Laws No. 54-FZ of May 22, 2003 “On the Application of KKM” and No. 290-FZ of July 3, 2016 “On Amendments to Law No. 54-FZ” are quite difficult to understand, primarily because in the presence of uniform standards, there lots of stipulations. Considering that for the first time in a long time the interests of individual entrepreneurs were seriously affected, many are trying to figure out whether an individual entrepreneur can work without a cash register as before, or whether they will have to allocate time and money to organize cash discipline.
Unfortunately, most entrepreneurs will eventually have to come to terms with buying an online cash register, but at the moment there are a number of legal options that allow you to work without it.
So, is it possible for an individual entrepreneur to work without a cash register in 2019? Yes, subject to at least one of the following conditions:
- engaging in specific types of trade or services;
- location outlet in a remote area;
- the use of such taxation systems as UTII and PSN;
- Availability employees.
Let's take a look at the details of each of these categories.
Industries for working as an individual entrepreneur without an online cash desk in 2019
Amendments to Law No. 54-FZ adopted in 2016 significantly limited the circle of legal entities and entrepreneurs who can work with cash without the use of cash registers. Even after the end of the transition period, IP without cash registers in 2019, in accordance with paragraph 2 of Art. 2 laws No. 54-FZ, will be able to sell the following types goods and services:
- printed publications and related products;
- securities;
- tickets in the transport cabin;
- goods on trains;
- draft soft drinks and ice cream in kiosks;
- food in educational institutions;
- kvass, milk, butter, kerosene, live fish from tanks;
- vegetable products on the ruins;
- goods at exhibitions, fairs, retail markets;
- articles for religious purposes in places of worship;
- shoe repair and painting;
- acceptance of recyclable materials from the population, except for scrap metal;
- transfer to paid use of residential premises;
- production and repair of keys and metal haberdashery;
- caring for children, the elderly and the sick;
- plowing gardens and sawing firewood;
- services for carrying things at airports and train stations;
- handicrafts sold by the manufacturer.
Such exceptions will be valid only on the condition that the business entity operates without automatic settlement devices and does not trade in excisable goods.
Trade without a cash register in certain areas
A feature of online cash desks is the need for their constant connection to the Internet in order to transfer information to the server of the fiscal data operator (OFD). The technical possibilities for this in Russia are far from being everywhere. Therefore, for individual entrepreneurs and enterprises operating in the rural outback, officials provided an exception according to which in areas remote from communication networks, you can not use KKM (clause 3 and clause 7 of article 2 of law No. 54-FZ). A complete list of preferential territories related to the subject of the Russian Federation where the entrepreneur works can be found on the official websites of the executive authorities.
If, due to the territorial location of the IP, it enjoys such a preferential treatment, then instead of a check, the buyer, upon request, must be issued a document containing data on the seller, place, date, time, type, form and amount of payment, nomenclature and full name. signatory official.
Some areas may not be included in the approved list of hard-to-reach areas and may not have the technical ability to connect to the Internet. In this case, the individual entrepreneur needs to check whether his settlement is on a different list - a list of areas remote from communication networks, approved by local authorities. If the settlement is recognized as such, then enterprises and individual entrepreneurs need to work at the online checkout and print receipts with all the necessary details offline, without transmitting OFD data.
What temporary benefits allow an entrepreneur to work without cash registers?
Law No. 290-FZ provides for the phased introduction of online cash desks for various categories of entrepreneurs, depending on the taxation system used and the type of activity.
So, from 07/01/2017, all individual entrepreneurs on DOS, USN and ESHN should have switched to online cash desks. Exactly one year later - from 07/01/2018 - there was an obligation to use new cash registers for individual entrepreneurs on UTII and PSN engaged in retail trade and catering (except for individual entrepreneurs without employees). Also, until 07/01/2018, individual entrepreneurs engaged in vending could work without online cash desks (clause 11, article 7 of law No. 290-FZ). From 07/01/2019, all individual entrepreneurs who do not apply to the exceptions specified in the previous sections, except for individual entrepreneurs engaged in the provision of services, performance of work or the sale of goods, must switch to online cash desks own production who do not have employees (for the latter, the delay has been extended again, now until 07/01/2021).
