How will retail trade operate without cash register equipment? Under what conditions does an individual entrepreneur have the right to work and make cash payments with a buyer without a cash register? When can you work for the simplified tax system or for UTII without a cash register? All of the above issues are discussed in detail in this article.
Does an individual entrepreneur have the right to make cash payments with a buyer without cash register equipment in 2019?
Working without a cash register (KKM) in 2019 is possible for an entrepreneur if he:
- pays a single tax on imputed income (UTII) to the budget;
- instead of issuing receipts for goods to the buyer, he makes payments using strict reporting forms (SSR);
- trade is carried out in several types of business activities, for which the Tax Code of the Russian Federation and the laws of the Russian Federation allow doing business without a cash register in 2019;
- works in remote or hard-to-reach places.
Regional administration officials determine the degree of remoteness of the territory - the settlement in which the individual entrepreneur can trade, and establish a special list of such points. At the same time, individual entrepreneurs are prohibited from working without cash register equipment in cities and regional centers.
Individual entrepreneur trading without operating cash register equipment in 2019
The list of activities in which an individual entrepreneur has the right to trade without using cash register equipment is limited.
An individual entrepreneur may not use cash register equipment in the following cases:
- if the individual entrepreneur sells ice cream at a kiosk;
- has the right to trade in dairy products, beer and kvass drinks, sunflower oil, fish products and kerosene, which are located in tanks;
- sells various products in a school or student canteen;
- sells tea on the train;
- works at a kiosk if newspapers and magazine issues account for at least 50% of turnover. In this case, revenue from the sale of such products must be taken into account separately.
The list of additional commercial products that an individual entrepreneur has the right to trade is determined by regional authorities;
- sells lottery tickets and postage stamps at face value;
- is engaged in the sale of tickets for travel on trams and trolleybuses;
- sells religious books in a church or other religious place.
Individual entrepreneurs have the right to trade without cash register equipment at exhibitions or markets. At the same time, individual entrepreneurs are prohibited from selling products in containers and pavilions.
If an individual entrepreneur owns a car shop (tonar), a car shop, or a van (trailer), in this case it is necessary to install cash register equipment.
When trading apples from a truck, the individual entrepreneur may not use, but only after passing an inspection by auditors, this truck for the safety of the goods.
If an individual entrepreneur sells vegetable products and watermelons, then he has the right not to operate cash register equipment.
Without operating cash register equipment, an individual entrepreneur can sell from trays or baskets that are covered with plastic film or tarpaulin. At the same time, if an individual entrepreneur sells technically complex goods from a tray, then he must use a cash register.
If an individual entrepreneur sells goods that must be kept in special storage conditions, then in this case it is also necessary to use cash register equipment. For example, an individual entrepreneur has the right to sell potatoes without cash register. However, when selling frozen fish, an individual entrepreneur must use a cash register.
In addition, an individual entrepreneur may not use cash register equipment, working on a patent tax system. When working on a patent, an individual entrepreneur can, for example, sell services in a sales area with an area of 50 square meters. m. maximum.
At the same time, individual entrepreneurs who sell retail also have the right to work on a patent.
As a result, without using a cash register, an entrepreneur can do business in a stationary retail outlet, the sales area of which is 50 square meters. m. maximum or no trading floor at all, as well as in non-stationary trading premises.
If an individual entrepreneur makes payments in cash on UTII
If a businessman pays UTII, then he also has the right to work and make cash payments with the buyer without a cash register. In this case, an individual entrepreneur can sell products without operating a cash register in a pavilion whose sales area is 150 square meters. m. maximum.
Also, a businessman may not use the cash register in the following situations:
- in stationary retail premises that do not have a sales area;
- in a commercial non-stationary premises that is not used when working on a patent.
Individual entrepreneurs who own a public catering establishment that does not have a sales area or whose area is 150 square meters may not use a cash register. m. maximum.
In addition, without operating cash register equipment, an individual entrepreneur can sell services to the public, but when making payments to a client, the entrepreneur must use strict reporting forms.
As a result, when trading without cash register equipment on UTII, the individual entrepreneur, at the buyer’s request, must issue him a check for the goods, a receipt or a document according to which he can accept cash from the client for a service or product.
Settlements with the buyer using the simplified tax system and cash register: is it necessary to use a cash register in 2019?
Federal Law No. 54 of May 22, 2003 reflects the rules for using cash register machines, on which individual entrepreneurs make payments in cash or using a bank card.
According to the law, an individual entrepreneur must operate cash register equipment if he settles with a client using a bank card or cash when selling goods, performing work or providing services.
