Each transaction in which money was spent or received must be executed as required by law, both for cash and non-cash payments.
If the payment is non-cash, then the bank monitors compliance with the rules for working with cash. However, the vast majority of small businesses prefer cash payments, for this it is necessary to maintain cash accounting documents:
cash book;
Journal of the cashier-operator;
Cash report.
Correctly organizing cash accounting is quite simple. To do this, it is only necessary to reflect the receipt and expenditure of cash in the accounting books on time. It should be remembered that it is possible to accept money from buyers only using a cash register, in some cases - using strict reporting forms.
The cash register should be used for cash settlements, both with citizens and with organizations and individual entrepreneurs, only after you register it with the tax office. To do this, you need to: conclude an agreement for the maintenance of a cash register (KKM) with a technical service center (CTO), carry out fiscalization of the cash register, purchase visual control tools, etc.
The legislation of the Russian Federation allows organizations to use only certain models of cash registers, that is, those that are included in the state register. It lists all the models that are allowed to be used. In addition to the register, there is also a KKM classifier, which provides for which KKM models are intended for each field of activity.
Organizations selling cash registers fall into two categories:
1) specialized firms-sellers;
2) maintenance centers.
You can only purchase KKM from specialized sellers, but after that you still have to conclude an agreement with the TsTO for maintenance.
It is more convenient to buy the device directly in the CTO. This organization sells and maintains and repairs cash registers.
You can also buy a used cash register. Advertisements for the sale of a used cash register are given by businesses that have ceased operations and are now selling off property. You can buy only those devices that the seller has removed from the register in the tax office. In confirmation, he must issue you a KKM registration card with a mark from the tax office that the device has been deregistered.
Both new and already used cash registers must be accompanied by a version passport, a technical passport and visual inspection tools (SVK). These are round holographic stickers. It is allowed to use a cash register that has:
1) ICS "State Register";
2) SVK "Service".
ICS "State Register" indicates that the model corresponds to the reference sample. SVK "Service" indicates that KKM is on service. This hologram shows the year when the machine was commissioned and put into maintenance.
Penalties for the use of a cash register without means of visual control are not provided for by the legislation of the Russian Federation. Responsibility can come only for non-use of CMC.
Before registering a cash register, ask the tax office whether you need to purchase visual control tools or not. Decree of the Government of the Russian Federation dated July 30, 1993 No. 745 establishes a requirement to equip cash registers with ICS.
Moscow and St. Petersburg have additional requirements. So, it is necessary to use additional self-adhesive seals purchased at the Central Technical Service. The tax authorities of these cities, before registering cash registers, must check the presence of such seals. The seal consists of the main part and a tear-off control coupon (an identification number is given everywhere). On the main part, the CTO specialist indicates the date of installation of the seal and signs it. This part is pasted on the checkout.
To obtain a seal, you must submit an application to the CTO and pay the cost of the service. The seal will be issued no later than 15 days from the date of payment. The seal is valid for one quarter.
Documents that are needed when buying a cash register:
After you have purchased a cash register and entered into an agreement with the CTO for maintenance, KKM must be registered with the tax authority.
The cash register must be registered with the tax authority at the place of registration.
The following must be submitted to the tax office:
Application for registration of KKM;
A completed KKM registration card in two copies;
Power of attorney for the right to register KKM (if KKM is not registered by the head of the organization);
Technical passport of KKM (original and copy);
Passport of the KKM version (original and copy);
Contract for the maintenance of KKM in the central heating station (original and copy);
Means of visual control (holograms);
The journal of the cashier-operator in the form No. KM-4 - it must be with numbered pages, laced, certified by the seal of the organization, as well as the signatures of the director and chief accountant or individual entrepreneur;
Registration card with a mark of the tax office on deregistration (for used devices).
The tax authorities may also request other documents: originals and copies of the certificate of state registration of a legal entity and a certificate of registration with the tax authority. In addition, you may also have to submit a copy of the lease agreement for the premises where the cash register will be installed.
From the moment of receipt of the documents, the tax authorities are obliged to register the cash register within five days, and within the same period the representative of the tax authority must check the device.
The following are involved in the registration process:
Employee of the KKM registration department of the tax inspectorate,
Service center specialist
Organization representative.
As a rule, certain days are set in the tax authority for the submission and receipt of documents, the fiscalization of the apparatus. First, the fiscalization of the new cash register is carried out, because the cash register is purchased in a non-working (non-fiscal) mode, i.e. the counter that summarizes the daily revenue is not yet turned on. If you bought a used KKM, you will also have to go through the fiscalization procedure.
Fiscalization is as follows. The CTO specialist enters its serial number into the memory of the cash register, programs the name of the owner enterprise and its TIN. Then the tax inspector sets a digital password that protects the fiscal memory from being hacked. This password is known only to the tax officer. Then the CTO specialist seals the car, putting his seal. The date of sealing and information about the imprint of the brand are recorded in the journal of form No. KM-8. After that, in the technical passport of the KKM in the "Commissioning" section, the TsTO specialist signs and indicates the number of his certificate.