Fill out the application for registration of a new cash desk correctly by reading the article "Sample application for registration of online cash desks in 2019".
Separately, it is worth mentioning the temporary preferential measures indicated by paragraph 17 of Art. 7 of Law No. 290-FZ for individual entrepreneurs on special regimes - until 02/01/2021, for all entrepreneurs, except for those who use the DOS, it is possible not to indicate nomenclature positions on the cash receipt. Considering that the indication of the names of goods in checks significantly complicates commodity accounting and is contrary to the right of individual entrepreneurs not to keep accounting records, such an indulgence is very useful.
How can an individual entrepreneur organize work without a cash register?
First of all, you need to understand that it is impossible to work at the old-style cash registers after 07/01/2017 in the previous mode - the tax office automatically deregisters them. For failure to comply with this requirement, in accordance with paragraph 4 of Art. 14.5 of the Code of Administrative Offenses, the inspectors will issue a warning or impose a fine from 1500 to 3000 rubles.
If the IP belongs to the categories exempted from the use of cash registers in the current year, then in order to comply with clause 2.1 of Art. 2 of Law No. 54-FZ, at the request of the client, it is necessary to issue him a sales receipt, receipt or other similar document, which must contain the following details:
- name, number and date;
- FULL NAME. entrepreneur, his TIN;
- the nomenclature composition of paid goods with an indication of the quantity;
- sum;
- Full name, position and signature of the official.
The form of such a settlement document has not been approved, that is, it can be developed and approved independently.
As for individual entrepreneurs working in hard-to-reach areas, the requirements for the procedure for accounting and issuing settlement documents at the request of the buyer are determined by the rules approved by order of the Government of the Russian Federation dated March 15, 2017 No. 296. They regulate the need to keep records of the issuance of receipts in a register with stitched and numbered sheets with the signature of the head and the seal, if any.
Results
From July 2019, almost all individual entrepreneurs should switch to online cash desks, with the exception of those for whom the deferment has been extended, as well as those who carry out certain types of activities or work in remote corners of Russia.
About whether an LLC can work without a cash register, and in what cases it is permissible, we will consider below. It is worth noting that new law concerning online cash desks, began to operate in the summer of 2016 (FZ No. 290). From July 3 last year, many LLCs and individual entrepreneurs must make the transition to a new type of cash registers.
The transitional period, when you can work without data transfer online, ended on February 1, 2017, and from the beginning of July 2017, all companies and entrepreneurs must register only online cash desks. Re-registration or de-registration of old cash registers is prohibited.
Is it worth buying an LLC cash register?
Based on Federal Law No. 54, all subjects entrepreneurial activity Those who, in their work, make settlements using cash or allow payment with a bank card, must have a cash machine. On the other hand, the law contains exceptions when an LLC has the right to work without a cash register. Such cases include:
- Organizations that provide services, regardless of the tax payment system, have the right not to use CRE if, during the transaction, the BSO is transferred to the client. These documents include cash receipt, transport ticket, coupons, subscriptions, as well as Various types vouchers (excursion, tourist).
It is worth noting that from the beginning of July 2018, organizations (LLCs) and individual entrepreneurs are required to switch to the use of forms strict accountability V in electronic format. To solve such a problem, you will have to buy special equipment, namely CCP, necessary for creating BSO forms, as well as their subsequent printing. New forms must be submitted to the Federal Tax Service in electronic form, as well as on the e-mail of the buyer.
- A company or individual entrepreneur that works on UTII or PSN (for individual entrepreneurs) may not use a cash register in their activities. But if there is a corresponding requirement from the client, they must provide a check or other document. The latter must confirm the receipt of cash.
