Who may not have a cash register. Cash register for individual entrepreneurs and LLC: new rules of the game

Owners own business they know firsthand how many difficulties are associated with opening or developing their own business. What are they all worth legal niceties relating to the use of accounting tools for the receipt and expenditure of funds. For most individual entrepreneurs, the question is particularly acute whether a cash register is required to be used and whether it is possible to conduct business without using it.

Do I need a cash register for IP in 2019

To begin with, it is important to clarify what is meant by this concept. Cash registers (hereinafter referred to as KKM, KKT) are equipment that helps tax and other government bodies exercise supervision and control. With the help of KKM, the movement of funds received by the entrepreneur in the provision of services or the sale of goods is monitored. Devices help keep records and collect information for reporting.

The legislation provides for the abolition of cash registers for individual entrepreneurs. It is allowed to refuse to use the CCP, but in this case, at the request of the buyer, the seller is immediately obliged to provide an equivalent payment document, which is the construction reporting forms. BSO - and these are, for example, receipts, tickets, subscriptions, etc., must contain the full details of the entrepreneur.

Until recently, to carry out commercial activity IP could without the use of cash registers. With the adoption of a new law in 2016, the situation has changed. According to him, all entrepreneurs were obliged to use KKM, who, when settling with buyers, use cash or bank cards for non-cash payments. Control over the implementation of the program is entrusted to the tax authorities.

Since February 2017, the registration of the cash register for IP of the old format has ceased, such devices could not transmit information online. Not all individual entrepreneurs were satisfied with this decision. The authorities took this moment into account, so they allowed a phased transition to new-style equipment. The dates were determined based on the taxation regime used by the individual entrepreneur and the type of services provided by him.

Appointment of KKM

There are two main types of cash registers. The first is portable devices. They represent small appliances with limited functionality. The basic kit includes such components as an electronic control tape, a built-in GSM or GPRS modem, a reader electronic card and built-in keyboard. The devices are ideal for beginners. The second type is stationary devices used in large retail outlets. They consist of many modules (keyboard, monitor, card readers, printers).

The process of working with cash registers for individual entrepreneurs is simple and does not cause difficulties. With their help, you can perform a number of operations:

• Transfer of information about the purchase in real time to your fiscal data operator (hereinafter referred to as the operator, OFD). Representatives of tax and other regulatory authorities, as well as the owner of the business, can receive data on all payments made online.
• Formation of checks in in electronic format. The usual paper check can be supplemented with an electronic version. It can be sent via email or SMS.
• Ensuring the printing of fiscal documents. Cash registers are equipped with a special fiscal drive, thanks to which you can print any necessary document upon request.

As for the direct operation of cash registers, it is worth mentioning the standard capabilities of the devices, which increases the speed of customer service and eliminates the seller’s error:

• entering product data;
• synthesis of information about the parameters of each unit;
• entering the amount of money received from the buyer;
• instant change count;
• check printout;
• indication and printing of reporting information on financial transactions with the client.

What does an online checkout for individual entrepreneurs look like?

The legislation does not outline the concept of "online cash register". This is the name of all cash registers that record information on a fiscal drive. This is a special device that encrypts and protects fiscal data that is transmitted in real time to the operator. The device gives the tax authorities the opportunity not to check the cash register, since all the information comes to them automatically. In addition, the buyer can always request a copy of the receipt, and the business owner gets rid of the need to fill out numerous reports on accepted payments.

Cash registers come in several varieties. Each of them has its own characteristics, but all of them have a fiscal drive installed:

• POS terminals. It does not need to be connected to work. personal computer. They have a powerful processor, a color touch-screen display and are equipped with a receipt printer.
• Autonomous checkouts. Small devices that work independently without connecting to a computer. They are a device with a small screen and a keypad. Print checks on a narrow ribbon thanks to a small built-in printer.
• fiscal registrars. Stationary devices that do not have a drive and a display in their design. They connect to computers and tablets with special software and act as a receipt printer.

Currently being developed the new kind online cash registers, which would allow using it in the work of online stores. With its help, when paying for goods online, data on the operation performed would be sent, on the one hand, to the tax authorities, and on the other hand, to the buyer (similar to a stationary store). Wide use dial and smart terminals - mobile devices that are easy to use and can be used everywhere for settlements in accordance with tax laws.

Legal regulation

Issues related to the use of cash registers are clearly spelled out in federal law No. 54-FZ (22.05.2003). Changes are periodically made to it, the latest of which date back to the end of 2017. Mostly they relate to the time of the beginning of the mandatory use of cash registers. Each time for certain groups of IP, it is shifted to a later date. Thanks to the adopted document, the main points regarding the CMC themselves are clearly defined:

• there must be a serial number on the case;
• real time clock must be located inside;
• it is possible to install a fiscal drive inside the device (when upgrading the old device);
• a printing device (built-in or plug-in) must be present;
• it is possible to generate fiscal documents in electronic format and transfer them instantly;
• accept confirmation that the operator has received (did not receive) fiscal data;
• the ability to print barcodes on fiscal documents.

