Who is exempt from the obligation to use cash registers (online cash desks) until 07/01/2021 and who is exempt indefinitely. Federal Law No. 54-FZ dated May 22, 2003. Responsibility for violations of the legislation on CCP.

The rules for the use of cash registers in Russia are regulated by the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash registers when making settlements in Russian Federation».

From February 1, 2017, the Federal Tax Service registers only online cash desks that meet the following mandatory conditions:

• the cash desk has a fiscal drive;
• it is able to transmit information about broken checks to the Federal Tax Service via the Internet;
• the existence of an agreement with a fiscal data operator (OFD), through which information is transmitted to the Federal Tax Service.

Who is exempt from the use of CCP until 07/01/2021

Clause 1 of Article 2 of Federal Law No. 129-FZ dated June 6, 2019 “On Amendments to the Federal Law “On the Use of Cash Registers in Making Settlements in the Russian Federation”:

Establish that individual entrepreneurs who do not have employees with whom employment contracts, when selling goods own production, performance of works, provision of services have the right not to use cash registers when making payments for such goods, works, services until July 1, 2021.

Who is exempted from the use of online cash registers indefinitely

According to Article 2 of Federal Law No. 54-FZ of May 22, 2003 (as amended on June 6, 2019), the following subjects are exempted from the use of cash registers without a time limit:

1. Credit organizations.
2. Organizations and individual entrepreneurs in the implementation of the following activities:
   • sale of newspapers and magazines on paper;
   • sale of securities;
   • provision of food for students and employees educational organizations during training sessions;
   • trade in retail markets, fairs, exhibition centers with some exceptions;
   • peddling of food and non-food products, with some exceptions;
   • sale of ice cream in kiosks, as well as sale of non-alcoholic beverages, milk and drinking water by bottling;
   • trade from tankers with kvass, milk, vegetable oil, live fish, kerosene, seasonal trading waddle vegetables;
   • acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
   • repair and coloring of footwear;
   • production and repair of metal haberdashery and keys;
   • supervision and care of children, the sick, the elderly and the disabled;
   • realization by the manufacturer of products of national art crafts;
   • plowing gardens and sawing firewood;
   • porter services at stations and ports;
   • renting (hiring) of own residential premises by an individual entrepreneur, including jointly with parking spaces;
   • retail sale of shoe covers.
3. Sole proprietorships applying the patent system of taxation, with some notable exceptions.
4. Individual entrepreneurs applying the special tax regime "Tax on professional income".
5. Organizations and individual entrepreneurs making settlements in remote or hard-to-reach areas, with some exceptions.
6. Pharmacy organizations located in feldsher and feldsher-obstetric centers located in rural settlements.
7. Cash register equipment may not be used in the provision of services for religious rites and ceremonies, as well as in the sale of objects of religious worship and religious literature.
8. Cash registers are not used when making non-cash settlements between organizations and (or) individual entrepreneurs, with the exception of settlements carried out by them using an electronic means of payment with its presentation. *
9. Cash register equipment may not be used when making cashless payments:
   • associations of real estate owners, housing, housing and construction cooperatives for the provision of services to their members and when they accept payment for housing and utilities;
   • educational organizations in the provision of services to the population in the field of education;
   • physical culture and sports organizations in the provision of services to the population in the field of physical education and sports;
   • houses and palaces of culture, clubs and other similar enterprises in the provision of services to the population in the field of culture.
10. Cash register equipment may not be used by individual entrepreneurs when selling from hands or from a tray entrance tickets and subscriptions to visit state and municipal theaters.

* An electronic means of payment that can be presented is a corporate bank card linked to a current account. In order not to have to use an online cash register, payments with the presentation of such business cards will have to be excluded.

The information above is presented in an abbreviated form, you can read it in full in Article 2 of the Federal Law of May 22, 2003 No. 54-FZ.

Obligation of buyers to punch a cashier's check

Are organizations and individual entrepreneurs required to use cash registers when paying for goods and services in cash or with a corporate card linked to a current account?

