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Do I need a cash register for IP? Is it mandatory to have a cash register and is there a penalty for non-use of cash registers

Cash register for IPIs it compulsory to apply in 2017-2018 or not? You will get the answer from the article. We will talk about the types of activities and tax regimes that allow you to work without a cash register, as well as how to register a cash register and what devices can replace a cash register.

Is it necessary to use a cash register for IP?

Many entrepreneurs, especially at the initial stage of their activity, are very interested in the question: “Is it necessary for an individual entrepreneur who accepts cash (and cards) from buyers to use a cash register?”. In order to understand this, you need to refer to the law "On the use of cash registers ..." dated May 22, 2003 No. 54-FZ. This law clearly states that entrepreneurs (as well as organizations) dealing with cash and payment cards must use CCP without fail.

But this law also provides for exceptions to the general rule. Until July 2018, entrepreneurs have the right not to use cash registers:

  • engaged in activities that fall under the single tax on imputed income (UTII);
  • those who switched to the patent system of taxation (although their activities are strictly regulated);
  • providing services to the population in accordance with Decree of the Government of the Russian Federation of May 6, 2008 No. 359, including those using strict reporting forms (BSO).

An exception to the rule of mandatory use of cash registers is also made for entrepreneurs working in certain areas (part 2 of article 2 of law No. 45-FZ), for example:

  • when selling securities;
  • shoe repair;
  • provision of porter services at airports, etc.

It is allowed to trade without special cash registers and in remote hard-to-reach areas. In all other cases, a cash register for IP is required.

Violations in the application of CCP and fines for individual entrepreneurs

Violations of the use of cash register equipment include the lack of cash equipment or its improper operation:

  • failure to break the check to the buyer;
  • non-issuance of a check to the client for the purchased goods (even if the check itself was broken);
  • work with an unregistered cash register;
  • work with cash registers that are not included in the state register.

For such violations, individual entrepreneurs are subject to fines in the average amount of 10,000 rubles (Article 14.5 of the Code of Administrative Offenses). The statute of limitations for them is 2 months. The same fines threaten for the absence of serial numbers on the case of cash registers, inside - fiscal drives, watches, etc.

Some entrepreneurs, inspired by small amounts of penalties, risk working without cash registers (or using them with violations). Doing this is not worth it, so as not to arouse the increased interest of tax inspectors.

Mandatory requirements for checks

In order to work calmly and not worry about possible sanctions, an individual entrepreneur needs to know what information should be placed on a cash receipt:

  • document's name;
  • surname and initials of the owner of KKM - the IP itself;
  • TIN of the entrepreneur;
  • KKM number assigned by the manufacturer;
  • check serial number and shift number;
  • date, place and time of the check;
  • the purchase price, taking into account the applicable taxation system (for example, with VAT);
  • sign of the fiscal regime;
  • receipt and expenditure of funds, etc.

Rules for the work of individual entrepreneurs using KKM

In the event that the use of a cash register for an individual entrepreneur is mandatory, he will additionally have to keep a journal of the cashier-operator (in the form of KM-4) and draw up certificates of the cashier-operator (in the form of KM-6).

Every working day, the entrepreneur himself or his employees must do the following:

  • Open a cash register shift by taking X-report readings at the beginning of the day (or shift).
  • To punch checks for all sold goods or services and be sure to issue them to customers. If necessary, issue returns and cancel checks.
  • At the end of the working day, the cashier closes the shift and takes a Z-report at the end of the shift. Data on available funds are entered in the KM-4 journal, and a certificate from the cashier-operator is also filled out.

Rules for the operation of IP without KKM and devices that replace them

Entrepreneurs working without cash registers are required, at the request of buyers, to draw up a sales receipt or other strict reporting form (BSO). The issued document must contain the following parameters:

  • number and date of the document;
  • surname and initials of IP;
  • TIN of the entrepreneur, as well as the number of his certificate of registration;
  • point of sale designation;
  • the name of the purchased product and its quantity;
  • the price of the goods and the amount of the purchase;
  • signature and seal (if used) of the seller; And
  • other details.

