The priority areas of activity of the company "Super-Firma" are such services as. Can an individual entrepreneur rent a cash register? Is it possible to rent out

Situation: is it necessary to apply CCP if payment comes from organizations and entrepreneurs in a non-cash form

No, it doesn `t need.

When making settlements with organizations and entrepreneurs using an electronic means of payment without presenting it, do not use a CCP.

Non-cash settlements include settlements by payment orders, letters of credit, checks, collections, in the form of money transfers at the request of the recipient of funds. That is, if an organization transfers funds to another organization's settlement account using a payment order, it is not necessary to apply CCP.

Draft Federal Law N 344028-7

4. Organizations and individual entrepreneurs when making settlements with individuals who are not individual entrepreneurs, in a non-cash form (with the exception of settlements using electronic means of payment), settlements when accepting payment for housing and utilities, including contributions for major repairs, when offsetting and returning advance payments and (or) advances, when providing loans to pay for goods, works, services, when providing or receiving other counter provision for goods, works, services, the right not to use cash registers and not to issue (send) strict reporting forms until July 1, 2019.

Whether to punch online checks for advances, with installments and cashless payments

Individuals and entrepreneurs transfer money for rent to the company's current account from their personal cards through the bank's application. Do I need to break a check?

Yes, you need to punch checks for rent payments from both individuals and entrepreneurs. An entrepreneur who pays money for rent from his personal card, from the point of view of the CCP law, is an ordinary individual.

Received payment from an individual through a bank branch in cash. Break a check?

When to punch checks for bank transfer

No, for non-cash payments without an electronic means of payment, do not punch checks until July 1, 2019. The new version of the bill No. 344028-7 provided for a delay.

Received payment from an individual through a bank branch, payment by card. Break a check?

Yes. A bank card is an electronic means of payment. If the buyer transferred money through a branch or ATM, punch the check.

Answered by Alexander Sorokin,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“CCP should be used only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for paying for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, look at

How to reflect in accounting and taxation expenses for the purchase, repair and maintenance of a cash register. How to arrange and account for household items. About renting a cash register. If the CCP is leased, it must be re-registered.

Question: Can a landlord purchase cash registers for a tenant who leases a canteen space and lease them to that tenant, and accordingly expense the cost of the cash registers for tax purposes?

Answer: The Civil Code of the Russian Federation does not contain rules prohibiting the purchase of cash register equipment for leasing.

The lessor can purchase a cash register. At the same time, the tenant must draw up an agreement with the central heating service in his own name, as well as register the CCP with the tax office at the place of its registration.

After all, the details of the tenant, not the landlord, should be printed on cash receipts.

After that, the rented cash register can be used by the tenant in work.

All expenses taken into account when calculating the taxable base for income tax must comply with the conditions established by law. In particular, they must be economically justified, documented and aimed at generating income.

If all these conditions are met, then the lessor has the right to take into account the costs of purchasing CCP when calculating the taxable base for income tax.

It is important to note that for the lessor, the costs of acquiring the property that will be provided for rent are reasonable and aimed at generating income. In this case, the income of the lessor will be the rent for the provision of property for rent.

Rationale

What cash registers to use when making payments

From July 1, 2017, organizations and entrepreneurs are required to use online cash registers or cash registers that work without data transfer. This procedure is established by paragraphs

Can two or more organizations use one CRE at the same time? For example, rent a cash register

Similar conclusions are contained in the letters of the Ministry of Finance of May 25, 2006 No. 03-01-15 / 4-114, the Federal Tax Service of February 20, 2007 No. ShT-6-06 / 132, the Federal Tax Service for Moscow of April 8, 2005 No. 22-12 / 24276 and are confirmed by arbitration practice (see, for example, the decision of the Federal Antimonopoly Service of the Urals District dated September 20, 2005 No. Ф09-4094 / 05-С7).

About renting a cash register

If the CCP is leased, it must be re-registered

We want to rent a cash register from another organization. The tax inspectorate told us that we need to register it with the Federal Tax Service and conclude an agreement for the maintenance of the cash desk in the central heating service. Is it so? After all, the cash desk is already registered in the name of the landlord and is being serviced at the central heating service.

The tax inspectors are right.

The cash register that the company uses for cash payments for goods (works, services) must be registered with the Federal Tax Service at the place of its registration. At the same time, the tax inspectorate will not register the cash register if its user does not have an agreement with a technical service center. This follows from the Federal Law of May 22, 2003 No. 54-FZ and from paragraph 15 of the Regulation on the registration and use of cash registers ... (approved by Decree of the Government of the Russian Federation of July 23, 2007 No. 470).

Thus, having rented a cash register, you need to: make sure that the landlord deregisters the cash register with his tax office; re-execute the contract with the CTO in your name; register CCP in the inspection at the place of its registration.

