Is it possible to sell without a cash register. Which IP does not need online cash registers

Before registering your own enterprise in 2019, you need to clarify whether it can function without cash transactions.

Permission to work without a cash register

Legislative changes are made all the time. These are not necessarily global reforms, but also small adjustments. When registering your company, you need to thoroughly clarify the nuances of entrepreneurial activity. Perhaps it is your form of ownership that can function without a cash register, and thereby you will save money on its purchase and maintenance.

Cancel?

Rumors are constantly circulating in the press that cash registers for entrepreneurs are about to be canceled. However, this is nothing more than a rumor. No one is going to cancel cash registers, most likely, the reason for them was the information that from January 2017 a new cash register and a tax registration system are being introduced. The point is that the equipment will send a report to the tax office online, a check - to the buyer in electronic form. In addition, the registration form of the cash desk itself is facilitated - this can be done on a special website on the Internet.

Leave!

Innovation is introduced gradually. No one forces entrepreneurs to urgently change old equipment to new ones. While the project is under development. They determine the optimal configuration, price, additional programs embedded in cash registers, a system of additional functions, etc.

Judging by the latest information, the price of such a new cash register will still be quite high. And if a large enterprise like a supermarket can afford it, then a small enterprise with difficulty. Therefore, the possibility of completing the old equipment with the necessary parts is stipulated, as well as partial compensation for the cost of a cash register for small businesses.

Work without cash

There are assumptions in our legislation, thanks to which an enterprise can function and make cash payments without a cash desk.

Enterprises of the LLC form and individual entrepreneurs may not work with cash registers subject to the following conditions:

1. Entrepreneurial organizations and individual entrepreneurs on a patent or on the Single Imputed Income Tax; a mandatory item is the issuance to the buyer or client of a properly executed check or receipt, which contains information about the receipt of money for a product or service; this item also provides for the income of the enterprise up to 1 million per year.
2. Entrepreneurial organizations in remote and hard-to-reach areas.
3. Entrepreneurial organizations that carry out activities such as:

• meals in schools;
• peddling on trains;
• sale of goods of non-food categories at markets, fairs, exhibitions and open counters;
• trade in kiosks (realization of newspapers and magazines, etc. products, sale of drinks and ice cream);
• acceptance of glass containers;
• vegetables in the markets, trade from tanks, etc.

1. Entrepreneurial organizations providing services from the list of the All-Russian classifier of services; a prerequisite is the issuance of a strict reporting form to the client, the form of which is approved by law.

Some nuances

1. If your company is on a single tax and the cash flow has reached 1 million rubles, then the company is obliged to register a cash register that will work until the end of the company's existence.
2. The list of services provided by the enterprise on a single tax is approved by the regional authorities. Therefore, in one city, an entrepreneur is allowed to work on the EH without a cash desk, and in another - no, while doing the same type of business.
3. The list of services provided by an individual entrepreneur on a patent is also regulated at the regional level. In addition, such a tax payment system is available only to individual entrepreneurs; organizations and enterprises do not have the right to work on a patent.
4. Entrepreneurs using the simplified and basic taxation system must use a cash register, unless the enterprise is located in a remote or almost inaccessible area.

Rules for working with cash registers

How to work with the cash register and avoid penalties provided for by law? Any entrepreneur should know the following points for which the company can be fined:

1. Your enterprise does not fall into the category of those having the right to work without a cash register, but it is not at the enterprise.
2. Your company has a cash register that is not registered with the relevant services.
3. Your business has a registered cash register, but it is out of order.
4. Your enterprise has a registered cash desk, but it is not used at the time of cash transactions with customers.
5. The buyer is not issued a receipt.
6. Your company has a cash register that does not have identification marks.

All items can be found in the Appendix to Federal Law No. 54-F3.