Who is required to use cash registers

When making payments for goods and services in Russia, the presence of a cash register at an individual entrepreneur is mandatory, with the exception of some cases that are provided for by law. The introduction of CCP is carried out in stages and depends on the chosen taxation system by an individual entrepreneur:

Introduction date
	Sellers alcoholic beverages(including beer) regardless of the tax regime.
	BASIC. ESHN.
	Taxpayers using PSN and UTII, but on the condition that they have employees employed in trade or catering. When paying by card or using special services (for example, Yandex Checkout) online in online stores.
	Individual entrepreneurs providing services to the population (the taxation system used is not taken into account). Entrepreneurs without employees using PSN or UTII.

According to the legislation, there is a list of individual entrepreneurs who are exempted from using cash register equipment. These will be discussed below, but they also have their limitations. The exemptions will not apply if excisable goods, such as alcohol or tobacco, are traded. The preferential regime does not apply to individual entrepreneurs using automatic devices for settlements (vending machines).

Types of activities of individual entrepreneurs without a cash register

It is not forbidden to accept cash and use old-style cash registers in hard-to-reach areas and settlements with a population of less than 10 thousand people (with the exception of district and regional cities, urban-type settlements). Here you need to add entrepreneurs working under the patent system or imputed, because the income received is not considered the basis for calculating tax payments. At the request of buyers, they simply write out a check.

The exact list of areas of activity that are not subject to the mandatory use of cash registers is given in Law No. 54-FZ. It would not be superfluous to contact the local tax authority, since separate acts may be adopted on the ground regarding the possibility not to use the cash register, taking into account OKVED (All-Russian classifier of types economic activity).

The following types of activities will not entail the imposition of a fine for work without a CCP:

• Sale of magazines, newspapers and related products in kiosks. The volume of their implementation should be at least half of the total turnover. A prerequisite is that revenue accounting is kept separately for this group.
• Sale of securities.
• Sale of coupons (tickets) for urban public transport, provided that they are sold in the salon vehicle.
• Catering services provided in organizations general education during educational process, and only the students themselves and employees of this institution use them.
• Trade carried out at fairs and exhibitions.
• When selling for bottling soft drinks and ice cream in kiosks.
• Trade from automobile tanks with milk, kvass, vegetable oil, live fish, kerosene.
• Seasonal trade in vegetables, fruits, gourds.
• Reception from the population of recyclables. The exception is scrap metal, precious metals and stones.
• Shoe repair and painting.
• Random sale of goods, if they do not require special storage conditions.
• Cutting wood.
• Production of keys and repair of metal haberdashery.
• Plowing gardens.
• Sale of self-made products of folk art crafts.
• The work of pharmacies, if they are located in countryside.
• Porter service at airports and railway stations.
• Renting out privately owned housing.
• Looking after and caring for the sick, the handicapped, elderly people and children.
• The activities of religious institutions in the provision of services to the population or the sale of literature and paraphernalia.

Purchase and maintenance costs

An additional expense item is the purchase of new equipment and its maintenance. There are several ways to save money. Firstly, it is far from always necessary to replace the old device with a new one. Before buying a device, you should find out if it is possible to upgrade an existing device (installing a fiscal drive instead of an electronic control tape - ECLZ). If this is not possible, it is necessary to purchase CCP only from the list of models that are approved by the Federal Tax Service (hereinafter referred to as the FTS).

Secondly, before using the service for setting up and maintaining online cash desks, check with your bank if an additional discount is offered as a client of the institution. Do not forget about the choice of the operator of fiscal data. The list of OFDs that are entitled to this is approved by a special commission, after which it is posted on the official website of the Federal Tax Service. In the table below, you can see the approximate costs that you will have to incur when using a cash register:

Where and how to buy a cash register for IP

According to Russian legislation An individual entrepreneur has the right to use only those devices that have passed certification and state registration. Since each device has an expiration date, it needs periodic firmware, and if it is impossible to do this, it needs to be replaced. It is preferable to purchase KKM in special stores, and a detailed list of devices allowed for use can be found on the website of the Federal Tax Service. When choosing a suitable model, you can independently study the configuration of the CCP or seek help from a specialist.

Depending on the requirements, the cost and versions of the devices may differ. So, for example, for beginner IPs with a small turnover, it is better to use inexpensive portable portable devices, for example, Mercury-180 or Orion-105. For those who trade in small pavilions, it is recommended to look at models equipped with money boxes (AMS-100) or a barcode reader (Shtrih-M).

The equipment is maintained by a service company with which the individual entrepreneur must conclude an agreement. According to him, the company carries out repairs, maintenance and periodic examination of the cash register. Every month, the serviceman conducts a preventive inspection, and, if necessary, replaces spare parts. Upon completion, an act of completed work is drawn up. If the device fails, the individual entrepreneur is issued a similar device for the duration of the repair.