However, there are several nuances:
- if the individual entrepreneur carries out all payments through a current account. However, he does not use cash. In this case, the individual entrepreneur has the right not to use the cash register.
However, in this case, the question arises: are all individual entrepreneurs buyers ready for such payment conditions under which it is not possible to purchase goods for cash? In particular, trading with individuals using non-cash payments is difficult;
- When providing certain services to the population, an individual entrepreneur may not operate a cash register, but is required to issue strict reporting forms. How an individual entrepreneur can work with such a payment document is written in detail in various legal acts that regulate their accounting, procedure, form, features of their storage and destruction;
- if the individual entrepreneur works in a hard-to-reach place. The list of remote areas and cities was approved by the State Duma of the Russian Federation;.
- if the individual entrepreneur works in a pharmacy and paramedic station in the village;
- if the individual entrepreneur is engaged in some specific types of activities. For example, it accepts raw materials for recycling and glass containers from the population (except scrap metal);
The entire list of individual types of activities can be read in Art. 2 of the above law.
The result is that the type of organizational and legal form and the use of the simplified tax system can be ignored when deciding whether an individual entrepreneur should use a cash register. In this case, you should pay attention to the type and location of a certain type of activity;
- If an individual entrepreneur pays tax under UTII or under a patent, then the use of cash register equipment is not considered mandatory. However, the client has the right to demand, and the individual entrepreneur is obliged to give a receipt for the goods or a similar document.
If an individual entrepreneur falls into one of the above exceptions, then there is no need to buy a cash register and register it officially. For other individual entrepreneurs working on the simplified tax system, this is a mandatory condition.
Cash desk and online store
When working in an online store, entrepreneurs have several questions.
Some entrepreneurs who work on the World Wide Web are confused by the fact that a client orders a product online. In this case, the individual entrepreneur cannot issue a check for the goods after the client has transferred money to him.
Firstly, ordering a product on the Internet is not a non-cash payment, because the client gives cash to the individual entrepreneur through the bank. An individual entrepreneur can conduct all commodity transactions with customers using bank transfers, and then there is no need for cash register equipment.
Secondly, the individual entrepreneur issues a receipt for the goods before accepting cash from the client. In this case, before accepting the order, the individual entrepreneur transfers cash to the courier. There is a certain legal conflict and discrepancy in the provisions of legal acts.
But the courier should not have cash register equipment with him. Otherwise, he will need to get a separate cash register and get a job as a cashier.
As a result, when trading in an online store, cash is used, so in 2019, individual entrepreneurs will have to use cash registers.
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Using a cash register is a mandatory method of settlement with individuals and legal entities for most companies. But the purchase and maintenance of cash register equipment (CCT) requires significant costs. Therefore, many entrepreneurs can save money and refuse to use it. The main thing is to know all the legal aspects so that the tax audit does not end in fines.
Cash register for a grocery store
Many entrepreneurs are concerned: does a grocery store need a cash register (cash register) and is it possible to conduct trade legally without using one?
Do not forget that the need to use a cash register does not depend on the range of products sold. KKA is required for the sale of alcohol; otherwise, the rest of the product does not play a role.
A grocery store can operate legally when choosing the UTII taxation regime. This tax applies to retail trade in food products and allows you not to use a cash register (cash register). In this case, the following condition must be met: the retail space of a grocery store should not exceed 150 m2.
If a grocery store operates under a simplified or general taxation system, a cash register is required.
Sale of alcoholic beverages
Many entrepreneurs are concerned about the question: is a cash register needed when selling alcohol? The Federal Tax Service requires entrepreneurs, regardless of their organizational and legal form, to install a registrar of settlement transactions when trading alcohol. Please note that beer sales are no exception to the rule. 
Individual entrepreneurs paying a single tax on imputed income are also required to use cash register equipment. Despite the fact that companies operating under UTII are exempt from KKM, this decree does not apply to beer and alcohol.
In 2015, the profile committee of the State Duma introduced the EGAIS (Unified State Automated Information System) system for the retail trade of alcohol and beer. Such actions are aimed at combating the shadow alcohol market. For example, after using the EGAIS system, a bottle of vodka or beer produced illegally will become impossible to punch through a cash register.
Operating a store without cash registers
Individual entrepreneurs who intend to work without a cash register are required, at the buyer’s request, to record the transfer of money and provide documentary evidence. This role is performed by strict reporting forms - cash receipts or sales receipts.