If an individual entrepreneur's product or service is popular and the number of required sales receipts is large, CPM (check printer) will help speed up and automate the process of issuing them. It is tied to the internal base of the goods being sold and automatically knocks out a check for the goods, similar to KKM. Such machines do not require registration with tax inspections and are used exclusively for internal accounting and settlements with clients. The printed CPM document must contain all the details required for a sales receipt.

How to choose, register and maintain a cash register?

An entrepreneur who has to work with the use of cash registers will find a lot of attractive offers to buy a cash register for an individual entrepreneur inexpensively. Such invitations should be treated with caution, because many of the models sold by private traders are no longer included in the state register of KKT. Which means you can't work for them. In order to check such a cash register, you need to either find its name in the same registry, or make sure that the typewriter has a registry hologram for the current year. At the same time, it does not hurt to check if it has a factory mark indicating the model and number.

Previously, before registering a cash register with a tax office, it was necessary to conclude an agreement with one of the technical service centers (TO) of cash registers (CCT). In this center, a holographic “Service” badge was pasted onto the device and a second copy of the signed contract was handed out. With this agreement and a set of necessary documents (it is advisable to check their exact list with the regional tax authorities), it was necessary to go to the tax office of the district where the IP was registered. It was there that he had to go through a rather tedious procedure:

  • The collected set of documents is submitted to the tax office.
  • If the documents are collected correctly, the entrepreneur is assigned the time and date for the passage of the cash register fiscalization procedure.
  • For fiscalization to the tax office, the entrepreneur must bring the cash register itself and a representative of the center with which a maintenance agreement has been concluded.
  • After fiscalization, KKM is registered in the KKM ledger.
  • The entrepreneur is returned a set of documents collected at the beginning, an agreement with the maintenance center, a technical passport and a KKM registration card is issued. After that, the IP can start working.

After the entry into force of the law "On amendments ..." dated 03.07.2016 No. 290-FZ, it is no longer necessary to conclude a maintenance contract to register a CCP. The entrepreneur does this at will.

Maintenance of CCPs is carried out by specialized firms. These firms carry out a complete setup and the first start-up of equipment, which is what they put a mark in the KKM passport. They inspect the cash register and carry out preventive maintenance (cleaning, lubrication, etc.), as well as promptly respond to customer requests for machine repair. All services not specified in the service contract are paid additionally.

Which cash register should an entrepreneur choose?

Depending on the activities carried out, an individual entrepreneur can choose a cash register for himself in terms of cost, size and functionality.

For those who take the first steps in this area and therefore are very limited in funds, as well as for those who simply need a portable portable machine, the Mercury-180K, Elves-MK and ORION-105K models are perfect.

Those working in pavilions and offices will appreciate the convenience of desktop Shtrikh-MINI-K and Mercury-130K and 140K.

Those who wish to have a device with a cash drawer should pay attention to AMC-100K and AMC-100MK.

If the requirements are more serious, it is better to get advice from the service center specialists or from the sellers of specialized stores.

Good afternoon, dear readers! Today we are talking about the most serious change that has long raised a lot of questions - the introduction of an online cash register in 2017 for individual entrepreneurs and LLCs! In addition, it is already in full swing, and there are more and more questions!

In short: The Law on CCP No. 54-FZ dated May 22, 2003 has changed a lot (changes were made by Law No. 290-FZ dated July 3, 2016):

  • Ordinary cash registers should be replaced by online cash registers;
  • Data on all punched checks will be transferred to the Federal Tax Service;
  • Individual entrepreneurs on UTII and a patent will lose the right to work without a CCP;
  • Old penalties have been changed and new ones have been added.

And now about all this in more detail.