The work of cash registers at the enterprise is controlled by the tax service, which also imposes a fine for misuse of the cash register.

cash register requirements

The cash register must comply with the requirements established by law so that the company does not have any claims from the fiscal services:

1. The cash desk corresponds to the sample entered in the State Register.
2. It has a body, fiscal memory, control tape, cash receipt printing device.
3. Uses, registers and fixes information in the fiscal regime.
4. Provides the ability to display fiscal information.
5. Blocks fiscal information when there are signs of a malfunction.
6. It is serviceable and has a real time clock.
7. Possesses accompanying documents of the manufacturer, seal, identification number, etc.

How should the check be carried out

Checking the cash register is carried out by the tax service according to some rules provided for in the legislation. The inspecting officer can make a test purchase to make sure that the company issues checks after settlement with the buyer. He must inspect the cash register for the presence of special factory identification marks and seals, check the registration, the cashier's journal, that is, check everything that is provided for by law in relation to the correct operation of cash equipment.

The Tax Code of the Russian Federation tells us that the use of a cash register is mandatory for organizations selling goods to customers. What should an individual entrepreneur do in this case, and what “pitfalls” does the cash register hide”?

Yes, indeed, there are exceptions to the rule. So an individual entrepreneur who carries out activities to provide services may not have cash registers. An individual entrepreneur has the right to work without a cash register, regardless of the taxation system.

The main thing is that, at the request of the client, the entrepreneur can present a sales receipt drawn up accordingly.

Scheme of registering a cash register.

Since 2009, the letter of the Federal Tax Service “On the use of cash registers by payers of single taxation on established income” has canceled the rule of mandatory use of a cash register in the trade of individual entrepreneurs.

If you are an individual entrepreneur, do you need to have? The answer is in the link.

If a businessman is going to trade in strong drinks containing a large amount of ethyl alcohol (more than twenty percent), then the use of a cash register is mandatory, regardless of the taxation system.

It is allowed not to use the cashier:

• individuals who are on a single tax;
• who has not yet received a turnover of 1 million rubles per year;
• all entrepreneurs who carry out their activities in the market;
• other objects of small trade;
• when selling various tickets;
• when working with the patent taxation system;
• when selling own production;
• in various banking transactions.

How is the issue of the activities of a businessman without a cash register regulated?

According to the legislation of our country, any entrepreneur who sells goods must certainly have a device with him. At the same time, it does not matter at all how the consumer makes the purchase of this product - in cash or through a plastic card.

There is a fact - if an entrepreneur takes money from a client for his products, he must have a cash register with him.

Federal legislation clearly spells out all the restrictions on the use of a cash register, Article 54. So, according to the requirements put forward, all those who work in one way or another with money must have such an apparatus in their company to confirm income.

To carry out your activities without this unit, you should get to one of the above points. If, after the check, the absence of a cash register is found, the owner of the outlet will be fined a decent amount of money from thirty to forty thousand rubles.

You must always know that if an individual entrepreneur fits one of the above points, this will only allow him to temporarily abandon the device, but will not save the entrepreneur from the influence of the law.

Based on the law, which was signed back in 2014, individual entrepreneurs will be able to completely avoid the need to use cash books in their work. But, the presence of the device will remain an unchanged requirement.

How is the checkout process

So, in order to be able to legally use the device, it must be officially registered with the tax office. To do this, you must apply to the organization at the place of residence of the individual entrepreneur or register directly with your organization.

How you can sell without a cash register, this video will tell:

In order to sign the contract, you will need to submit the following documents:

1. Application for registration of your cash register.
2. Passport of equipment
3. An agreement drawn up with the repair company of this apparatus.
4. Documents for IP: TIN number and certificate, extract from PSRN, certificate of ownership.
5. Information about who will work on this machine.

You were provided with a service, but it did not suit you - then write a claim, and read how to properly file it

After the transfer of all these data, the tax office will have only 5 working days to resolve this issue. After that, the entrepreneur must come to the tax office of his city and pick up the documentation for the device and the registration card itself.

But it must be remembered that in addition to these documents, the tax organization may ask the individual entrepreneur for additional documentation. For example, an extract from the cash journal for a certain period.

