Who should use kkm. How to work without cash equipment kkt, kkm

16.10.2019

However, there are exceptions to this legislation. Consider who should switch to online cash registers before 07/01/17, and who may not yet use such a technique in their activities. Also from this article you will find out for whom online cash registers are mandatory from 07/01/2018 and which types of activities are completely exempt from transferring revenue data through the FN (fiscal drive) of memory.

The main change in the procedure for applying the CCP is that, according to Art. 1.1 of Law No. 54-FZ, all enterprises / individual entrepreneurs using cash registers in their activities are required to switch to online models with a built-in financial tax that supports the transfer of information about cash payments to the tax authorities. The provision of online data exchange via the Internet should be provided by specialized organizations - fiscal data operators (FDOs) that have the appropriate license and accreditation for the provision of such services.

Who should use online cash registers already in 2017? The global transition covers the period up to 07/01/18 and affects all retailers, as well as those who have been exempted from the obligation to apply until now. cash register. These are special regimes on a patent and imputation; persons providing services to the population and components of the BSO. Compulsory transition periods are set at federal level and provide for the deadline for the start of use in the activities of online cash registers. However, already now, in a voluntary mode, everyone can begin to install new equipment or upgrade to the required technical condition old in order to comply with the requirements of the law in a timely manner.

Who should install online cash desks - transition periods

To understand exactly who needs to set up online cash registers, check out the mandatory milestones for the transition. The data is collected in a clear table and broken down into stages. Separately, the order of necessary actions for owners of cash registers is explained.

Transition period	Who has to go to online cashier	Regulatory requirements
From 01.02.17	The tax authorities stopped registering old CRE models and replacing old ECLZs.	The use of obsolete cash registers is still possible (until 07/01/17).
From 03/31/17	Companies/entrepreneurs selling retail or through catering establishments alcoholic drinks including beer.	All sellers of alcohol, regardless of the tax regime used, are required to switch to selling drinks through online checkouts.
From 07/01/17	All owners of KKT.	Enterprises-legal entities and individual entrepreneurs on OSNO, ESHN, USN are required to trade only through online cash desks. The exception applies to taxpayers on a patent, UTII or with the help of BSO.
From 07/01/18	IP on special modes (PSN, UTII) and trading with the help of BSO and through vending machines.	The transition to online cash registers is being completed - the new obligation also applies to entrepreneurs who were exempted from the need to install cash registers.
From 01.02.21	Owners of cash registers working for PSN, USN or UTII.	These taxpayers are required to provide on receipts a list of purchased goods with prices for each separately.

Who should set up online cash registers in 2018

The table above shows who has to set up online cash registers in 2018 and receives a deferment from this obligation for a whole year. But at the same time, it should be borne in mind that individual entrepreneurs on preferential regimes must, at the request of the buyer, issue a document confirming the fact of payment for the goods / services - a sales receipt, BSO, receipt, etc. (clause 7, article 7 of Law No. 290-FZ). The requirement applies to retailers and individual entrepreneurs providing services to the public.

Online cash desks - for which types of activities the exemption applies

The list of activities exempted from the need to use online cash desks is approved in paragraph 2 of stat. 2 of Law No. 54-FZ. In addition to the well-known and previously separate categories of sellers, the list was supplemented by those who are geographically located in remote or hard-to-reach areas.

Who does not need to install online cash registers - types of activities:

Sales of magazines and newspapers (the share of sales in the total assortment must be at least 50%), revenue is calculated separately.
Realization of securities.
Realization of tickets for travel in public modes of transport.
Catering for students and employees of educational institutions.
Retail sale of various food and non-food products on trains, from trolleys, trays, bicycles and other mobile vehicles.
Retail trade in places organized for sales (exhibition centers, markets, fairs, etc.).
Trade from points selling draft non-alcoholic drinks, ice cream.
Trade in seasonal vegetable crops by weight and from tank trucks.
Organization of reception of salvage materials and glass containers from citizens (except for precious metals, precious stones and scrap metal).
Shoe dyeing and repair services.
Services for the repair and production of haberdashery and keys.
Services of nurses and nannies.
Services of craftsmen.
Services for sawing firewood, as well as plowing garden plots.
Luggage porter service.
Rental services for your own home.
Firms and entrepreneurs operating in hard-to-reach areas specified in special lists. The requirement to issue a document confirming payment remains.