Regardless of the format of such a check, it must contain the following:
- check number;
- date of transaction;
- individual entrepreneur data – last name, first name and patronymic;
- information about the outlet;
- identified IP code;
- IP registration certificate number;
- information about the product: name, quantity;
- unit price and total purchase price;
- IP seal (if applicable);
- seller's signature.
If a retail outlet is characterized by a large influx of customers, and the seller does not have the opportunity to spend a lot of time on preparing strict reporting forms, you can speed up the process of completing them using a check printing machine. It can work on the KKM principle - fast printing of a form according to specified parameters. At the same time, it does not need to be registered with the tax authorities and you do not need to spend money on maintenance.
Impact of the tax system
If you are going to work in retail trade and pay UTII (single tax on imputed income) or work on a PSN (patent), there is no need to install a CCA. It makes no difference in what form the company is registered - individual entrepreneur or LLC. With UTII, the decision to use a cash register is made independently. You can confirm your purchase using a receipt (BSO) or sales receipt (PR).
Recommendations: Although receipts and PMs are provided to the buyer upon request, issue them after each purchase. This will minimize questions from the inspection authorities from the Federal Service for Supervision of Consumer Rights Protection and the Federal Tax Service. This will also help avoid conflicts with customers.
When working under the simplified and general taxation system (STS and OSNO), the use of a cash register is mandatory. To avoid buying expensive portable devices, you can work with simple payment recorders with a small number of options.
The influence of the applied tax regime on the obligation to use cash register systems when operating is clearly demonstrated in the table. 
When not to use cash register
All conditions for using the payment transaction registrar are established by federal law, which specifies areas that make it possible to refuse cash registers:
- sale of shares, bonds;
- lottery;
- sale of tickets for various types of transport;
- fairs, exhibitions, markets;
- public catering in schools, universities and other educational institutions;
- sales of products from market trays, tanks, etc.;
- sale of ice cream, soft drinks from a kiosk, tray (with the exception of alcohol);
- sales of periodical media, provided that they occupy half of the total turnover (the second part may belong to related products, but accounting for them must be kept separately);
- sale of postage stamps without extra charge;
- stores that are located in hard-to-reach areas indicated in the list approved by government agencies of the Russian Federation have the right to operate without a payment transaction registrar.
Also, a company that provides services may not use a cash register, and instead of a check, the client must receive a strict reporting form. Such forms can be purchased separately at a printing house and all required fields can be filled in.
How to refuse KKM
To avoid any claims from the Federal Tax Service, it is important to correctly deregister the cash register. Simply stopping using it is against the law. The procedure for deregistering a cash register machine begins with an appeal to the tax inspector and must be accompanied by the actions of service center specialists and the delivery of the memory block for storage. Until these steps are completed, the operation of any company, be it a grocery store or an ice cream kiosk, will be considered illegal. During this time, the tax service can conduct a test purchase and impose a fine on the store for such violations.
Refusal to use the cash register is optional. If it pays for its service costs by making the company's work easier, it can continue to be used. At the same time, registration of cash register remains standard.
Actions of an individual entrepreneur when using a cash register
If the use of a cash register is mandatory for an individual entrepreneur or the manager has decided to use it of his own free will, do not forget about maintaining a journal for the cashier-operator (form KM-4) and issuing a certificate in the form KM-6.
Every day before starting work, the individual entrepreneur or his workers must:
- fill out the cash book and indicate the readings before starting work;
- record all goods sold by providing receipts to the buyer;
- when returning or exchanging goods in accordance with established standards, the receipt must be cancelled;
- after the end of the shift or working day, indicate the last readings and close the date in the cashier-operator's journal.
All specified requirements must be met, since the operation of the cash register is subject to regular and unscheduled inspections.
Is a cash register needed under the simplified tax system? This question arises before any organization or individual entrepreneur working on this system. Is a cash register needed under the simplified tax system and is it possible to refuse to use it - these and many other questions are discussed in this article.
Obligation to use cash registers
Issues regarding the use of cash register equipment are regulated by Law No. 54-FZ of May 22, 2003 (hereinafter referred to as Law No. 54-FZ). According to Art. 1.1 and paragraph 1 of Art. 1.2 of this law, all organizations and individual entrepreneurs carrying out settlements using cash or electronic means of payment for goods, works, and services sold are required to use cash registers.
There is no reason to believe that the simplified taxation system provides any advantages in cash matters. Individual entrepreneurs and organizations on the simplified tax system, just like those who work on the special tax system, must process all cash payments using checks. But there are a number of exceptions, which will be discussed in more detail below.
