Does LLC need a cash register? Penalty for not having a cash register. How to register a cash register for LLC. Who can work without a CCT Without a CCT, they have the right to work

Since the beginning of 2017, the question of whether or not to put an online cash register has been worrying all, without exception, owners of companies and individual entrepreneurs who carry out cash payments. This concern is related to the need to comply with the requirements of the current version of the law on the use of cash registers dated May 22, 2003 No. 54-FZ.

In accordance with paragraph 1 of Art. 1.2 of the said law:

• all companies and individual entrepreneurs are obliged to use cash equipment when making cash payments;
• there may be exceptions to the above requirement (if such situations are provided for by Law 54-FZ).

Business entities working with cash can be divided into 3 groups:

• a group of taxpayers with the obligatory and immediate use of online cash registers - the obligation to use cash register equipment with a new technical filling (online cash registers) arose from 01.07.2017;
• a group of companies and individual entrepreneurs freed from online cash registers;
• group of specific application of cash registers.

Taxpayers of the first group had to conclude an agreement with a special operator (OFD) before the beginning of July 2017 and replace the previously used cash registers with modern devices with:

• technical capabilities of transferring the electronic version of cash register receipts to tax authorities and customers;
• the ability to accumulate, store, encrypt and protect fiscal information using a fiscal drive - a special memory module that replaced the EZKL.

How the Federal Tax Service is helping to facilitate the transition to online cash registers, see the message.

About who does not need to use online cash registers (about the composition of 2 groups of taxpayers), see the next section in more detail.

Who, according to law 54-FZ, is completely exempted from online cash registers

To understand who is exempted from the use of an online cash register, let us turn to Art. 2 of Law 54-FZ. It contains an exhaustive list of the lucky ones - taxpayers who are legally exempt from the use of modern cash registers. Among them:

• bankers - credit companies may not use online cash registers in automatic payment devices, but are required to maintain a list of such devices;
• firms and individual entrepreneurs that provide small household services (plowing gardens, looking after children, etc.), as well as selling certain types of goods to the population (magazines, ice cream, etc.);

• taxpayers making cash payments in remote and hard-to-reach areas that are included in special lists of regional authorities - at the same time, at the request of the buyer, they are required to issue a document confirming the fact of cash payments;
• others listed in Art. 2 of Law 54-FZ, taxpayers (pharmacies of medical assistant points in rural areas; those who provide services for holding religious ceremonies, etc. For a list of activities exempted from the obligation to apply online cash registers see. ).

We will tell you about the group of companies and individual entrepreneurs with specific conditions for using online cash registers below.

Does an entrepreneur (company) have the right to not use the online cash register for UTII or SP on a patent (does the exemption apply to them)

When looking for an answer to the question of who can not use online cash registers, it is necessary to take into account the following:

1. the use of an online cash register is possible offline (without sending fiscal data over the Internet) if the taxpayer accepts cash for goods and services in settlements remote from communication networks (the list of such points is approved by the regional authorities);
2. certain categories of taxpayers are temporarily (until 07/01/2019) allowed not to use online cash registers, limiting themselves to registering a cash register:

• enterprises and individual entrepreneurs on UTII and individual entrepreneurs on PSN outside the sphere of catering and retail;
• Individual entrepreneurs using UTII and PSN in retail and catering without hired employees;
• firms and individual entrepreneurs providing services to the public;
• enterprises and individual entrepreneurs that carry out non-cash payments with individuals;
• Individual entrepreneurs selling through vending machines, provided that there are no employees.

Thus, an entrepreneur on a patent or UTII, as well as some firms at UTII, at the moment may not use the online cash register, but this exemption is temporary and will last only until 07/01/2019.

We have told you more about those who should go to online checkouts from 01.07.2019.

The Federal Tax Service has prepared a special test that will help determine whether an online checkout is needed. You can take the test.

You can find out about the latest changes in 54-FZ in this material.

Outcomes

Newspaper sellers and key makers are a small fraction of those cash sellers who may not use online checkouts in 2019 and beyond.