Liability and fines

According to the legislation of the Russian Federation, the responsibility for the check will be borne not only by the person who does not have it at all, but also by the one who incorrectly issued it. So, for example, there are several wrong actions of cashiers at once, which can lead to a fine, here are the most common cases:

1. The cashier printed the check incorrectly or refused to print it at all.
2. The seller did not print a receipt for the sold goods.
3. Cashier is not working properly.

All of the above violations for individual entrepreneurs come at a low rate, so even if the entrepreneur receives a fine, he will not pay more than 4,000 thousand rubles, and will not entail other problems. It is very important that this apparatus is not only available to the organization, but that it works correctly.

Despite the low cost of fines, you need to understand that there is a risk, and if an entrepreneur neglects the law, his organization can go into a deep minus, which will entail big problems.

So is it possible to carry out trading activities without a cash machine

The benefits defined by the law of the Russian Federation allow individual entrepreneurs to decide for themselves whether to work without a cash desk or, nevertheless, go through the registration procedure. However, this does not mean at all that without the device there will be no fixing of funds for the goods.

You bought a product, and later changed your mind and decided to return it, how to do this is described

The individual entrepreneur has the right to choose one of the following options for registering the sale of goods:

1. Form of strict accountability.
2. The primary accounting document is an invoice.
3. Receipt of the established form.

Paper documentation, written in accordance with all norms and rules, is given at the first request of the client. At the same time, most entrepreneurs use their own forms, which makes it possible to control the sale of goods.

An example of a strict reporting form.

If the client contacts the seller to return the money or issue guarantees with a check, there are no problems in establishing the fact of purchasing the goods. In order to greatly facilitate the life of sellers and control their work, active individual entrepreneurs install cash registers in their store.

The current software makes it possible to avoid unnecessary financial costs for servicing the cash register. You can also install a specialized program that is best suited for retailers.

But this requires a computer, where the program will be installed, so you can fully automate the work of the store. This is an economical option, in addition, the program itself removes the goods from the warehouse and prints a receipt for the client.

When buying a device, you need to pay close attention to the presence of a protective tape. Having decided on the KKT brand, you can go for its purchase at a certified technical store. maintenance of cash registers.

The staff of this center, as a rule, is well informed and will be able to help with the choice of model based on the interests of the entrepreneur. In addition, the staff of the center can additionally perform the following services:

1. Equipment of the apparatus with fiscal memory.
2. Installation of a holographic seal.
3. Prevention of unauthorized intervention.
4. Conclusion of an agreement with an individual entrepreneur on the maintenance of a cash register.
5. Preparing those passports.

Do I need a cash register, the answer is in this video:

In the case when there is no such center in the locality, you can directly contact the manufacturer and draw up an agreement for the full maintenance of the device on the spot.

If an entrepreneur decides to buy a supported CCP, then he will still have to contact those centers with a passport for equipment, since the center must register it and draw up a service agreement.

Note that the used device must be removed from the tax register, while this information must be recorded in the individual card of the cash register.

Summary

An individual entrepreneur working on a preferential taxation system can personally select and buy cash register equipment or specialized forms that replace a standard check.

When opening an IP, it is necessary, and you will find out where to get it at the link.

Until the changes in the article on the use of cash registers (cash registers) officially come into force, an individual entrepreneur can carry out his activities under the same conditions. It is recommended, of course, to use a cash register to keep track of all cash receipts.

Until 2017, many individual entrepreneurs could carry out their activities without issuing a cash receipt. With the adoption of Law No. 54-FZ in 2016, the list of entrepreneurs who must use cash registers for settlements with customers is expanding. The work of an individual entrepreneur without a cash register from 2018 will be subject to fines from the tax office. The new trading standards will be introduced gradually starting in 2017.

Transition to online checkout

From February 1, 2017, the registration of obsolete cash registers has been discontinued. Entrepreneurs on OSNO, USN, ESHN were given a period of six months to re-register KKM and ensure the transfer of information online (the preparatory stage is set until July 1, 2017). And since 2018, all or have been transferred to the use of such a technique.