Penalties for non-use of online cash registers

If the taxpayer evades the installation of cash registers with FN, he will face fines for non-compliance with the law on those who must use online cash registers. Employees of the Federal Tax Service of the Russian Federation will collect sanctions. When a violation is detected for the first time, the tax authorities issue a verbal warning or impose a fine of 1,500 rubles or more. for a responsible person up to 5000 rubles. per organization/individual.

If the fact of evading the installation of online cash desks is discovered again, the official faces a minimum fine of 10,000 rubles, companies / individual entrepreneurs - at least 30,000 rubles. If then the regulatory authorities find out that the CCP has not been established, and the amount of unaccounted for revenue exceeds 1 million rubles, get ready for the fact that the official will be disqualified, and activities will be suspended for up to 3 months. Full list penalties for non-use of the online cash register is contained in stat. 14.5 of the Code of Administrative Offenses. The statute of limitations for such offenses is 2 months. (Clause 1, Article 4.5 of the Code of Administrative Offenses).

Conclusion - we figured out who is obliged to set up an online cash register in this and next year. As you can see, privileged activities for working without cash registers are still preserved, but special regime officers were nevertheless obliged to apply cash machine since 07/01/18

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Lesson 1
and when it is needed.
Work fines
no cashier.

Lesson 1. What is an online cash desk, who needs it and when.
Work fines
no cashier.

It is important for the tax office to know about your income, and for the client to receive confirmation of payment. And if non-cash payments are easy to track, then cash is much more difficult. Therefore, the law 54-FZ has been in force for a long time: about when you need to use a cash register that will save information about the calculation and print a check for the client.

In 2016, the law changed - now even those who had not thought about it before should use the cash register. And the usual cash desks are being replaced by online ones - they not only print a check, but also send it to the tax office via the Internet.

In this lesson, we will tell you who and when will need an online cash register, and who can work without it.

Who can work without a cashier

A cash desk is not needed if an organization or individual entrepreneur transfers money by bank transfer to your bank account.

And there are a few more exceptions:

Apply patent system of taxation and don't lead business from the list.

Sell through mechanical vending machines that do not have a battery or power supply and accept only metal coins. For example, a machine with shoe covers, toys, chewing gum.

IP and rent out your apartment.

You repair shoes.

You make keys.

Trade in markets, exhibition complexes and fairs with inedible goods that are not included in the list. At points where there is nowhere to store and freeze goods, not in stores, not in kiosks and not in tents - paragraph 6, clause 2, article 2 of 54-FZ.

Trade from trays, carts, baskets or wagons passenger trains but not technology.

Sell paper newspapers and magazines, as well as other goods through newsstands and magazines. Provided that the share of newspapers and magazines is not less than 50%, and the rest of the goods are from the list approved by the government of your region.

Sell ice cream through kiosks, soft drinks, drinking water or bottled milk.

Care for or care for children, the sick, the elderly, or the disabled.

You work in hard-to-reach areas - their list is established by local laws.

You are engaged in another business from article 2.

If you find yourself on this list, the cash desk is not needed until the law is changed and new rules come up. You can issue a free-form receipt or sales receipt to the client, or you can do without supporting documents at all.

The rest of the lessons in the course will not be useful to you. Read or go - for beginners IP.

Who needs a checkout

Individual entrepreneurs and organizations that are not included in the list of exceptions above and who receive payment in one of the following ways:

Cash.

