Does an LLC need a cash register? Fine for not having a cash register. How to register a cash register for an LLC. Is it possible to work without a cash register? We work without a cash register

We will consider below whether an LLC can operate without a cash register, and in what cases this is permissible. It is worth noting that the new law regarding online cash registers came into force in the summer of 2016 (Federal Law No. 290). Since July 3 last year, many LLCs and individual entrepreneurs must make the transition to a new type of cash registers.

The transition period, when you can work without transferring data online, ended on February 1, 2017, and from the beginning of July 2017, all companies and entrepreneurs must register only online cash registers. It is prohibited to re-register or deregister old cash registers.

Is it worth buying an LLC cash register?

Based on Federal Law No. 54, all business entities that make payments using cash in their work or allow payments to be made using a bank card must have a cash register. On the other hand, the law specifies exceptions when an LLC has the right to operate without a cash register. Such cases include:

• Organizations that provide services regardless of the tax payment system have the right not to use cash registers if the BSO is transferred to the client during the transaction. The category of such documents includes a cash receipt, a transport ticket, coupons, subscriptions, as well as various types of vouchers (excursion, tourist).

It is worth noting that from the beginning of July 2018, organizations (LLCs) and individual entrepreneurs are required to switch to using strict reporting forms in electronic form. To solve such a problem, you will have to buy special equipment, namely a cash register, necessary for creating BSO forms, as well as their subsequent printing. New forms must be submitted to the Federal Tax Service in electronic form, as well as to the buyer’s e-mail.

• A company or individual entrepreneur that works on UTII or PSN (for individual entrepreneurs) may not use a cash register in its activities. But if there is a corresponding request from the client, they must provide a check or other document. The latter must confirm receipt of cash.

Such a receipt (cheque) must contain the name of the paper, serial number, “name” of the company, Taxpayer Identification Number, name and number of products purchased. The amount of payment must also be indicated here, as well as the full name of the employee who issued the paper.

• Organizations and individual entrepreneurs that work on any form of tax payment have the right not to use cash registers when conducting certain types of activities. This category includes the sale of newspapers and magazines, lottery tickets and securities, coupons and travel documents for public transport. This also includes trade at fairs and markets, small retail sales, acceptance of dishes from the population, and others.

In addition, the installation of a cash register is not necessary if the company operates in a hard-to-reach region or belongs to the category of pharmacy organizations.

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What are the requirements for CCP?

In order to register a cash register and subsequently use it in operation, the company needs to use only those models that are reflected in the state register. To determine whether a model is on the list or not, just look at the register or, when purchasing a cash register, check that there is a special tag on top with the inscription “State Register” and the required year.

In order for a cash register to be included in the state register, it must meet a number of requirements. Here are just a few of them:

• Possibility of recording information in the device’s memory, on tape and receipt, taking into account parameters and technical characteristics.
• Providing printing of cash documents, as well as the possibility of long-term data storage.
• Availability of an option that allows you to operate the device in fiscal mode.
• Serviceability and provision of technical support from the supplier.
• Availability of a passport of the established type, as well as an identification mark.
• Other requirements (availability of watch, case, memory drive and other options).

The state register, in addition to the list of approved models, contains data on details that require reflection in the cash register receipt. The list of required details may vary depending on the type of activity of the LLC. Therefore, when choosing a cash register, you should take into account the area in which it will be used. This could be trading, selling tickets or providing services to people.

Many managers confuse cash registers with check printing machines (check printing machines). They do not have a memory unit, so it will not be possible to classify such devices as cash register equipment and, accordingly, register them.

How to register a cash register with the tax office?

As soon as the LLC buys a cash register machine and enters into an agreement with the central service center, the equipment must be registered with the tax service. If we are talking about an individual entrepreneur, this can be done at the place of residence, but in the case of an LLC - at the legal address of the main office. But there is a caveat here.