How to choose

Before buying cash register equipment, an individual entrepreneur must determine the criteria that will serve as the main ones when choosing the optimal model for doing business:

• Design. Devices of various configurations are presented on the modern market - from small portable devices to massive devices. The simplest models, which weigh about 900 g, are perfect for representatives of courier services. They will be indispensable for beginners as well. Serious machines that are equipped with additional functions are a profitable solution for owners of large retail spaces.
• The location where the device will be installed. If the area of ​​​​the room is small, compact or medium-sized CCPs are suitable.
• Ability to work offline. The criterion is important when choosing mobile devices. For stationary KKM, this indicator is not so important, since they constantly work from the source alternating current.
• Identification. The option is used if a large number of sellers work at the outlet. Each user in this case can enter the system under his own login.
• The presence of a memory base. Most modern models are equipped with such an opportunity, which helps to create a database of goods or services for detailed reporting.
• Print speed. An important function with a large client flow, for example, in large retail facilities. Average - 8 lines per second - best option for small and medium retailers. Fiscal registrars have the highest speed - about 40 lines per second.
• Connection of peripheral devices. To such KKM are connected different kind appliances such as scales or barcode readers. The function helps to facilitate the work of the cashier and save service time.
• Temperature regime work. It is important to pay attention to this indicator when you plan to use the device for outdoors or in rooms with special temperature conditions.

How much does a cash register for an individual entrepreneur cost

The official website of the tax service contains a register of manufacturers of CCPs and models that have passed state registration and are approved for use by individual entrepreneurs. For reference, the table below provides information on the average price of popular models sold in Moscow:

Product manufacturer	Model name	CCP cost, rubles
	7.2 Standard FN13
	7.2 Alco FN36
dreamcass	Dreamcass-F
	Elwes-MF Wi-Fi
	Barcode MPAY-F
	Stationary
	Online store

Registration of a cash register for individual entrepreneurs

According to Law No. 54-FZ, from February 1, 2017, a unified system for registering cash register equipment was defined. You can register a CCP only in the tax office, following the following algorithm:

1. Choosing the right model for your business needs.
2. Purchase of a cash register from a specialized supplier or a center where it will subsequently be serviced.
3. Collection and preparation required documents:
   • registration statement in 2 copies;
   • magazine KM-4;
   • magazine KM-8;
   • technical passport of KKM plus a reference sample;
   • a lease agreement or a certificate of ownership of the premises where the cash desk will be located;
   • a special holographic sticker confirming the service.
4. Submission of documents to the tax office at the place of registration of the individual entrepreneur (!). If the entrepreneur has an electronic signature, you can register a new device remotely.
5. Getting a registration card. It must be issued at the tax office no later than five working days after the transfer of documents.
6. Fiscalization of the cash register by the tax inspector.

Penalties for the work of an individual entrepreneur without cash register

Not all individual entrepreneurs are required to purchase cash register equipment, but those citizens for whom this moment is mandatory should remember that for them, as an official, administrative responsibility is provided for violation of the law:

• avoiding the use of cash registers - from 10 to 30 thousand rubles;
• repeated violation, if the amount of unrecorded turnover is more than 1 million rubles - suspension of activities for up to 90 days;
• use of unaccounted for or faulty equipment (including without Internet access and fiscal storage) - 1.5-10 thousand rubles;
• evasion from issuing a check (paper and / or electronic) - 2-10 thousand rubles.

Video

Buying a cash register today is not only costly, but also troublesome. It is necessary to purchase an expensive modern device that meets the requirements of the legislation of 2016, register it properly, and conclude an agreement with a service organization. Not every novice entrepreneur can afford such expenses. However, the responsibility for the non-use of cash registers provided for by law is very serious.

An individual entrepreneur very often chooses for himself such a business area as a beauty salon, hairdresser, cafe, car service, hostel or mini-hotel, taxi or other type of service for the population. It is reasonable that the business owner has a question whether it is possible to carry out entrepreneurial activities with the acceptance of cash from the population without cash registers or the device must be purchased in any case. And if such an option is possible, then under what conditions and who can work without a cash register.

There are several options when individual entrepreneurs and legal entities have the right not to use CCP to receive payment. It depends on the tax regime used by the entrepreneur or organization, the type of work performed, the area where the work takes place.

On UTII and Patent

To date, all UTII payers are exempt from the mandatory use of cash registers. The use of a cash register is a right of such taxpayers, not an obligation. The list of types of business where UTII is applied is approved at the regional level. That is, such a situation is possible when, for example, a beauty salon, cafe or restaurant in one city will be considered an object of UTII taxation, but not in another.

In Moscow, UTII is subject to the following types of business:

• Retail. That is, this is all trade in shops, pavilions, shopping centers. Where cash and bank cards are accepted from the population.
• Catering. These are cafes and restaurants. In Moscow, there is no need to install KKM.
• Household and veterinary services. Under such services, in addition to veterinary clinics, there are hairdressers and beauty salons, ateliers and workshops.
• Provision of car wash and car service.
• Advertising activity.
• Land leasing services and trading places.
• Provision of services for assistance in living of the population. These are hotels, hostels, hostels.
• Passenger and cargo transportation services by car. This may include both entrepreneurs transporting multi-ton cargo and taxi firms. Taxis just work with the population much more often, however, installing a cash register in a taxi can be very problematic.
• Parking services.