So, in accordance with paragraph 1 of Article 1.2. federal law No. 54-FZ “Cash register equipment ... is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they carry out calculations, with the exception of cases established by this Federal Law.

Calculations under article 1.1. Federal Law No. 54-FZ is "... reception (receipt) and pay Money in cash and (or) non-cash for goods, works, services...”

According to the definition of the concept of "calculations", paragraph 1 of Article 1.2. and paragraph 9 of Article 2 of Federal Law No. 54-FZ, all organizations and individual entrepreneurs are required to apply CCP when payment funds for goods, works, services in cash and (or) in a non-cash manner with the presentation of an electronic means of payment.

However, in paragraph 2 of Article 1.2. Federal Law No. 54-FZ states that “When making a settlement, the user is obliged to issue a cash receipt ... to the buyer (client) ...” There is no mention of issuing a check to the seller.

In addition, Article 4.7 of Federal Law No. 54-FZ lists the mandatory details of a cash receipt, among which are “sign of settlement (receipt of funds from the buyer (client) - receipt, return to the buyer (client) of funds received from him, - return of income, issuance of funds to the buyer (client) - expense, receipt of funds from the buyer (client) issued to him, - expense refund)". There is no mention of the issuance of funds to the seller.

In practice, these two arguments are unlikely to be taken into account by tax authorities in favor of organizations and individual entrepreneurs.

But there is an option, confirmed by paragraph 2 of the Letter of the Federal Tax Service dated 10.08.2018 No. AC-4-20 / 15566@, when the buyer and seller can draw up a settlement with one check, punched by the seller of goods, works, services. This is possible when making settlements by an accountable person of the organization or individual entrepreneur.

Until 07/01/2019, the TIN of the buyer is not indicated on the cash receipt issued to the accountable person, and from 07/01/2019 the TIN of the buyer must be indicated without fail. Read more about this in the Letter of the Federal Tax Service No. AS-4-20/15566@ dated August 10, 2018.

Responsibility for violations of the legislation on CCP

Code of the Russian Federation on Administrative Offenses dated December 30, 2001 No. 195-FZ (as amended on May 29, 2019).

Article 14.5. Sale of goods, performance of work or provision of services in the absence of established information or non-use of cash registers in cases established by federal laws:

2. Non-use of cash registers in established by law of the Russian Federation on the use of cash registers in cases -

shall entail the imposition of an administrative fine on officials in the amount of one fourth to one second of the amount of the amount of the calculation carried out without the use of cash registers, but not less than ten thousand rubles; for legal entities - from three fourths to one amount of the amount of the settlement carried out using cash and (or) electronic means payment without the use of cash registers, but not less than thirty thousand rubles.

3. Repeated commission of an administrative offense provided for by paragraph 2 of this article, if the amount of settlements made without the use of cash registers amounted, including in the aggregate, to one million rubles or more, -

entails against officials suspension for a period of one to two years; in relation to individual entrepreneurs and legal entities - administrative suspension of activities for up to ninety days.

4. The use of cash registers that do not meet the established requirements, or the use of cash registers in violation of the procedure for registering cash registers, the procedure, terms and conditions for its re-registration, the procedure and conditions established by the legislation of the Russian Federation on the use of cash registers its application -

5. Non-submission by an organization or an individual entrepreneur of information and documents at the request of tax authorities or submission of such information and documents in violation of the deadlines established by the legislation of the Russian Federation on the use of cash registers, –

shall entail a warning or the imposition of an administrative fine on officials in the amount of from one and a half thousand to three thousand rubles; on legal entities - a warning or the imposition of an administrative fine in the amount of five thousand to ten thousand rubles.

6. Non-direction by an organization or an individual entrepreneur when using cash register equipment to the buyer (client) of a cash receipt or form strict accountability V electronic form or non-transfer of the specified documents on paper to the buyer (client) at his request in the cases provided for by the legislation of the Russian Federation on the use of cash registers, -

entails a warning or the imposition of an administrative fine on officials in the amount of two thousand rubles; for legal entities - warning or imposition of an administrative fine in the amount of ten thousand rubles.