Entrepreneurs on a patent, as well as companies and individual entrepreneurs using UTII, make up a group of those taxpayers who can not use online cash registers temporarily - until 07/01/2019. After that date, they will still have to conclude an agreement with the OFD and connect a modern cash register to the Internet.

For a business to function, minimal government bureaucracy is beneficial. One of the implementations of this approach is the situation when the organization does not need to acquire a cash register. After all, this is additional spending and red tape with papers. So who can work without a cash register?

general information

So, is it possible to work without a cash register? Yes, but with a number of conditions. Both individual entrepreneurs (IE) and a number of organizations of various forms of ownership can work in this mode. But exactly who can work without a cash register? In what areas of activity is this possible? How is everything regulated from a regulatory and legislative point of view? These questions all deserve to be answered.

In which cases?

When is it allowed not to use this apparatus? Here is a summary list:

1. When services are provided to the population, which is accompanied by the issuance of strict reporting forms. All this must comply with the procedure established by the government of the Russian Federation.
2. Due to the specific circumstances of the activity or the peculiarities of the place of residence during the implementation of the activity.
3. When individual entrepreneurs and organizations are taxpayers of the single tax. This can be claimed by entities that are engaged in a list of types of entrepreneurial activities established by regulatory and legislative documents. In addition, an individual entrepreneur can work without a cash register also when he uses the patent taxation system. He was given the opportunity to carry out cash payments and use of payment cards. In this case, only those who are not subject to the Tax Code of the Russian Federation can act.

For which types of activities is the exemption provided?

So, we know that the situation when individual entrepreneurs and LLCs work without a cash register is quite real. But in what areas is this possible? Here's a short list:

1. Sale of printed products and related products in special newspaper and magazine kiosks in cases where the share of periodicals in the turnover is at least fifty percent of the total revenue, and the additional assortment is approved by the competent authority.
2. Trade in securities, lottery and travel tickets, coupons for travel in public transport.
3. Trade in exhibition complexes, markets, fairs and other areas that are reserved for this activity. The exclusion includes only shops, kiosks, pavilions, tents, car stalls, container-type premises and other similarly equipped places that allow the display and storage of goods.
4. Small-size retail distribution trade in non-food products from baskets, trays, hand carts. Even if they are protected from possible atmospheric precipitation with canvas, frames, tarpaulin or covered with plastic wrap.
5. Selling soft drinks and ice cream in kiosks.
6. Providing food for workers and children in educational organizations that carry out training.
7. Sale of tea products in passenger cars, but only in the assortment approved by the federal authority that deals with railway transport.

Other cases

But that is not all. So, the permitted areas also include:

1. Realization at par value of postage stamps.
2. Trade in milk, kvass, vegetable oil, kerosene, live fish from tanks and vegetables and melons.
3. Reception from the population of salvage and glassware. The exception is scrap metal.
4. The sale of religious objects, as well as religious literature, the provision of services in terms of conducting ceremonies and rituals on the territory, which is provided to the relevant organizations for this purpose.

As you can see, the answer to the question whether an individual entrepreneur can work without a cash register, as in the case of legal entities, is positive.

Legislative moments

So, we have already figured out who can work without a cash register. Now let's take a look at the regulatory and legislative points. It should be noted the large bureaucratization of the enterprise. The situation is gradually improving, but rather slowly. So, for example, if an organizational structure or individual entrepreneur wants to remove old cash registers from the register, then from 01.06.2017 they do not need to go through a bureaucratic hell. But if you want to modernize them, you will have to work with papers and government services. There are constant changes that are often controversial. It is not necessary to buy a cash register, it can be rented. But the fiscal drive will have to be purchased, because it must be stored at the enterprise for at least five years. In general, many aspects are considered in Law No. 290-FZ. Additionally, you should pay attention to the explanatory letters of the Federal Tax Service. One more important point should be noted here. Although not very noticeable, there is now a campaign against drinking and consuming alcoholic beverages. Therefore, companies and individual entrepreneurs involved in its implementation must have a cash register. Although previously it was not required.