Such a receipt (check) must contain the name of the paper, the serial number, the “name” of the company, TIN, the name and number of the purchased products. The amount of payment should also be indicated here, as well as the name of the employee who issued the paper.
- Organizations and individual entrepreneurs that work on any form of tax payment have the right not to use cash registers when conducting certain types of activities. This category includes the sale of newspapers and magazines, lottery tickets and securities, coupons and travel documents for public transport. This should also include trade at fairs and markets, small retail sales, acceptance of dishes from the population and others.
In addition, the installation of a cash register is not required if the company operates in a remote region, or belongs to the category of pharmacy organizations.
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What are the requirements for CCT?
In order to register a cash register, and then use it in work, a company needs to use only those models that are reflected in the state register. To determine whether a model is on the list or not, just look into the register or believe when buying a cash register that there is a special tag on top with the inscription “State Register” and the required year.
In order for a cash register to be included in the state register, it must meet a number of requirements. Here are just a few of them:
- The possibility of fixing information in the device's memory, on the tape and the check, taking into account the parameters and technical characteristics.
- Ensuring the printing of cash documents, as well as the possibility of long-term data storage.
- The presence of an option that allows you to operate the device in fiscal mode.
- Serviceability and provision of technical support from the supplier.
- The presence of a passport of the established type, as well as an identification mark.
- Other requirements (availability of clock, case, memory storage and other options).
The state register, in addition to the list of approved models, contains data on the details that require reflection in the CCP check. The list of required details may vary depending on the type of activity of the LLC. Therefore, when choosing a cash register, it is worth taking into account in which area it will be used. It can be trade, selling tickets or providing services to people.
Many managers confuse CCPs with CPMs (check printing machines). They do not provide for a memory block, therefore, it will not be possible to classify such devices as cash registers and, accordingly, register them.
How to register KKM in the tax office?
As soon as the LLC buys a cash machine and concludes an agreement with the CTO, the equipment must be registered with the tax service. If we are talking about individual entrepreneurs, this can be done at the place of residence, but in the case of an LLC - by legal address main office. But there is a caveat here.
If KKM is planned to be used at a different address, you will have to create a separate branch, and register the cash register at its location. In a situation where a company has several branches that report to different FTS located in the same municipal sector, registration of all cash registers can be carried out in one tax office.
To register a KKM, you need to go through several stages:
- Transfer of necessary papers. The main documents include the CCP passport, application, as well as an agreement with the CTO. Additional papers may also be required - a receipt for the purchase of the device, a passport, constituent and other documents.
- Cash machine inspection. The device can be brought in person or an employee of the Federal Tax Service will visit the facility. The work must be done in the presence of the person who submitted the application. The main attention is paid to the integrity of the KKM casing, as well as the presence of the corresponding icon.
- Fixing and the last stage of registration. As soon as the inspection is made, and the employee of the Federal Tax Service did not reveal any comments, a special password is entered that protects the memory from unauthorized penetration. Next, a test receipt is printed and the presence of all parameters is checked. At the end, a mark is made in the CCP passport, a registration confirmation card is issued, and the papers that were attached to the registration application are handed over.
Transition to data transmission via the Internet
As noted above, before the beginning of July 2017 (according to Federal Law No. 290), all entrepreneurs must make the transition to online cash registers. main goal innovations are to reduce cases of concealment of cash, as well as increase the volume of tax revenues
The initiators of the innovation claim that the process of applying CCP is now simplified, because registration takes place electronically, there is no need for annual re-registration, mandatory maintenance is canceled, and the number of on-site inspections is reduced.
Conclusion
In view of the above, we draw the final conclusions:
- If the LLC works on the USN, OSNO or ESHN, the installation of a cash register is mandatory. If services to the public are indicated, it is possible to issue a BSO.
- If the LLC works on PSN or UTII, the use of CCP is not prerequisite. But the seller is obliged to provide the buyer with a receipt or sales receipt. In addition, if services are provided to the public, the issuance of a BSO is required.