If you plan to use the cash register at a different address, you will have to create a separate branch and register the cash register at its location. In a situation where a company has several branches that report to different Federal Tax Service located in the same municipal sector, registration of all cash registers can be carried out in one tax office.

To register a cash register, you need to go through several steps:

1. Transfer of necessary papers. The main documents include a CCP passport, an application, as well as an agreement with the central service center. Additional papers may also be required - a receipt for the purchase of the device, a passport, constituent and other documents.
2. Inspection of the cash register. The device can be brought in person or a Federal Tax Service employee will visit the site. The work must be carried out in the presence of the person who submitted the application. The main attention is paid to the integrity of the KKM casing, as well as the presence of the corresponding icon.
3. Fixation and the last stage of registration. As soon as the inspection is carried out, and the Federal Tax Service employee has not identified any comments, a special password is entered that protects the memory from unauthorized access. Next, a test receipt is printed and all parameters are checked. At the end, a mark is made in the KKT passport, a card confirming registration is issued, and the papers that were attached to the registration application are handed over.

Transition to data transmission via the Internet

As noted above, before the beginning of July 2017 (according to Federal Law No. 290), all entrepreneurs must make the transition to online cash registers. The main goal of the innovation is to reduce cases of cash concealment, as well as increase tax revenues

The initiators of the innovation claim that the process of using CCP is now simplified, because registration takes place electronically, there is no need for annual re-registration, mandatory maintenance is canceled, and the number of on-site inspections is reduced.

Conclusion

Taking into account the above, we draw final conclusions:

• If the LLC operates on the simplified tax system, OSNO or unified agricultural tax, the installation of a cash register is mandatory. If services to the public are indicated, it is possible to issue a BSO.
• If an LLC operates on PSN or UTII, the use of CCT is not a prerequisite. But the seller is obliged to provide the buyer with a receipt or sales receipt. In addition, if services are provided to the public, the issuance of a BSO is required.

Since the beginning of 2017, the question of whether or not to install an online cash register has worried all owners of companies and individual entrepreneurs who carry out cash payments without exception. Such concerns are related to the need to comply with the requirements of the current version of the law on the use of cash registers dated May 22, 2003 No. 54-FZ.

In accordance with paragraph 1 of Art. 1.2 of the said law:

• All companies and individual entrepreneurs are required to use cash registers when making cash payments;
• There may be exceptions to the above requirement (if such situations are provided for by law 54-FZ).

Business entities working with cash can be divided into 3 groups:

• a group of taxpayers with mandatory and immediate use of online cash registers - their obligation to use cash register equipment with new technical features (online cash register) arose from 07/01/2017;
• a group of companies and individual entrepreneurs exempt from online cash registers;
• group of specific applications of cash register equipment.

Taxpayers of the first group had to enter into an agreement with a special operator (OFD) before the beginning of July 2017 and replace the previously used cash desks with modern devices that have:

• technical capabilities for transmitting electronic versions of cash receipts to tax authorities and buyers;
• the ability to accumulate, store, encrypt and protect fiscal information using a fiscal drive - a special memory module that replaced the EZKL.

How the Federal Tax Service helps facilitate the transition to online cash registers, see the message.

For information about who does not need to use online cash registers (about the composition of the 2nd group of taxpayers), see more in the next section.

Who, according to law 54-FZ, is completely exempt from online cash registers

To understand who is exempt from using an online cash register, let us turn to Art. 2 laws 54-FZ. It contains an exhaustive list of lucky taxpayers who have a statutory exemption from the use of modern cash registers. Among them:

• bankers - credit companies may not use online cash registers in automatic payment devices, but are required to maintain a list of such devices;
• firms and individual entrepreneurs providing small household services (plowing gardens, babysitting, etc.), as well as selling certain types of goods to the population (magazines, ice cream, etc.);

• taxpayers making cash payments in remote and hard-to-reach areas included in special lists of regional authorities - at the same time, at the request of the buyer, they are required to issue a document confirming the fact of cash payments;
• others listed in Art. 2 of Law 54-FZ taxpayers (pharmacies, paramedic stations in rural areas; those who provide services for religious ceremonies, etc. For a list of activities exempt from the obligation to use online cash registers, see ).