How will retail trade take place without cash registers? Under what conditions does an individual entrepreneur have the right to work and make cash payments with a buyer without a cash register? When can I work on the simplified tax system or on UTII without a cash desk? All of the above questions are discussed in detail in this article.

Does an individual entrepreneur have the right to conduct cash settlements with a buyer without cash equipment in 2019?

Work without a cash register (KKM) in 2019 is possible for an entrepreneur if he:

• pays to the budget a single tax on imputed income (UTII);
• instead of issuing receipts for the goods to the buyer, he makes settlements using strict reporting forms (BSO);
• trading is carried out in several types of business activities, for which the Tax Code of the Russian Federation and the laws of the Russian Federation allow doing business without a cash register in 2019;
• works in remote or hard-to-reach places.

Officials of the regional administration determine the degree of remoteness of the territory - the settlement in which the individual entrepreneur can trade, and establish a special list of such points. At the same time, individual entrepreneurs are forbidden to work without cash equipment in cities, district centers.

Trade of individual entrepreneurs without the operation of cash equipment in 2019

The list of activities for which an individual entrepreneur has the right to trade without the use of cash equipment is limited.

An individual entrepreneur may not use cash equipment in the following cases:

• if the individual entrepreneur is engaged in the sale of ice cream in a kiosk;
• has the right to trade in dairy products, beer and kvass drinks, sunflower oil, fish products and kerosene, which are located in tanks;
• trades in various products in a school or student canteen;
• sells tea on the train;
• works in a kiosk if newspapers and magazines account for at least 50% of the turnover. In this case, the proceeds from the sale of such products must be accounted for separately.

List of additional marketable products, which the individual entrepreneur has the right to trade, is determined by the regional authorities;

• sells lottery tickets, postage stamps at face value;
• is engaged in the sale of tickets for travel by tram, trolleybus;
• sells religious books in a church or other religious place.

An individual entrepreneur has the right to trade without cash equipment at exhibition events or markets. At the same time, individual entrepreneurs are prohibited from selling products in containers and pavilions.

If an individual entrepreneur has a car shop (tonar), a car shop, a van (trailer), in this case, cash equipment must be installed.

When trading apples from a truck, an individual entrepreneur may not use, but only after passing the audit by auditors, this truck for the safety of the goods.

If an individual entrepreneur sells vegetable products, watermelons waddle, then in this he has the right not to operate cash register equipment.

Without the use of cash equipment, an individual entrepreneur can trade from trays or baskets that are covered plastic wrap or a tarp. At the same time, if an individual entrepreneur trades technically complex goods from a tray, then he must use cash registers.

If an individual entrepreneur sells goods that must be in special storage conditions, then in this case, cash equipment must also be used. For example, an individual entrepreneur has the right to sell potatoes without KKM. However, when selling frozen fish, an individual entrepreneur must use a cash register.

In addition, an individual entrepreneur may not use cash equipment, working on a patent taxation system. When working on a patent, an individual entrepreneur can, for example, be engaged in the sale of services in a trading floor, the area of ​​\u200b\u200bwhich is 50 square meters. m. maximum.

At the same time, individual entrepreneurs who sell retail have the right to work on a patent.

As a result, without the use of cash registers, an entrepreneur can do business in a stationary point of sale, square trading floor which is equal to 50 sq. m. maximum or no trading floor at all, as well as in a non-stationary room for trading.

If the individual entrepreneur makes cash payments on UTII

If a businessman pays UTII, then he also has the right to work and make cash payments with the buyer without a cash desk. In this case, an individual entrepreneur can sell products without operating a cash desk in a pavilion, the area of ​​\u200b\u200bthe trading floor of which is 150 square meters. m. maximum.

Also, a businessman may not operate the cash desk in such situations:

• in stationary premises for trade that do not have a trading floor;
• in a trading non-stationary room that is not used when working on a patent.

They may not use the cash desk and individual entrepreneurs who own a catering facility in which there is no trading floor or its area is 150 square meters. m. maximum.

In addition, without the use of cash equipment, an individual entrepreneur can be engaged in the sale of services to the population, however, when making settlements with a client, the entrepreneur must use strict reporting forms.