Exceptions to the general rules are the sale of beer and. For such businessmen, the deadline for installing new devices is until March 31, 2017.

Online devices will be introduced gradually through 2018. Taking into account the fact that now there are more than 2 million individual entrepreneurs on a patent and UTII, and some provide services using printed reporting forms, more than 3.5 million users will work on the new KKM.

When is the use of a checkout optional?

The new law establishes areas of business for which the use of cash registers is not necessary:

• printed products sold in kiosks, if the revenue from them is more than half of all income;
• trade;
• coupons for travel on buses and other public transport;
• catering services for students during classes;
• seasonal trade, melons, vegetables, fruits;
• sale of kvass, milk, and other products from tanks;
• Shoe repair;
• care services for the elderly, bedridden patients and some other types of trade and provision of services in accordance with the law.

In addition, an individual entrepreneur can work without a cash register in remote areas, hard-to-reach areas. The list of such places is approved at the regional level. The exemptions do not apply to trading in excisable goods or using vending machines.

Individual entrepreneurs in settlements with less than 10,000 people can accept cash, working with old models of cash registers.

An unconditional exemption from the use of the cash desk is used in the sale of literature, attributes of the cult, in the provision of services.

Advantages of working with KKM

The entrepreneur needs to make sure of the following points:

• whether the cash desk model is included in the list of the Tax Department;
• is there a fiscal data operator in the list on the official website of the tax service.

IP without a cash register: punishments

A fine for trading in violation of the law can be imposed in the following cases.

In 2017-2018, for entrepreneurs who accept cash payments, there will be significant changes associated with the use of online cash registers in settlements. These changes also apply to KKM for IP on the simplified tax system. 2017 was a transitional year for such entrepreneurs.

Transfer of IP to the simplified tax system to the use of online cash registers

The idea of ​​online cash registers is the possibility of such cash registers generating data on cash transactions online and transmitting this data via the Internet. These data are stored in the fiscal drives contained in the cash register and transferred to fiscal operators, with one of which the entrepreneur must conclude a service agreement. These changes take place on the basis of the 290th law of 07/03/16, which provides for:

1. Registration of cash desks of the old model is terminated from 01.02.17. From this date, the tax authorities register only online cash registers. Therefore, if an entrepreneur starts operations in 2017 and decides to register a cash register after 02/01/17, then he can only register an online cash register.
2. Use of online cash desks in cash payments from 07/01/17. Starting from this date, entrepreneurs on the simplified tax system will have to stop using old-style cash desks and start using new cash desks.

Attention should be paid to some provisions of the law regarding entrepreneurs on the simplified tax system. According to par. 1 p. 6 art. 4.1 of the Law on CCP dated 05.22.03 No. 54-FZ, entrepreneurs under special tax regimes, including the simplified tax system, must use fiscal accumulators with a validity period of 36 months. Fiscal drives for 13 months will not work for them.

At the same time, the Federal Tax Service of Russia still admits the possibility of using fiscal accumulators for 13 months by such entrepreneurs. The Letter of the Federal Tax Service No. ED-4-20/9679@ dated May 23, 2017 clarifies that if entrepreneurs, including those using the simplified tax system, have purchased a fiscal accumulator for 13 months, then they should not be held liable under the Code of Administrative Offenses and can continue to use it until expiration of its validity. But this is most likely a temporary solution.

Do you always need an IP cash desk on the simplified tax system? Entrepreneurs can do without a cash register if they do not accept cash payments. In addition, Law N 290-FZ provides for activities for which the use of cash registers is not mandatory.

According to the law, the work of an individual entrepreneur without a cash register under the simplified tax system is possible when engaged in trading activities. In particular, without CMC, the following can be carried out:

• sale in kiosks of soft drinks on tap, ice cream, newspapers or magazines;
• sale from tanks of kvass, milk;
• sale of goods at fairs, exhibitions, retail markets;
• sale of fruits, vegetables at random.