Who should switch to online cash registers from July 1, 2018

The list of entrepreneurs who could previously work without a cash register is drastically reduced. The right to exemption from cash registers will be lost:

  1. UTII payers - individual entrepreneurs and LLCs, if they provide catering services, are engaged in retail trade and have employees;
  2. Individual entrepreneurs who have, retail and provide services in the field of catering. There are employees in the staff of the IP;

These two groups could not set up a cash desk, but issue a document confirming payment to the buyer (upon request). Now they can't do that! From July 1, 2018, everyone who pays UTII and a patent is also switching to new cash desks on a common basis!

  1. Those who sell lottery tickets, postage stamps, etc.;
  2. Those who trade using vending machines (vending machines) and have employees;

These two groups are also switching to the general rules for the use of cash registers from 07/01/2018: the first will have to install cash desks at the point of sale, the second - to equip machines with cash registers.

  1. And also everyone who now uses the old-style checkouts (on and) will have to switch to online checkouts.

Switching to Online Cashiers from July 1, 2019

The next stage of the transition to online cash registers is July 01, 2019. From this date, they will be required to work according to the new rules:

  • IP on a patent, except for those entrepreneurs who provide services in the field of trade and catering.
  • Individual entrepreneurs on UTII working in the field of trade and catering, without employees.
  • Individual entrepreneurs on the PSN, conducting activities in trade and catering, without the involvement of employees.
  • Individual entrepreneurs and LLCs on UTII providing other services, with the exception of trade and catering, where online cash desks will need to be used from 07/01/2018.
  • LLCs and individual entrepreneurs located on the OSNO or USN, subject to the provision of services to the population and the issuance of a BSO of the established form. The exception is the sphere of trade and public catering.
  • Individual entrepreneurs using vending machines for sales. The state does not have employees.

Who can work without online cash desks

  • Organizations and individual entrepreneurs engaged in certain types of activities (for example, shoe repair, key making, etc.);
  • Organizations and individual entrepreneurs engaged in the sale of magazines / newspapers in kiosks, ice cream, drinks on tap, trade at fairs or retail markets, trade in milk and kvass from tankers, sale of seasonal vegetables / fruits (including gourds);
  • Organizations and individual entrepreneurs located in hard-to-reach areas (the area must be included in the list approved by the regional authorities) - but there is an amendment for these persons: they may not set up a cash register, but must issue a payment document to the client;
  • Pharmacy organizations in feldsher posts in rural areas*
  • Entrepreneurs providing porter services.
  • Organizations and individual entrepreneurs providing services related to the care of children and sick people, as well as the elderly and the disabled.
  • Recycling and glassware collection points. The exception is the acceptance of scrap metal.

Online cash desks for those who provide services to the population

At the moment, companies and individual entrepreneurs engaged in services to the public have the right to do without a cash register, but they must then issue a BSO. From 07/01/2018, this obligation will be supplemented by the fact that it will be necessary to issue not just a BSO, but a BSO formed on a special device - an “automated system for BSO”. In theory, this system will become a kind of CRE, respectively, BSO will become a kind of cash receipt.

Plus, the law has been amended in the following part: it will be possible to issue such BSOs both when providing services and when performing work in relation to the population.

Important! Exemption from the use of CCP for taxpayers on UTII and a patent, as well as for taxpayers located in hard-to-reach areas, and pharmacy organizations in feldsher points in rural areas does not apply if these categories of persons sell excisable goods.

Important! If you are in an area remote from communication networks (it must also be approved by regional authorities), that is, there is simply no Internet in principle, then you must use the cash register, but offline. That is, the cash register must be installed and used, but the data does not need to be transmitted electronically.

Important! Consider the following regarding the sale of alcoholic beverages. Law No. 171-FZ “On the Regulation of the Circulation of Alcoholic Products” was amended by Law No. 261-FZ, the changes came into force on March 31, 2017. Among other things, Art. 16 in paragraph 10 there is the following paragraph:

Retail sales of alcoholic products and retail sales of alcoholic products in the provision of public catering services are carried out using cash registers.