As a result, trading without cash equipment on UTII, the individual entrepreneur, at the request of the buyer, must issue him a check for the goods, a receipt or a document by which you can accept cash from the client for a service or product.

Settlements with the buyer on the simplified tax system and cash register: is it necessary to use the cash desk in 2019

Federal Law No. 54 of May 22, 2003 reflects the rules for using KKM, on which an individual entrepreneur makes payments in cash or using a bank card.

By law, an individual entrepreneur must operate cash equipment if, when selling goods, performing work and providing services, he pays with a client with a bank card or cash.

However, there are several nuances:

• if the individual entrepreneur makes all payments through the current account. However, he does not use cash. In this case, the IP has the right not to use the cash register.

However, in this case, the question arises: are all IP buyers ready for such payment conditions under which it is not possible to purchase goods for cash? In particular, it is difficult to trade with individuals using non-cash payments;

• when providing certain services to the public, the IP may not operate the KKM, but is obliged to issue strict reporting forms. How an individual entrepreneur works with such a payment document is described in detail in various legal acts, which regulates their accounting, procedure, form, features of their storage and destruction;
• if the IP works in a hard-to-reach place. The list of remote areas and cities approved by the State Duma of the Russian Federation;
• if the individual entrepreneur works in a pharmacy and a medical assistant's station in the village;
• if the individual entrepreneur is engaged in some specific activities. For example, it accepts raw materials for recycling and glass containers from the population (except for scrap metal);

All list certain types activities can be found in Art. 2 of the above law.

As a result, it turns out that the type of legal form, the use of the simplified tax system can not be taken into account when deciding whether an individual entrepreneur should use a cash desk. In this case, attention should be paid to the type and location of a certain type of activity;

• if an individual entrepreneur pays tax on UTII or on a patent, then the use of cash equipment is not considered mandatory. However, the client has the right to demand, and the individual entrepreneur is obliged to give a check for the goods or a similar document.

If the IP belongs to one of the above exceptions, then there is no need to buy a KKM and formalize it. For other individual entrepreneurs working on the simplified tax system, this is a prerequisite.

Checkout and online store

When working in an online store, an individual entrepreneur has several questions.

Some entrepreneurs who work on the World Wide Web are confused by the fact that a client orders goods online. In this case, the individual entrepreneur cannot knock out a check for the goods after the client has transferred money to him.

First, ordering goods on the Internet is not by bank transfer, because the client gives cash to the IP through the bank. IP can do everything commodity transactions with buyers using bank transfers, and then cash equipment is not needed.

Secondly, the individual entrepreneur punches a check for the goods before accepting cash from the client. In this case, before accepting the order, the individual entrepreneur transfers cash to the courier. There is a certain legal conflict and discrepancy between the provisions of legal acts.

But the courier should not have cash equipment with him. Otherwise, it will be necessary to issue a separate cash register equipment for him and get a job as a cashier.

As a result, when trading in an online store, cash is used, therefore, in 2019, an individual entrepreneur will have to use cash registers.

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One of the important advantages of the special UTII tax regime for taxpayers was the exemption from the obligation to use cash registers. But the use of KKM since 2016 for UTII has changed due to the adoption of amendments to Law No. 54-FZ of 05/22/2003. And if before that organizations and individual entrepreneurs on UTII clearly knew that the issues of using cash registers, responsibility for not using them do not concern, now we need to carefully consider the adopted changes and pay attention Special attention for the effective date of the changes.

Application of KKM in 2016-2017 for UTII

First of all, it must be said that UTII payers, like other taxpayers, in 2016-2017 have the right to be guided by the previous rules. That is, there are no requirements for work under the new rules in 2016-2017. The first important conclusion is that the use of CCP for UTII in 2016-2017 is not mandatory. But the changes are fundamental, and the point is not even that special modes will have to use cash desks. The fiscal approach to cash payments has changed.

