Cash register for IP - how to choose and where to buy, registration procedure and rules of use. Cash registers for individual entrepreneurs: price and registration

Who are the IPs? These are individuals registered as entrepreneurs. They do not have the status of a legal organization, but they have many similar rights in organizing activities, as well as duties that are imposed on them already as entrepreneurs, and not ordinary people. At the beginning of opening an IP, citizens have many difficulties and questions in paperwork. Let's take a look at some of them. After registering, individual entrepreneurs ask themselves if they need a CCP to carry out their activities.

Cash registers for individual entrepreneurs

The law defines those types of activities of individual entrepreneurs and organizations for which it is mandatory to use:

1. Trade in goods.
2. Performance of work.
3. Scope of services (cash payments, bank cards through the terminal).

There are, of course, exceptions.

What types of activities can do without the use of the fiscal apparatus?

The cash register can not be used in such cases:

1. Trade at exhibition centers, markets, fairs.
2. Small-scale takeaway trade in food, non-food products from trays, carts, baskets.
3. Trade from tanks with milk, kvass, vegetable oil, beer, live fish, vegetables, melons.
4. Reception from citizens of glass containers and metal.
5. Sale of newspapers, lottery tickets, religious literature, magazines.

In all these cases, they do not use a cash register, regardless of whether it is a legal entity or an individual entrepreneur.

Whether they are needed for individual entrepreneurs is determined primarily by what system of taxation they are on.

Legal entities and individual entrepreneurs who are single tax payers for certain types of activities can afford to do without the use of CCP. However, one should not forget that this is possible only if a document (receipt, check) is issued at the request of the client to confirm receipt of money for the goods or services provided.

Individual entrepreneurs who are on a patent may also not apply CCP. In fact, you can pay without a cash register, but at the same time use there are approved forms of such documents that are equated to cashier's checks.

Let's answer the most common questions of individual entrepreneurs:

1. Is a cash register for individual entrepreneurs (simplified) needed in 2015? - Definitely needed.
2. Is it necessary to use a cash register for individual entrepreneurs when carrying out activities?

The main factor in the use of cash registers will always be the type of activity, place and availability of receipts confirming the sale or provision of services.

for IP

CCP is not just installed at the place of activity, it must first be registered with the tax office. For this, the following papers are submitted:

1. Application for registration of a cash register.

2. Passport of CCP.

3. A document on the conclusion of a technical support agreement with a service organization.

Registration of the cash register will take place no more than five days from the date of application. The tax office will issue a device registration card and return the documents attached to the application. If necessary, you can re-register and deregister. The process will take up to five days. The application is accompanied by a device passport and a registration card.

Penalty for non-use of CCP

For violations in the application of the CCP, an administrative fine is imposed. For example, in such cases:

1. Unbroken check (in the presence of a cash register, the check was not issued).
2. Use of cash registers that do not comply with the standards.
3. Refusal to issue upon purchase.

The amount of the fine is from one and a half to two thousand rubles for individual entrepreneurs.

Purchase of a cash register

Cash registers for individual entrepreneurs cannot be purchased in a simple digital equipment store. Their sale and repair, as well as maintenance, are carried out by specialized firms that have the permission of the State Expert Commission. Such organizations usually have a network of retail stores and technical service centers in which they sell CCPs and provide after-sales service.

How much will a cash register for IP cost? The price ranges from eight to twenty-five thousand rubles. It's not enough just to buy a device. The next step will be the conclusion of a service contract with the CTO. The center's employees will stick a hologram on the cash register confirming their cooperation, and will issue a second copy of the contract, which is required for tax registration.
Maintenance of CCP will cost from three hundred rubles a month and more. In cash registers, the memory block (EKLZ) is changed annually, as well as fiscal memory - in case of overflow.