And only after that the rented cash register can be used in work. After all, the details of the tenant, not the landlord, should be printed on cash receipts. If all these conditions are not met, companies may present a fine under the Code of Administrative Offenses of the Russian Federation for non-use of CCP. The fact is that the use of cash registers that are not registered with the tax authorities is equated with this violation (Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16). An example of a court case, when the judges found such a fine to be lawful, is the decision of the Federal Antimonopoly Service of the Urals District of September 20, 2005 No. Ф09-4094 / 05-С7.

How to reflect in accounting and taxation expenses for the purchase, repair and maintenance of a cash register

BASIC

Consider how to account for taxation costs for:
- purchase of cash registers;
- repair, maintenance of CCP, processing of fiscal data;
- modernization of CCP.

Purchase of cash register

The procedure for accounting for expenses for the purchase of cash registers when calculating income tax depends on whether the cash register is depreciable property. And this includes cash registers with a service life of more than 12 months and an initial cost of more than 100,000 rubles. (

In this article, we will look at how to deregister cash registers in 2020. We will figure out whether it is necessary to deregister KKM. Find out when to deregister. We will analyze the necessary documents for removal.

Do I need to remove the cash register from the register and in what cases? This question is puzzled by many entrepreneurs and organizations using CCP. Today we will talk about the procedure for deregistration of cash registers: in what cases the cash register should be deregistered, what documents will be required for this, how to check the registration of cash registers with the Federal Tax Service. We will also consider in detail the typical situations of deregistration of cash registers and give answers to common questions.

Who is required to use KKM

According to FZ-54, sole proprietors and legal entities that make settlements with buyers and sellers both in cash and in non-cash form have obligations to use cash registers (KKM). In particular, business entities are required to have a cash register when:

• sale of goods (works, services) to organizations and the public;
• payment of funds in favor of the population and / or legal entities when purchasing goods / services;
• refund to the buyer in case of refusal of the goods;
• receiving money from the seller for the returned goods.

When to deregister KKM

In addition to obligations for the use of cash registers, federal law No. 54 also regulates the mechanism for registering and deregistering cash registers. According to the law, you should contact the Federal Tax Service to deregister the CCP in the following cases:

1. The cash register has been sold. If you sold your own cash register, it should be deregistered, after which the purchasing company is obliged to register the equipment for itself;
2. The depreciation period of the CCP has expired. Each model of cash registers has its own useful life. In the month following the depreciation expiration period (100% depreciation), the piece of equipment must be deregistered;
3. IP (legal entity) ceased its activities. In this case, we are not talking about a temporary interruption in activity, but about its complete cessation (liquidation, reorganization, closure of the IP, etc.). If you have documents on the closure of the IP (liquidation of the legal entity), then you need to contact the Federal Tax Service to deregister the equipment that was registered with the business entity;
4. The cash register was replaced with another model. If, for one reason or another, you decide to change the KKM to another piece of equipment (for example, to a newer model), then you should remove the old device from the register in the prescribed manner. Also, the deregistration procedure is provided for cases of replacing faulty equipment with a working one (a faulty cash register is deregistered, a new device is registered with the organization);
5. KKT stolen. A mandatory procedure in case of theft of cash register equipment is deregistration of the cash register. The basis for withdrawal is a certificate issued by the Ministry of Internal Affairs stating that the CCP is wanted;
6. Other reasons why further use of CCP is impossible. In the process of doing business, a business entity may have other situations in connection with which the use of cash registers is not possible. If there are objective reasons and supporting documents, the organization / individual entrepreneur should contact the Federal Tax Service to deregister the cash register.

We remove the CCP from the register: instructions and documents

Removal of cash register equipment from registration, as well as registration of a cash register, is carried out through the Federal Tax Service. Before applying to the tax office, you should prepare the following documents:

Having collected the necessary documents, proceed directly to the procedure for deregistration of the CCP:

Step 2. Transfer of documents to the Federal Tax Service.
To deregister a cash register, you need to contact the FTS body in which the cash register is registered. You can submit documents in any of the following ways:

1. Personally go to the tax office and hand over the documents to the FTS specialist “in hand”. This method is reliable, because you will be sure that the documents are transferred to their destination. In addition, a tax specialist will be able to conduct an initial verification of documents and immediately indicate to you the presence of errors and inaccuracies;
2. Send documents by mail. You can send the collected package of documents by letter through the nearest branch of the Russian Post. Before sending, make an inventory of attachments, and then issue a letter with a notification. Having received the documents, the FTS specialist will put a signature in the spine of the letter, which will serve as confirmation of their receipt;
3. Submit an electronic application. If you have access to the Internet, you can remove the cash register from registration without leaving your home. To do this, register on the State Services Internet resource (gosuslugi.ru) and fill out an electronic application through your Personal Account.