By card through the terminal, if you have mobile acquiring connected. Although the mobile terminal gives out a semblance of a check, this is not what you need. To comply with the law, punch a separate check at the checkout.

Bank card on your website, if you have an Internet acquiring agreement with a bank or with payment services, for example, with Yandex. Cashier, Robokassa, PayPal and others. Many payment services send a payment receipt to the payer, but this is not a check, so you cannot do without a cash desk.

Electronic money: for example, through Yandex.Money, Qiwi or Webmoney.

An individual transfers money to your current account according to a receipt in a bank or through his mobile bank.

You can avoid working with the cash register in only one way - to receive payment through an intermediary who issues a cash receipt instead of you in accordance with all the rules. These include payment agents, some courier services and Russian Post.

When to checkout

You need a cash desk as soon as you start accepting payments using one of the methods listed above.

There is a delay:

For individual entrepreneurs and organizations on UTII and patent - until July 1, 2019. If you run a retail or catering business and hired employees, then the delay does not work, you need a cash register now.

For individual entrepreneurs or LLCs that work on any taxation system, provide services to physicists and issue strict reporting forms - until July 1, 2019. The deferral does not work if you have catering services and have employees - then you need a cash register now.

For everyone who sells through vending machines and has not hired employees - until July 1, 2019.

There are other ways. The tax office knows about all bank accounts of individual entrepreneurs and LLCs. If you don't have an account and tax return you showed income, the question arises - how did you get them. After all, if there is no current account, it means that you accepted payment in cash or electronic money.

Or you have a bank account, and the proceeds that you receive from mobile or Internet acquiring come there. The tax office may request a statement from the bank on your account, from which it is easy to see that the payment went through acquiring. And this is a reason to use the cash register.

Of course, the tax authorities will not be able to arrange a thorough check of each entrepreneur, but the risk still remains.

In the following lessons, we will figure out how to choose a cash register, register it with the tax office and start using it.

According to general rule, in the event that payment for goods sold, work performed or services rendered is carried out in cash Money or plastic cards, organizations and entrepreneurs acting as a seller are required to apply CCP. The use of cash registers is regulated by the Federal Law of May 22, 2003 N 54-FZ “On the use of cash registers in cash settlements and (or) settlements using payment cards”.

At the time of payment, the Buyer is issued a cash receipt printed by the CCP, which confirms the fact of receipt of payment. The cash receipt must have required details provided for by the Regulations on the application cash registers when making cash settlements with the population, approved by Decree of the Government of the Russian Federation of July 30, 1993 N 745. In particular, such details include the date and time of purchase. The time of purchase indicated on the punched cash receipt should not differ from the real time of cash settlements. The discrepancy between the time on the cash receipt and real time payment should not exceed 5 minutes (Decree Supreme Court RF dated May 11, 2012 N 45-AD12-4).

Everyone is equal in front of the KKT

The obligation to use cash registers does not depend on which taxation system the seller is on - traditional or simplified. It cannot exempt from the need to use cash registers and the status of the buyer: this is an organization, an entrepreneur (hereinafter referred to as an individual entrepreneur) or an ordinary citizen.

CCP is used regardless of whether it is an advance payment or payment for already shipped goods (works, services).

It also doesn't matter if the seller receives payment for their goods or acts as an intermediary.

Thus, in itself, cash settlement in most situations entails the obligation to use CCP. However, from this rule there are exceptions.

Exceptions to the rules

If cash is received from transactions not related to the sale of goods, the performance of work or the provision of services, the CCP does not apply (Letters of the Ministry of Taxation of Russia dated 02.11. /320). In this case, in accordance with the Instructions of the Bank of Russia dated March 11, 2014 N 3210-U “On the procedure for maintaining cash transactions legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses”, cash acceptance is confirmed by a receipt for a cash receipt order.