Trends of new times

On July 3, 2017, a law on online cash registers was adopted. What are they? At first glance, this is a very common mechanism. But its peculiarity is its connection to the global network. Therefore, you will have to conclude agreements with fiscal data operators. They will be responsible for collecting, storing and transmitting data to the federal tax system. Since this is a new business, no one obliges them to apply them. What about this approach? In the future, they will ask: can an LLC work without a cash register, and in response - it is quite possible, but why? Indeed, this implementation will allow honest individual entrepreneurs and legal entities to breathe easy and not worry about possible problems and unscheduled inspections. And those who snatch part of the income will have to deal with law enforcement officers. This is how the general scheme looks like in theory. How it is implemented in practice remains to be seen.

Does it make sense to work like this?

Let's consider the situation using the example of an individual entrepreneur. We know that you can work as an individual entrepreneur without a cash register. But is it always justified? The use of plastic cards is gradually becoming more widespread, so at least one has to think about payment terminals. After all, it is potentially very likely that in ten to twenty years there will be practically no cash payments. What is it for? The fact is that payment terminals are now often configured to work in conjunction with a cash register or even replace it. Therefore, if business is being conducted somewhere in the outback, then it is possible to do without them. But in modern cities of more than 100,000 people, this conniving approach is becoming a thing of the past. After all, if a person walks in who has no cash, but has a plastic card, it is not a fact that he will go to withdraw money. It is likely that he will simply turn to more advanced entrepreneurs.

FAQ

Let's take a look at a few of the most popular points about who can work without a cash register. So:

1. Do you need a cash register when using a simplified taxation system? Yes, absolutely.
2. Does an online store need to own a cash register? Yes, absolutely.
3. Does an individual entrepreneur or limited liability company need to have a cash register? It all depends on the place and type of activity. You can get by with forms of strict reporting. Although if there are many clients, then filling out a bunch of papers will be problematic and even ineffective.
4. An individual entrepreneur needs a cash register, what works on the patent taxation system? No, it is allowed not to apply it here.
5. If the activity of an individual entrepreneur is the leasing of his property, should a cashier's check be issued? No, this is optional.

Conclusion

It cannot be said that we have an optimal and perfect system of interaction. But what is is an expression of modernity, albeit in a somewhat imperfect form. Therefore, if you don't like something, then you need to help improve the situation and change your life for the better. In this case, with the help of a dialogue with the vertical of power. After all, instead of swearing, it is much better - together to look for ways to solve the accumulated problems. And in the end, everyone will benefit from it.

After 07/01/2019, almost all categories of business will have to install cash registers, despite numerous protests and controversies around this issue. In this case, it does not matter whether there is a permanent Internet connection - in this case, the LLC or individual entrepreneur is obliged to record the data offline.

So when should you put up the cash register?

• what type of taxation you are on: STS, OSN, patent or UTII;
• what kind of activity you are engaged in;
• do you have hired employees;
• the size of the retail space;
• the location of the point of sale;
• and a few more small factors, which we will discuss below.

There are three options for answering the question "do you need a cash register"

1. The checkout must be set in accordance with the law, otherwise you will be subject to fines.
2. You have a choice: you can either put the cash register, or write out strict reporting forms (SRF) for each client, and also report on them to the tax office. We will describe the pros and cons of these two options below.
3. It is not necessary to install the CCP. In this case, you are not required to install a cash register at all. But at the first request of the client, they are obliged to issue a sales receipt or receipt. The receipt must meet some requirements. Also, at your discretion, for internal control at the enterprise, you can install a CHM - a check-printing machine. The NIM does not need to be registered or reported on - roughly speaking, it is a calculator that issues checks.

Do I need a cash register for individual entrepreneurs

For individual entrepreneurs, everything depends on the type of taxation, type of activity, and whether the individual entrepreneur has contracts with employees:

• UTII, patent - not required to use the cash register, but there are exceptions (see below);
• STS, OSN, etc. - are obliged to use the cash register, but again there are exceptions (see below).