We will talk about a group of companies and individual entrepreneurs with specific conditions for using online cash registers below.

Does an entrepreneur (company) with UTII or an individual entrepreneur with a patent have the right not to use an online cash register (does the exemption apply to them)

When looking for an answer to the question of who can not use online cash registers, you need to consider the following:

1. the use of an online cash register is possible offline (without sending fiscal data over the Internet), if the taxpayer accepts cash for goods and services in settlements remote from communication networks (the list of such points is approved by regional authorities);
2. Certain categories of taxpayers are temporarily (until July 1, 2019) allowed not to use online cash registers, limiting themselves to registering a BSO:

• enterprises and individual entrepreneurs on UTII and individual entrepreneurs on PSN outside the catering and retail sectors;
• Individual entrepreneurs using UTII and PSN in retail and catering without hired employees;
• firms and individual entrepreneurs providing services to the public;
• enterprises and individual entrepreneurs carrying out non-cash payments to individuals;
• Individual entrepreneurs selling through vending machines, subject to the absence of hired employees.

Thus, an entrepreneur on a patent or UTII, as well as some companies on UTII, may not currently use the online cash register, but this exemption is temporary and will last only until 07/01/2019.

We told you more about those who should switch to online cash registers from 07/01/2019.

The Federal Tax Service has prepared a special test that will help determine whether an online cash register is needed. You can take the test.

You can find out about the latest changes to 54-FZ in this material.

Results

Newspaper vendors and key makers are just a few of the cash-based merchants who won't need to rely on online checkout in 2019 and beyond.

Entrepreneurs with a patent, as well as firms and individual entrepreneurs using UTII, make up the group of those taxpayers who do not have to use online cash registers temporarily - until 07/01/2019. After this date, they will still have to enter into an agreement with the OFD and connect a modern cash register to the Internet.

Who exactly can use online cash registers? The answer to this question can be found in the current version of the adopted law on cash register equipment dated May 22, 2003, number 54-FZ. But it requires detailed explanations and clarifications. In this article we will try to do this. In this article we are talking about who can work without a cash register in 2018?

Who exactly needs to purchase online cash registers and is it possible to conduct business without using it?

In 2017, everyone, without exception, is concerned about the question of whether it is worth installing an online cash register or not? This question is asked not only by large companies, but also by individual entrepreneurs who engage in cash payments. And this concern is connected with the mandatory need to comply with the requirements relating to the current edition on the use of cash registers dated May 22, 2003. Number 54-FZ. According to paragraph 1 of Article 1.2 of this law:

Cash registers must be used by all organizations and individual entrepreneurs when making cash payments.

There are some exceptions to the above requirement (if these situations are provided for by law 54-FZ).

Those business entities that work with cash can be divided into three main groups:

• A group of individual entrepreneurs and organizations exempt from online cash registers.
• The group of those taxpayers with immediate and mandatory use of online cash registers - the obligation to use cash registers with the introduction of new technical components (online cash register) arises for them from July 1, 2017.
• Group for specific use of cash register equipment.

Those taxpayers who belong to the second group must have time to draw up an agreement with a special operator (SFO) before July 2017, and then replace the previously used cash register with modern devices that must have:

• The ability to accumulate, encrypt, store and protect fiscal information using a special fiscal drive - a memory module, which is replaced by EKZL.
• Technical ability to provide electronic versions of cash receipts to customers and tax authorities.

How can the Federal Tax Service facilitate the transition to online cash registers?

Here we are talking about who can work without an online cash register until July 2018? We also discuss other points here. Who exactly can be exempt from using an online cash register under law 54-FZ.

To find out who exactly can be exempt from using online cash registers, you should refer to Article 2 of Law 54-FZ. This law contains a complete list of these lucky ones - i.e. those taxpayers who are legally exempt from using the latest cash registers. Among them we highlight:

Companies and individual entrepreneurs that provide various small household services (look after children, plow gardens), and also sell various types of goods to the population (ice cream, magazines).