After 07/01/2019, almost all business categories will have to install cash registers, despite numerous protests and controversy around this issue. At the same time, it does not matter whether there is a permanent Internet connection - in this case, the LLC or individual entrepreneur is obliged to record data offline.
So when should you install a cash register?
The need to purchase a cash register depends on:- what type of taxation you are on: simplified tax system, OSN, patent or UTII;
- what type of activity you are engaged in;
- do you have employees;
- the size of the trading area;
- location of the point of sale;
- and a few other minor factors, which we will discuss below.
There are three answers to the question "do you need a cash register"
- The cash register must be set in accordance with the law, otherwise you will be subject to fines.
- You have a choice: you can either put up a cash register, or write out strict reporting forms (BSO) for each client, and also report on them to the tax office. The pros and cons of these two options are discussed below.
- It is not necessary to install the KKT. In this case, you are not required to install a cash register at all. But at the first request of the client, they are required to issue a sales receipt or receipt. The receipt must meet certain requirements. Also, at your discretion, internal control at the enterprise, you can install CPM - a check printer. NIM does not need to be registered or reported on it - roughly speaking, it is a calculator that issues checks.
Do I need a cash register for IP
For individual entrepreneurs, it all depends on the type of taxation, type of activity, and Does an individual entrepreneur have contracts with employees:
- UTII, patent - not required to use a cash register, but there are exceptions (see below);
- USN, DOS, etc. - are required to use a cash register, but again there are exceptions (see below).
Should have gone to the online checkout individual entrepreneurs who previously used CCP - until July 1, 2017, and when selling alcohol, regardless of the taxation system - until March 31, 2017. This could also be done voluntarily.
However, for entrepreneurs in retail trade (with the exception of alcohol), catering on UTII without employees, the introduction of cash registers has been postponed until 07/01/2019.
UTII: Do I need a cash register?
When using imputation (UTII), a cash register is not required until July 1, 2019, but you should pay attention to the fact that:
when providing services You are obliged to issue strict reporting forms to each buyer, keep their strict records and submit reports on them to tax office. This option is difficult if you work with a large number of clients;
if your counterparties are legal entities, then one cannot do without CCP;
even if you do not provide services and do not work with an LLC or individual entrepreneur, the buyer, upon request, must issue a sales receipt or BSO as proof of payment. This check has some of the requirements described below.
Do I need an IP cash register for UTII
For non-use of cash registers in individual entrepreneurs on imputation until July 1, 2019, no sanctions are provided by regulatory authorities, but it is advisable to acquire devices and check printers now to streamline internal reporting. The condition for the postponement is the absence of hired employees who are listed under the contract. As stated in clause 7.3 of Law No. 290-FZ, if it is violated, the entrepreneur is obliged to register an online KKM thirty days after the conclusion of the contract.
The state made a significant indulgence for individual entrepreneurs on imputation. Now the entrepreneur is allowed to reduce the tax by the amount that he spent on the purchase of the device, its installation software, subsequent setting. It is specified that the total compensation will be no more than eighteen thousand rubles.
Do IP need a cash register on the simplified tax system
Entrepreneurs working on the simplified tax system must install a cash register.
There is no such obligation if you:
make settlements with partners through bank accounts by bank transfer;
you are in a hard-to-reach region, which is listed as such by a decree of the legislature of this region or at the federal level.
Retail: do you need a cash register
Trade in periodicals, ice cream, draft kvass, securities, food products in educational institutions, tickets, travel documents, is not subject to the mandatory installation of cash registers. You can do the same with the sale of vegetables at the collapse, the sale of religious paraphernalia, literary works.
Services: Do I need a cash register
From July 1, 2018, when providing services and performing work, you will have to not only issue BSOs (as before), but do this using automated system electronic. Obey the new rule under 290-FZ, art. 7 clause 8 should be both entrepreneurs and organizations.