Similarly exempted from the need to apply KKM and taxpayers on a patent. The list of areas of activity where a patent can be used is also established at the regional level, the only caveat is that this only applies to individual entrepreneurs. Organizations do not have the right to apply such a taxation system, and, therefore, they will not be able to avoid the need to apply CCM using it.

In Moscow, the list of types of business where individual entrepreneurs have the right to apply for a patent is quite wide. These are car services, taxi transport, beauty parlors and beauty salons, hairdressers and a very wide range of activities. The only caveat is that the number of workers working at individual entrepreneur should not exceed 15 people for each type of activity for which a patent has been received.

Those entrepreneurs and organizations that do not use KKM due to UTII taxation need to carefully monitor changes in legislation in this area, since in 2016 it is planned to adopt a law depriving them of the right not to use KKT.

On the simplified and basic taxation systems

USNO does not have such advantages as the ability not to use cash registers in work. However, these entrepreneurs and organizations also have the opportunity in some situations not to use this technique.

• First of all, these are activities for the implementation of a wide variety of services to the population with the condition of the mandatory use of BSO. Such services can be private transport companies and taxis, beauty parlors and salons, hairdressers, hotels, cafes and restaurants, car services and car washes, and others. Instead of KKM checks, the population should be issued a BSO of the sample adopted by the organization. For example, tickets, travel checks, receipts, vouchers, vouchers. In a taxi, this is a meter receipt.
• Implementation of activities in remote and hard-to-reach areas. For example, pharmacies, cafes and hotels in settlements which are objectively difficult to access. Pharmacies, which are located on the basis of feldsher-obstetric stations, and cafes in places of shift work or global construction sites. In such situations, the receipt of money from the population is possible on the provided sales receipt or a copy of the receipt. They are issued on demand, that is, their extract is not mandatory.

Individual entrepreneurs and organizations on OSNO, in the case of carrying out a number of activities, also have the opportunity to avoid those cases when it is necessary to use cash registers.

These types include:

• Retail sale of periodical literature (newspapers and magazines). The right to non-use of cash registers arises when the income from such a sale exceeds 50% of the total income of the organization or entrepreneur.
• Implementation travel tickets, tickets for cultural and entertainment events. Sale of lottery tickets and securities. When carrying out such activities, KKM is not needed.
• School-based cafes for schoolchildren and teachers.
• Trade at fairs, exhibitions. It can be not only direct trade, but also the sale of services within these facilities, for example, beauty parlors.
• Trade in kiosks with ice cream or soft drinks, trade from tanks and peddling. For all these activities, a cash register is not needed.
• Sale of objects of religious worship and provision of services in this area.

As can be seen from the above, the use of a simplified and basic taxation system is also not an absolute ban on the absence of cash registers.

When the acquisition of KKM cannot be avoided

Despite a fairly extensive list of activities when it is possible not to use cash registers, there are still those who absolutely need a cash register.

These moments include:

• In cities, the sale of alcoholic products without the use of cash registers is prohibited in the retail network. That is, if alcohol is sold to the population, a cash register is necessary and a KKM check must be punched for each such purchase. In case of violations, the entrepreneur or organization will face imposing fines, and even the risk of a complete suspension of activities. In addition, since 2016, in the case of such an implementation, the cash register must be of a new generation. Connected to the Internet and transmitting in real time all sales directly to the IFTS server.
• All cases not covered by the above exceptions. Despite the fact that the legislation provides for a number of exceptions when the use of CCM is not necessary, they still do not cease to be exceptions. In all other situations, a cash register is needed, because not breaking through a KKM check when accepting cash from the public is a gross violation of the current legislation in the field of cash discipline regulation.

In 2016, it is planned to consider a bill abolishing the possibility of UTII payers not to use cash registers. Hundreds of thousands of organizations and entrepreneurs will have to purchase and use CCP in their work. The introduction of such a law was planned already at the beginning of 2016, but its consideration was repeatedly postponed and is now expected to be adopted in 2016. All enterprises on UTII throughout 2016 need to carefully monitor changes in legislation in the field of cash discipline, laws and regulations that have come into force. And if the law is adopted, they need to purchase and install cash registers in their own countries as soon as possible.

Since 2016 in Russian Federation valid new law about the rules of work with control and cash equipment. The amendments will apply to entrepreneurs who previously could work without installing cash registers. The following explains whether a cash register is needed for IP on the simplified tax system in 2019.

The need to purchase a cash register

The federal law "On the use of cash registers" explains whether a cash desk is needed for individual entrepreneurs on the simplified tax system in 2019. Persons using the UTII or STS modes in their work and making settlements will have to purchase a CCP(before the introduction of the law, its application was considered optional).