Bankers and credit institutions may not use online cash registers in automatic payment devices, but they must maintain a list of these devices.

Those taxpayers who conduct cash payments in hard-to-reach, remote areas included in the relevant lists of regional authorities. In this case, at the buyer’s request, they must provide a document that can confirm the existence of settlements.

Other taxpayers listed in Article 2 of Law 54-FZ (paramedic pharmacies in rural areas, those companies that provide services for various religious ceremonies).

Do entrepreneurs with a patent or UTII have the right not to use an online cash register (will the exemption apply to them).

When searching for an answer to this question, you need to consider the following points:

You can also use online cash registers offline (without sending fiscal data over the Internet), if the taxpayer accepts cash for services and goods in settlements that are remote from communication networks. The list of these items is usually approved by local authorities.

Some categories of taxpayers are allowed to temporarily (until July 1, 2018) not use online cash registers, limiting themselves to simply registering a BSO - businessmen with UTII or a patent, with the exception of alcohol sellers.

It is necessary to clarify one very important point, which is accompanied by the non-use of online cash registers as a registration form for BSO. Until July 1, 2018, BSOs have the right to issue cash receipts to companies and individual entrepreneurs when providing paid services to the public. The list of these services until 2017 is currently listed in various groupings and classifiers:

Since 2017, you can find out those types of services to the population for which BSO is issued from the corresponding collective groupings that were developed by Rosstat (Order No. 244 dated May 23, 2016), since the new classifiers (OKVED2 and OKPD2) do not highlight services to the population. Based on this, a businessman on UTII or a patent may not currently use an online cash register, but this exemption is still temporary and will last only until July 1, 2018.

Watch the video on the topic: How to work without a cash register?

Results

Key manufacturers and sellers of newspapers and magazines are just a small part of those entrepreneurs who work with cash and may not use Online Cashiers in 2017 and 2018. Businessmen on UTII and patent belong to the group of those taxpayers who also do not have to use Online Cash Registers, but temporarily until July 1, 2018. After this date, they will still be forced to draw up an agreement with the OFD and connect the cash register to the Internet.

Current ideas for making money

• Learning to pay utility bills online...

After July 1, 2019, almost all categories of business will 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, the LLC or individual entrepreneur is obliged to record data offline.

So when should you install a cash register?

• what type of taxation are you on: simplified tax system, OSN, patent or UTII;
• what type of activity do you do;
• Do you have hired employees?
• size of retail space;
• location of the point of sale;
• and a few other small factors, which we will discuss below.

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

1. The cash register must be placed 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 also report on them to the tax office. 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 upon the first request of the client, they are required to issue a sales receipt or receipt. The receipt must meet certain requirements. Also, at your discretion, for internal control at the enterprise, you can install a CPM - a check printing machine. NIM does not need to be registered or reported - roughly speaking, it is a calculator that issues checks.

Do I need a cash register for individual entrepreneurs?

For individual entrepreneurs, it all depends on the type of taxation, type of activity, and whether the individual entrepreneur has contracts with employees:

• UTII, patent - not required to use a cash register, but there are exceptions (see below);
• STS, OSN, etc. are required to use a cash register, but again there are exceptions (see below).

Individual entrepreneurs who had previously used cash register systems had to switch to an online cash register before July 1, 2017, and when selling alcohol, regardless of the taxation system, until March 31, 2017. This could have been done voluntarily.

However, for entrepreneurs in retail trade (except for alcohol), catering on UTII without hired employees, the implementation of cash register systems has been postponed until 07/01/2019.

UTII: do you need a cash register?

When using imputation (UTII), a cash register is not required until 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;

if your counterparties are legal entities, then you cannot do without CCP;

even if you do not provide services and do not work with an LLC or individual entrepreneur, the buyer must be issued a sales receipt or BSO upon request as proof of payment. This check has some requirements described below.