Does not require the use of CCP shoe repair, porter services, acceptance of secondary raw materials (except for scrap metal) and glass containers, babysitting, sick and disabled people, key making, plowing, sawing firewood, religious ceremonies.
Do I need a cash register for trading
Under the ban trade without CCP products of the following categories. This:
- clothing, socks and hosiery made of knitwear;
- carpet products of various types;
- leather products;
- straw, wood, cork, wicker goods;
- chemical substances;
- medicines and products intended for treatment (with the exception of those sold through rural pharmacies based on first-aid posts);
- electrical, computer equipment, optics, electronic models;
- transport and equipment for it;
- plastic goods and rubber products;
- musical instruments;
- orthopedic systems;
- sports products.
Keep in mind that a REPEATED violation of the requirements entails the suspension of the outlet for three months.
Trade in ice cream in a kiosk, dairy products, kvass from a tanker, soft drinks in public transport, food in the canteens for students or schoolchildren, periodicals do not imply the obligatory operation through the cash register, but does not cancel the voluntary transition to the use of such expensive equipment.
But beer, as well as other alcohol-containing products, cannot be sold without using an online checkout.
Do I need a cash register for LLC
With regard to LLC, the issue is resolved depending on the applicable taxation systems. So, the UTII payer and the owner of the patent (if he does not make payments in cash or bank cards) can still use the deferral for installing a CCP until 07/01/2019. But with a combination of UTII and USN, DOS, it involves working with an online cash desk.
It is not necessary to issue checks for settlements between organizations and entrepreneurs that are made using electronic means (according to the regulations, these include digital wallets registered in the payment system).
Do I need an IP cash register on a patent
Previously, patent holders could simply issue paper to their customers to replace standard cashier's vouchers. But now you have to purchase an online cash register if you have employees or trade. All other patent holders are allowed to postpone this for another year until early July 2019.
After 07/01/2019, only individual entrepreneurs can work without cash registers:
if you yourself produce products or services that you sell, while not having hired employees in the state;
if you sell tickets to state or municipal theaters by hand or from a stall.
Do I need a cash register IP in 2019
Vmenenchik, owners of patents will not need a new type of cash register equipment until 2019. At the same time, fines for businesses have increased significantly:
- at least ten thousand (from half to a quarter of revenue) will have to be paid when working without an online cash desk;
- in case of non-transfer of an electronic check that the buyer demanded, administrative liability in the amount of ten thousand rubles is threatened;
- and the use of the old cash register will cost the entrepreneur a fine of three thousand.
Do I need a cash register with the simplified tax system
All payers of the simplified tax system are required to use cash equipment, however, if you provide services to the public, are located in hard-to-reach areas and issue BSOs issued in accordance with Decree No. 359 dated May 6, 2008, you can be exempted from such an obligation.
LLC on the simplified tax system: do I need a cash register
The state allows non-use of CCPs when the organization makes all transfers through a bank account. If the client pays you in cash or by bank cards, then you cannot do without a cash register.
Do I need a cash register for an online store
The sale of products through a virtual network is not subject to patents and imputation, so the owners of a virtual outlet will have to fork out for expensive equipment.
Remember that all online payments must be made to the url of the store itself. For couriers who receive money from buyers, it is worth getting mobile cash registers, which are registered by the number of a specific transport or by the name of the courier. Check must be issued at the time of cash transfer Money from the buyer to the courier.
Do you need a cash register in the market
According to the current norms of 290-FZ, it is possible to sell anything without a cash register at markets, fairs and other territories for trading at random. Claims may arise if you sell one of the seventeen categories from the Ministry of Finance (Decree of the Government of the Russian Federation of April 14, 2017 No. 698-r).