Step 3. Consideration of documents.
The Federal Tax Service is given 5 working days to consider the application and deregister the CCP. During this time, an employee of the fiscal service must contact you to agree on the time and place of taking control readings from the equipment. On the appointed day, in the presence of you and a specialist of the Federal Tax Service, the CTO engineer takes the readings of the CCP. Also, an act is drawn up in your presence.

Step 4. Deregistration of cash registers.
Based on the documents you provided, as well as the KM-2 act drawn up in your presence, the Federal Tax Service enters into the database information on deregistration of the cash register. You are provided with a passport for a cash register and an accounting coupon for cash registers with marks from the Federal Tax Service on the removal of equipment from registration.

Typical situations

The most common situations for deregistration of CCPs are the termination of business activities associated with the liquidation of an LLC or the closure of an individual entrepreneur. In each of the listed cases, deregistration is carried out in a general manner. At the same time, an extract from Rosreestr on the termination of the activity of an individual entrepreneur or legal entity should be additionally attached to the package of documents.

Another reason for deregistration of cash registers may be the loss of documents for the cash register. In the general procedure, when deregistering a cash register, a business entity should restore the lost documents. If we are talking about the registration certificate and registration card of the CCP, then the individual entrepreneur / legal entity should contact the CTO to obtain duplicate documents. If the registration card is lost, this information should be indicated in the application. Since the second copy of the card is in the Federal Tax Service, where the application is submitted, it is not necessary to request a duplicate card. If the organization has lost the Cashier's Journal, then it is necessary to deregister the cash register on the basis of accounting data and daily Z-reports.

How to check the registration of KKM in the Federal Tax Service

How to deregister KKM: questions and answers

Question #1. IP Kukushkin submitted documents to the Federal Tax Service for deregistration of cash registers. The tax specialist demanded that Kukushkin show the cash register (bring it to the tax office). Are the actions of the FTS legal?

Answer: The requirements of the FTS specialist in this case do not contradict the current legislation. As a rule, tax authorities inspect CCP when taking control readings by a TsTO engineer. However, in exceptional cases, an employee of the fiscal service may require the presentation of a cash register directly to the inspection.

Question #2. IP Solovyov personally handed over to the Federal Tax Service a set of documents for deregistration of cash registers. What for Solovyov is confirmation of the acceptance of documents?

Answer: Having received the documents from Solovyov, the fiscal service officer can issue a receipt on receipt of the papers. If Solovyov draws up an application in 2 copies, then he can keep one of them (with a mark of receipt, date and signature of the responsible employee of the Federal Tax Service) as confirmation.

Question #3. LLC "Kashtan" has an old cash register, which is not used in the conduct of business. What documents need to be submitted to "Kashtan" to deregister the cash register?

Answer: Removal of old cash desks from registration is carried out in a general manner. The fact of non-use of the cash desk in activities is confirmed by the Journal of the teller and the Z-report taken by the employees of the TsTO.

Responsibilities for the use of online cash registers are expanding, and in 2019 CCPs are required to apply all companies and individual entrepreneurs with employees that provide services and sell goods on the Internet. If businessmen do not want to deal with setting up equipment and want to outsource it, you can rent an online cash register. In the article we will figure out how legal it is, how much it costs and how it works.

What is an online cash desk rental, and is it legal?

The service for renting online cash registers for individual entrepreneurs and companies appeared in 2017, after the release of an explanatory letter from the Federal Tax Service dated May 15, 2017 No. AS-4-20/9012.

The document stated that a firm or an entrepreneur can use cash registers not only in the right of ownership, but also in the right of ownership.

First of all, the owners of online stores were interested in where to rent an online cash register.

By law, they were supposed to install cash registers from July 2017, but the business was not ready for innovations. The process of connecting the checkout to the site (payment aggregator) seemed complicated to the owners of online stores. They willingly transferred the equipment setup, its connection to the store and outsourcing service to a specialized fiscal center.

By 2019, the number of inexperienced cash register users has increased. Now owners of sites with photo printing services, online education and retraining, web design and copywriting studios are asking about whether it is possible to rent an online cash desk. In general, rent is of interest to those individual entrepreneurs and LLCs who have not previously worked with cash registers and are not ready to deal with its maintenance in the future.

Rent an online cash register for an online store for 1500 rubles/month.

• A turnkey solution for an online store according to 54-FZ
• 24/7 support
• Expenses only for payment of cash desk rent and fiscal accumulator
• No hidden fees
• Turnkey in 1 day

Previously, solutions for renting cloud-based online cash desks (those that are in a separate data center) were presented on the market. Now leading companies also offer the rental of stationary online cash desks - the equipment is sent by an individual entrepreneur or LLC by courier or through a representative.

The functioning of a stationary rented cash register does not differ from that which was bought in a store.