In 2016, the old rules were preserved - the UTII payer may not use KKM, subject to the issuance of a document confirming the receipt of cash. For example, a check printer is often used, for UTII this is a very convenient option - on the one hand, you do not need to register with the tax authorities, on the other hand, this allows you to exercise internal control and we can say that it creates psychological confidence for the buyer who has received the usual one. Also, in the case of issuing strict reporting forms, there is no obligation to apply cash machine for individual entrepreneurs at UTII in 2016-2017.

But the right to not use cash registers is available only if all the requirements for the UTII payer are met. If the taxpayer on UTII has lost the right to use the special regime, then he is obliged to use cash registers. At the same time, according to the position of the regulatory authorities, it is necessary to use the cash desk from the beginning of the quarter in which the violation of the requirements was committed (Letter of the Ministry of Finance dated 15.01.2016 No. ED-4-2 / ​​328@ regarding the loss due to the excess of the number of employees).

It is obvious that “retroactively” it is impossible to register KKM for individual entrepreneurs and organizations on UTII in 2016-2017, therefore, in judicial order there will be a chance to challenge. But it must be taken into account that the tax authorities, guided by this position, may be held administratively liable for non-use of CCPs. Fines for such a violation, according to part 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation, range from 3,000 to 4,000 rubles for individual entrepreneurs, and from 30,000 to 40,000 rubles for organizations.

The use of cash registers. Changes in 2016-2017 for UTII

Signed on July 3, 2016, Law No. 290-FZ established that now UTII payers will also have to use cash registers - from July 1, 2018 (clause 7, article 7 of Law No. 290-FZ).

The main novelties introduced into Law No. 54-FZ of May 22, 2003:

• a fundamental change in the information transfer scheme. In the new cash registers, data on cash settlements will immediately be automatically transmitted to the tax authority, through the operator of fiscal data;
• a strict reporting form is equated to a cashier's check. BSO and check can be sent to the buyer electronically
• all registration actions can be carried out independently through a personal account
• the use of cash registers will be mandatory when providing services, payers of UTII and under the patent taxation system.

But, despite the above significant changes, the use of KKM for UTII in 2016-2017 is not necessary.

Therefore, before the transition, you can apply the currently valid documents for cash settlements. The Ministry of Finance of Russia indicated that settlements could be with the issuance of documents drawn up in accordance with Law No. 54-FZ in the old version, which was in force until 07/15/2016. These documents can be applied until July 1, 2018, that is, until the transition to KKM for UTII (Letter of the Ministry of Finance dated July 29, 2016 No. 03-11-11 / 44811).

The changes provide for a phased transition, but until July 1, 2018, application for everyone can only be on a voluntary basis (clause 5, article 7 of Law No. 290-FZ). Only from 2018 will the use of KKM with UTII become mandatory. And UTII payers have time to prepare for work in the new conditions. During this time, many unclear issues will be settled, new cash registers will appear. In the meantime, IP and LLC on UTII can work without KKM.

Cash register (KKM) used to register the fact of making a purchase and printing a receipt confirming the successful completion of the transaction. KKM simplify the process of supervision government bodies for the movement of funds in enterprises, for the posting of incoming cash. This material will help you understand whether a cash register is needed for UTII and what are the features of its use.

Cash registers distinguished primarily by the presence or absence of a fiscal drive(chips for storing data on all recorded operations). The installation rules at the KKM enterprise are regulated by the law of May 22, 2003 N 54-FZ.

ATTENTION! Starting from the reporting for the IV quarter of 2018, the new form tax return for single tax on imputed income, approved by Order of the Federal Tax Service of Russia dated June 26, 2018 N ММВ-7-3/414@. You can generate a UTII declaration without errors through, which has a free trial period.

The need to purchase KKM for companies on UTII disappeared in 2009, as a law was passed allowing them to operate without a cash desk. This was motivated by the fact that the taxation of firms on UTII does not depend on the amount of cash receipts or, conversely, costs. UTII is a special regime in which the amount of tax is determined on the basis of fixed values ​​calculated on the basis of physical performance indicators.

However, from the moment the President signed Federal Law No. 290-FZ on changes in the procedure for using cash registers, all enterprises will have to purchase cash registers, regardless of which taxation regime they are subject to.

