FZ.
• Now CCP is also needed for all types of non-cash payments with individuals. We told you how to use the cash register, punch a receipt and make a return.
• The work scheme has changed since 2017 trade organizations from the tax authorities - after amendments to Law 54-FZ “On the use of cash register equipment”. Change affects most entrepreneurs. The new procedure for using cash register systems suggests that sales data from each issued check must be transmitted to the tax office via the Internet through a fiscal data operator (FDO). You need to conclude an agreement with such an operator.
• Entrepreneurs can now only use cash registers with a fiscal drive (FN). FN is needed to record and store information about calculations that are carried out on cash registers. All cash registers approved for use are included in the Federal Tax Service register. The tax office has already certified more than 100 new CCP models from different manufacturers. A register of fiscal drives is also maintained. Read more: cash registers in 2020 >>
• You can register an online cash register with the tax office via the Internet, but only after signing an agreement with the OFD. But you don’t have to contact the central service center anymore. The mandatory conclusion of an agreement with a technical service center is no longer required to use the CCP. The entrepreneur himself decides whether to choose a central service center or another service center or do everything yourself.
• From January 1, 2019, the online cash register must support the fiscal data format 1.05 and the VAT rate of 20%. It is no longer possible to work without updates. Read more about the transition to FFD 1.05 and VAT 20% >>
• Although the transfer of data to the tax office has become an online procedure, Law 54-FZ “On the Application of Cash Registers” does not contain provisions stating that it is not necessary to issue a paper check in 2020. At the buyer's request, you need to send him a document by email or SMS in addition to the one printed on the cash register. Electronic check is equivalent to paper. In this case, the courier may not punch the cash receipt. It is enough to show the buyer the QR code that will download the electronic one. You don’t have to take the cash register with you: you can use it remotely.
• Since 2018, the CCP Law requires more data to be indicated on checks and strict reporting forms. For example, a list of sold goods (indicating prices, discounts), the serial number of the fiscal drive and the phone number or email of the buyer, if the document is transmitted electronically. New mandatory details for CCP and BSO checks in 2020 >>
• Entrepreneurs with patents and UTII were also affected by changes in 54-FZ: in 2018, they also began to install cash registers, although previously they were generally exempt from using cash registers. Only individual entrepreneurs who sell goods of their own production, perform work or provide services and do not have employees under employment contracts received a deferment for online cash registers until July 1, 2021. All others, including UTII and patent, were required to deliver the cash register by July 1, 2019. Read all about delays for online cash registers >>
• The costs of purchasing a cash register can be deducted from tax - up to 18,000 rubles for each device. But not everyone.
• The law on CCP since 2018 has not affected everyone. Some organizations are completely exempt from using cash registers. Find out who doesn't have to sign up for an online checkout >>
• You can also deregister a cash register without visiting the tax office - through Personal Area on the Federal Tax Service website. But the tax office can do this forcibly.
• Checks from payments to the bank account. From July 1, 2019, an entrepreneur is required to issue a cash receipt when payment is received from an individual to the organization’s bank account.
• Prepayment receipts. From July 1, 2019, you need to issue two checks. One - upon receipt of an advance payment, and the second - upon the transfer of goods or provision of services. Good news: in MyWarehouse it is very simple.

Using cash registers in 2020 - what it looks like in practice

When the cash register is registered, the seller begins to work with it. The use of cash register systems in 2020 is generally no different from usual work. The buyer pays for the goods and receives a receipt - now electronic. Fiscal registrar sends information about sales or returns to the fiscal data operator. The OFD processes the information, sends confirmation back to the cash desk, and the data to the tax office. All information is transmitted in parallel with the registration of the check, that is, the customer service time does not change.