Replacing the ECLZ will cost from six thousand rubles or more. Everything will depend on the model of your device. If you want to save money, you can purchase a CCP that has already been in use. But you must be sure that it is deregistered in the tax. In addition, such a CCP must have a completely new memory block. You should also pay attention to the period of its operation, since the total period of use of equipment cannot be more than seven years.
The use of a cash register is associated with the observance of cash discipline, as well as the execution of a number of documents and reports. There is a draft law on the transition to online cash registers, which will transfer information to the tax office via the Internet. This is primarily necessary to combat the shadow circulation of money.

Instead of an afterword

When opening an individual entrepreneur, as a rule, they save on everything in order to start a business from somewhere. And the need to purchase CCP can be an unpleasant surprise for a beginner. Many are simply lost - do they need it, or can you do without it. Therefore, in our article, we examined in detail when cash registers for individual entrepreneurs are needed and how to purchase and arrange them. We hope that our information will help you understand the features of the use of cash registers for individual entrepreneurs.

If you are just starting your business, then you probably already know how difficult it is to understand all the legal subtleties and rules, because any violation of them is punishable by fines. So, a simple question - is a cash register needed for an individual entrepreneur - can be confusing. In this article, we will tell you what types of activities give the right to an individual entrepreneur to work without a cash register and not be afraid of tax audits. If in your case the use of cash registers is mandatory, then we will give recommendations on how to choose and register it correctly.

Before talking about whether an individual entrepreneur can work without a cash register without fear of fines, let's discuss what is meant by this concept. Many aspiring entrepreneurs mistakenly classify any equipment that prints checks as a CCP (cash register), although this is not the case.

A cash register (KKT, KKM, fiscal registrar) is a type of office equipment, the principle of operation of which is clearly regulated by the federal law 54-FZ of May 22, 2003 “On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards". This is the main tool by which the tax inspectorate controls the completeness and correctness of the entrepreneur's settlements with clients.

The main feature of cash registers, which allows regulatory authorities to carry out checks, is the presence of fiscal memory in the technique, access to which is protected by a password. This code is known only to employees of the tax office, so the entrepreneur will not be able to independently delete or change the data registered by the cash register.

An alternative to a cash machine is BSO (strict reporting forms), for example, tickets in transport, cinemas, receipt books for paying utility bills. Such "manual" checks must have a unique series and number, have a number of attributes that allow you to identify the place of issue (the name of the legal entity and the address of the outlet), the date, type and amount of the transaction. The development of technology has led to the fact that not only typographic BSOs have appeared, but also hardware ones made by special equipment. Recently, BSO -123 is becoming more widespread, for printing of which a printer, a computer and access to an online system are enough.

Is an individual entrepreneur required to have a cash register?

So, you open your own business and want to know if an individual entrepreneur is required to have a cash register, or you can get by with strict reporting forms. previously mentioned 54-FZ obliges all organizations that provide for settlements with customers to use cash registers:

Cash registers are used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make settlements, with the exception of cases established by this Federal Law.

In the general case, it does not matter which form of ownership is chosen for the organization: LLC or individual entrepreneur, it is mandatory to keep records of your operations using CCP. However, if we talk about exceptions to this rule, then individual entrepreneurs have more opportunities not to purchase expensive cash registers and register them.

Legal grounds not to purchase cash registers

There are many situations where the use of cash registers is difficult for an entrepreneur. It is difficult to imagine a trade tent at a fair, equipped with everything necessary to connect a full-fledged cash register, or a repair team carrying cash registers with them. Moreover, the unstable income of small entrepreneurs may not even cover the cost of maintaining fiscal equipment.

On the other hand, some types of taxation make it unnecessary to have a clear control over the organization's cash receipts by the tax inspectorate. These include UTII and the patent system, since income is not the basis for calculating tax payments in these cases.

Given all this, 54-FZ stipulates a number of cases when the lack of fiscal equipment by an individual entrepreneur or organization is absolutely legal and will not entail fines:

• An individual entrepreneur without a cash register pays taxes according to the PSN (patent system);
• The organization trades through vending machines (, payment terminals, etc.);
• An entrepreneur or LLC works on UTII (in some regions, authorities do not allow this opportunity to be used);
• IP works without a cash register in remote areas where there is no access to communication networks;
• When making payments by electronic means of payment;
• When selling religious attributes, newspapers and magazines, trading from stalls and "peddling", on trains, from tankers, selling seasonal products (for example, melons);
• When providing services to the population (repair work, plowing and sawing, making keys, repairing shoes, jewelry, porter services, etc.).