| № | OKP code OK 034-2014 (CPE 2008) |
Name of product |
| 1 | 13.93 | Carpets and rugs |
| 2 |
14, except: 14.14 14.19.23.110 14.31 |
Clothing, except:
|
| 3 | 15, except: 15.20.4 | Leather and leather goods, except:
|
| 4 | 16 except:
|
Wood and wood products and cork, other than furniture; products from straw and materials for weaving, except:
|
| 5 | 20 | Chemical substances and chemical products |
| 6 | 21 | Medications and materials used for medical purposes |
| 7 | 22 | Rubber and plastic products |
| 8 | 23 | Other non-metallic mineral products |
| 9 | 26 | Computer, electronic and optical equipment |
| 10 | 27 | Electrical equipment |
| 11 | 28 | Machinery and equipment not included in other groups |
| 12 | 29 | Vehicles, trailers and semi-trailers |
| 13 | 30 | Vehicles and equipment, other |
| 14 | 31 | Furniture |
| 15 | 32.2 | musical instruments |
| 16 | 32.50.22.120 | Orthopedic devices |
| 17 | 32.3, except:
|
Sports goods, except:
|
Cash register in a hairdresser and beauty salon: is it necessary?
A hairdresser on a patent or UTII until July 2019 has the right to work without a cash register, receive cash, but must issue a sales receipt or a receipt if the client so requests.
LLC on UTII: do I need a cash register?
An enterprise with an “imputed regime” when accepting cash from the population (that is, from individuals) is not required to use CRE, but this does not exempt from issuing BSO on demand. Please note - if your partners are any legal entities (LLC, JSC, entrepreneurs), then you still have to buy a cash register.
Individual entrepreneur "provision of services": do I need a cash register?
Before the introduction of the online cash register, entrepreneurs filled out strict reporting forms, they could be filled out by hand or printed. Now, from July 1, 2018, travel operators, car services, children's development centers, sports coaches, and other services will be required to send electronic data to OFD.
Wholesale: do I need a cash register
If you sell products in bulk and pay with counterparties by bank transfers to your account, then you are exempt from buying and installing an expensive device. In this case, non-cash proceeds are transparent for the tax authorities - they can check at any time what and where you receive.
But if payment for goods is made in cash, by bank card or in another way, then the practice of applying CCP will be different. The letter of the Federal Tax Service of Russia under the number ED-4-2 / 23721, as well as the Ministry of Finance of the Russian Federation N 03-01-15 / 49854 dated 11/20/2013 indicates that it is mandatory to issue a cash receipt for the amount of the amount paid, register in the fiscal system, transfer it to the buyer ( if desired).
It is important that no more than five minutes should pass from the moment the money is accepted to the receipt is printed. And if the goods are delivered by the trade representative, and the proceeds are handed over later, then it is advisable to provide him with a mobile cash register.
If the partner of the company is individual and acquires things for personal needs in the amount of not more than one hundred thousand, then according to the Instructions of the State Statistics Committee and Art. 492, it is obligatory to carry out a cash receipt through an online cash desk. In the contract, the status of an individual is prescribed in a separate line. When selling products to an entrepreneur, there is a similar restriction of one hundred thousand and the need to issue a cash receipt.
Do you need a cash register for beer?
If you trade in beer, then the use of CCP is mandatory. It doesn't matter if you do it through the counter or through the Catering- installation online cash registers is an integral part of doing business.
Previously, the trade in alcoholic products, including beer, was regulated by the provisions of paragraph 10 of Article 16. 171-FZ. However, with the introduction of changes from 03/31/2017, entrepreneurship is obliged to be guided by the norms of 54-FZ - as the priority of a special norm over a general one.
Do you need a cash register in a taxi?
Taxi drivers are required to use cash registers, but they may not carry a cash register in the car, but punch checks remotely.
Drivers and taxi operators are not required to give customers paper checks, but MUST punch the check and show the QR code to the client, send the check to the mail or via SMS.
Does a courier need a cash register?
Couriers, like taxi drivers, are not required to carry a cash register with them, but they are required to check the check remotely and send the client a link or a QR code of the check by mail, SMS, or show it visually.
Changes in 2018 - 2019
Due to the complexity of the program implementation, the duration of its implementation in business structures, it was decided to shift the previously set deadlines.