The law is valid for everyone: it doesn’t matter what form the organization or individual entrepreneur is - in order to determine whether an individual entrepreneur can work on the simplified tax system without a cash register, attention should be paid to the type of activity of the enterprise.

This requirement does not apply to persons using the patent system of taxation. There are a few more exceptions.

Continuation of IP activities without a cash register

To the question of whether a cash register is needed for an individual entrepreneur under the simplified tax system in retail trade, there is no unequivocal answer. For some activities, its installation is not required. The list below describes the cases in which an individual entrepreneur can work without a cash register:

1. Sales of products in specially designed open places. These include exhibition complexes, open markets, fairs and other similar trading platforms. The permit is valid only for non-food products sold at retail;
2. Sale of soft drinks or ice cream;
3. Sale of small retail goods. Refers to both non-food and food products sold by retailers;
4. Sale of postal goods in post offices located in remote settlements;
5. Sale of draft products transported by tanks. This includes the sale of beer, kvass, dairy products, fish, vegetable oil, etc.;
6. Trade in printed materials: magazines, lottery tickets, travel cards and the like. Applies to retail sales only;
7. Sale of goods in passenger cars;
8. Realization of religious products. Refers to crosses, candles, icons, religious books and other goods;
9. Provision of religious services. For example, a wedding in a church costs some money, which is not necessary to fix with the help of a cash register;
10. Collection of raw materials for disposal (but not scrap metal);
11. The provision of services in car services does not require the use of cash registers;
12. Provision of services in beauty salons or travel agencies. Although it is not mandatory for them to purchase CCPs by law, such enterprises are required to issue BSOs, so they must apply NIM.

From this list, it becomes clear that the work of an individual entrepreneur without a cash register under the simplified tax system will remain possible for many entrepreneurs.

Permissible devices

To find out which cash register is needed for an individual entrepreneur on the simplified tax system, you need to look at the corresponding state register. Registration with the tax office for the purpose of further application in business is only possible for the devices indicated in it.

You can check whether the cash desk is included in the list in the document itself, or by checking the device for the presence of the “State Register” sticker on it.

The use of cash registers under the simplified tax system in 2019 for individual entrepreneurs must be consistent with applicable laws. Failure to comply with cash discipline threatens with large fines.

Ordinance No. 3210-U (registered on March 11, 2014 in Moscow) establishes the rules for conducting cash transactions. Several categories of taxpayers can take advantage of the relief provided for in the decree.

In 2019, entrepreneurs and firms that fit the definition of small businesses have the opportunity to use a simplified cash order, in which the absence of a limit is acceptable.

The procedure for maintaining the cash book of IP on the simplified tax system

Installing a cash register for individual entrepreneurs on the simplified tax system in 2019 is mandatory for many individual entrepreneurs, although there are some concessions for them. They should not write out cash at the time of receiving (issuing) cash cash warrant for income (expense).

The method of issuing salaries to staff determines whether it is necessary to keep an IP cash book on the simplified tax system in 2019. She is not mandatory requirement if the payment of salaries to employees occurs on bank cards, and not in cash.

The cash discipline for individual entrepreneurs on the simplified tax system in 2019 is different in that in a situation where an individual entrepreneur does not hire staff, but receives funds directly, he can do without cash and cash settlements. The receipt of IP funds can be confirmed using cashier's checks and reports with cancellation (when using cash registers) or BSO forms, and the payment of salaries in this case is recorded by payrolls.

If the IP cannot work in the above order, the IP cash book must be kept in accordance with the general rules.

When using KKM for individual entrepreneurs on the simplified tax system, it is necessary to record transactions with it in the Income and Expenses Book. Cash book IP and KUDiR do not require the use of debit and credit orders during filling.

Otherwise, cash discipline for individual entrepreneurs does not differ from the general requirements established by law for performing cash transactions - you need to follow them.

Benefits of using a cash register

Although an individual entrepreneur can often work without a cash register, its installation is still recommended to obtain a number of pleasant advantages. Whether KKM is needed for individual entrepreneurs with the simplified tax system in retail trade - it will not be possible to say right away, but it will definitely become more convenient to work.

Any large enterprise, seriously aimed at long-term development, needs a cash desk, however, before buying a device, you need to understand the expediency of this act.

Why is it beneficial to install a cash register for individual entrepreneurs on the simplified tax system:

• Ease of reporting, analysis of the work done. With the help of the machine, the manager can easily check the level of sales and analyze the amount of cash receipts for the entire time of using the cash register, or for a certain day;
• Minimizing the risks of making mistakes by employees;
• The speed of customer service with the use of control technology increases significantly. The seller no longer has to draw up each payment receipt by hand;
• The entrepreneur will notice the acceleration of the development of the business immediately after the acquisition of cash registers. The quality of services rendered to the population will immediately improve, profits will increase;
• Low maintenance costs. For a period of one year, the master can be called once. In a month, only fifty rubles will go to check one device.