Individual entrepreneurs who had previously used CCPs had to go to the online checkout until July 1, 2017, and when selling alcohol, regardless of the taxation system, until March 31, 2017. This could have been done voluntarily.

However, for entrepreneurs in retail (with the exception of alcohol), catering on UTII without hired employees, the introduction of CCP is postponed until 07/01/2019.

UTII: do you 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 each buyer to issue strict reporting forms, keep their strict records and submit reports on them to the tax office. This type of work is difficult if you work with a large number of clients;

if your counterparties are legal entities, then you 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 SRF as confirmation of payment. This check has some of the requirements described below.

Do I need a cash register for SP on UTII

For the non-use of CCP in IP on vmenenka until July 1, 2019, no sanctions are provided by the regulatory authorities, but in order to streamline internal reporting, it is advisable to acquire devices and check-printing machines now. The condition for the postponement is the absence of hired employees who are listed under the contract. As it says, clause 7.3 of Law No. 290-FZ, if it is violated, the entrepreneur is obliged to register an online cash register within thirty days from the date of the conclusion of the contract.

The state made a significant indulgence for the sole proprietor. Now the entrepreneur is allowed to reduce the tax by the amount he spent on the purchase of the device, the installation of its software, and subsequent configuration. It is specified that the total compensation will be no more than eighteen thousand rubles.

Do I need an individual entrepreneur a cash register on the simplified tax system

Entrepreneurs working for the simplified tax system must install a CCP.

There is no such obligation if you:

carry out settlements with partners through bank accounts by bank transfer;

you are in a hard-to-reach region, which is included in the list of those by a resolution of the legislative body of this region or at the federal level.

Retail: do you need a cash register

Trade in periodicals, ice cream, draft kvass, securities, food in educational institutions, tickets, travel documents, is not subject to the mandatory installation of the CCP. The same can be done when selling vegetables at the ruins, selling religious paraphernalia, literary works.

Services: do I need a cash register

From July 1, 2018, when providing services and performing work, it will be necessary not only to issue SRF (as before), but to do it using an automated system in electronic form. Obey the new rule according to 290-FZ, art. 7 clause 8 should be both entrepreneurs and organizations.

The use of KKT does not require the repair of shoes, the services of porters, the acceptance of secondary raw materials (with the exception of scrap metal) and glass containers, looking after children, the sick and persons with disabilities, making keys, plowing, sawing firewood, conducting religious ceremonies.

Do I need a cash register for trading

Trade without CCP in products of the following categories is prohibited. It:

• jersey clothing, socks and hosiery;
• different types of carpets;
• leather products;
• products from straw, wood, cork, wicker items;
• chemical substances;
• medicines and products intended for treatment (with the exception of those sold through rural pharmacies on the basis of medical 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 the REPEATED violation of the requirements entails the suspension of the operation of the outlet for three months.

Trade in ice cream in a kiosk, dairy products, kvass from a tank, soft drinks in public transport, food in canteens for students or schoolchildren, periodicals does not imply the obligatory operation through the KKT, 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

Regarding LLC, the issue is resolved depending on the applied taxation systems. So, the payer of UTII and the owner of the patent (if he does not carry out payments in cash or bank cards), while he can use the deferral for the installation of CCP until 07/01/2019. But with a combination of UTII and STS, OSN, it involves working with an online cash register.

You do not need to issue checks when making settlements between organizations and entrepreneurs that are made using electronic means (these, according to the regulations, include digital wallets registered in the payment system).

Do I need a cash register IP on a patent

Previously, patent holders could simply issue paperwork to their customers to replace standard cashier's checks. But now you have to purchase an online cash register if you have hired workers or carry out trade. All other patents 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 manufacture the products or services that you sell, while not having hired employees in the state;

if you sell tickets to state or municipal theaters from your hands or from a tray.