KKT does not apply:

upon receipt of cash in connection with the return of accountable amounts,
when receiving a cash loan,
when returning the loan amount and interest for the use of borrowed funds, for realized property rights(for example, the sale of a share in the authorized capital of an LLC), as payment for a share in the authorized capital of an LLC, in the form of penalties (fines, penalties).

In addition, cash registers are not used in case of receiving cash as a charitable contribution or as dividends.

CCPs should not be used by committents when accepting cash from commission agents. It's about on the proceeds received by commission agents for goods sold.

Must but not required

There are situations in which the seller can dispense with the use of CCP despite the fact that cash was received as a result of the sale of goods, performance of work or provision of services.

A list of such cases is given in Article 2 of Law N 54-FZ.

KKT does not apply:

when paying for services to the population, subject to the issuance of forms strict accountability;
when selling newspapers, magazines and related products through newsstands, if the share of newspapers and magazines in the total turnover is 50% or more;
when trading from open counters in markets, fairs and exhibition complexes, except for trading in non-food products from open counters inside covered market premises;
when selling lottery tickets;
when selling food to schoolchildren and school employees during training sessions;
when peddling trade from handcarts, baskets, trays, except for trade in technically complex goods and food products requiring special conditions storage and sale;
when selling in kiosks ice cream and soft drinks on tap;
when trading from tanks kvass, milk, vegetable oil, live fish, kerosene;
when trading waddle vegetables and gourds;
when receiving from the population glassware and waste materials, except for scrap metal;
when selling securities;
when trading in remote and hard-to-reach areas specified in the list approved by the constituent entity of the Russian Federation. In this case, the cash register may not be applied in the sale of alcohol (clause 4 of the Letter of the Federal Tax Service of Russia dated September 10, 2012 N AS-4-2 / [email protected]).

Organizations and entrepreneurs carrying out retail subject to the application of UTII. Instead of a cash receipt, at the request of the buyer, they issue a document (sales receipt, receipt, etc.) confirming the receipt of money for the goods.

CCPs may not be used by pharmacy organizations located in feldsher and feldsher-obstetric stations located in rural areas. settlements when selling medicines.

Settlement limit

I would like to draw the attention of readers to the fact that when paying in cash, it is necessary to observe the maximum amount of settlements.

According to the Instructions of the Bank of Russia dated 07.10.2013 N 3073-U "On the implementation of cash settlements", the maximum amount of cash settlements under one agreement between legal entities or a legal entity and an individual entrepreneur should not exceed 100,000 rubles, or an amount in foreign currency equivalent to 100 000 rub. on official exchange rate Bank of Russia on the date of cash settlements.

However, this limitation does not apply to cash transactions between the organization and individual who do not have the status of an individual entrepreneur.

Situation: payments made from the cash desk of the organization

According to the Instructions of the Bank of Russia N 3073-U, the organization can spend cash received at the cash desk for goods sold (work performed, services rendered) only for the following purposes:

payment of salaries and social benefits,
payment for goods, works, services,
issuance of cash to employees under the report,
refund for previously paid in cash and returned goods,
unfinished work,
services not rendered.

The organization is not entitled to make other payments at the expense of cash proceeds.

Situation: cash balance limit at the cash desk

The cash balance limit is the maximum allowable amount of cash that can be kept at the cash desk after the amount of the cash balance is displayed in the cash book at the end of the working day. According to the Instructions of the Bank of Russia N 3210-U, organizations determine the above limit on their own.

At the same time, small businesses are exempted from the obligation to set a cash balance limit.

Others need to set a limit, otherwise it is considered by default zero. This means that the cash received at the cash desk must be deposited into a bank account at the end of the day.

There is a list of cases in which the accumulation of cash in excess of the established limit is permissible. In particular, the limit may be exceeded on paydays.

In such a situation, funds can be kept at the cash desk for a period established by the head of the organization, but not more than five working days, including the day the money is received at the bank (clause 6.5 clause 6 of Bank of Russia Directives N 3210-U).