The sale of excisable goods deprives the entrepreneur of the right to work without a cash register: in this case, the use of cash registers is mandatory.

And if the IP is simplified - do you need a cash register?

STS (simplified taxation system) is perhaps the most popular form of tax payment among Russian entrepreneurs. UTII and PSN (imputed tax and patent system tax) are more profitable, but they impose severe restrictions on the types of activities of individual entrepreneurs, the size of the trading area (UTII) or the number of employees (PSN).

When choosing the simplified tax system, the number of employees and annual income play a role, but the established restrictions (less than 100 people and 80 million rubles, respectively) allow most Russian entrepreneurs to use the simplified system. And many of them, when registering, have a question: if an individual entrepreneur is on a simplified system, do you need a cash register?

We have already said that there is no need to use CCP only for individual entrepreneurs working under the patent system or located on UTII. Entrepreneurs on other taxation systems (OSNO, simplified tax system, unified agricultural tax) do not have such relief. However, exceptions that relate to the types or location of activities apply to organizations of all types of taxation, including simplified taxation.

Which cash register to choose for an individual entrepreneur and how to register it correctly?

If you answered yes to the question whether in your case an individual entrepreneur is obliged to have a cash register, then you need to understand: it’s not enough just to purchase and connect a cash register, you also need to register it correctly and carry out maintenance in a timely manner. Without these procedures, the tax office will consider that you are violating the law and have the right to issue a fine.

To avoid unpleasant consequences, you should carefully consider the installation of CCP:

• First stage- selection and purchase of the device. There is no single answer to the question of which cash register to choose for an individual entrepreneur. You can buy new or used appliances, a fiscal registrar or a full-fledged cash register, with or without a cash drawer. The main requirement is that the purchased model must be included in the "State Register of Cash Registers". If your cash register is not on this list, the tax office will not give permission for registration, and you will only lose money. That is why the device should be purchased only from certified service centers, which will not only sell the equipment, but will also carry out after-sales service.
• Second phase- registration of cash registers with the tax authorities. To do this, you will need a device passport, an application and an agreement with the CTO. The tax officer will inspect the device, protect it from hacking with a secret code, and put a seal on the case. Only after that the technique can be considered registered.
• Third stage- Correct use of CCM. In addition to printing a check, the entrepreneur is required to keep a number of journals, make reports, open and close shifts. In addition, the CTO is obliged to carry out annual service maintenance of the device.

So, can an individual entrepreneur work without a cash register? Yes, it can, if its activity falls under the exceptions stipulated in federal law. However, the rejection of expensive fiscal technology does not allow the entrepreneur to make calculations in an arbitrary way. The organization is obliged to issue checks to customers, receipts of a certain form (SSO), which confirm the fact of purchase or payment for services. In addition, the use of check printers makes it easier for an entrepreneur to record transactions and control income.

Electronic cash registers since 2017 for individual entrepreneurs will become mandatory. The relevant regulation was approved in June 2016. Introduction of cash registers for individual entrepreneurs will be implemented in stages. This will greatly facilitate the procedure for entrepreneurs. Let's take a look at how to install electronic cash registers since 2017 for individual entrepreneurs.

Relevance of the issue

After the adoption of a regulatory act that changes the procedure for fixing settlements, many entrepreneurs began to wonder - Do I need a cash register for IP whose activities do not require a CCP? The authorities provided for several exceptions to the rule. No electronic required cash registers for entrepreneurs located in areas where Internet access is difficult. The norms also provide for other categories of exempt entrepreneurs. All other business representatives who make settlements using CCPs need to replace the previous models with new cash registers.