Confirmation of receipt of funds by enterprises on UTII

Enterprises on UTII can be divided into groups:

1. Those that are engaged in the provision of services (at the same time they issue a BSO (it was relevant until 07/15/2016));
2. Those that are engaged in other activities (at the same time, they issue any primary document confirming the receipt of money).

About Strict Reporting Forms

About other supporting documents

If the company issues a document other than the BSO, it must be given to the client if he asks for it:

• Cash check. If the company decides to issue to customers cash receipts, for this purpose, she can purchase a check printing machine (ChPM) or the simplest cash register (you can even use it), which does not need to be registered with the tax office.
• Sales receipt. It must have the designation “sales receipt”, include information about the name of the company, PSRN, TIN, KPP, the date of the transaction, the goods purchased, their quantity and cost, and the seller.
• Cash receipt order (PKO). Contains all the data required for a sales receipt.

Do I need a cash register for UTII (IP on UTII)

Until July 15, 2016, the obligation of the individual entrepreneur (engaged in the provision of services to the population) on the “imputation” was to issue a BSO to each client who paid for the service. Now any document confirming the receipt of money will be sufficient. To date, an individual entrepreneur must issue a BSO only in the case of cash settlements with individual. If only settlements with individuals take place in the activities of an entrepreneur, the installation of a cash register is not required (until 2018, until you have to acquire an online cash register).

If the IP on the “imputation” regularly accepts cash and / or bank cards for payment from LLC, OJSC, other entrepreneurs, the purchase and connection of a cash register becomes a mandatory requirement for him. Exceptions are (for more details see Art. 2 laws 54-FZ):

• sale of newspaper and magazine products (accounting for earnings from the sale of related products is kept separately, and the share of trade turnover, which accounts for the sale of newspapers and magazines, is at least half);
• transfer of shares;
• issuance of tickets in public transport;
• food delivery to students and staff educational organizations during classes;
• sales at places specialized for trade (except for tents and similar points of sale);
• peddling sale of non-food products;
• kiosks selling ice cream and draft non-alcoholic drinks;
• sales from a tank truck;
• redemption of glass containers, salvage;
• shoe repair;
• Production of keys;
• caring for children and people with disabilities;
• sale of folk art products. crafts;
• activities for chopping firewood and plowing land;
• porter work;
• renting out housing to an individual entrepreneur, which he owns as an owner.

In addition to the above, the cash desk may not be used by an individual entrepreneur who has registered his enterprise in a place remote from large settlements and in hard-to-reach areas(the list of such places is approved by law).

Although the use of cash registers by enterprises on UTII until the summer of 2018 was optional, many founders still bought cash registers, if only in order to make it easier to control cash flows and stop employee dishonesty.

Do I need a cash register for LLC on UTII

Starting from July 1, 2018, each legal entity in the UTII regime must buy and register an online cash desk and carry out cash transactions only through it in order to avoid penalties against their enterprise.

When a legal entity sells excisable products, cash settlements are carried out only through a cash register. Excisable goods include:

• alcohol;
• tobacco;
• perfumery, cosmetics.

Conclusion: LLC on UTII is allowed not to use cash registers, especially since the tax payable is calculated on the basis of physical indicators, and not cash flows. However, there is a list of areas of activity for which a cash desk is still required.

Is it possible to use check printing machines

Receipt printing machine (CPM)- the same cash machine, but without ECLZ, which does not require registration with the Federal Tax Service. Such devices are used when an entrepreneur or organization, by law, can not use the cash desk for settlements with clients, but the founder prefers to control employees and the amount of cash receipts. Simply put, the law does not require a car, but the business owner needs receipts for all payments. In such cases, it was possible to purchase a CCP, simply not register it with the IFTS authorities, however, the CPM will cost much less, plus it will not require an annual replacement of the ECLZ. Maintenance of a check printing machine will cost about one hundred rubles a month. And all data stored in the CIM is the property of the organization.