Next, the testing of the cash machine begins. The conditional amount is broken through and the correctness of the reflection of the details on the check is checked. The tax inspector enters a secret password and takes a trial report of the fiscal memory.
At the end of fiscalization, the tax inspector assigns a KKM number and makes an entry in the register of cash registers of organizations maintained by the tax authorities. The tax inspector endorses the journal of the cashier-operator (form No. KM-4), stamps the tax inspectorate in it and records the date of fiscalization. Then the tax inspector fills out the KKM registration card and endorses it with the head of the tax authority. This card should be located where the cash machine is installed.
The registration card indicates the address where the cash register will be installed. If an entrepreneur has several stores (cafes, workshops, etc.), then it may be necessary to rearrange the cash register to another point. This can only be done by notifying the tax authority in advance. The tax inspector will make an entry in his log and make changes to the registration card. Otherwise, the organization will be held liable.
If a reserve device is purchased, which is planned to be used for the period of repair of used cash registers, the tax inspector must be warned about this in advance, who will make an appropriate entry in the registration card. This will allow the use of a backup machine in any store (or any other location) owned by the organization.
To reduce the amount of taxes by the amount paid for cash registers, an important criterion is the type of activity of the organization. If the cash desk is used only in activities subject to VAT, then a small business has the right to deduct the entire tax. In this case, all standard conditions must be met: the device is put into operation, an invoice is received, where the tax amount is placed in a separate line - only in this case, the “input” VAT can be deducted.
If the store sells both retail and wholesale, and retail trade is transferred to the payment of tax on imputed income, then KKM is used both in taxable and non-taxable VAT activities.
In this case, the "input" VAT cannot be deducted. The "input" tax must be distributed in proportion to the cost of goods sold. That part of the tax that falls on goods, the sale of which is subject to VAT, can be deducted. The remaining part of the tax amount is included in the initial cost of the cash register. Calculating such a proportion, they take the cost of goods sold of the tax period in which the cash desk was put into operation.
Example 2.13. In April 2008, LLC bought a cash register for its store for 17,700 rubles. (including VAT - 2700 rubles). Commissioning costs, consisting of a fee for visual control and programming, are equal to 1310 rubles. (including VAT - 200 rubles). The company's revenue this month amounted to 890,000 rubles: - 471,000 rubles. (including VAT - 71,848 rubles) - from wholesale sales (general taxation system); - 419,000 rubles. - from retail sales using KKM (UTII). The amount of "input" VAT, which the LLC must include in the initial cost of the cash register, will be 1479 rubles. [(2,700 rubles + 200 rubles) x 419,000 rubles: (890,000 rubles - 71,848 rubles)]. The rest of the tax is 1,421 rubles. [(2900–1479)] - can be deducted after the cash desk is put into operation. The LLC has set the same service life of the cash desk in accounting and tax accounting - 6 years (72 months). Depreciation in accounting and tax accounting is decided to accrue using the straight-line method. The initial cost of the CCP is 17,589 rubles. [(17,700 rubles - 2,700 rubles + 1,310 rubles - 200 rubles + 1,479 rubles)], i.e. the amount of monthly depreciation will be 244.29 rubles. .
Before handing over the KKM for repair, the enterprise must take the readings of the control cash meters and enter the data obtained into the act in the form No. KM-2. This must be done because during the repair these counters can be reset. For the same reason, before the start of repair work and after their completion, the tax inspector must endorse the act.
But in practice, most tax inspectorates do not require an act to be submitted to them before starting repairs, unless the malfunction is related to the fiscal memory unit or other devices that can cause the control cash counters to reset. The TsTO specialist must check the condition of the fiscal memory unit and write down his opinion in the act before starting the repair. Since cash registers serve more than one year, they are accounted for as fixed assets, their value is reflected on account 01 “Fixed assets”.
In order to sell a cash register, it is necessary to remove the KKM from the register with the tax authority. An application with a request for this is drawn up in an arbitrary form. The following documents must be attached to the application:
Registration card of KKM;
Journal of the cashier-operator.
When removing the cash register from the register, the organization must confirm that the readings of the summing cash counters are fully reflected in the journal of the cashier-operator. For this, a final check is attached, punched on the same day when the application for deregistration of KKM was submitted to the tax office. It is understood that, having broken through the final check, the company no longer uses this cash register.
If the tax inspector wants to check the state of the fiscal memory block. In this case, he leaves for the enterprise (or KKM is brought to the tax office) and takes readings of control money meters. The data obtained must correspond to the entries in the journal of the cashier-operator.