For individual entrepreneurs, this is an additional financial burden, and for supervisory authorities - a guarantee of transparency of the information received. Digital cash registers will allow you to generate checks in both paper and electronic form. This will ensure that the payment document can be viewed under almost any circumstances. In addition, an electronic check will be stored longer than a paper one.

The main requirements regarding the functionality of new models are provided by the Law "On cash registers". For an individual entrepreneur, it is important that his CCP complies with the standards. Supervisory authorities are authorized to conduct an examination of equipment. Compliance with the requirements will be checked, including with regard to the register of settlement accumulators.

Nuances

Do I need a cash register for IP applying the single tax regime on imputed income? In accordance with the rules in force earlier, such entrepreneurs were exempted from using cash registers in general. According to the requirements adopted in June 2016 cash register for individual entrepreneurs with UTII will become mandatory. At the same time, it will be necessary to register the CCP no later than July 1, 2018. For entrepreneurs using the simplified tax system, no changes are provided. According to the previously existing norms, they are required to have a cash register. Accordingly, the new rules also apply to them.

Subjects

It should be immediately noted that the list of entrepreneurs who were previously exempted from using cash registers has been significantly reduced. Currently, a list of activities has been established for which electronic cash register for individual entrepreneurs:

1. Retail lottery tickets, postage stamps, etc.
2. Installation of vending (for sale) equipment.

First, you need to install CCP directly at the points of sale. Entrepreneurs involved in the installation of commercial equipment will have to equip it with cash registers. All this must be done before July 1, 2018. cash registers for entrepreneurs working under a patent. Previously, as well as entrepreneurs using the special taxation regime (single tax), they could issue a payment document at the request of the consumer. According to the accepted norms, they can no longer do this.

Exceptions

Who may not install electronic ss devices? For IP carrying out certain types of activities, an exception was made. In particular, they include entrepreneurs:

1. Selling newspapers / magazines in kiosks, draft drinks, ice cream, milk / kvass from tankers, seasonal fruits / vegetables, including gourds. Persons who sell retail at markets and fairs are also exempted from the obligation to establish cash registers.
2. Repairing shoes, clothes, making keys, etc.

Are not mandatory cash registers for entrepreneurs, which, as mentioned above, work in remote areas in the absence of the Internet. Here it is worth saying that the territory must be present in the list approved by the regional authorities. At the same time, such entrepreneurs must provide the buyer with a document certifying payment. Not needed cash registers for entrepreneurs, which are pharmacy structures in feldsher points located in rural areas.

Businesses providing services to the public

Currently, these individual entrepreneurs can do without cash registers. But in this case, they are required to issue strict reporting forms. From July 1, 2018, entrepreneurs will have to issue BSOs generated on a special device - an automated system. In fact, it will act as a kind of CCP. Accordingly, the form itself will become an analogy for a check. The norms also provide that SSOs can be provided by entrepreneurs who provide services and perform work for the population.

Internet sale

In the previous norms, there were no clear instructions on the need to install cash registers by online stores. According to the explanation of the tax authorities, the equipment still had to be used. At present, the rules are fairly clear-cut. Cash registers are needed by online stores that carry out settlements in cash and electronic means of payment. The latter concept was previously absent in the regulations governing the use of cash registers (although it exists in other legal documents). Electronic settlements are transactions that exclude the direct interaction of the participants in the transaction. If the store uses only this method, then it can purchase not an online cash register, but a special device that is not equipped with a receipt printer.

Functionality of electronic cash registers

A key requirement for new devices is the ability to connect to the Internet. The presence of communication allows you to transfer information about transactions to the tax office. On the body of the equipment there must be a serial number, a built-in clock, a device for printing a two-dimensional barcode. There will be no fiscal memory and ECLZ in CCP. The drive will replace them. It will store information about transactions in a protected form.

Registration of a cash register for individual entrepreneurs

This procedure is also mandatory. Two registries have been formed. One is intended directly for cash registers, the other - for fiscal drives. Registration of a cash register for individual entrepreneurs performed by the tax office. This procedure can be carried out through the website of the Federal Tax Service. CCP of the previous model can be registered only until January 31, 2017. From February 1, the territorial department of the Federal Tax Service will refuse to enter information into the register. From this date it will be possible to register only online cash registers. If the entrepreneur has a CCP registered with the Federal Tax Service, and the deadline has not yet expired, you can work with the equipment until June 30. From July 1, the device must be replaced.