This means that everyone (both individual entrepreneurs and LLCs) who sells alcoholic products (including beer), regardless of the applicable taxation regime, must trade using a cash register from 03/31/2017 - from the date these changes come into force . This norm is special, therefore it has priority over the norm of the law “On the Application of CCP”, in which the transition to cash registers for UTII is postponed to 07/01/2018.

Thus, individual entrepreneurs and LLCs on UTII and a patent that carry out the retail sale of alcoholic products will not receive a deferment until 07/01/2018, but must switch to new cash desks earlier - from 03/31/2017.

Online cash registers for online stores and online commerce

Previously, there was no clear answer to the question of whether a CCP is needed for an online store in the law. According to the explanations of the tax authorities, it still had to be used. Now everything is spelled out quite clearly:

CCP for online commerce is needed both in the case of cash settlements and in settlements through electronic means of payment. Settlements using electronic means of payment is a new concept that appeared in the law after the amendments were made. Such calculations are understood as calculations that exclude personal interaction between the two parties to the purchase process.

If you accept payments in your online store only through electronic means of payment, then you can buy not an online checkout, but a special checkout without a receipt printer.

In some cases of online trading, when the parties are two legal entities, two individual entrepreneurs or an individual entrepreneur and a legal entity, it is not necessary to use CCP - such situations are exceptions.

Important! Few details:

  • If you have an agreement to accept payment from a client's card directly with the bank, you must punch / generate a check;
  • If you accept payment by electronic money (Yandex.Money, WebMoney, etc.) to your wallet (or corporate one), you must punch / generate a check;
  • If you have an agreement for accepting payments with an aggregator (Yandex.Checkout, Robokassa, etc.), then the aggregator acts as a payment agent and it must issue a check. The requirements for checks are exactly the same as in the general case!

When concluding an agreement with an aggregator, be careful, because here you still need to look at each agreement! You must first determine whether the aggregator with which you want to conclude an agreement is a paying agent in accordance with Law No. 103-FZ. If the aggregator is recognized as a paying agent, then he must knock out a check, if not, then you are obliged to knock out / generate a check!

Banks, according to Law No. 103-FZ, are not paying agents, therefore, you also draw / form a check under an agreement with a bank!

What will change in the cash registers themselves

The main requirement for new CCPs is the ability to connect equipment to the Internet. It is the presence of communication that will allow you to transfer information about sales to tax authorities. Actually, hence the name "online cash register". In addition, new cash registers must have a case with a serial number, as well as a 2D barcode printing function and a built-in clock.

There will be no fiscal memory and ECLZ in the new cash registers, instead of them there will be a fiscal drive inside the device. All information about payments will be stored in this drive in a secure form.

In order for a cash register to be used, it must be included in a special register, while there will be a separate register for fiscal accumulators. The online cash register will also need to be registered with the tax authorities, but it is no longer necessary to conclude an agreement with the CTO. Here it is impossible not to note the “bonus”: to register a cash desk, it is not necessary to personally go to the tax office, this can be done electronically.

Important! You can register old format cash desks until 01/31/2017. From February 1, 2017, the Federal Tax Service registers only new online cash desks. Previously registered cash registers, the service life of which had not expired, could only be used until June 30, 2017. After this date, everyone who, according to the law, must use cash registers, uses only online cash registers in their work.

Important! It is not necessary to buy a new CCT. Some models of old devices can be upgraded and turned into online cash registers.

How data will be transferred to the tax

Data transfer will take place with the help of the fiscal data operator (or CRF for short), or rather through it. Accordingly, the entrepreneur needs to conclude an agreement with such an operator.

Further, the sequence of actions is as follows: the cashier punches the check, the information in encrypted form goes to the operator's server, the operator checks it, sends a confirmation of receipt, and then forwards the data to the tax office.

The operator also fixes all data so that it cannot be corrected. All information will be stored in a database and kept for at least five years.

Important! Without an agreement with the operator, your cash register will not be registered with the tax office!