Do I need a cash register for an individual entrepreneur in 2019

Claims, patent holders will not need a new CCP until 2019. At the same time, fines for businesses have significantly increased:

• at least ten thousand (from half to a quarter of the proceeds) will have to be paid when working without an online cash register;
• if the electronic check is not submitted, which the buyer demanded, he faces administrative liability in the amount of ten thousand rubles;
• and the use of the old cash desk will cost an entrepreneur a three thousandth fine.

Do I need a cash register for STS

All STS payers are required to use cash register equipment, however, if you provide services to the public, are located in remote areas and issue a cash register issued by order of May 6, 2008 No. 359, then you can be exempted from such an obligation.

LLC on the simplified tax system: do you need a cash register

The state allows the non-use of CCP when the organization conducts 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, therefore the owners of a virtual outlet will have to fork out for expensive equipment.

Remember that all online payments must be made using 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. The check must be issued at the time of transfer of cash from the buyer to the courier.

Does the market need a cash register

According to the current norms of 290-FZ, it is possible to sell anything without a cash register at markets, fairs and other areas for trade. Claims may arise if you sell one of the seventeen categories from the Ministry of Finance (Order of the Government of the Russian Federation of April 14, 2017 No. 698-r).

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 required by the client.

LLC on UTII: do you need a cash register?

An enterprise with an "imputed regime" when accepting cash from the population (that is, from individuals) is not obliged to use CCP, but this does not exempt from issuing SRF on demand. Please note - if your partners are any legal entities (LLC, JSC, entrepreneurs), then you still have to buy a cash register.

FE "service delivery": do you need a cash register?

Before the introduction of the online cash register, entrepreneurs filled out strict reporting forms; they could be filled in by hand or printed. Now, from July 1, 2018, travel operators, car services, children's development centers, sports coaches, as well as other services will be required to send electronic data to the OFD.

Wholesale: do you need a cash register

If you sell products in bulk and pay with counterparties by bank transfers to your account, then you are exempted from buying and installing an expensive device. In this case, non-cash proceeds are transparent for tax authorities - they will be able to check at any time what and where you get from.

But if payment for goods is made in cash, by credit card or in another way, then the practice of using CCP will be different. The letter of the Federal Tax Service of Russia under the number ЕД-4-2 / ​​23721, as well as the Ministry of Finance of the Russian Federation N 03-01-15 / 49854 dated November 20, 2013 indicates that it is necessary to issue a cash register receipt for the amount of the deposited amount, register in the fiscal system, and transfer it to the buyer ( if desired).

It is important that no more than five minutes pass from the moment the money is accepted until the check 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 an individual acts as a partner of the company and purchases things for personal needs in the amount of no more than one hundred thousand, then according to the Instruction of the State Statistics Committee and Art. 492, it is imperative to conduct a cashier's check through an online cashier. In the contract, the status of an individual is written on a separate line. When selling products to an entrepreneur, there is a similar limit of one hundred thousand and the need to issue a cashier's check.

Do you need a cash register for beer?

If you trade in beer, then the use of CCP is a must. It doesn't matter if you do it through a counter or a catering outlet - setting up an online checkout is an integral part of doing business.

Previously, trade in alcoholic beverages, including beer, was regulated by the provisions of clause 10 of article 16. 171-FZ. However, with the introduction of the amendments dated 03/31/2017, entrepreneurship is obliged to be guided by the norms of 54-FZ - as the priority of a special rule over a general one.

Do you need a cash register in a taxi?

Taxi drivers are required to use cash register equipment, but they may not carry the cash register in the car, but punch checks remotely.

Taxi drivers and operators are not required to issue to customers paper checks, but MUST punch the check and show the client a QR-code, send the check to the mail or via SMS.

Does the courier need a cash register?

Couriers, like taxi drivers, are not required to carry a cash register with them, but they are required to punch a 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 implementation of the program, the duration of its implementation in business structures, it was decided to shift the previously established 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 take advantage of the postponement:

• organizations applying patents, the general taxation system and the simplified tax system, providing services under subparagraphs 1-5, as well as 10-14 Art. 346.43 of the Tax Code of the Russian Federation;
• entrepreneurs who provide services and carry out retail trade do not have hired employees specified in subparagraphs 6-9 of clause 2 of Article 346.26 of the Tax Code;
• legal entities and entrepreneurs on imputation and patents, engaged in vending;
• SP on patents that provide various services listed in 346.43 of the Tax Code.