New rules for the use of cash registers in 2018 helped the state make trade transparent. But for entrepreneurs, re-equipping the cashier's place is an additional cost. The Ministry of Finance calculated that in 2018, CCP cost an average of 25,000 rubles. Online cash register for a store: how much does it cost and how to save >>

At the same time, individual entrepreneurs with a patent and UTII can return up to 18,000 rubles for each cash register: since 2018, there has been such an amendment to the law on cash register machines. To do this, you need to contact the Federal Tax Service for a tax deduction. Moreover, you can get it not only for purchasing a cash register, but also for services for setting it up and connecting it to the OFD. Tax deduction for the purchase of cash registers: mandatory requirements >>

What are the consequences of incorrect use of cash register equipment in 2020?

The tax office has already issued the first fines for violating the requirements of 54-FZ. For failure to use a new cash register, an entrepreneur may be fined 25–50% of the amount passed through the cash register, but not less than 10,000 rubles. Organizations - 75–100%, but not less than 30,000 rubles. For using a cash register that does not comply with the requirements of the law, an individual entrepreneur faces a fine of up to 3,000 rubles, and a company - up to 10,000 rubles. In the event of a repeated violation, if the settlement amount is more than 1 million rubles, the activities of the entrepreneur or organization may be suspended for up to 90 days.

Since July 1, 2018, fines for incorrect use of cash registers have increased. Amendments have been made to the Code of Administrative Violations - now they will also punish for fictitious cash register checks. They will be able to recover up to 40,000 rubles from companies, and up to 10,000 rubles from individual entrepreneurs. The Federal Tax Service will also be able to fine organizations up to 100,000 rubles, and entrepreneurs up to 50,000 rubles for incorrectly indicated goods on a receipt or untimely transmission of fiscal data. If an individual entrepreneur or company is caught violating it again, and the settlement amount is more than 1 million rubles, the fine will range from 800,000 to 1 million rubles.

In addition, tax officials will have the right to block the operation of cash registers that were used during the violation. This will be possible in the presence of two witnesses or using video recording.

What to do?

For individual beneficiaries, the transition to new order work ended on July 1, 2019, but for most entrepreneurs it had already arrived on July 1, 2018. Therefore, you need to buy equipment now. There is no longer any place to put it off: keep in mind that the process may take a long time - the required cash register may not be available, you will have to wait for delivery, registering the cash register will also take some time. And then you will also need to set up a cash register, select and install a cash register program, check all this for compatibility and learn how to work.

The transition will be much easier and faster with a ready-made solution. We offer a turnkey online cash register: in one set - a cash register with a fiscal drive, a subscription to the OFD and a convenient cash register program. There is no need to wait for delivery - all equipment is in stock. We will help you set up everything and teach you how to use the program. The solution is proven and reliable: last year it was already tested by our users, who were part of the first wave of implementation of online cash registers.

Experts predict a shortage of fiscal drives on the market, which will lead to inflated prices for them. According to the Chamber of Commerce and Industry of the Russian Federation, today FNs are produced much less than cash registers, and delays in deliveries reach three months.

So start the transition now - without waiting until the deadline. And MySklad will help you save time, nerves and money. The cost of our Economy set is covered by tax deduction. And our cash register program is compatible with new cash register models, does not require installation or expensive implementation, and is suitable for automating any number of retail outlets.

Reliable with us! MySklad is an official participant in the first experiment with online cash registers: a pilot project that was carried out back in 2015. Then, for the first time, the first few thousand cash registers were equipped with a module that transmits data to the Federal Tax Service. The project was considered successful and was implemented throughout Russia.

Application of CCT under the simplified tax system in 2020

For individual entrepreneurs, the use of cash register under the simplified tax system in 2018 was necessary, as well as for legal entities. Only those companies and entrepreneurs on a simplified basis that provide services to the public received the right to defer until July 1, 2019. Instead of using cash registers, they can still issue strict reporting forms to clients.

Application of cash register systems in the provision of services to the public in 2020

No, in 2020 this is not necessary - provided that the individual entrepreneur or company issues strict reporting forms to clients.