In addition, the limit of the cash balance in the cash desk of the organization may be exceeded on weekends and holidays.

Attention! Responsibility for non-use of cash registers and for violation of the procedure for conducting cash transactions

Control over the use of cash registers and verification of the procedure for conducting cash transactions is carried out by the tax authorities (Article 7 of the Law of the Russian Federation of March 21, 1991 N 943-1 “On Tax Authorities Russian Federation”, Federal Law N 54-FZ). Letter No. 36-3/25 of the Bank of Russia dated February 15, 2012 notes that bank servicing institutions no longer check that organizations comply with the procedure for conducting cash transactions and working with cash.

For non-use of cash registers in cases where this obligation is regulated by law, or for the use of cash registers that do not comply with mandatory technical requirements, administrative fines are provided: for officials - from 3000 rubles. up to 4000 rub. and for legal entities - from 30,000 rubles. up to 40,000 rubles (part 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation). These sanctions are imposed for refusal to issue a document confirming the receipt of cash to the buyer.

More significant fines are due for non-receipt of cash to the cash desk, violation of the maximum amount of cash settlement and the cash balance limit, for non-compliance with the procedure for storing free cash: in the amount of 4,000 rubles. up to 5000 rub. - for officials and from 40,000 rubles. up to 50,000 rubles - for legal entities in accordance with part 1 of Art. 15.1 Administrative Code of the Russian Federation

Two months after the date of the offense administrative penalty is not charged. This is due to the fact that after the specified period, the decision in the case of administrative offense cannot be issued due to the expiration of the statute of limitations for bringing to administrative responsibility (part 1 of article 4.5, paragraph 6 of part 1 of article 24.5 of the Code of Administrative Offenses of the Russian Federation).

Adviser of the State Civil Service of the Russian Federation, 3rd class

Especially for Taxcom

The first stage of the mass transition to the use of online cash registers for settlements in the Russian Federation has already been completed, and now the next one is underway. Let us consider in more detail who and how to prepare for work with online CCP next year.

From 2018, small businesses will be required to use CCPs. Indeed, according to the new version of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means of payment” (hereinafter - Law No. 54-FZ) in the scope of CCP included, including small businesses and individual entrepreneurs those using the patent system of taxation or the system of taxation in the form of a single tax on imputed income, as well as persons providing services to the population. And the deadline for the transition to the new rules of work for this category of CCP users is July 1, 2018. At the same time, some simplified conditions for working with an online cash register are provided for small businesses, namely, a longer validity period for a fiscal memory block (36 months), as well as the possibility of applying a tax deduction.

New users of cash registers - organizations and individual entrepreneurs providing services to the population

The previous version of Law No. 54-FZ provides for the possibility not to use cash registers when making payments for services to the population, subject to the issuance of appropriate strict reporting forms. There is no such exception in the new edition. Therefore, all small businesses and individual entrepreneurs providing services to the public, if the type of their activity is not specified in paragraph 2 of Art. 2 of Law No. 54-FZ, are required from July 1, 2018 to use the online cash register for settlements. Until that date, such organizations and individual entrepreneurs can work according to the old system, issuing strict reporting forms to buyers.

However, it is necessary to prepare for work with online CCP in advance. Moreover, the law does not prohibit switching to work under the new rules until July 1, 2018 on a voluntary basis. Obviously, this will help protect your business processes from possible interruptions and set up settlements using online technologies in a calm mode, without fear of penalties.

List of organizations and individual entrepreneurs who can make settlements without the use of cash registers when making certain types activities and the provision of specific services, is given in paragraph 2 of Art. 2 of Law No. 54-FZ. But such an exemption from the use of cash registers is provided only if organizations and individual entrepreneurs do not use automatic devices in settlements with buyers, and also do not sell excisable goods.