In some cases, before removing the cash register from the register, tax inspectorates require the enterprise to transfer the readings of the summing cash counters to zero. This operation is carried out and executed by an act in the form No. KM-1, a specialist of the TsTO. The act must be signed by the tax inspector.
After checking the readings of money counters, the tax inspector issues the cashier-operator's book and a copy of the registration card with a note on deregistration of cash registers to the enterprise.
If KKM could not be sold, and it was decided to simply write it off, then you need to draw up an act to write off the fixed asset. The act must indicate the reason why the cash register is withdrawing (physical or obsolescence). It also gives the characteristics of the decommissioned machine: its brand, service life, inventory and serial numbers, as well as the initial and residual value. The act is drawn up after the cash register is deregistered with the tax authority.
You can work without a cash register when trading:
Newspapers and magazines;
lottery tickets;
Tickets and coupons for travel in transport;
ice cream;
Non-alcoholic drinks on tap;
From tanks with beer, kvass, milk, vegetable oil, live fish, kerosene;
Vrazval vegetables and gourds;
Food and non-food products from hand carts, baskets, trays;
Food products from open stalls in covered markets.
Entrepreneurs and organizations providing household services to the population can also pay in cash without a cash register. They are allowed to use strict reporting forms instead of a cash register.
It is impossible to accept money from organizations without a cash register, therefore, if there are both individuals and legal entities among the clients, a cash register is necessary.
In a one-time transaction, it is more profitable for an individual entrepreneur not to buy a cash register, but to pay a fine. Responsibility for non-use of a cash register is provided for in Art. 14.5 of the Code of the Russian Federation on Administrative Offenses (CAO RF). The amount of a fine that can be recovered from an official of an organization is from 3,000 to 4,000 rubles, from a legal entity - from 30,000 to 40,000 rubles.
The purchase of a cash register, as well as the costs of its registration and maintenance, will require more money. Moreover, the entrepreneur may not have to pay a fine, since the inspectors have the right to be held liable only if no more than two months have passed since the entrepreneur violated the cash handling procedure. This is stated in paragraph 1 of Art. 4.5 of the Code of Administrative Offenses of the Russian Federation.
Before starting work at the cash register, the cashier receives from the manager the keys to the cash register, the keys to the drive of the cash machine and the cash drawer, change coins and banknotes in the amount necessary for settlements with customers. The cashier signs in the ledger of received and issued money.
The leader must:
In the presence of the cashier, take the readings of the sectional and control counters and compare them with the readings recorded in the journal of the cashier-operator for the previous day;
Make sure that the readings match, enter them in the journal for the current day at the beginning of work and certify with your signature and the signature of the cashier;
To issue the beginning of the control tape, indicating on it the type and serial number of the machine, the date and time of the start of work, the readings of sectional and control counters, certify the data on the control tape with signatures (one's own and the cashier's) and close the cash counter lock;
Instruct cashiers and sellers in accordance with the Model Rules for the Operation of KKM.
In the event of malfunctions in the operation of the cash register, the cashier is obliged:
Turn off the cash machine, call the manager, determine the nature of the malfunction;
In case of fuzzy reflection of the details on the check, non-issue of the check or breakage of the control tape, together with the manager, check the prints of the check on the control tape, sign the check, indicating the correct amount on the back, and after checking the absence of numbering gaps, sign the breakage of the control tape. If the check did not come out, then instead of it you should get zero;
If it is impossible to continue work due to a malfunction of the cash register, the cashier, together with the manager, draws up the end of work on this cash machine, as at the end of the shift, with a note in the cashier's journal for this cash machine about the time and reason for the end of work.
If troubleshooting on your own is not possible, then a CTO specialist is called.
It is forbidden for a cashier to work without a control tape or glue it in places of a break.
At the end of the working day or upon the arrival of the collector, the cashier must:
Prepare cash receipts and other payment documents;
Compile a cash register.
After that, the manager, in the presence of the cashier, takes meter readings, receives a printout or removes the control tape used during the day from the cash register, signs the end of the control tape (printout), indicates on it the type and number of the machine, meter readings, daily revenue, date and time of completion of work . Indications at the end of the reporting day fit into the journal of the cashier-operator.
According to the meter readings at the beginning and end of the day, the amount of daily revenue is determined. It must correspond to the readings of the money totalizing counters and the control tape.
The following details must be reflected on the cashier's check or deposit document:
Name of company;
TIN of the organization;
Factory number of the cash register;
Sequence number of the check;
Date and time of purchase;
purchase price;
Sign of the fiscal regime.
Checks are canceled simultaneously with the issuance of goods with the help of stamps or by tearing in the designated places. All checks punched on KKM during the shift and not issued to customers (taking readings at the beginning and end of the working day, zero checks received when checking the operation of the printing mechanism) must be submitted along with the cash report.
When working on KKM, a cash register tape is used and drawn up without fail. A cash register tape is a document confirming the amount of cash accepted.