In addition, without a cash register, an entrepreneur can:

• to rent out the residential premises belonging to him;
• carry out work on the repair and painting of shoes;
• to provide childcare, care for the sick, the disabled, the elderly.

A complete list of activities that can be carried out without an IP cash desk on the simplified tax system is contained in Art. 2 of the Federal Law N 54-FZ of May 22, 2003 on CCP.

Difficulties of transferring to online cash registers

The transfer of entrepreneurs to online cash registers is not without complications. The number of entrepreneurs and companies that should switch to new cash registers in 2017 is in the tens of thousands. The main difficulties are related to the lack of necessary equipment. In this regard, attention should be paid to the explanatory letters of the Ministry of Finance on this matter.

In the letters of the Ministry of Finance (Letter dated 05.05.17 No. 03-01-15 / 28071 and Letter dated 05.05.17 No. 03-01-15 / 33121) it was explained that if all the necessary measures to comply with the requirements of the law for cash registers were taken, then there are no grounds for holding the entrepreneur liable. In particular, in order to modernize the cash register, an entrepreneur could conclude an agreement for the supply of a fiscal drive, which was not completed by the deadline through no fault of his.

Cash register for IPIs it compulsory to apply in 2017-2018 or not? You will get the answer from the article. We will talk about the types of activities and tax regimes that allow you to work without a cash register, as well as how to register a cash register and what devices can replace a cash register.

Is it necessary to use a cash register for IP?

Many entrepreneurs, especially at the initial stage of activity, are very interested in the question: “Is it necessary for an individual entrepreneur who accepts cash (and cards) from buyers to use a cash register?”. In order to understand this, you need to refer to the law "On the use of cash registers ..." dated May 22, 2003 No. 54-FZ. This law clearly states that entrepreneurs (as well as organizations) dealing with cash and payment cards must use CCP without fail.

But this law also provides for exceptions to the general rule. Until July 2018, entrepreneurs have the right not to use cash registers:

• engaged in activities that fall under the single tax on imputed income (UTII);
• those who switched to the patent system of taxation (although their activities are strictly regulated);
• providing services to the population in accordance with Decree of the Government of the Russian Federation of May 6, 2008 No. 359, including those using strict reporting forms (BSO).

An exception to the rule of mandatory use of cash registers is also made for entrepreneurs working in certain areas (part 2 of article 2 of law No. 45-FZ), for example:

• when selling securities;
• shoe repair;
• provision of porter services at airports, etc.

It is allowed to trade without special cash registers and in remote hard-to-reach areas. In all other cases, a cash register for IP is required.

Violations in the application of CCP and fines for individual entrepreneurs

Violations of the use of cash register equipment include the lack of cash register equipment or its improper operation:

• failure to break the check to the buyer;
• non-issuance of a check to the client for the purchased goods (even if the check itself was broken);
• work with an unregistered cash register;
• work with cash registers that are not included in the state register.

For such violations, individual entrepreneurs are subject to fines in the average amount of 10,000 rubles (Article 14.5 of the Code of Administrative Offenses). The statute of limitations for them is 2 months. The same fines threaten for the absence of factory numbers on the case of cash registers, inside - fiscal drives, watches, etc.

Some entrepreneurs, inspired by small amounts of penalties, risk working without cash registers (or using them with violations). Doing this is not worth it, so as not to arouse the increased interest of tax inspectors.

Don't know your rights?

Mandatory requirements for checks

In order to work calmly and not worry about possible sanctions, an individual entrepreneur needs to know what information should be placed on a cash receipt:

• document's name;
• surname and initials of the owner of KKM - the IP itself;
• TIN of the entrepreneur;
• KKM number assigned by the manufacturer;
• check serial number and shift number;
• date, place and time of the check;
• the purchase price, taking into account the applicable taxation system (for example, with VAT);
• sign of the fiscal regime;
• receipt and expenditure of funds, etc.

Rules for the work of individual entrepreneurs using KKM

In the event that the use of a cash register for an individual entrepreneur is mandatory, he will additionally have to keep a journal of the cashier-operator (in the form of KM-4) and draw up certificates of the cashier-operator (in the form of KM-6).