On November 5, 2017, the lawmakers adopted draft 186057-7, according to which amendments were made to 290-FZ. So, until July 1, 2019, the following categories of entrepreneurs can use the delay:
- organizations applying patents, the general taxation system and the simplified tax system, providing services under subparagraphs 1-5, as well as 10-14 of Art. 346.43 of the Tax Code of the Russian Federation;
- entrepreneurs who provide services and carry out retail, do not have hired employees specified in paragraphs 6-9 of paragraph 2 of Article 346.26 of the Tax Code;
- legal entities and entrepreneurs on imputation and patents engaged in vending;
- IP on patents that provide various services listed in 346.43 of the Tax Code.
From July 1, 2017, a new procedure for the application of cash registers is introduced. It obliges all organizations and individual entrepreneurs making settlements on the territory of the Russian Federation ( Retail Stores, cafes, restaurants, pharmacies, gas stations, law firms and other organizations providing services to the population) to use online cash desks that will transmit information about settlements to the tax authorities through fiscal data operators in real time. However, there are exceptions to this rule.
Who is not required to apply the CCP
Those who are not required to use online cash registers are indicated in Article 2 of the Federal Law of May 22, 2003 No. 54-FZ. These include, for example, individual entrepreneurs who make settlements in remote and hard-to-reach areas or sell ice cream and soft drinks in kiosks, provide shoe repair and dyeing services.
Individual entrepreneurs trading in retail markets, fairs, exhibition complexes, as well as carrying out peddling food and non-food products in passenger cars of trains, from handcarts, bicycles, baskets, trays (including frames protected from atmospheric precipitation, covered with polymer film, canvas, tarpaulin).
The obligation to work with CCP is also excluded when selling kvass, milk, vegetable oil, live fish, kerosene, seasonal trading vrazval vegetables, including potatoes, fruits and gourds.
Individual entrepreneurs who provide meals to students and employees should not use online cash desks educational organizations, as well as leasing residential premises owned by individual entrepreneurs on the right of ownership.
CCP does not apply to the sale of newspapers, magazines, securities, the manufacture and repair of metal haberdashery and keys, the acceptance of glassware and waste materials from the population, the sale by the manufacturer of folk art crafts, etc.
Can an individual entrepreneur work without a cash register?
Maybe, if, for example, it makes payments only in a non-cash form. This does not require the mandatory use of CCP.
USN, PSN and UTII
From July 1, 2017, individual entrepreneurs using the simplified tax system are required to use online cash registers. From the same date, online cash desks will be required to be used by individual entrepreneurs using PSN and UTII when implementing retail alcoholic products(including beer and beer drinks).
All they use cash register equipment must comply with the new procedure and ensure the transfer of sales data to the Federal Tax Service through the OFD.
Application features
If individual entrepreneurs, in accordance with Federal Law No. 54-FZ of May 22, 2003 (as amended in force before the date of entry into force federal law dated 07/03/2016 No. 290-FZ) had the right not to apply the CCP, then this right is reserved for them until July 1, 2018.
Until July 1, 2018, individual entrepreneurs can carry out cash settlements and (or) settlements using payment cards without the use of cash registers, subject to the issuance of a document confirming the receipt of funds for the relevant goods (works, services):
- applying PSN;
- who are UTII payers;
- performing works providing services to the population;
- trading with vending machines.
Separate nuances
Individual entrepreneurs using the simplified tax system, UTII and PSN (with the exception of those who trade in excisable goods) have the right not to print on the check and not to transfer data on the name of the goods (services, works) to the OFD until February 1, 2021.
Payers of the simplified tax system, unified agricultural tax, UTII and PSN, using a fiscal accumulator for 13 months due to the absence or shortage of fiscal accumulators on the market for 36 months, are entitled to use such a fiscal accumulator for 13 months before the expiration of the fiscal attribute key.