Transfer of information

Sending data will be carried out through the operator (OFD). This means that the entrepreneur must conclude an agreement with him. The transfer of information will be carried out as follows. The cashier fixes the operation and breaks the check. Information in encrypted form is sent to the OFD server. The operator checks them, sends a confirmation of receipt. After that, the information is sent to the tax authority. All data is recorded by the operator, so it is impossible to correct them. The information will be stored in the database for at least 5 years. It is worth noting that without an agreement with the OFD, the cash desk will not be registered with the tax authority.

Changes in BSO and checks

As for payment documents, there are quite a lot of adjustments in them. First of all, the list of required details has increased. In particular, the address of the store (or website, if the seller is an online store), the number of the drive, the system of taxation for the operation, the VAT rate, and some others have been added. Two new definitions have been introduced in the regulations: "correction SRF" and "correction check". They are formed if necessary to correct the previously performed operation. At the same time, adjustments can be made within the current shift. Corrections of the day before yesterday, yesterday's information are impossible. As before, BSO and checks should be received by buyers. However, now the transfer of the document can be carried out in electronic form. It is sent to the buyer's email address. It is allowed to provide separate information, according to which the consumer can receive the check itself on a special resource.

Responsibility

It is worth noting that changes were made to penalties back in 2016. The following types of liability are established by the norms:

1. Monetary penalty for non-use of CCP. The penalty is calculated from the amount that did not pass through the cashier. For legal entities, the recovery will be 75-100% of it, but not less than 30 thousand rubles, for entrepreneurs - 20-25%, but not less than 10 thousand rubles. Accordingly, the larger the amount, the higher the penalty.
2. Suspension of activities up to 90 days. Such a punishment is applied if, after the imposition of a fine, the subject did not start using the cash register, and the amount of settlements amounted to 1 million rubles. Officials in this case may be disqualified for 1-2 years.
3. For use after 1 Feb. 2017 CCP that does not meet the requirements, the subject may receive a fine or a warning. The penalty will be for organizations - 5-10 thousand rubles, for entrepreneurs - 1.5-3 thousand rubles. Similar sanctions are envisaged in case of failure to provide documents and information at the request of the tax authority, as well as their submission with violations of the deadlines.
4. In case of non-issuance of BSO / check on paper or not sending them in electronic form, legal entities will be punished with a fine of 10 thousand, entrepreneurs - 2 thousand rubles.

The tax inspectorate can now bring the perpetrators to justice within a year (previously there was a period of 2 months).

Where to buy KKT?

New cash registers can be bought in specialized centers. Those who have an old CCP often contact the equipment maintenance center. The cost of a cash register - for individual entrepreneurs main question. It should be said that some older models can be upgraded. In such cases, the need for additional expenses is eliminated. The main thing is that the equipment meets the established requirements. Modernization of CCP will cost about 5-15 thousand rubles. The price of the new device is from 25 thousand rubles. and higher.

Additional expenses

It should be noted that the entrepreneur, in addition to the actual purchase of cash registers, will spend money on high-quality Internet connection. Tariffing is set directly by the provider. Operator services are also paid. It should be noted that you need to purchase a CCP only for the model that is on the list approved by the Federal Tax Service. Before you go for the technique, you should make sure that this or that device is included in the list. Many sellers are interested in selling their equipment and may not know if their models are on the list, or deliberately give false information.

Similar rules apply to OFD. You need to choose an operator only from the approved list. As practice shows, the minimum maintenance costs during the first year will be about 3 thousand rubles. Subsequently, the amount will increase and may reach 12 thousand per piece of equipment. Operators also provide a paid service for registering the device with the tax office. However, you can save money on this and do it yourself for free.