During the inter-inventory period, they are stored in a packaged (folded and sealed) form. Control tapes are subject to destruction within 15 days after the last inventory and verification of the commodity report. At the same time, to remove the fiscal report, it is necessary to invite a tax inspector.
Control cash tapes are destroyed according to the act. The act must indicate:
Name of company;
Composition of the commission;
Indications of counters of cash registers;
KKM brand, year of manufacture and serial number;
Registration number of KKM;
inventory period;
Numbers of receipts, meter readings at the beginning and end of the tape;
The amount of revenue from the tape;
Confirmation that the proceeds are recorded in the journal of the cashier-operator and credited in the cash book of the organization.
At the end of the act, they write: “In the course of a selective check of the compliance of the data of cash registers, cash reports, the journal of the cashier-operator, the cash book of the organization and the removal of the fiscal report using the password of the tax inspector for the specified period, no discrepancies were found.”
The act is drawn up in two copies: one for the tax office, the other for a small business.
The withdrawal of a fiscal report using the tax inspector's password is drawn up by the Act on the transfer of the readings of the summing cash counters to zero and the registration of the control counters of the cash register (form No. KM-1). This act is attached to the act for the destruction of cash register tapes.
For each cash register, the enterprise must keep a journal of the cashier-operator in a unified form No. KM-4.
The journal is used to record operations for the receipt and expenditure of cash (revenue) for each cash register of the enterprise, and is also a control and registration document of meter readings.
The magazine must be numbered, laced, sealed with the seal of the enterprise and signed by the head, chief accountant and tax inspector.
Entries in the journal are kept by the cashier-operator on a daily basis in chronological order with ink or a ballpoint pen. Blots in the journal are not allowed. All corrections must be specified and certified by the signatures of the cashier-operator, head and chief accountant of the organization.
In the columns of the journal of the cashier-operator, the following indicators are recorded:
Date - day, month, year;
Surname, name, patronymic of the cashier-operator;
Counter number;
Readings of the control counter registering the transfer of summing money counters - readings of the counter in the "Z" mode, which increases by one when the summing money counters are transferred to zero;
Indications of summing cash counters at the beginning of the working day (shift);
Signatures of the cashier and administrator, confirming the readings of money counters at the beginning of the working day (shift);
Indications of summing cash counters at the end of the working day (shift);
Signatures of the cashier and administrator, confirming the readings of money counters at the end of the working day (shift);
The amount of revenue per day according to the indications of summing cash counters;
The amount of cash handed over to the cash desk of the organization;
The amount of proceeds from paid documents (when the buyer pays for goods with settlement checks and other means of payment);
The total amount of revenue;
Cash balance at the end of the day at the cash desk;
The amount of shortage (surplus) identified as a result of the audit;
The amount of money returned to customers on unused checks in the event of a return of goods or a check mistakenly punched by a cashier-operator. In confirmation of this fact, an act on the return of funds to buyers (clients) on unused cash receipts, drawn up in the form No. KM-3, is attached to the report of the cashier-operator;
Signatures at the end of the working day of the cashier.
If the enterprise operates without a cashier-operator, that is, the seller accepts the proceeds from buyers, then a register is kept of the readings of the summing cash and control counters of cash registers operating without a cashier-operator in the form No. KM-5.
Acceptance-delivery of money is made out in the journal with the joint signatures of the head of the enterprise and a specialist working at KKM. If the results of the amounts on the control tape differ from the actual revenue, the reasons for the discrepancy are clarified, and the identified shortages or surpluses are entered in the appropriate columns of the journal.
At the end of the working day, a summary report is compiled on the readings of KKM meters and the organization's revenue for the current working day. This report is compiled according to the unified form No. KM-7 (Information on the readings of counters of cash registers and the organization's revenue). The report is an annex to the certificate of the cashier-operator (form No. KM-6).
The senior cashier draws up a report (information) in the form No. KM-7 daily and together with acts, certificates of the form No. KM-6, incoming and outgoing cash orders.
In the form, according to the readings of the counters at the beginning and end of work, revenue is calculated for each cash register, the total revenue of the organization is reduced by the amount of money given to customers on the checks they returned. This amount is included in the information in accordance with acts of form No. KM-3. The information is signed by the head and cashier of the organization.
REGISTRATION OF THE CASH OFFICE IN THE TAX IN MOSCOW AND MO
Registration of a cash register in the tax office of all popular manufacturers of cash registers: Atol, Evotor, Mercury, Shtrikh, etc. is offered in 1 day! Low price for one of the most important procedures for working at the checkout in our ASC. From February 1, 2017, the INFS stopped registering old-style cash registers. The rules for registering new cash registers have now changed. Registration of the cash desk of 2019, at present, is carried out according to other rules, the rules of which are determined by law.