Possible penalties when using KKM in LLC or IP

The following violations of the law on the use of cash registers, specified in Article 14.5 of the Code of Administrative Offenses of the Russian Federation, threaten the entrepreneur with a fine:

1. The entrepreneur does not have or does not use cash register equipment during work;
2. The entrepreneur uses a cash register that is not approved by the Federal Tax Service;
3. The device is used in non-fiscal mode;
4. The cashier (or other employee of the enterprise) does not issue the check due to the buyer or forgets to print it;
5. Using a fake or unverified car. You need to buy devices directly from the manufacturer or at trusted points of sale. The equipment should be checked for the presence of hologram stickers from the service center and the manufacturer;
6. The entrepreneur conducts a sale with a receipt that does not provide mandatory information about his details, or the text is difficult to read, or the data is false;
7. The Entrepreneur has not carried out service maintenance of the devices or he does not have the technical documentation necessary for verification;
8. An individual entrepreneur uses a payment terminal not at the place of registration, or uses a payment terminal without a KKM obligatory for it.

Judging by the facts described above, it can be argued that the rules for using cash registers in 2019 remained quite simple - in addition, for individual entrepreneurs, the updated law provided for some concessions, and many changes will not be affected at all.

Video: the use of cash registers - the latest changes in legislation

The purchase of a cash register for settlements with customers and clients is an additional cost for a businessman:

• purchase of cash registers (cash registers);
• pay the state registration fee;
• conclude a contract for the maintenance of the CCP.

Who should work with the cashier

The legislator determined that organizations and individual entrepreneurs (on the simplified tax system and OSNO) that conduct cash payments in cash or accept bank cards for payment, must have a cashier. It does not matter how the market participant earns: it provides services, performs work or sells goods.

Nevertheless, the legislator exempts individual organizations and individual entrepreneurs from this obligation. For other market participants, the absence of cash registers is considered the basis for bringing to administrative responsibility.

Who can not use the cashier

As we mentioned earlier, a separate group of entrepreneurs is exempted from the obligation to work with the cash register. This is determined not by the organizational and legal form, but by the taxation regime and the peculiarity of the sphere of work.

Market participants who have chosen UTII are exempted from the obligation to apply CCP. However, the legislator clarifies that they provide buyers and customers, upon their request, with a document confirming the receipt of funds. At UTII, sales receipts, receipts, etc. are issued. The main thing is that they contain the following information:

1. room;
2. the date of recieving;
3. company name or individual entrepreneur;
4. TIN of the seller;
5. names of goods, works or services;
6. the amount paid by the buyer or client;
7. Full name and position of the person, his signature.

A document confirming payment for UTII is transferred to the buyer on the day the funds are transferred.

Individual entrepreneurs who are engaged exclusively in services may not work with the cash register. In this case, the tax regime chosen by them (UTII, OSNO or STS) does not play a role. The legislator clarifies that individual entrepreneurs must provide clients with strict reporting forms. For example, subscription, receipt, ticket, coupon. The procedure for their registration was approved by Government Decree No. 359 of 2008.

The right not to apply KKT IP on the simplified tax system, working in the following activities:

1. market trade, sale of goods at fairs and exhibition complexes;
2. peddling trade from hand carts, trays, baskets;
3. sale of ice cream and non-alcoholic drinks on tap through a kiosk;
4. sale of goods from tanks and waddle;
5. acceptance of glassware from individuals and scrap materials.

In addition, an individual entrepreneur does not need a cash desk when trading the following goods:

• periodicals, securities, coupons;
• tea products in passenger cars;
• religious objects and literature.

The legislator also makes exceptions for entrepreneurs who sell goods in remote and hard-to-reach places news.

Important! Determining the types of activities in which it is permissible to work without a cash desk, the legislator makes reservations. So, fair trade should not be carried out in pavilions or tents, other covered premises, including mobile shops. Obliged to purchase a cash desk and an individual entrepreneur who sells technically complex or perishable goods food products peddling. The last exception - concerning remote and hard-to-reach places - does not apply to cities, regional centers and urban-type settlements.

Patent regime of taxation and CCP

UTII payers and entrepreneurs who have chosen PSN can work without a cash desk. The patent taxation regime provides for the acquisition of a patent for a certain period. During the period of its validity, an individual entrepreneur, in contrast to working on a simplified tax system, is exempted from the obligation to make cash payments through the cash desk and submit reports to the tax office.

The essence of the patent regime is that the entrepreneur immediately pays the tax payment, which is calculated in a special manner. Not every individual entrepreneur can switch to PSN, as well as to UTII. This is permissible for those entrepreneurs who operate in the regions of the Russian Federation that have adopted the relevant laws.

In addition, there are restrictions on the types of activities. Since 2016, the list approved by the legislator has been expanding. It added 16 new activities.