In addition, organizations and individual entrepreneurs operating in remote or hard-to-reach areas that do not include cities, regional centers, urban-type settlements, have the right not to use CRE in settlements, but are obliged to issue to the buyer, at his request, a document confirming the fact of settlement (BSO) . Specific lists of such territories are approved by the authorities of the constituent entities of the Russian Federation and posted on their websites, respectively.

At the same time, one should not confuse the lists of remote or hard-to-reach areas with the lists of territories remote from communication networks, which are also approved by the authorities state power corresponding subjects of the Russian Federation. Organizations and individual entrepreneurs, when making settlements in places remote from communication networks, must use a new type of CRE, but offline without online transmission of fiscal documents to the Federal Tax Service and upload information from the fiscal drive to tax office when replacing it.

The group of new CCP users from 2018 will also include companies and individual entrepreneurs organizing and conducting gambling, accepting funds when selling lottery tickets, including electronic ones, accepting lottery bets and paying out winnings when organizing and conducting lotteries.

In Art. 1.1 of Law No. 54-FZ, amendments were made to the definition, according to which settlements should be understood not only as the acceptance or payment of funds using cash and (or) electronic means of payment for goods, works, services sold, but also the above operations for organizing and conducting gambling.

In addition, in the new version of Law No. 54-FZ, as in the previous one, organizations and individual entrepreneurs involved in receiving scrap from the population are not exempted from the mandatory use of CCP. According to the new rules, the scrap acceptor must punch a cashier's check for the amount issued for accepted valuables. Organizations buying up precious metals, including, are not exempt from the use of cash registers. At the same time, new online cash desks, unlike older models, have the ability to punch checks for consumption when purchasing precious metal scrap.

New users of cash registers - organizations and individual entrepreneurs in special modes

Individual entrepreneurs on PSN, organizations and individual entrepreneurs on UTII must also use cash registers for cash settlements with consumers from July 1, 2018.

Until the deadline established by law, such organizations and individual entrepreneurs have the right to continue to work without a cash register, issuing sales receipts, receipts and strict reporting forms (SRF) to customers according to the old rules. AT current year Law No. 54-FZ still allows you to draw up these documents by hand, as well as print them on old, even deregistered, cash desks with the same details without online transmission of data to the tax office.

In the event that an organization combines two taxation regimes, that is, one type of activity is on common system taxation or simplified, but otherwise pays UTII, then go to work with an online cash desk in that part of the activity that is subject to UTII, necessary no later than July 1, 2018. But when combining different taxation regimes for activities, in order to avoid confusion, it is better not to wait for this date, but to start using the online cash desk in advance in terms of applying UTII.

The procedure for switching to work with an online cash register

When switching to online cash registers, first of all, it is necessary to decide on the model of the cash register according to the requirements of the business and the specifics of the activities carried out. There is a wide range of new online cash registers on the market today. But when buying a cash register, you must remember that you can only use those models that are included in the register of cash registers approved by the Federal Tax Service of Russia. Also, as part of the cash register, only the fiscal drive that is included in the register should be used. fiscal accumulators approved by the Federal Tax Service of Russia.

Only cash registers and fiscal drives approved by a higher tax authority can ensure the legitimate transmission of information about settlements to the tax authorities through fiscal data operators, as required by the new legislation.

For the convenience of CRE users, a special service has been developed on the official website of the Federal Tax Service of Russia (www.nalog.ru), in which, knowing the model and serial number of a CRE or fiscal drive, you can quickly check whether they are included in the register. Each of them has a certificate of conformity issued by an expert organization.

The purchased cash register must be registered with the tax authority. But you can register a new CCP model only if it meets the requirements of the new version of Law No. 54-FZ. Registration is very easy to do. in electronic format through Personal Area taxpayer on the official website of the Federal Tax Service of Russia or the Personal Account of the selected fiscal data operator (hereinafter - OFD).

Recall! For registration, the taxpayer needs a key certificate of enhanced qualified electronic signature A that gives the document the protection it needs.