What will change in checks and BSO with the introduction of online cash registers

There are quite a few changes here:

  • The list of required details has been expanded: the address of the store (website address, if it is an online store), the VAT rate, the taxation system for the operation, the fiscal accumulator number, and others have been added;
  • Two new concepts "correction cash receipt" and "correction SRF" have been introduced: they will be formed when a previously performed settlement transaction is corrected. But you can make such a correction only for the current shift, you won’t be able to correct the data for yesterday or the day before yesterday!
  • The check and BSO, as before, must be issued to the buyer, but now this can be done not only by printing the document on paper, but also by sending the electronic form of the document to an email address. You can send not the check itself, but separate information, according to which the client will be able to receive his check on a special information resource.

How will fines change?

The fines have changed, the new rules have been in use since July 2016:

  1. The penalty for non-use of cash registers is calculated from the amount that did not pass through the cash desk: legal entities will have to pay 75-100% of the amount, but not less than 30 thousand rubles; IP - 25-50% of the amount, but not less than 10 thousand rubles. That is, the larger the amount that did not pass through the cash register, the greater the fine;
  2. Repeated violation of this kind (during the year), including if the calculations amounted to 1 million rubles. and more, is punishable for legal entities and individual entrepreneurs by suspension of activities for up to 90 days. Officials may be disqualified for a period of one to two years;
  3. For the use after 02/01/2017 of a CCP that does not meet the requirements, a warning or a fine is threatened. A fine for legal entities can be 5-10 thousand rubles, for individual entrepreneurs - 1.5-3 thousand rubles;
  4. Failure to submit documents and data at the request of the tax authority or submitting them in violation of the deadline will result in sanctions similar to clause 3;
  5. For non-issuance of a check (BSO) on paper or for their failure to send electronically, a warning or a fine threatens. The fine for individual entrepreneurs is 2 thousand rubles, for legal entities - 10 thousand rubles.

In general, the figures are quite impressive, even if we take the most minimal amounts of fines. In addition, we note that you can be held accountable for such violations within a year! Previously, this period was only 2 months.

Where to buy an online cash register

You can buy online cash registers in specialized cash equipment stores in your city.

You can contact your technical service center - those who now have an old cash register.

The cash register must have a factory number and must be entered in the register. There will be a separate register for fiscal drives.

Conclusion

We would like to draw your attention to the fact that from January 1, 2018, amendments to the Tax Code introduced by Federal Law No. 349-FZ of November 27, 2017 came into force. They apply only to individual entrepreneurs working on UTII and PSN. LLC is an exception! According to this law, individual entrepreneurs can take advantage of a tax deduction for the purchase of an online cash register in the amount of 18,000 rubles. in the period from 2018-2019 With this deduction, you can reduce the tax payable to the budget.

So far, these are the highlights of online cash registers since 2018. Despite the fact that they have been applied since 07/01/2017, there are still quite a lot of questions.

As for the use of cash registers, a new law came into force in 2019 regarding them. These changes will be aimed at the work of those entrepreneurs whose activities can take place without the use of cash registers. Next, we will take a closer look at these innovations and try to answer the most important question: can an LLC operate without a cash register?

Do I need a cash register for LLC or USN if registration has already passed in 2019

Based on the new law "On the use of cash registers", which will be considered next year, entrepreneurs working on UTII, STS, as well as on a patent, can switch to cash registers in a mandatory mode. Despite this, many experts who work at the Ministry of Economic Development believe that such requirements are a bit redundant. But at the moment it is not yet known whether such a decision will be made on this issue.

Regardless of how your company is registered, whether it is an LLC, individual entrepreneur or OJSC, it is the type of activity that decides the leading role in this matter.

Let's look at those persons for whom the equipment of the workplace with cash registers is considered mandatory:

  1. Entrepreneurs who work on UTII and provide services for other companies.
  2. Entrepreneurs operating under the simplified taxation system, namely the simplified taxation system. But it is worth considering the fact that if cash settlement is optional, then the presence of a cash register is necessary.
  3. The category of entrepreneurs that operates under the patent system is not required to work with a cash register.