The work of an individual entrepreneur without a cash register is possible when making settlements in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements), subject to the issuance to the buyer, at his request, of a document confirming the fact of the settlement.
"Simplifiers" will be able to take into account the costs of purchasing online cash registers and paying for OFD services. In particular, the costs of acquiring online cash registers and the costs associated with paying for OFD services can be taken into account as expenses when calculating the tax base for the tax paid in connection with the application of the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses.
On the new procedure for the application of CCP. And who can work without an online cash register? We will tell in our material about who can not use online cash registers.
Who is completely exempt from online cash registers
Federal Law No. 54-FZ of May 22, 2003 “On the Application of CCPs” defines the list of persons who are exempted from online cash registers on an ongoing basis, and Federal Law No. 290-FZ of July 3, 2016 establishes for whom exemption from online cash registers is temporary.
Let's present a list of persons who have the right not to use online cash registers and for whom this right is not limited by time frames.
| Who can not put online cash registers | Under what condition |
|---|---|
| Organizations and individual entrepreneurs, taking into account the specifics of their activities or the peculiarities of their location in the implementation certain types activities and in the provision of certain services (clause 2, article 2 of the Federal Law of May 22, 2003 No. 54-FZ). For example, the sale of newspapers and magazines under certain conditions, trade in retail markets, fairs, exhibition centers, trade in kiosks with ice cream, soft drinks on tap, trade from tankers with kvass, milk, seasonal trade in vegetables, acceptance of glassware and waste materials from the population , repair and painting of shoes, manufacture and repair of metal haberdashery and keys, leasing of residential premises belonging to this individual entrepreneur on the right of ownership | If such organizations and individual entrepreneurs: |
| Pharmacy organizations located in feldsher and feldsher-obstetric stations located in rural settlements, and separate divisions medical organizations licensed for pharmaceutical activities (outpatient clinics, feldsher and feldsher-obstetric stations, centers (departments) of general medical (family) practice) located in rural settlements in which there are no pharmacy organizations (clause 5, article 2 of the Federal Law of May 22 .2003 No. 54-FZ) | |
| Organizations and individual entrepreneurs that carry out settlements in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the list approved by the state authority of the constituent entity of the Russian Federation (clause 3, article 2 of the Federal Law of 05.22.2003 No. 54- FZ) | If such organizations and individual entrepreneurs: - issue to the buyer, at his request, a document confirming the fact of the settlement and containing the name of the document, its serial number, details established by par. 4-12 p. 1 art. 4.7 of the Federal Law of May 22, 2003 No. 54-FZ, and signed by the person who issued such a document; — do not use automatic devices for calculations; - do not sell excisable goods |
| Organizations and individual entrepreneurs providing services for conducting religious rites and ceremonies, as well as selling objects of religious worship and religious literature 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 religious organizations (clause 6, article 2 of the Federal Law of May 22, 2003 No. 54-FZ) | Additional conditions are not provided |
| Organizations or individual entrepreneurs that carry out settlements between themselves using electronic means payment without presenting it (clause 9, article 2 of the Federal Law of May 22, 2003 No. 54-FZ) | |
| Organizations and individual entrepreneurs located in separate settlements, the population of which is not more than 10 thousand people. The list of such settlements is approved by the state authority of the constituent entity of the Russian Federation (clause 7, article 2 of the Federal Law of May 22, 2003 No. 54-FZ) | Application of cash registers offline without transferring online data to the tax office |
Online cash desks: who may not apply until 07/01/2018
In the table above, we have provided a list of persons who are completely exempted from the use of online cash desks, as well as the conditions under which such an exemption is granted.
But there are other organizations and individual entrepreneurs in terms of the transition to online cash desks, who do not need to use new cash registers until a certain time.
Here is a list of persons who do not need to use online cash registers until 07/01/2018. Although it is more correct to speak here about the right not to use new cash registers. After all, if an organization or individual entrepreneur wants to switch to online cash desks earlier than the specified date, they can do this at any time.