Will individual entrepreneurs on a patent receive a deferment for the use of CCP in 2020?

Also watch the recording of our seminar, where the head of the sales department at MySklada, Ivan Kirillin, spoke about the changes in 54-FZ.

Note, On July 15, 2016, the law on online cash registers came into force (Federal Law No. 290 of July 3, 2016), according to which most companies and individual entrepreneurs must switch to new cash registers from 2017.

It is possible to register a cash register without an online transfer function, according to the rules specified in this article, only until February 1, 2017 (with the right to work at such a cash register until July 1, 2017).

From February 1 to July 1, 2017, you can only register an online cash register. During the specified period, LLCs and individual entrepreneurs must switch to new devices. At the same time, re-registration (deregistration) of old cash registers is allowed.

Do I need a cash register for individual entrepreneurs and LLCs?

Using a cash register in entrepreneurial activity regulated by regulations Federal Law of May 22, 2003 No. 54 - Federal Law “On the use of cash register equipment when making cash payments and (or) payments using payment cards”.

In accordance with Federal Law No. 54 of May 22, 2003, individual entrepreneurs and LLCs carrying out settlements cash cash or accepting bank cards are required to use cash register equipment (CCT).

However, there are a number of exceptions that allow some individual entrepreneurs and organizations to conduct business without using a cash register:

Based on the results of the experiment, the “experimental subjects” did not really have time to feel anything useful or negative from this idea; in turn, the “experimenters” made the decision that our country is ready for such a practice quite quickly.

Thus, from April 2016, businessmen could voluntarily begin registering cash register systems with the function of online data transfer with the tax authorities. It is mandatory to make the transition to modern cash registers before July 1, 2017.

note that this reform did not bypass those entrepreneurs who are currently exempt from using a cash register (payers of PSN and UTII). They will also be required to apply online cash register without fail. This will happen on July 1, 2018.

Fines for violations of the use of a cash register

Supervision over the correct use of cash register equipment is carried out by employees of the Federal Tax Service, who also have the right to issue fines.

Non-use of CCP:

• For officials - from 25% to 50% of the purchase amount, but not less than 10,000 rubles.
• For legal entities - from 75% to 100% of the purchase amount, but not less than 30,000 rubles.

Repeated non-use of CCP:

• For officials – disqualification from 1 to 2 years;
• For individual entrepreneurs and companies – suspension of activities for up to 90 days.

Cash register reporting and cash discipline

When using a cash register, you must complete the following documents:

1. Act on translation of readings and registration of meters ( form KM-1) – is completed when putting a new cash register into operation, as well as in situations where the cash register counters have been reset to zero (when replacing fiscal memory or other repairs at the service center).
2. Act on taking meter readings ( form KM-2) – issued when a cash register is repaired or when it is transferred for work to another organization.
3. Certificate of return of funds ( form KM-3) – issued when returning funds to customers for unused cash receipts(including for erroneously punched checks).
4. Cashier-operator's journal ( form KM-4) – drawn up to record all transactions on the cash register. Entries in the journal are made by the cashier based on the Z-report readings taken. A separate journal is kept for each cash register.
5. Magazine by form KM-5– issued in organizations operating without a cashier-operator (in cases where cash registers are installed on store shelves or for waiter work).
6. Help report from cashier-operator ( form KM-6) – prepared by the cashier based on the Z-report every working day (shift). It reflects the readings of cash register counters and revenue for the day. The cashier submits the report along with the revenue according to the cash receipt order to the head of the organization. In small organizations, the cashier hands over the money directly to the bank collector.
7. Information about KKM counter readings ( form KM-7) – used to compile a summary report on cash register counter readings and revenue for the working day (is an appendix to the cashier-operator’s certificate report).
8. Call log for technical specialists ( form KM-8) – is led by a specialist from the central service center, who takes notes on the work performed. The journal is kept by the head of the organization.