There are also exceptions to this law. Now consider the categories that these changes will not affect.

  1. These are, first of all, those entrepreneurs whose activities are carried out in open, specially designated places. These include markets, fairs, exhibition complexes and other similar places. One of the prerequisites is the trade in non-food products. For example, it will look like this - your type of activity is to trade in women's clothing on the market. With this type of trade, you can sell your goods without violating the law. If at the same time there are special premises nearby for the preservation and demonstration of goods, then you will receive a ban on the sale. Such premises include shops, tents, kiosks, container premises, markets and other similar places. If, nevertheless, the sale is carried out in them, then the presence of a cash register is considered mandatory.
  2. These include those who sell soft drinks, as well as ice cream, which is produced at kiosks.
  3. Businessmen who sell products in small retail, namely, they sell food and non-food products that do not require special conditions for their storage. Usually it is trade in such goods from trays, baskets and handcarts.
  4. Persons who are engaged in the sale of products from tanks for bottling. This is the sale of beer, kvass, milk or live fish.
  5. It can also be traders of newspapers, lottery tickets, coupons or securities.
  6. This category also includes sellers of various products manufactured in train and electric train cars.
  7. Sellers of religious products also have the right not to use cash registers. Such goods include icons, crosses, candles, religious literature.
  8. Those who sell postal products in special post offices.
  9. Services related to the collection of glassware and scrap, except for scrap metal.
  10. Those who provide a variety of religious services, namely, conduct baptism or weddings in the church and whose services cost a certain amount of money. In this case, the presence of cash register equipment is also not considered mandatory.
  11. Entrepreneurs working in the field of car service can also carry out their activities without a cash register.
  12. These include the sphere of tourism and beauty, they may not write checks, but for reporting they must maintain strict reporting forms.

Benefits of using a cash register for an LLC, even if it is not required by law

We bring to your knowledge that instead of a cash register, you can use a check printing machine.

But in order to make the right decision about whether a cash register is needed for your business, you should think it over well and carefully weigh the pros and cons.

Consider the main advantages of using a cash register for an LLC:

  • significant relief in summarizing the work done. So, you can clearly monitor how sales are going and money is coming in for a specific period of interest to you;
  • facilitating the inventory process;
  • it becomes possible to issue checks that contain complete information about the enterprise, its employees and the goods sold;
  • in the presence of checks, the company can carry out various promotions, discounts, make sales of gift coupons for a particular product, and much more;
  • the presence of checks helps to analyze the client base, distinguishing from regular and not so;
  • it becomes possible to pay by credit card;
  • the risks of abuse of their duties by the service personnel are reduced;
  • the cash register itself can be connected to electronic scales, a personal computer, a printer and other similar equipment;
  • minimizing the requirements for the selection of personnel;
  • the use of a cash register allows you to speed up the process of customer service, as this eliminates filling out receipts manually;
  • with the use of cash registers, the quality of the services provided is improved, and the business itself begins to develop at an accelerated pace;
  • the device does not require large financial costs. As noted by experts, the monthly cost of operating and maintaining a cash register does not exceed 50 rubles.

But despite all the above advantages, the most important of them is the trust of their customers, which is very important. And for the buyer, the presence of a check is a certain guarantee that he will not be deceived, that the goods, if necessary, can be exchanged or returned.

Penalties for incorrect or non-use of cash registers at all

In case of violation of the rules on the use of the cash register or in the absence of it, the controlling tax authorities have the right to impose a fine. Such cases include:

  • the entrepreneur, carrying out activities involving the presence of a cash register, does not use it;
  • a device that has not been registered with the tax office is used;
  • a cash register is used in non-fiscal mode;
  • when selling, the cashier does not provide the client with a check or does not break it at all;
  • the presence of a fake device in operation (to avoid this, cash registers must be purchased in specialized stores or directly at the factory where they are produced);
  • checks are issued without a mandatory text or the information on it does not correspond to reality;
  • lack of necessary documentation for this device.