Benefits

One of the undoubted advantages of installing new devices is a significant reduction in the number of on-site inspections. This, in turn, will greatly facilitate the life of entrepreneurs. Currently, information about the generated checks is on the ECLZ. They change every year. The installation of new cash desks will relieve entrepreneurs from the need to undergo annual registration. Accordingly, the number of visits to the Federal Tax Service will decrease.

The transition to the new rules does not imply retraining of cashiers. The process of generating checks and BSO will remain the same. Trial introduction of the new rules took place in a number of regions. As noted by the control authorities, the experiment was successful. However, all innovations will begin to work in full in all regions only from February. It is likely that many questions will arise in the process of practical application of the rules.

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

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

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

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

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

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

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

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

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

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, cash equipment must also be used. For example, an individual entrepreneur has the right to sell potatoes without KKM. However, when selling frozen fish, an individual entrepreneur must use a cash register.

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

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

As a result, without the use of cash registers, an entrepreneur can do business in a stationary 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 use of cash equipment, an individual entrepreneur can be engaged in the sale of services to the population, however, when making settlements with a client, the entrepreneur must use strict reporting forms.

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

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

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

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

However, there are several nuances:

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

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

• when providing certain services to the public, the IP may not operate the KKM, but is obliged to issue strict reporting forms. How an individual entrepreneur works with such a payment document is 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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The legislation on the use of cash registers contains a number of exceptions for certain legal entities and individual entrepreneurs who have the right not to use cash registers when settling with clients. For example, the requirements do not apply to trading enterprises and individual entrepreneurs who have chosen special tax regimes, as well as trading using vending machines. At the same time, the use of online cash registers for these persons will become mandatory from July 1, 2018. The same applies to taxpayers who perform work and provide services to the population (,).

Let's consider this list in more detail.

Credit organizations and payment systems

Organizations and individual entrepreneurs in the event that they provide services to the population
(until July 1, 2018)

The specified procedure is specified by the Decree of the Government of the Russian Federation of May 6, 2008 No. 359 "" (hereinafter - Decree No. 359).

Also, it should be borne in mind that the form of the document must be printed or formed using automated systems.

A printed form of a document must contain information about the manufacturer of the document form (abbreviated name, taxpayer identification number, location, order number and year of execution, circulation), unless otherwise provided by regulatory legal acts on the approval of the forms of such documents.

At the same time, in order to simultaneously fill out a document form and issue a document using an automated system, the following requirements must be met:

• the automated system must be protected from unauthorized access, identify, record and save all operations with the document form for at least 5 years;
• when filling out the form of a document and issuing a document by an automated system, a unique number and series of its form are stored.

Organizations and individual entrepreneurs, at the request of the tax authorities, are required to provide information from automated systems on issued documents. Thus, ordinary personal computers are not suitable for filling out a document form and issuing a strict accountability document at the same time.

According to the Ministry of Finance of the Russian Federation, expressed in, automated systems must meet the requirements for cash registers in terms of their functioning parameters.

Thus, it is recommended that organizations and individual entrepreneurs providing services to the public purchase exclusively printed forms of strict accountability, which have all the required details.

a pledge ticket and a safe receipt (used in pawnshops), approved by order of the Ministry of Finance of Russia dated January 14, 2008 No. 3n "";

receipt for payment for gasification and gas supply services, approved by order of the Ministry of Finance of Russia dated February 9, 2007 No. 14n "";

a receipt for receiving an insurance premium (contribution), approved by order of the Ministry of Finance of Russia dated May 17, 2006 No. 80n "".

However, it should be noted that when providing services to legal entities, the use of cash registers remains mandatory.