In order for our clients to understand how the registration of cash registers with the tax office takes place, we tried to describe this process. So, you have a new cash register or fiscal registrar with online data transfer mode. In order to start working at the checkout, you need to register it. For this you need:
- register in the taxpayer's personal account on the IFTS website using an EDS key (electronic digital signature);
- enter information about the cash register in the LC so that the registration of the cash register through the personal account of the IFTS is successful;
- provide an agreement concluded with OFD;
- get a registration number at the checkout;
- enter the data of the registration number directly at the cash desk, thereby entering the code of the tax inspector into the cash register with fiscal long-term memory;
- send a registration check to the tax office;
- get access to the CCP registration card in the personal account of the Federal Tax Service;
- set up data transfer from the cash register to the OFD using the online data transfer mode.
Especially for you, in order to make life easier and not suspend your business, we offer a choice of several options for cash register registration packages, as well as a number of additional services that allow you to carry out the registration procedure as correctly and quickly as possible:
The service package "Registration of cash registers in the tax office" includes:
1.
Putting the cash register into operation: commissioning, checking the serviceability and functioning of cash registers, sealing, drawing up a commissioning certificate
2.
Registration of a cash register with the tax office through the taxpayer's personal account on the website of the Federal Tax Service using the client's digital signature. Next, fill out and submit an application for registration. Numbers indicating the name of the OFD, obtaining a registration number
3.
Setting up a cash register for connecting to the Internet via WiFi, GSM, Ethernet, USB channels
4.
Fiscalization of cash registers (the procedure for putting a fiscal registrar or cash register with a fiscal drive into operation, indicating OFD)
5.
Obtaining a CCP registration card
6.
Programming receipt parameters
Service package "Connection to OFD" includes:
1.
Creation and activation of the OFD personal account (conclusion of an agreement with the selected OFD)
2.
Connecting the cash register to the OFD
3.
Checking data transfer to OFD, test sale
Also, a prerequisite for registering a cash register with the Federal Tax Service under the new procedure is the presence of an EDS and the existence of a valid agreement with the OFD (fiscal data operator).
Obtaining an electronic digital signature is possible through the service on our website by clicking on the link: "Issuing an EDS"
You can order the service of connecting to the OFD on our website by clicking on the link: "Agreement with the OFD"
When is the registration of the cash register in the personal account of the Federal Tax Service considered completed?
Registration is considered completed when a CCP registration card is received from the IFTS.But is it possible to immediately work at the checkout after receiving the registration card?
When the registration card is received, it is necessary to connect the CCP to the Fiscal Data Operator.
To do this, the cash register is first connected to the PC. Data ports are configured. The first check is broken through, information about which is sent through the OFD to the IFTS.
In fact, the registration of the cash register took place earlier, but it is only now possible to work for cash registers under the new law.
If the connection between the cash register and the OFD is configured incorrectly, the data is not transferred to the OFD. So, after 30 calendar days, if the setting error is not eliminated, the fiscal accumulator is automatically blocked, respectively, the cash register is also blocked. To restore the operation of the FN, it is necessary to eliminate the causes of blocking.
As can be seen from the above, registering a cash register is far from the last step towards working with a cash register according to 54-FZ.
DOCUMENTS REQUIRED FOR REGISTRATION OF CCP
In 2019, the following documents will be required to register a cash desk with the tax office:
- Passport (form) to the registered cash desk.
- Passport to the fiscal accumulator (FN).
- Organization card (IP) with the obligatory indication of the phone number of the responsible person, who can be contacted promptly to clarify the data and a valid e-mail, to which the Agreement and the invoice from the OFD will be sent.
- Lease agreement (or document of ownership) for the premises where the online cash register will be installed. If you are an individual entrepreneur and are engaged in traveling trade, registration of a cash desk for an individual entrepreneur is carried out at your home address (original and copy).
- Certificate of registration of a legal entity (original and copy).
- Certificate of tax registration (original and copy).
After all documents for the registration of cash registers with the Federal Tax Service are submitted, the tax inspector sends the registration number to the cash register.
This number is entered into the cash machine. After that, a registration check is punched at the checkout, which is subsequently sent to the IFTS to confirm that the checkout has passed the fiscalization procedure. After that, a registration card for CCP is formed in the taxpayer's personal account, which can be downloaded online from the website.
Registration of the cash desk in the tax office via the Internet is considered successfully completed.
Refusal to register a cash register ,
mainly occurs when there are data entry errors in the fiscalization process.
IS THE REGISTRATION OF THE CASH OFFICE DIFFERENT FOR IP AND LLC?
Is not different. The procedure for registering a cash register for individual entrepreneurs and LLCs is the same, although, as it becomes clear from the above, an electronic digital signature is required to register a cash register with the tax office, the list of documents for issuing which is different for individual entrepreneurs and LLCs.