Separate cases of lawful non-use of the cash desk

The legal way to work without a cash desk is to make transactions on a current account. This is convenient if the clients of the IP are organizations. In this case, the tax regime of the entrepreneur does not matter. The client makes payment according to the payment order issued by the bank, as well as according to the receipt. Banks accept money. They also translate them.

Recently, the obligation of individual entrepreneurs on the simplified tax system to open a current account has been abolished. Today, the entrepreneur has the right to decide for himself whether he needs it.

The law on the use of cash registers determines that a cash desk is needed when paying in cash, bank cards. At the same time, there is no mention of non-cash payments.

An entrepreneur can work in this way on a simplified and general regime with individuals. Payment can be made according to the receipt, and the money can be taken as an advance. This method is recognized as not the most convenient when an entrepreneur has many clients.

Questions about the use of the cash register

Today, entrepreneurs sell goods through online stores. However, they cannot choose UTII as a taxation regime. Their activities are classified as retail sales by orders. Online stores do not apply to peddling.

They have no grounds for exemption from the obligation to work with the cash register. When receiving payment from the buyer, a portable device can be used.

According to the statistics of the tax service, the vast majority of individual entrepreneurs choose as a mode taxation of the simplified tax system. In this case, the procedure for reporting and keeping records of transactions has been simplified. However, entrepreneurs must register the cash register. An exception to the STS is the considered types of trade and the provision of services, as the main type of activity.

The same rules apply to OSNO entrepreneurs.

Penalties for violation of CCP legislation

If, by law, an individual entrepreneur is obliged to use a cash register, then he will be held administratively liable for the absence of a cash register.

In Article 14.5 of the Code of Administrative Offenses of the Russian Federation, sanctions are imposed in the following cases:

• non-use of CCP;
• use of cash registers that do not meet the requirements of the legislator;
• operation of CCP in violation of the registration procedure and conditions;
• non-issuance to the buyer or client of a check, other document confirming payment.

The offender faces a warning or a fine of 3,000 to 4,000 rubles.

In conclusion, we note that it is not enough to buy a cash register, since it must be registered with the tax office. Only after that, an entrepreneur on the simplified tax system or OSNO will be able to officially accept payment from customers and buyers.

Many individual entrepreneurs, after registration, are wondering if they need a cash register. According to the law on cash registers, all enterprises must use cash registers. However, there are exceptions to every rule.

Cash desk and taxation system: is there a connection

The new procedure for the use of cash register equipment today is different for each of the categories of entrepreneurs, depending on the chosen tax regime. Previously, many businessmen could not use the cash register, registering sales only with forms. strict accountability or sales receipts. Due to the fact that on the patent and UTII, when levying tax, the possible annual profit is taken into account, all those who trade on this system could not use cash registers.

In 2018, the Federal Tax Service does not register old-style cash desks

Things are different with simplified system taxation, OSNO and ESHN, since real data on the organization's income are used to calculate the taxable tax. Previously, all the necessary information was recorded in the ECLZ memory of the cash register. Under the new laws, organizations with OSNO and STS are required to use online cash registers.

The use of online cash desks for UTII and a patent is optional until July 1, 2018. The same categories of businessmen (individual entrepreneurs and legal entities) have the right not to use cash registers until July 1, 2019 if they:

• provide household or veterinary services,
• engaged in repairs, cleaning or maintenance motor vehicles,
• distribute outdoor advertising, etc. (see paragraphs 1-5, 10-14, paragraph 2 of article 346.26 of the Tax Code of the Russian Federation).

For individual entrepreneurs (UTII and patent), there is an opportunity not to apply CCP until 01/01/2019 in the following cases:

• Sole proprietor has no employees employment contracts and does:
  • retail,
  • provision of catering services,
  • other activities listed in paragraphs. 6–9 p. 2 art. 346.26 of the Tax Code of the Russian Federation and in paragraphs. 45–48 p. 2 art. 346.43 of the Tax Code of the Russian Federation.
• The individual entrepreneur is engaged in (requirements for the presence / absence of employees have not been established):
  • repair, cleaning, coloring and tailoring of shoes;
  • provision of hairdressing or cosmetic services;
  • provision of photo services;
  • furniture repair;
  • other activities listed in paragraphs. 1–15, 18–28, 30–44, 49–58, 60–63 p. 2 tbsp. 346.43 of the Tax Code of the Russian Federation.

Video: about the need to use KKM

Categories of entrepreneurs who may not purchase a cash register

According to the regulatory act No. 54-F3, any organization that sells services or goods for cash, non-cash or electronic payments must use a cash register. The same law provides a number of exceptions, according to which it is possible not to apply KKM:

• if the organization provides services to the public, but in this case conditions are provided - the organization must be provided with BSO in accordance with the requirements of the Government of the Russian Federation;
• with UTII and a patent, however, the entrepreneur is obliged to issue a sales receipt or other document at the request of the buyer (the condition is valid until 07/01/2018 and until 07/01/2019, as mentioned above);
• organizations and individual entrepreneurs making settlements in remote or hard-to-reach areas (with the exception of cities, district centers, urban-type settlements) specified in the relevant list (subject to the issuance to the buyer (client) at his request of a document confirming the fact of the settlement);
• if the type of activity of the entrepreneur is listed below.