To know detailed information on the choice of electronic signature keys can be found on the page.

In addition, in order to register a cash register with a tax authority, it is necessary to have an agreement with a fiscal data operator. OFD means entity, created in accordance with the legislation of the Russian Federation and located on its territory, which received permission from the Federal Tax Service of Russia to process fiscal data.

Without OFD, it is impossible to work with the cash register according to the new requirements. Note! The duties of the OFD include the processing of fiscal data, including the receipt of information, verification of its reliability, recording, systematization, accumulation, storage in an uncorrectable form, extraction, use, transfer to the tax authorities in the form of fiscal documents, provision of such data to the tax authorities and access to them , as well as ensuring the confidentiality of data provided by the company.

Offers you not only fast and secure transfer of fiscal data, but also convenient Personal Account services that allow you to control your work outlets from anywhere, including using a smartphone or tablet.

Registration begins with filling out an application for registering a CCP using an existing template in the Personal Account. To do this, you must specify information about the organization or individual entrepreneur who is the user of the cash register, the manufacturer of the cash register and its serial number, the manufacturer and copies of the fiscal accumulator that is built into the cash register.

Further, information about the registration number of the CRE is received from the tax authority and a report on the registration (fiscalization) of the CRE is generated no later than the next working day after receiving the registration number. To do this, you need to enter a number of parameters into the cash register, including the TIN and registration number, which is generated for this copy of the cash register by the tax authority. The cash register will remember the entered data in an uncorrectable form and will transfer to the tax authority a report on the registration (fiscalization) of the cash register.

The procedure is completed by obtaining a CCP registration card from the tax authority after checking the provided data in electronic form through the "Personal Account". A certified copy of this document can be obtained, if necessary, on paper, by contacting the relevant tax office.

Thus, the procedure for registration (re-registration and deregistration) of CCPs has been legally simplified. Taxpayers now register cash registers remotely through the electronic service "Personal Account". Moreover, the procedure is performed immediately on the day of application. In addition, there is no need to visit the tax authority and present the cash register to the inspector, as well as to involve a specialist from the Technical Service Center.

Tax deduction

To support small businesses and compensate for the costs incurred for the purchase of online cash desks of a certain category of taxpayers, tax deduction.

According to the project federal law No. 18416-7 "On amendments to tax code of the Russian Federation and on the establishment of the deflator coefficient necessary for the application of chapter 26.3 of the Tax Code of the Russian Federation for the period 2017-2019, adopted by the State Duma in the first reading, individual entrepreneurs on UTII and PSN will be entitled to a tax deduction in the amount of the cost of acquiring CCP, included in the register and ensuring the transfer of fiscal documents to the tax authorities through the operator of fiscal data, but not more than 18,000 rubles per cash desk used at each place of settlement with buyers.

According to the law 54-FZ "On the use of cash registers", trade in the country is gradually switching to online cash registers - more than 2.3 million new cash registers have been registered today. To figure it out who needs to install a cash register this year, read our article.

To switch to new order it is not enough just to buy a cash register and register it with the Federal Tax Service. In checks, now you need to punch the names of goods - which means you need a cash register program that can do this. Our application Cashier MySklad supports this and all other requirements of 54-FZ. Download and try now: it's free.

Everything related to the use of cash registers is regulated by 54-FZ. This law also answers the questions of who and when should set up a cash register, whether an individual entrepreneur is obliged to have a cash register, who is generally exempted from installing new equipment. To begin with, let's analyze whether the use of CCP depends on the form of ownership of the business.

Do I need to install a cash register for individual entrepreneurs in 2019?

Whether a cash register is needed for individual entrepreneurs was previously decided by the entrepreneurs themselves: they could choose how to confirm the purchase. Could be used not only cash receipts, but also other documents - for example, a sales receipt. After the adoption of amendments to 54-FZ, the procedure has changed.