WHO NEED REGISTRATION OF THE CASH OFFICE UNDER 54-FZ?
Registration of a cash desk for individual entrepreneurs, as well as those who work on UTII and USN, is a mandatory procedure. This condition for registering a CCP is valid from July 1, 2018. In 2019, the condition for the need for a cash register for IP on a patent is added. They also need to register.
The purchase and registration of a cash desk in 2019 is not required for those who conduct specific activities. For example, this includes the sale of live fish, vegetables, fruits, milk, butter, draft beer, the sale of newspapers and magazines (the full list of activities is set out in the law).
Many people ask themselves: do those who are engaged in vending and Internet business need to register a cash register with the tax in 2018? The law establishes a clear calculation procedure for online stores. Even in the case when the interaction between the buyer and the seller takes place remotely, a receipt is required. It is sent to the buyer by e-mail or by courier in case of home delivery.
A cash register (KKM), popularly known as a cash register, is not needed by all entrepreneurs and not always. However, in some cases, you are required by law to have and use such a technique. At the same time, it is not enough just to buy a device and install it at a point of sale. KKM must be "put into legal circulation" by registering with the tax office. You will be helped by step-by-step instructions for registering a cash register in the tax office, as well as an analysis of all the nuances associated with the "legalization" of the fiscal apparatus.
Who can't do without a cash register?
Before you purchase and register a cash register with the tax office, you need to understand whether you really need this device. The use of fiscal technology is regulated by Federal Law No. 54-FZ “On the use of cash registers in cash settlements and (or) payments using payment cards”, which was adopted back in May 2003.
According to the law, legal entities and individual entrepreneurs using cash or bank card payments must acquire a cash register. However, there are exceptions to this rule that must be taken into account.
Exceptions:
- Legal entities and individuals (IP) that apply a single tax on imputed income (), and entrepreneurs can not do without the use of cash registers. However, at the request of the client, they are obliged to issue a document confirming the receipt of cash. They can be a receipt or a sales receipt.
- Legal entities and individuals who provide services to the public have the right not to use cash registers. Instead of a cashier's check, they are required to issue an appropriate document to customers on a strict accountability form (BSO). They are tickets, subscriptions, receipts, etc. The procedure for working with BSO is prescribed in Government Decree No. 359 of May 6, 2008.
- Legal entities and individuals who apply any taxation system and at the same time do not have the opportunity to use cash registers in certain types of activities (see table).
Everyone else cannot do without the use of KKM in their work.
Not every cash register can be used in business.
Suitable models must be mentioned in the State Register maintained by the Federal Tax Service.
This very lengthy document has two sections. The first includes information about models of cash registers used by organizations and individual entrepreneurs. The second is focused on credit institutions and is based on data from the Central Bank of Russia.
If you are not going to establish a bank, open a microcredit organization, a credit cooperative or a pawnshop, then your section is the first. We download the document from the tax website, carefully study the KKM models indicated in it. Attention: the register is updated every year!
- Buy a new KKM. You will not be able to do this in a computer goods store. Trade in fiscal equipment is carried out by organizations approved by the State Expert Commission for CCM. The same companies are engaged in mandatory maintenance of cash registers. We go to such a company and choose the model that you like. At the same time, we must take into account one more important point. KKM models print a different set of details in checks, so we choose the one that suits your type of activity. Information about what a particular cash register prints in a check is contained in the State Register of the Tax Service.
- Buy a used KKM. It will cost less, but when choosing, we take into account not only the details, but also a number of other nuances. The age of the device must not exceed 7 years, it must be in the tax office by the previous owner and must have a new fiscal memory block - EKLZ (electronic control tape protected).
Which option to use is up to you, the law does not prohibit the use of a used device. KKM "with mileage" are sold in the same companies as the new ones.
After you have decided on the model and purchased it, you need to conclude an agreement with a specialized company for the maintenance of the device. The validity of such a document is usually one year. KKM sellers almost always have technical service centers (TSC). The specialists of the center must stick a holographic sticker "Service" on the cash register and issue a second copy of the agreement on it. Important: without this document, registering the device with the tax office will not work.
We legalize the device
Buying a KKM and concluding a service agreement with a specialized company is only half the battle. It is not yet possible to use CMC at this stage.
The next important step is to register the fiscal machine with the tax office. Using cash registers without registration threatens with serious fines.
Here it is important to know the following. Individual entrepreneurs register equipment with the tax office at the place of residence, legal entities (LLC, CJSC and others) - at the registration address. If the legal entity plans to use KKM not at the main office, then you need. Registration of the cash register of a separate division takes place at the actual location. Now you know which IFTS you need to contact.
Now let's talk about the registration procedure itself. The whole process consists of the following stages: submission of documents, inspection, fiscalization and registration.