After registration, a novice businessman has a question: “Is it possible to carry out activities without a cash desk?” KKM (cash register) - additional costs for the entrepreneur. Working with the cash register involves inspections by government agencies, employee training, fines for violating the rules, etc.

Legislation on the use of cash registers

The procedure for the use of cash registers (cash registers) is regulated in Federal Law No. 54. This act determines that an individual entrepreneur is obliged to use a cash register when selling goods, performing work or selling services, including through the use of an online store. In this case, payment is made in cash in cash or by payment cards. The legislator makes an exception to this rule, which will be analyzed below, when penalties for the absence of the MMC do not apply.

Responsibility and a fine for non-use of cash registers are approved by the Code of Administrative Offenses of the Russian Federation.

The legitimacy of working without a cashier

In accordance with Federal Law No. 54, it is legally possible to make payments without a cash desk in the following cases:

  • provision of services to individuals subject to the provision of BSO in accordance with the rules approved by the Government of the Russian Federation;
  • UTII and PSN payers, subject to the transfer, at the request of the client, of documentation (receipt, sales receipt, etc.) confirming the fact of accepting funds for valuables;
  • carrying out certain types of activities or due to the specifics of the location.

Types of activities for individual entrepreneurs without a cash desk

You can work without a cash register when doing business as follows:

  1. Sale of periodicals and presses in specialized kiosks. The share of sales of these goods must be at least 50%, and the range of related products is approved by the state body. At the same time, accounting for profits received after the sale of the press and other benefits is determined separately.
  2. Sale of shares, bonds and other securities.
  3. Realization of lottery tickets.
  4. Trade in travel tickets, as well as coupons for the use of urban public transport.
  5. Providing meals to students and employees of educational institutions during classes.
  6. Sale of goods in markets, fairs and other traveling trade in places of this type. The exception is kiosks, pavilions, tents, car dealerships and other equipped premises that ensure the safety of goods. Beer or alcoholic beverages cannot be sold in this way without a cash register.
  7. Random retail trade from baskets, trays of food (with the exception of alcohol) and certain categories of non-food products.
  8. Sale of products in the assortment approved by the relevant state body on trains.
  9. Sale of ice cream and non-alcoholic beverages in kiosks.
  10. Trade from tanks (beer, milk) or waddle food products.
  11. Reception of salvage materials (except for scrap metal) and glass containers.
  12. Realization of religious objects, carrying out religious ceremonies, etc.
  13. Sale of postage stamps and other signs indicating payment for postal services.

Individual entrepreneurs who operate in remote or hard-to-reach areas can accept cash and payment using payment cards without using a cash register. Local authorities approve the list of such areas. Thus, only those entrepreneurs who do business in a certain locality will be able to take advantage of the opportunity to work without a cash desk.

Checkout for an online store

Many entrepreneurs work through online stores. Selling goods online can save you a lot of money. However, such an expense item as the purchase of cash registers for businessmen who have an online store is mandatory.

When paying in cash or payment cards, the seller must provide a cash receipt. Online work is carried out on the basic rules. An entrepreneur who has opened an online store is not entitled to choose UTII. According to the legislation, this taxation regime provides for the calculation of payment, taking into account, among other things, retail space, which is not available in the online space. Trading activities on the Internet will not fit under other clauses providing for exemption from working with a cash register.

When making purchases, the IP gives the client a check printed using the CCP, otherwise a fine will be imposed on him.

As an option - the use of a portable compact cash register for an online store.

Cash desk for the sale of alcohol and beer

The norm on the sale of alcohol and beer without cash registers is interpreted ambiguously. In accordance with the previous regulation, it was allowed to sell low-alcohol products without a cash register, for example, beer with a strength of up to 5 degrees.

This provision was in effect until 2013, when all sellers of beer and alcohol were required to use the cash register. The only exceptions were those entrepreneurs who chose UTII.

Until 2014, such sellers could sell beer and alcohol without a cash register. But the Supreme Arbitration Court and the Federal Tax Service provided official clarifications on this issue.