NIM for IP

When checking the tax office of an individual entrepreneur, the check printing machine will not be given attention, since its presence is the prerogative of the individual entrepreneur. Checks printed by CIM do not contain all the information required to appear, for example, on a sales receipt. The purchased goods or services, their quantity will not be indicated here. Daily earnings must be recorded in the journal of the cashier-operator. The procedure for using the CPM should have been issued by the IP in an order. Also, the sole proprietorship will retain the obligation to maintain a cash book.

NIM for OOO

A legal entity, unlike entrepreneurs, cannot but have cash registers, since it is obliged to keep accounts, and an individual entrepreneur is not obliged. Organizations will be forced to pay heavy tax penalties if they discover that accounting records are not kept.

When an LLC does not acquire a cash register, the tax office obliges it to provide the client with documents with the data displayed in them, the list of which is regulated. This is where CIM can come in handy, since the company's details are written on the checks it issues.

If an organization uses a check printing machine, it still keeps records, fills out cash book, pays off with counterparties and submits balance sheets and data on cash receipts and expenditures to the Federal Tax Service Inspectorate. Due to the fact that the capabilities of the NIM are very limited, the issuance of a check remains optional. A check is issued only at the request of the buyer, and therefore there is little point in purchasing a check printing machine.

When should you switch to online banking?

The whole point of the transition to an online cash register is that the IFTS decided to exercise tight control over all cash transactions Individual entrepreneurs and organizations using the so-called online cash register. The main innovation of such cash desks is that they "know how" to send information to the tax authorities about the movement of money over the Internet. The intermediary between KKM and the IFTS is the fiscal data operator (OFD), with which it is necessary to first conclude an agreement on the provision of such services. In addition, the network connection function made it possible to issue checks for making payment for the purchase in electronic form, they came to the client on a mobile, tablet and PC, if desired. Until 01/01/2018, the issuance of paper checks will still be possible, but after this date there will be a final full transition from paper checks to electronic ones.

Since the entry into force of the above law (namely, from July 15, 2016), the purchase and installation of an online cash register was carried out voluntarily, the old cash registers could still be left, but it was no longer possible to register. Since July 1, 2017, it has become impossible to use such old versions of cash registers that were registered several years ago, and companies that cannot operate without cash registers had to purchase online cash registers.

Now let's go directly to the entrepreneurs and legal entities who chose UTII as the taxation system. If a company on the “imputation” provides services and confirms their payment by issuing strict reporting forms (SRF), it will have to switch to an online cash desk from 07/01/2018. and immediately start sending e-checks to customers. Up to this point, you can work according to the old scheme:

• firms earning on the provision of services (it is still necessary to issue BSO);
• retail companies;
• other individual entrepreneurs and legal entities that previously worked legally without cash desks.

If a company on UTII sells alcohol, it already needed to connect an online cash register. At the moment, the amount of the fine for untimely connection of the online cash register or the lack thereof is from 30 to 40 thousand rubles for the organization and from 3 to 4 thousand rubles for the founder. In the future, it is planned to raise the amount of the fine:

• up to 75-100% of the amount of money that passed “past the cash desk” (minimum 30 thousand rubles) for the company;
• up to 25-50% of the same amount for the founder (minimum 10 thousand rubles).

Analysis of cash registers

To begin with, we divide all existing KKM into:

• autonomous;
• passive.

Passive KKM differs only in that it has a port for connecting a PC, however, it also does not provide for the introduction of promotion conditions or discount program. The following stages of development of CCM:

• active (POS terminal);
• contemporary cash register.

Active cash register was developed taking into account the needs of the enterprise in conducting complex operations, they differ from each other in the way of installing the fiscal fee (EKLZ):

• in the system unit (unchangeable configuration, dependence on the KKM seller);
• fiscal registrar (possibility of replacement of parts and software).

Since the entry into force of the law 54-FZ, they began to distinguish between KKM and PTK:

• KKM (cash register) able to function without a PC;
• PTK (software and hardware complex) only works with software. (Today, all cash desks need software)

The main characteristics of the online cash register:

Permitted online cash registers

Online cash desks are presented in the following list:

Regulations on the topic

Regulatory acts are represented by the following list of documents:

Common Mistakes

Mistake #1: Buying an online cash register without checking if it is on the list of approved ones.