The entrepreneur should be aware that in connection with the Administrative Regulations for the provision of the Federal Tax Service of Russia with the state service for registering cash registers used by organizations and individual entrepreneurs in accordance with the legislation of the Russian Federation, registration and deregistration of cash registers is free.
The following documents must be submitted to the tax office (which of them, we have already figured out):
- application for registration of KKM in the form approved by the Federal Tax Service (download form KND-1110021);
- KKM passport for registration. It will be given to you upon purchase of KKM;
- service agreement with the CTO.
Tax authorities simply do not have the right to demand other documents. In the event that for some reason you cannot personally submit an application and other documents to the tax office, they can be sent by mail, through the website of the tax office or the public services portal.
You can also entrust the registration to your representative, but this will require a notarized power of attorney. The service for registering cash registers with the tax office is very often provided by sellers of the relevant equipment.
What happens next? The IFTS employee who accepted the documents transfers them to the registration department. There they are evaluated and if the set is incomplete or does not comply with the rules, you will be notified about this. If everything is in order, on the appointed day and hour, you will need to bring the device for inspection to the inspection. Employees will check the “Service Maintenance” seal, carry out fiscalization (load the necessary information into the memory of the cash register), test and seal it again. This stage of the registration procedure is carried out in the presence of you or your representative, an employee of the CTO and a tax inspector.
Fiscalization is carried out in the presence of you or your representative, a CTO employee and a tax inspector.
The final act will be an act in the form of KM No. 1 (on transferring the readings of the summing cash counters to zero and registering the control counters of the cash register) in two copies. One will remain with you, and the second will be transferred to the TsTO, where you are served.
At the tax office, you will be given a KKM registration card - an important document. In the future, all data or their changes will be entered into it (registration address, owner, deregistration, transfer to the reserve). In the case of buying a used car, the previous owner must transfer the KKM card to you. In some situations, the document may be damaged, corrupted, or lost. In this case, the tax authority that carried out the registration of the cash register is obliged to issue a duplicate card. This does not entail any penalties from the fiscal authorities.
Usually, all documents for KKM are issued 3 days after the procedures. But this period may be longer. It all depends on the workload of the IFTS employees. Having received the papers in your hands, you can start the cash register to work.
What is fraught with "left" cash desk?
The fine for working without a cash register (paragraph 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation), as well as for the absence of a hologram or seal mark, is from 4,000 to 6,000 rubles for individual entrepreneurs (IP), for organizations (LLC, OJSC, CJSC, etc. .) - from 40,000 to 60,000 rubles.
However, these violations do not always result in a fine. The Code of Administrative Offenses provides for such a response as a “warning”, so for the first time you may be forgiven.
In addition to the most popular tax authorities regularly find another 12 types of violations of the use of the cash register (see table).
List of violations of the law when using KKM:
- Non-use of KKM, refusal to issue a document.
- Non-use of KKM.
- Non-use of cash registers in case of accepting payments from individuals.
- Failure to issue a document of strict accountability.
- Failure to issue, at the request of the buyer (client), a document confirming the payment by the payer of UTII.
- The use of cash registers that do not meet the established requirements or are used in violation of the procedure and conditions for its registration and application established by the legislation of the Russian Federation.
- Use of cash registers with missing or unreadable details on the cash receipt.
- The use of cash registers with the absence or unreadable details on the cash receipt issued by the payment terminal.
- KKM work with discrepancy between the time on the cash receipt and the real one.
- The use of cash registers with a missing stamp-seal.
- The use of cash registers without SIC "State Register" and (or) SIC "Service" and (or) an identification mark.
- Involvement of KKM as part of a payment terminal (PT) not at the address of registration of KKM, absence of KKM as part of the PT at the address of registration.
- Using KKM without technical support from a supplier or a technical service center (lack of a valid contract) or in the absence of a KKM passport.
- Application of cash registers in non-fiscal mode.
A little about innovation
The tax authorities do not stand still and do not shy away from the use of high technologies. In 2014-2015 a large-scale experiment was conducted on the territory of Moscow, Moscow, Kaluga regions and the Republic of Tatarstan. Entrepreneurs were offered to use online cash registers - devices with the function of transmitting data to the tax authorities via the Internet.
Entrepreneurs were offered to use online cash registers - devices with the function of transmitting data to the tax authorities via the Internet.
According to the initiators, such a scheme should simplify the registration of cash registers and reduce the number of tax audits. Re-registration of fiscal equipment and its maintenance, according to officials, will become superfluous. Large retailers participated in the experiment: Azbuka Vkusa, M.Video, Perekrestok, Metro Cash & Carry.
Officials concluded that the experiment was a success and from April 2016, entrepreneurs can voluntarily switch to online cash registers. A draft law has been submitted to the State Duma, which will oblige all businessmen to use such devices already in 2017. Although, it is not known whether the deputies will adopt such a law.