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

There are no sanctions from regulatory authorities for non-use of cash registers in individual entrepreneurs before July 1, 2019, but in order to streamline internal reporting, it is advisable to acquire devices and check printing machines now. The condition for deferment is the absence of hired employees who are listed under the contract. As stated in clause 7.3 of Law No. 290-FZ, if it is violated, the entrepreneur is obliged to register an online cash register within thirty days from the date of conclusion of the contract.

The state has made significant concessions for individual entrepreneurs on imputation. Now an entrepreneur is allowed to reduce tax by the amount he spent on purchasing a device, installing its software, and subsequent configuration. It is clarified that the total compensation will not exceed eighteen thousand rubles.

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 by bank transfer;

you are in a remote region that is included in the list as such by a resolution of the legislative body of this region or at the federal level.

Retail trade: do you need a cash register?

Trade in periodicals, ice cream, draft kvass, securities, food products in educational institutions, tickets, travel documents is not 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 using an automated system in electronic form. 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 of various types;
• leather goods;
• goods made of straw, wood, cork, wickerwork;
• chemical substances;
• 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 the suspension of the outlet 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 for an LLC?

Regarding LLCs, the issue is resolved depending on the applicable taxation systems. Thus, the UTII payer and the patent owner (if he does not make payments in cash or bank cards) can still enjoy a deferment for installing a cash register until 07/01/2019. But with a combination of UTII and simplified tax system, OSN, involves working with an online cash register.

There is no need to issue checks for payments between organizations and entrepreneurs that are made using electronic means (according to the regulations, these include digital wallets registered in the payment system).

Do I need a cash register for an individual entrepreneur on a patent?

Previously, patent holders could simply issue paper to their customers that replaced standard cash receipts. But now you will have to purchase an online cash register if you have employees or trade. All other patent holders are allowed to defer this for another year until early July 2019.

After 07/01/2019, only individual entrepreneurs can work without cash registers:

if you yourself produce the products or services that you sell, without having hired employees;

if you sell tickets to state or municipal theaters by hand or from a tray.

Do individual entrepreneurs need a cash register in 2019?

Impostors and patent owners will not need a new type of cash register until 2019. At the same time, fines for businesses have increased significantly:

• at least ten thousand (from half to a quarter of revenue) will have to be paid when working without an online cash register;
• if the electronic check requested by the buyer is not transferred, the buyer faces administrative liability in the amount of ten thousand rubles;
• and the use of the old cash register will cost the entrepreneur a three thousand fine.

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 Resolution 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 via 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?

Until July 2019, a hairdresser with a patent or UTII has the right to work without a cash register and receive cash, but must issue a sales receipt or a receipt if the client requests it.

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 obliged to use cash registers, but this does not exempt it from issuing BSO upon request. Please note that if your partners are any legal entities (LLC, JSC, entrepreneurs), then you will still have to buy a cash register.

Individual entrepreneur “providing services”: do you need a cash register?

Before the introduction of online cash registers, entrepreneurs filled out strict reporting forms; they could be filled out by hand or printed. Now, from July 1, 2018, tourism operators, car services, children's development centers, sports coaches, as well as other services will be required to send electronic data to the OFD.

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 check 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 specifies 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, entrepreneurship must be guided by 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 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 can take advantage of the deferment:

• organizations applying patents, the general taxation system and the simplified tax system, providing services under subparagraphs 1-5, as well as 10-14 of Art. 346.43 Tax Code of the Russian Federation;
• entrepreneurs who provide services and carry out retail trade do not have hired employees on their staff as 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;
• Individual entrepreneurs on patents that provide various services listed in 346.43 of the Tax Code.

After registration, many individual entrepreneurs wonder whether they need a cash register. According to the law on cash register technology, all enterprises must use cash registers. However, there are exceptions to any rule.

Cash desk and taxation system: is there a connection?