So is it necessary for an individual entrepreneur to have a cash register today? For some entrepreneurs, for example, those who are engaged in retail and catering and have hired employees, this obligation came as early as July 2018.

And by July 2019, everyone is required to put up cash desks - both individual entrepreneurs and organizations. It is important that the equipment must be of a new type - with an Internet connection for online data transfer to the tax office.

Do you need a cash register for an LLC?

The use of cash registers does not depend on the form of ownership of the organization, that is, LLCs must also use new cash desks. At the same time, the period of transition to a new order is determined by the tax regime. Next, we will analyze in detail who and when it is necessary to set up a cash register, depending on the form of taxation.

Do I need a cash register for UTII?

Previously, it was possible for certain categories of entrepreneurs not to use cash registers on the imputation, but amendments to the law obliged them to establish new technology. Now, with UTII, cash registers are mandatory for everyone. Only the installation period differs: someone had to install the cash register this year, while someone was given another year of delay. More on this below.

Cash register for individual entrepreneurs on UTII: is it necessary, when to set, penalties for the absence

By July 2019, those who provide services to the population should supply cash registers. For individual entrepreneurs working in retail, catering or selling excisable goods, it all depends on whether there are employees. If they are not there, you can wait a bit with the installation of the cash register (although we do not recommend delaying until the deadline in July 2019), if there is, you should have installed the cash register last year.

When installing a cash register, one should not forget about equipping the seller's workplace. But clients of MyWarehouse do not need to think about it - we offer a ready-made cashier's workstation. This is an alternative to expensive POS systems, which will allow you to spend half as much on the automation of the seller's workplace. With the convenient cashier's workstation MySklad, you can keep inventory records, register sales, and punch checks. Just run the program on a computer or laptop, and then connect the fiscal registrar and scanner to it.

If an entrepreneur ignores the law, he will be fined - up to 50% of the proceeds that passed "by the cash register" (at least 10,000 rubles). For a repeated violation, if the amount of settlements in the aggregate is 1 million rubles or more, from July 1, 2018, a fine of 800,000 to 1 million rubles or suspension of activities for up to 90 days is threatened.

Cash desk for LLC on UTII: when to establish what fines threaten

Organizations on imputation must also supply CCP. Those who are engaged in retail, public catering or the sale of excisable goods should have already acquired a cash register by July 1 last year, the rest should be in time by July 1, 2019.

For non-compliance with the law, organizations face a fine of up to 100% of the proceeds received without the use of cash registers, but not less than 30,000 rubles. From July this year, if the company is caught again, and the settlement amount is more than 1 million rubles, the tax authorities will be able to recover from 800,000 to 1 million rubles.

Do I need a cash register with a patent in 2019?

Do I need a cash register with the simplified tax system?

Definitely yes. If you choose a simplified taxation system, you must use a CCP. At the same time, if a legal entity (IP or LLC) on the simplified tax system provides services to the public, a cash register is not needed until July 1, 2019 - provided that strict reporting forms are issued. For those who are engaged in catering, the delay depends on the availability of employees. If they are not there, the cash desk must be installed by July 1, 2019, if there is, it should have appeared by July 2018.

It is not worth delaying the purchase - last year about 1 million entrepreneurs switched to the new order! This year, a deficit of fiscal accumulators is possible - which means that prices will skyrocket, moreover, against the backdrop of hype and delays in deliveries: as shown past experience, most businessmen are literally dragging on until the last weeks. To save time, money and nerves, think about it in advance - now act profitable promotions and all equipment is available.

Do you need a cash register for an online store?

Online trading as a type of activity does not fall into the list of exempted CCPs. And this means that a cash register for an online store is needed.

We recommend that you calculate all costs in advance. Perhaps one cash register will not be enough. If the payment was made online, you need a CCP registered at the url of the online store. When the courier accepts payment, he needs a special mobile checkout. If the online store has a pickup point where you can pay for the purchase, there should be another cash register. It must be registered with physical address this point.