The functioning of a rented cloud-based online cash desk raises questions, since not all entrepreneurs understand how this technique interacts with the site where payments are accepted.

How does a rented online cash desk work with an online store?

The principle of operation of cash registers rented to receive online payments is described in 5 stages:

1. after ordering on the website or in the online store, the information goes to the payment aggregator;
2. he sends information about the payment to the fiscalization service;
3. data is transferred to the online cash register program located in a remote data center;
4. the online cash desk processes the information, generates a check and transfers it to the OFD;
5. OFD sends an electronic check to the client’s email or phone and transfers the purchase data to the tax office.

Typically, this data transfer chain lasts a few seconds, since the data center where the cash registers are located always has fast and uninterrupted Internet.

Pros and cons of renting online cash registers

Thousands of entrepreneurs rent online cash registers, but there are still fewer of them than individual entrepreneurs and LLCs who buy devices as property. This is because this solution is not for everyone.

Let's note the advantages and disadvantages in the table:

Therefore, we can recommend renting an online cash register to a business with a fairly high profit, for which the cost of 1.5 - 3 thousand rubles per month for renting an online cash desk will be insignificant. And also to those entrepreneurs who do not have the opportunity or desire to spend time on maintenance of devices in the event of a breakdown or updates.

For the rest, there is another solution - buying inexpensive models by installments and connecting them to the site through the Business.Ru Online Checks service.

Connect your own online cash register to an online store for 300 rubles/month.

• One checkout for both an online store and a retail outlet or courier
• Support for most well-known cash desks
• Connection in just 30 minutes
• Setting up an online cash register and technical support
• Guaranteed delivery of electronic checks to customers
• We will do everything for you

Online cash desk rental price

Any online cash desk rental service will offer you cash register equipment that is located in the data center. Typically, communication with such a company occurs via the Internet or by phone.

The cost of the service is determined by the online cash desk rental agreement. It does not differ from month to month, for example, ATOL Online offers rent for 2900 rubles per month, Business.Ru - for 1500 rubles.

However, in the first month you will have to pay more, because you need to purchase a fiscal drive for the checkout. Its price starts from 6900 rubles, it is needed to store receipts and other fiscal documents.

Usually, the price of renting an online cash register includes the cost of an agreement with a fiscal data operator. For example, when renting an online cash desk at Business.Ru, you will receive an agreement with the OFD, as well as registering a cash desk with the tax office, as a gift.

What is more profitable for an online store - renting or buying a cash register?

We present calculations in which we will compare two offers of "Business.Ru Online Checks" for accepting payments through the site:

• connection to the online store of a physical online cash desk;
• connection to the site of a rented cash register located in the data center.

How to connect a rented online cash register to an online store?

The rented online cash desk is connected to the online store by the fiscalization operator, who leased the cash register.

This usually happens through a payment aggregator or acquiring operator. A special fiscalization service is used to connect an online cash register to them.

Connection includes the following steps:

1. conclusion of an online cash register lease agreement (condition - remote access), the content of which depends on the CRE model, the selected OFD and other features;
2. purchase of a fiscal drive (it is bought for 15 or 36 months, after the end or the memory is full, it is changed to a new one);
3. the company that provided the online cash register for rent places the device in the data center;
4. the cash register is connected to the Internet, all the data of the device are received for further registration with the Federal Tax Service;
5. an online cash desk is registered with the Federal Tax Service, both the entrepreneur himself and the fiscalization operator can do this;
6. the fiscalization service is configured to receive information about settlements from the payment aggregator;
7. the fiscalization service is configured to send information about settlements to the online cash register program (so that the cash register generates a check and sends it to the OFD, which forms the data in a form familiar to the buyer and sends a link to the check to the client by email);
8. a test payment is made to check the performance of the “website -> online cash register” link (it is enough to buy something in your online store for one ruble and, after receiving the check, check the correctness of the information contained in the fiscal document).

If you contact Business.Ru to rent an online cash register for an online store, you will get a quick connection of cash registers to the site. Setting up cash registers takes a couple of hours. During this time, the specialists of the customer service department:

• place CCP in the data-center;
• carry out the adjustment of equipment on a turnkey basis;
• accompany the test payment in the online store and help check the receipt data.

What contract is concluded when renting a cash desk?

The online cash desk rental agreement depends on the terms of the service offered. Traditionally, it assumes that the owner of the equipment is the fiscalization company, which leases the CCP.

The contract prescribes the responsibility of the owner of the online cash desk:

• connect to the OFD and help with registration with the Federal Tax Service;
• service equipment;
• change in case of breakage;
• provide other technical support services.

The obligations of the renter of the online cash desk are to make payments and, in the case of using stationary equipment, not to make changes that could damage it (do not open, drop, etc.).