Individual entrepreneurs using PSN and UTII payers
(until July 1, 2018)

Until July 1, 2018, in accordance with individual entrepreneurs who are taxpayers applying the PSN, as well as organizations and individual entrepreneurs who are taxpayers of UTII, can carry out cash settlements and settlements using payment cards without the use of cash register equipment, subject to the issuance of a document (commodity document) at the request of the buyer check, receipt or other document confirming the receipt of funds) in the manner prescribed by paragraph 2.1 of Art. 2 of Law No. 54-FZ in the previous edition. However, this exception applies only to those entrepreneurs and organizations that carry out entrepreneurial activities of certain types established, which include:

• provision of household services;
• provision of veterinary services;
• provision of services for the repair, maintenance and washing of motor vehicles;
• provision of services for the provision of temporary possession (for use) of parking lots for motor vehicles, as well as for the storage of motor vehicles in paid parking lots;
• provision of road transport services for the transportation of passengers and goods, carried out by organizations and individual entrepreneurs who have the right of ownership or other right (use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services;
• retail trade carried out through shops and pavilions with a trading floor area of ​​​​not more than 150 square meters for each object of trade organization;
• retail trade carried out through the objects of a stationary trading network that does not have trading floors, as well as objects of a non-stationary trading network;
• provision of public catering services carried out through public catering facilities with an area of ​​\u200b\u200bthe hall for serving visitors not more than 150 square meters for each public catering facility;
• provision of public catering services through public catering facilities that do not have a customer service hall;
• distribution of outdoor advertising using advertising structures;
• placement of advertisements using external and internal surfaces of vehicles;
• the provision of services for temporary accommodation and accommodation by organizations and entrepreneurs using in each facility for the provision of these services the total area of ​​​​premises for temporary accommodation and residence of no more than 500 square meters;
• provision of services for the transfer into temporary possession and (or) for use of trading places located in stationary trading network facilities that do not have trading floors, non-stationary trading network facilities, as well as public catering facilities that do not have a customer service hall;
• provision of services for the transfer into temporary possession and (or) use of land plots for the placement of objects of a stationary and non-stationary trade network, as well as public catering facilities.

The specified document is issued at the time of payment for the goods (work, services) and must contain the following information:

Title of the document;

the serial number of the document, the date of its issue;

name for the organization (last name, first name, patronymic - for an individual entrepreneur);

taxpayer identification number assigned to the organization (individual entrepreneur) that issued (issued) the document;

name and quantity of paid purchased goods (work performed, services rendered);

the amount of payment made in cash and (or) using a payment card, in rubles;

position, surname and initials of the person who issued the document, and his personal signature (clause 2.1, article 2 of Law No. 54-FZ in the previous version).

IMPORTANT

Even payers of UTII and PSN are required to have and apply cash register equipment in case of retail sale of alcoholic products (including beer and beer drinks, cider, poiret, mead) (part 6 of article 15 of the Federal Law of November 22, 1995 No. 171- FZ "",).

It should be noted that the requirements do not apply to UTII payers and entrepreneurs on PSN, therefore BSOs can be made by them in any convenient way, provided that the required details are included in the form.

In addition, it is necessary to pay attention to exceptions that are not subject to paragraphs 2 and 3 of Art. 2 of Law No. 54-FZ in the previous edition. was disassembled by us above. Recall that it refers to organizations and individual entrepreneurs providing services to the population. An additional list of activities is indicated in which strict reporting forms can be used. The fact is that these points can intersect. For example, the provision of services to the population for the repair of shoes is at the same time "the provision of services", and falls under UTII. Therefore, the question arises: according to what norm of the law to issue a form of strict accountability. The tax authorities tend to see this as a problem and hold them liable if strict reporting forms are issued that do not comply, however, the courts take the side of entrepreneurs, rejecting the unreasonable demands of the tax authorities.

Thus, payers of UTII and the patent taxation system have the right until July 1, 2018 to issue strict reporting forms in a simplified manner, provided for in clause 2.1 of Art. 2 of Law No. 54-FZ in the previous version and are not required to be guided by paragraph 2 of the same rule.

Organizations and individual entrepreneurs engaged in certain types of activities

IMPORTANT

CCP is not used for settlements using an electronic means of payment without presenting it between organizations or entrepreneurs ().