Any paid service or product provided must be recorded through the KKM

And also exempted from the mandatory use of cash registers are entrepreneurs carrying out activities for:

• sale of newspapers and magazines, as well as related products in newspaper and magazine kiosks, provided that the share of the sale of newspapers and magazines in their turnover is at least 50 percent and the range of related products is approved by the authority executive power subject of the Russian Federation. Accounting for trade revenue from the sale of newspapers and magazines and from the sale of related products is carried out separately;
• sale of securities;
• sale of lottery tickets;
• sale of travel tickets and coupons for travel in urban public transport;
• providing food for students and employees educational organizations implementing basic general education programs during training sessions;
• trade in markets, fairs, exhibition complexes, as well as in other territories allotted for trade, with the exception of shops, pavilions, kiosks, tents, car shops, auto shops, motor vans, container-type premises and other similarly equipped and trade places (premises and vehicles, including trailers and semi-trailers) that ensure the display and safety of goods, open counters inside covered market premises when selling non-food products;
• peddling small retail trade in food and non-food products (with the exception of technically complex goods and food products requiring certain storage and sale conditions) from handcarts, baskets, trays (including those protected from atmospheric precipitation by frames covered with polyethylene film, canvas, tarpaulin);
• sale in passenger cars of trains of tea products in the assortment approved federal agency executive power in the field of railway transport;
• trade in kiosks with ice cream and soft drinks on tap;
• trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, vrazval vegetables and gourds;
• acceptance of glassware and waste materials from the population, with the exception of scrap metal;
• sale of objects of religious worship and religious literature, provision of services for conducting religious rites and ceremonies in religious buildings and structures, and in territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises religious organizations registered in the manner prescribed by the legislation of the Russian Federation;
• sale at face value of state postage stamps (postage stamps and other marks applied on postal items), confirming payment for postal services.

Video: using KKM

Penalty for not having a cash register

If an individual entrepreneur does not use a cash register in the course of his activities, this entails a fine in a certain amount. Previously, the fine for individual entrepreneurs ranged from 4,000 to 6,000 rubles. On the this moment everything has become more serious and non-use of cash registers can be fraught for an individual entrepreneur even with the suspension of activities.

Fines for violations of the law on the use of cash registers

Table: penalties for incorrect work with cash register

Violation	Punishment
Sale of goods, products without an online cash desk in cases where an online cash desk must be used. The offense was committed for the first time.	Penalty for an official (director, deputy director), as well as for individual entrepreneurs: From 25 to 50% of the amount for which goods, products, services were sold without using an online cash desk. But not less than 10,000 rubles. For an LLC, the penalty will be as follows: From 75 to 100% of the amount of revenue received without the use of an online cash desk. But not less than 30,000 rubles.
Repeated violation: failure to use the online checkout when it should be used strictly by law. In this case, the amount of revenue without a cash desk should be from 1 million rubles or more.	Officials (director, deputy director) - disqualification, that is, a ban on holding this position for a period of 1 to 2 years. LLC and IP: suspension of activities for up to 90 days. In the event that the proceeds without an online cash desk in case of a repeated violation did not exceed 1 million rubles, most likely, you will have to pay the fine specified in the previous paragraph a second time, since this is not clearly spelled out and specified in the Code of Administrative Offenses.
The use of an online cash register with violations. Such violations can be: the online cash register is not registered, as it should be on the website of the Federal Tax Service; an online cash register that does not have a fiscal accumulator or this fiscal accumulator exists, but it has not been replaced in time; the cash register does not have the ability to print cash receipts with a QR-0 code and links to an Internet resource for checking cash receipts; other similar violations.	Warning or fine from 1,500 to 3,000 rubles.
Individual entrepreneurs and LLCs must submit certain documents in electronic form through the cash register cabinet to the tax service. If these documents are not provided, this is punishable by a fine.	Warning or fine from 1500 to 3000 rubles.
LLC or individual entrepreneur did not provide the buyer cash receipt electronically or in paper form.	Warning or a fine of 2000 rubles.

Penalties for the sale of alcoholic products without a cash register

Today, every businessman is obliged to use an online cash desk if one of the activities is the sale of alcohol.

Sale alcoholic products without the use of KKM is punishable by a fine

It is impossible to sell without a cash register not only spirits, but also beer. For violation of the rules for the use of CCP, penalties are provided:

• for a sole trader and legal entities- 75–100 percent of the estimated amount, but not less than 30,000 rubles;
• for others officials- 25-50 percent of the estimated amount, but not less than 10,000 rubles.

Of course, the purchase, registration and maintenance of a cash register is not cheap, but violation of the law on the use of cash registers entails a more serious responsibility. The amount of fines can be several times higher than the amount you spend on servicing cash registers, so you should not take risks.