So, now you know how to equip your office or point of sale with a cash register. Perhaps you have already taken advantage of this knowledge. Don't stop - there is still a lot to do. To organize sales and establish business processes is a very difficult, but interesting and feasible task.
Everyone has already come to terms with the fact that they will have to change the usual procedure for working with cash registers in order to comply with the requirements of Law 54-FZ, but there is very little information on what to do with old cash registers, how to register them so as not to fall under penalties?Let's figure it out together with Anna Solovieva, an expert of the Kontur OFD project of SKB Kontur
Where to begin
Suppose you are the owner of a cash register whose ECLZ is expiring. First of all, you need to remove the cash register from the tax authority where it was registered. To do this, you will have to visit the tax office. After that, the CCP must be modernized and re-registered. Federal Law No. 54-FZ of May 22, 2003 (as amended on July 3, 2016) allows you to choose one of three methods for registering a cash desk.The old procedure for registering cash registers has been preserved for the time being: you need to prepare an application on paper, collect a package of necessary documents, submit them to the IFTS, and also deliver the cash desk there. It is convenient that now you can register a cash register at any territorial tax authority. Previously, this was allowed only in the inspection at the place of registration of an organization or an individual entrepreneur as a taxpayer.
A new opportunity has appeared: you can go through the entire CCP registration procedure, from submitting an application to receiving a registration card, remotely - in the CCP account (personal account) on the website of the Federal Tax Service or in the service of the fiscal data operator (OFD). In practice, registering a cash register online is only possible on the website of the Federal Tax Service. In the near future, the department will provide such an opportunity to the OFD. Fiscal data operators will promptly add a new feature to their services.
Total. Whatever approach to registering a CCP you choose, do not miss an important point. Depending on whether to equip it with a fiscal drive, transfer data through OFD - assess the situation. It may be more profitable to immediately upgrade the cash register.
Application - the first stage of online registration of the cash desk
Now let's take a closer look at the steps of online registration and comment on the most important points. So, in your personal account on the website of the Federal Tax Service or the owner of the CCP fills out an application, it indicates:— address and name of the outlet where the CCP will be installed,
— model and serial number of the CCP,
— model and serial number of the fiscal drive.
- in offline mode, without data transfer of OFD. All CCP owners can work in this mode until February 1, 2017. This mode (without time limits) is also suitable for individual entrepreneurs and organizations located in areas remote from communication networks. They can use cash registers without transferring fiscal data to the tax authorities through fiscal data operators (clause 7, article 2 of Law No. 54-FZ). Such organizations should transfer all the data recorded in the fiscal drive to the tax authority only when replacing the fiscal drive;
– when organizing and conducting lotteries, gambling;
— when carrying out activities of a bank paying agent/subagent and/or paying agent/subagent;
- for payments on the Internet. Online stores also indicate the website address;
- for delivery or peddling trade;
Total. If you did not transfer OFD data before February 1, 2017, do not forget to change the cash register settings and re-register the cash register by this date.
Then it is necessary to conclude an agreement with the operator of fiscal data, through which these fiscal data will be transmitted in electronic form to the tax authorities (clause 4, article 7 of Federal Law No. 290-FZ of July 3, 2016). The list of fiscal data operators can be found on the website of the Federal Tax Service in a special section.
Step 3
Where to register online checkout? The cash register must be registered with the tax office. The actual procedure for registering an online cash register begins with the submission of an application for registration of a cash register.
Federal Law “On the Application of CCPs ...” dated May 22, 2003 No. 54-FZ provides that you can submit an application:
- on paper to any territorial tax office;
- in electronic form through a fiscal data operator;
- through the CCP office on the website of the Federal Tax Service in the personal account of an individual entrepreneur or the personal account of a legal entity.
However, given that the application form for registration of CCP has not yet been approved, it is currently not possible to submit a paper application. Therefore, CCP users are left with only the option of registering an online cash register with the tax office via the Internet. The most convenient option is to go through the remote registration of the cash register through the CCP cabinet.
We talked in more detail about the application for registration of CCP in.
Step 4
No later than the next working day after filing an application for registration, the user of the cash register receives the registration number of the cash register from the tax authority (clause 3, article 4.2 of the Federal Law of May 22, 2003 No. 54-FZ).
Step 5
Not later than the working day following the day of receipt of the CCP registration number, the organization or individual entrepreneur must:
- write down the received registration number, name of the organization or full name in the online cash register fiscal drive. Individual entrepreneur, information about the online cash desk, incl. about the fiscal accumulator, and other information necessary for the formation of the registration report;
- generate a registration report;
- submit the CCP registration report to the tax office.
You can submit a CCP registration report:
- on paper;
- through the KKT office;
- through the fiscal data operator.
After processing the data, the Federal Tax Service will generate a CCP registration card. And we can assume that the registration of the online cash desk with the Federal Tax Service is completed (