Government departments have unambiguously declared that it is illegal to sell alcohol and beer without CCPs.

Legal way to work without a cash register

Federal Law No. 54 clearly states the cases of using a cash register - cash settlement. Thus, non-cash payment can be made without the use of cash registers.

This is not about payments by payment cards, but about transferring funds to the current account of the individual entrepreneur.

To legally use this method, you need to follow these steps:

  1. Open a current account in any credit institution;
  2. Issue receipts to customers for payment at the bank;
  3. Receive money into your checking account.

The disadvantage of working with a current account is the difficult implementation of the method with a large number of customers and small amounts.

BSO as an alternative

For individual entrepreneurs on UTII, there is no obligation to use the cash register. But such businessmen issue BSO to clients. These forms are called receipts, tickets, subscriptions, etc. Until 2008, the BSO form was the same. After the adoption of Government Decree No. 359, entrepreneurs can independently develop a form. Exceptions are transport tickets, vouchers, mortgage tickets, receipts for veterinary services.

The legislator clarifies that the BSO must contain a list of mandatory details:

  • document name, number and series;
  • name of individual entrepreneur, TIN;
  • the address;
  • type of service, product name;
  • price;
  • the amount of payment for the BSO;
  • date and time of formation;
  • position and full name of the person responsible for issuing BSO, signature.

In the absence of at least one requisite, the document can be invalidated. Documentation can be purchased in finished form, as well as ordered from a printing house.

Responsibility for non-use of CCP

Responsibility for non-use of CCP is provided for in the Code of Administrative Offenses of the Russian Federation. This rule provides for sanctions for the offender in the form of a fine. Responsibility arises in the event of the use of an unregistered cash register or the use of a cash register in violation of the established rules.

Work without CCP - the following advantages:

  • no costs for the purchase of KKM (price - more than 8 thousand rubles);
  • no expenses for maintenance of the cash register (price - more than 10 thousand rubles for 1 year);
  • there is no need to go through the procedure for registering a CCP with the tax service.

Despite this, most individual entrepreneurs, including when working through an online store, are obliged, in accordance with the norms of Federal Law No. 54, to buy cash registers and make payments using it. Exceptions are cases provided for by law.

Otherwise, the penalty is:

  • legal entities - up to 40 thousand rubles;
  • IP - up to 2 thousand rubles.

FAQ

Let's take a look at some of the most frequently asked questions by entrepreneurs.

Do I need KKM with USN?

Answer: Such an entrepreneur needs a cash desk. In 2016, the legislator does not provide for exceptions for businessmen on the simplified tax system. Such an entrepreneur has the right to work without a cash register on a general basis - with a certain type of activity or due to the specifics of his location. The fact of choosing simplified taxation as a taxation regime does not automatically entail the lawful non-use of cash register equipment and the absence of a fine under the Code of Administrative Offenses of the Russian Federation.

Do I need to use a cash register for PSN?

Answer: No, since 2013 the obligation to use cash registers when selling goods or providing services for individual entrepreneurs on PSN has been abolished.

Does the fact of registration as an individual entrepreneur affect the obligation to use a cash register?

Answer: no. The legislator did not provide for differences in the implementation of this paragraph, depending on the organizational and legal form of a market entity.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

As a result, without the use of cash registers, an entrepreneur can do business in a stationary outlet, the area of ​​\u200b\u200bthe trading floor of which is 50 square meters. m. maximum or no trading floor at all, as well as in a non-stationary room for trading.

If the individual entrepreneur makes cash payments on UTII

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

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

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

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

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

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

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

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

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

However, there are several nuances:

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

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

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

The entire list of individual activities can be found in Art. 2 of the above law.

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

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

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

Checkout and online store

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

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

Firstly, an order for goods on the Internet is not a cashless payment, because the client gives cash to the IP through a bank. An individual entrepreneur can conduct all commodity transactions with buyers using bank transfers, and then cash equipment is not needed.

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

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

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

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