We add that the right of organizations and individual entrepreneurs engaged in certain activities not to apply the CCP, which was in force before the entry into force of the new edition, will last until July 1, 2018. This, for example, applies to such activities as the sale of lottery tickets and postage stamps (, paras. 4, 15, paragraph 3, article 2 of Law No. 54-FZ in the previous edition). Also, until July 1, 2018, organizations and individual entrepreneurs trading using vending machines () are exempted from the obligation to apply CCP.

Organizations and individual entrepreneurs, if they work in remote and hard-to-reach areas

Exempt from the use of CCPs are also organizations and individual entrepreneurs working in remote and hard-to-reach areas, the list of which can be determined by a regulatory act of the subject of the federation (). Unfortunately, the list of such areas is currently not approved everywhere. For example, in the Kaliningrad region, it was established by the decree of the administration of the Kaliningrad region dated September 23, 2004 No. 450 "". So, this normative act was substantiated, which refused to satisfy the requirements of the tax authorities to bring the institution to administrative responsibility for non-use of CCP. At the same time, the court indicated that since the institution operates in a remote area, it has the right to carry out trade operations or the provision of services without the use of cash registers and without issuing strict reporting forms.

In this case, when making settlements with clients and at their request, the entrepreneur must issue a document confirming the fact of the settlement. Moreover, for these documents, mandatory details are defined, which include:

• name and serial number of the document;
• name of the organization or full name of the individual entrepreneur, their TIN;
• date, time and place (address) of the settlement;
• the system of taxation applied in the calculation;
• signature of the person issuing the document.

This provision also does not apply to organizations and individual entrepreneurs that use automatic devices for settlements, as well as trade in excisable goods ().

Note that the procedure for issuing documents on settlements and their accounting has already been determined (Rules for the issuance and accounting of documents confirming the fact of settlements in remote or hard-to-reach areas between an organization or an individual entrepreneur and a buyer (client) without the use of cash registers). Such a document is issued both when paying in cash and using an electronic means of payment. Documents on settlements can be made on paper in handwritten or otherwise (typographically, using a PC, etc.).

All issued receipts are recorded in the register by their serial number and settlement date. The sheets of the accounting journal must be numbered, laced and signed by the entrepreneur, as well as certified with a seal (if any). At the same time, if an employee makes calculations and stores the journal, then the entrepreneur must conclude an agreement with him on full liability.

A copy must be made of each issued settlement document, which must be kept for at least 5 years. Moreover, copies of documents or their tear-off parts must be stored in a systematized form in conditions that exclude their damage and theft.

The receipt is filled in in legible handwriting in Russian, while blots, erasures and corrections are not allowed. A damaged or incorrectly filled out document is crossed out and attached to the register for the day on which it was filled out. The journal also makes a note about this opposite the serial number of the damaged or incorrectly completed document. At the same time, continuous numbering of issued receipts continues.

It should be noted that if settlements are carried out in areas remote from communication networks, CRE should be used, but in an "offline" mode, that is, without the mandatory transfer of fiscal documents to the tax authorities in electronic form. This means that in such circumstances it is not necessary to conclude an agreement with the OFD, and the client is provided with a cash receipt or BSO printed on paper, and it is not sent in electronic form (,). Recall that the criterion for such areas is the territory of a settlement with a population of up to 10 thousand people (clause 1 of the order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616 "").

We add that this provision also does not apply to organizations and individual entrepreneurs that use automatic devices for settlements, or trade in excisable goods ().

Rural pharmacies

Pharmacy organizations located in feldsher and feldsher-obstetric centers located in rural areas are exempted from the use of CCP. Also, you will not have to issue checks to branches of medical organizations licensed for pharmaceutical activities located in rural areas where there are no pharmacies (). No strict reporting forms and payment documents are required in these cases.

However, if these organizations use automatic devices for settlements, and also trade in excisable goods, then they must use CCP () when making settlements with customers.

Religious organizations

When conducting religious rites and ceremonies, as well as when selling objects of religious worship and religious literature, these organizations have the right not to use CCP. However, this applies only to cases where such operations are carried out in religious buildings and structures and in territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations (). At the same time, this benefit does not apply if the organization uses an automatic device for settlements, and also trades in excisable goods.