The new procedure for using cash register equipment today differs for each category of entrepreneurs, depending on the chosen tax regime. Previously, many businessmen could not use a cash register, registering sales only with strict reporting forms or sales receipts. Due to the fact that the patent and UTII take into account the possible annual profit when collecting tax, all those trading on this system could not use cash registers.

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

The situation is different with the simplified taxation system, OSNO and Unified Agricultural Tax, since real data on the organization’s income is used to calculate the taxable tax. Previously, all the necessary information was recorded in the cash register EKLZ memory. According to the new laws, organizations with OSNO and simplified tax systems are required to use online cash registers.

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

• provide household or veterinary services,
• engage in repair, washing or maintenance of motor vehicles,
• distribute outdoor advertising, etc. (see clauses 1–5, 10–14, clause 2, article 346.26 of the Tax Code of the Russian Federation).

For individual entrepreneurs (UTII and patent), it is possible not to apply the cash register until 01/01/2019 in the following cases:

• The individual entrepreneur does not have employees under employment contracts and is engaged in:
  • retail trade,
  • 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 paragraph 2 art. 346.43 Tax Code of the Russian Federation.
• The individual entrepreneur is engaged in (requirements for the presence/absence of employees are not established):
  • repair, cleaning, painting and sewing of shoes;
  • provision of hairdressing or cosmetic services;
  • provision of photo services;
  • furniture repair;
  • other types of activities listed in paragraphs. 1–15, 18–28, 30–44, 49–58, 60–63 p. 2 art. 346.43 Tax Code of the Russian Federation.

Video: about the need to use cash registers

Categories of entrepreneurs who may not purchase a cash register

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

• if an organization provides services to the population, 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 buyer’s request (the condition is valid until July 1, 2018 and until July 1, 2019, as mentioned above);
• organizations and individual entrepreneurs carrying out payments in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the relevant list (subject to the issuance to the buyer (client), upon his request, of a document confirming the fact of the payment);
• if the type of activity of the entrepreneur is listed below.

Any paid service or product provided must be recorded using a cash register.

And entrepreneurs carrying out activities in the following areas are also exempt from the mandatory use of cash registers:

• sale of newspapers and magazines, as well as related products in newsstands, provided that the share of sales of newspapers and magazines in their turnover is at least 50 percent and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products is kept separately;
• sale of securities;
• sale of lottery tickets;
• sales of travel tickets and coupons for travel on city public transport;
• providing meals to students and employees of educational organizations implementing basic general education programs during classes;
• trade in markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and other similarly equipped and ensuring the display and safety of goods of trading places (premises and vehicles, including trailers and semi-trailers), 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 hand carts, baskets, trays (including frames protected from precipitation, covered with plastic film, canvas, tarpaulin);
• sale of tea products in passenger carriages of trains in an assortment approved by the federal executive body in the field of railway transport;
• trade in kiosks of ice cream and soft drinks on tap;
• trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, waddling vegetables and melons;
• 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 on related territories, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations registered in in the manner established by the legislation of the Russian Federation;
• sale at nominal value of state postage stamps (postage stamps and other signs applied to postal items), confirming payment for postal services.

Video: using cash register

Fine 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. At the moment, everything has become more serious and failure to use cash register systems can even lead to suspension of activities for an individual entrepreneur.

There are fines for violations of the law on the use of cash register equipment

Table: fines for incorrect operation of cash registers

Fines for selling alcoholic beverages without a cash register

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

Selling alcoholic beverages without using a cash register is punishable by a fine

Not only spirits, but also beer cannot be sold without a cash register. Penalties for violating the rules for using cash registers are:

• for individual entrepreneurs and legal entities - 75–100 percent of the calculated amount, but not less than 30,000 rubles;
• for other officials - 25–50 percent of the calculated amount, but not less than 10,000 rubles.

Of course, purchasing, registering and maintaining a cash register is not cheap, but violating the law on the use of cash registers entails more serious liability. The fines may be several times higher than the amount you will spend on servicing cash register equipment, so you should not take risks.

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