Every working day, the entrepreneur himself or his employees must do the following:

• Open a cash register shift by taking X-report readings at the beginning of the day (or shift).
• To punch checks for all sold goods or services and be sure to issue them to customers. If necessary, issue returns and cancel checks.
• At the end of the working day, the cashier closes the shift and takes a Z-report at the end of the shift. Data on available funds are entered in the KM-4 journal, and a certificate from the cashier-operator is also filled out.

Rules for the operation of IP without KKM and devices that replace them

Entrepreneurs working without cash registers are required, at the request of buyers, to draw up a sales receipt or other strict reporting form (BSO). The issued document must contain the following parameters:

• number and date of the document;
• surname and initials of IP;
• TIN of the entrepreneur, as well as the number of his certificate of registration;
• point of sale designation;
• the name of the purchased product and its quantity;
• the price of the goods and the amount of the purchase;
• signature and seal (if used) of the seller; And
• other details.

If an individual entrepreneur's product or service is popular and the number of required sales receipts is large, CPM (check printer) will help speed up and automate the process of issuing them. It is tied to the internal base of the goods being sold and automatically knocks out a check for the goods, similar to KKM. Such machines do not require registration with tax inspections and are used exclusively for internal accounting and settlements with clients. The printed CPM document must contain all the details required for a sales receipt.

How to choose, register and maintain a cash register?

An entrepreneur who has to work with the use of cash registers will find a lot of attractive offers to buy a cash register for an individual entrepreneur inexpensively. Such invitations should be treated with caution, because many of the models sold by private traders are no longer included in the state register of KKT. Which means you can't work for them. In order to check such a cash register, you need to either find its name in the same registry, or make sure that the typewriter has a registry hologram for the current year. At the same time, it does not hurt to check if it has a factory mark indicating the model and number.

Previously, before registering a cash register with a tax office, it was necessary to conclude an agreement with one of the technical service centers (TO) of cash registers (CCT). In this center, a holographic “Service” badge was pasted onto the device and a second copy of the signed contract was handed out. With this agreement and a set of necessary documents (it is advisable to check their exact list with the regional tax authorities), it was necessary to go to the tax office of the district where the IP was registered. It was there that he had to go through a rather tedious procedure:

• The collected set of documents is submitted to the tax office.
• If the documents are collected correctly, the entrepreneur is assigned the time and date for the passage of the cash register fiscalization procedure.
• For fiscalization to the tax office, the entrepreneur must bring the cash register itself and a representative of the center with which a maintenance agreement has been concluded.
• After fiscalization, KKM is registered in the KKM ledger.
• The entrepreneur is returned a set of documents collected at the beginning, an agreement with the maintenance center, a technical passport and a KKM registration card is issued. After that, the IP can start working.

After the entry into force of the law "On amendments ..." dated 03.07.2016 No. 290-FZ, it is no longer necessary to conclude a maintenance contract to register a CCP. The entrepreneur does this at will.

Maintenance of CCPs is carried out by specialized firms. These firms carry out a complete setup and the first start-up of equipment, which is what they put a mark in the KKM passport. They inspect the cash register and carry out its preventive maintenance (cleaning, lubrication, etc.), as well as promptly respond to customer requests for machine repair. All services not specified in the service contract are paid additionally.

Which cash register should an entrepreneur choose?

Depending on the activities carried out, an individual entrepreneur can choose a cash register for himself in terms of cost, size and functionality.

For those who take the first steps in this area and therefore are very limited in funds, as well as for those who simply need a portable portable machine, the Mercury-180K, Elves-MK and ORION-105K models are perfect.

Those working in pavilions and offices will appreciate the convenience of desktop Shtrikh-MINI-K and Mercury-130K and 140K.

Those who wish to have a device with a cash drawer should pay attention to AMC-100K and AMC-100MK.

If the requirements are more serious, it is better to get advice from the service center specialists or from the sellers of specialized stores.