An individual with the status of an individual entrepreneur (IE), in addition to collecting documentation, must decide whether he can work without a cash register. The rules for using the cash register are regulated by Law No. 54-FZ. You will learn more about when an individual entrepreneur can operate without a cash register and what amendments to the federal law the president introduced in 2016 in our article.

When the cash register is not needed

Individual entrepreneurs who have chosen special taxation systems are allowed to work without a cash register:

• (a single tax on imputed income).
• (patent).
• (simplified system) - there are some exceptions, which we will consider below.

Individual entrepreneurs who have chosen special tax systems are allowed to work without a cash register.

The benefits established by law give the individual entrepreneur the right to decide independently whether to work without a cash register or still spend time and money on its registration. However, this does not mean that without a cash register, the receipt of funds from a buyer for a product or service has no control. The individual entrepreneur has the right to choose one of the other options for registering monetary relations with clients:

• Cashier's check.
• Strict reporting form (SRF).
• Receipt.
• Invoice.

A paper document, drawn up in accordance with all the rules, is issued at the request of the buyer. Despite this, many entrepreneurs use their own letterheads, which allows them to control the movement of goods. If the buyer applies for a return or warranty with a check, there are no problems in establishing the fact of purchase.

To facilitate the work of sellers and maintain control over their work, some individual entrepreneurs prefer to install a cash register machine (cash register) in their retail outlets. Modern software in the field of trade allows you to avoid unnecessary costs and maintenance of the cash register.

You can install a special program for retail on your computer and completely automate the operation of the outlet. It is cheaper, moreover, the program independently writes off the goods from the warehouse balances and prints a receipt for the buyer.

The specifics of using cash registers on the simplified tax system

An individual entrepreneur who chose UTII or PSN during registration can work without a cash register, if there are grounds for this. These can be areas of business, wholly or mostly associated with cash: as a rule, these are retail trade and the provision of services. It is these conditions that dictate the need to use KKM or abandon it.

If you can use any forms with individuals for cash settlement (SRF, sales receipt, receipt), a legal entity must issue a cash register receipt when paying for goods or services in cash. Working in b2b mode, an entrepreneur must establish a cashier.

For individual entrepreneurs on the simplified tax system, there are certain types of activities that also do not require the use of KKM:

• Tent trade from fruits and vegetables to various souvenirs, books, industrial goods.
• The sphere of catering for schoolchildren, students, teachers.
• Sale of ice cream, draft drinks on the street, in tents.
• Acceptance of glass containers and other raw materials.

The complete list may vary in accordance with regional characteristics, so check this point with the tax office.

Changes in the rules for the application of the cash desk of individual entrepreneurs

Amendments to Law No. 54 were signed by the President in July 2016. The development of a project to modernize the activities of individual entrepreneurs and reporting in the Federal Tax Service has been carried out for a long time. The program was launched in 2017.

The government decided to simplify the registration of cash register equipment (CCP) so that the entrepreneur does not waste time on this procedure. All work is translated into electronic version. A report on each sale through the operator will be transmitted electronically to the Federal Tax Service.

There is also the option of sending a duplicate of the check at the buyer's request to his email address. It will not be difficult to print such a receipt, which will simplify the procedure for applying for a guarantee or returning if a receipt is lost.

There are assumptions (without confirmation before the release of the new version of the law) that due to the simplification of the registration procedure, individual entrepreneurs will lose the right to independently choose whether an individual entrepreneur needs a cash register or not.

New requirements for cash registers

The peculiarity of modern CRE is the need to connect to the Internet and automatically record information without the possibility of its correction by the owner. Instead of an electronic tape, the equipment will be equipped with a special drive, information from which will be sent directly to the Federal Tax Service. In the absence of such a report, the tax inspectorate may, in a short time, schedule an unscheduled audit of the individual entrepreneur's activities.

Ideally, the entrepreneur will acquire simpler reporting, and the tax authorities will achieve greater transparency in business activities. True, the timing of the introduction of new cash registers is still unknown. They are under development and testing.

The timing of the introduction of new cash registers is still unknown.

Summarize

Thus, today an individual entrepreneur who is on preferential taxation can independently choose a cash register or special forms that replace a cashier's check.

The answer to the question of whether an individual entrepreneur can work without a cash register depends on several factors. The most significant of them are the form of taxation and the specifics of the entrepreneur's field of activity.

Until the amendments to the law on the application of CCP come into force, the entrepreneur can act on the same terms. It will be necessary to make the right decision when the new edition of Federal Law No. 54 obliges the individual entrepreneur to install the modernized KKM system.

The legislation on the use of CCP contains a number of exceptions for some legal entities and individual entrepreneurs, which have the right not to use CCP in settlements with customers. For example, the requirements do not apply to trading enterprises and individual entrepreneurs that have chosen special tax regimes, as well as those who trade using vending machines. At the same time, the use of online checkouts for these persons will become mandatory from July 1, 2018. The same applies to taxpayers performing work and providing services to the population (,).

Let's consider this list in more detail.

Credit organizations and payment systems

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

This procedure is specified by the RF Government Decree of May 6, 2008 No. 359 "" (hereinafter - Resolution No. 359).

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

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

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

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

Organizations and individual entrepreneurs, at the request of the tax authorities, are obliged to submit information from automated systems on issued documents. Thus, ordinary personal computers are not suitable for simultaneously filling out a document form and issuing a strict reporting document.

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

Thus, it is recommended that organizations and individual entrepreneurs providing services to the population acquire exclusively typographic forms of strict reporting that have all the required requisites.

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

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

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

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

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

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

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

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

Title of the document;

serial number of the document, date of issue;

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

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

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

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

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

IMPORTANT

Even payers of UTII and PSN are obliged to have and apply KKT in case of retail sale of alcoholic products by them (including beer and beer drinks, cider, Poiret, mead) (part 6 of article 15 of the Federal Law of November 22, 1995 No. 171- ФЗ "",).

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

In addition, it is necessary to pay attention to the exceptions that do not fall under the provisions of paragraphs 2 and 3 of Art. 2 of Law No. 54-FZ as amended. was analyzed by us above. Let us remind you that it deals with organizations and individual entrepreneurs providing services to the population. An additional list of activities is indicated in which you can use strict reporting forms. The fact is that these points can overlap. For example, the provision of services to the population for the repair of shoes is at the same time a "provision of services" and falls under the UTII. Therefore, the question arises: what is the norm of the law to issue a strict reporting form. The tax authorities are inclined to see this as a problem and are held accountable in the event that strict reporting forms are issued that do not comply, however, the courts side with entrepreneurs, rejecting the unreasonable demands of the tax authorities.

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

Organizations and individual entrepreneurs engaged in certain types of activities

IMPORTANT

CRE is not used for settlements using an electronic means of payment without its presentation between organizations or entrepreneurs ().

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

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

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

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

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

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

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

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

A copy must be made from each issued settlement document, which must be kept for at least 5 years a copy. Moreover, copies of documents or their detachable parts must be kept in a systematic form under conditions that exclude their damage and theft.

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

Note that if the calculations are carried out in areas remote from communication networks, the CCP should be applied, but in an "autonomous" mode, that is, without the obligatory transfer of fiscal documents to the tax authorities in electronic form. This means that in such circumstances, it is not necessary to conclude an agreement with the OFD, and the client is provided with a cashier's receipt or SRF printed on paper, and it is not sent in electronic form (,). Recall that the criterion for such areas is the territory of a settlement with a population of up to 10 thousand people (clause 1 of the order of the Ministry of Telecom and Mass Communications of the Russian Federation of December 5, 2016 No. 616 "").

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

Rural pharmacy points

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

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

Religious organizations

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