Simplified tax system without a cash register: who has the right not to use cash registers
What to do if purchasing a cash register is unjustified? This situation is not uncommon for small businesses.
Let’s say an individual entrepreneur is engaged in sewing fur products and serves clients once a month. Is he obliged to purchase a cash register? Let's consider situations when you don't need to use cash registers.
A simplifier has the right not to use a cash register if he operates in a hard-to-reach area, provided that this area is indicated in the list of hard-to-reach settlements approved by a constituent entity of the Russian Federation. Since July 15, 2016, the right to not use cash register systems in hard-to-reach areas also arises provided that the buyer has been issued a document confirming the calculations made. Such a document must contain the serial number and details provided for in Art. 4.7 “Requirements for a cash receipt and strict reporting form” of Law No. 54-FZ (as amended by Law No. 290-FZ dated July 3, 2016).
Cm.: “The procedure for issuing documents in place of cash register receipts in hard-to-reach areas has been determined” .
According to paragraph 2 of Art. 2 of Law No. 54-FZ, individual entrepreneurs and organizations may not use cash registers when providing services to the public, subject to the issuance of strict reporting forms. The list of documents equivalent to a cash receipt can be found in Decree of the Government of the Russian Federation dated May 6, 2008 No. 359. It also specifies all the nuances of handling them - from registration to destruction. In addition, you can develop your own forms; the main thing is that they contain all the details established by law:
- Document Number;
- Full name of the individual entrepreneur or name of the organization;
- TIN of an organization or individual entrepreneur
- service content;
- settlement date;
- transaction amount;
- position and full name of the person who signed the form.
IMPORTANT! The right not to use cash register in a situation where services provided to the population are issued by BSO is retained by organizations and individual entrepreneurs on the simplified tax system only until July 1, 2019 (clause 8 of article 7 of law No. 290-FZ, clause 2 of article 1 of law no. 337- Federal Law dated November 27, 2017). Organizations and individual entrepreneurs providing catering services that have employees under employment contracts are not entitled to take advantage of this deferment.
Law No. 290-FZ also contains new types of activities in which cash registers may not be used. They largely coincide with the types of activities previously specified in paragraph 3 of Art. 2 of Law No. 54-FZ (as amended on March 8, 2015). Let's take a closer look at them.
Read more about the details required for BSO in the article. “What mandatory details must be indicated in the BSO?” .
For what types of activities is a cash register optional under the simplified tax system?
A simplifier can do without the use of cash registers for the following types of activities:
- sale of newspapers, magazines, related products;
- sale of securities;
- sale of travel documents for travel on public transport (until 07/01/2018, after this date it is possible not to use CCT only if the sale is carried out by the driver or conductor in the vehicle);
- providing meals to students and employees of educational organizations implementing basic general education programs during classes;
- trade at fairs, markets and exhibitions (this exception does not apply to those whose trading place has the equipment necessary for display and safety of goods; that is, those who trade from a table have the right not to issue checks, and those who trade in a kiosk or tent , you are required to have a cash register, however, if you sell kvass (or other non-alcoholic drinks) by the glass or ice cream at a kiosk, you also may not have a cash register);
- trade in drinking drinks from tanks (kvass, beer, milk);
- trade in milk, vegetable oil, kerosene, live fish or vegetables and melons by hawking;
- acceptance of glass containers and other scrap, excluding scrap metal (from July 15, 2016, you can not use cash registers when accepting precious metals and precious stones from the population);
- small retail peddling, excluding goods that require special conditions of sale or storage;
- sale of religious literature and objects of worship in the buildings of religious organizations;
- trade in pharmacy organizations located in rural settlements, and divisions of medical organizations licensed to carry out pharmaceutical activities, if they are located in rural settlements in which there are no pharmacy organizations.
- when repairing and painting shoes;
- production and repair of metal haberdashery and keys;
- supervision and care of children, the sick, the elderly and disabled;
- sales by the manufacturer of folk arts and crafts products;
- plowing gardens and sawing firewood;
- providing porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
- when an individual entrepreneur leases (hires) residential premises owned by him.
When making payments for these types of activities before the entry into force of Law No. 290-FZ, in the case of non-use of cash registers, registration of a BSO was required.
Responsibility of individual entrepreneurs and organizations for non-use of cash registers
If the simplifier does not fall under any category of persons exempt from the use of cash registers, he, in accordance with clause 2 of Art. 14.5 of the Administrative Code, a fine may be imposed. Moreover, the amount of this fine by the Law of the Russian Federation “On Amendments...” dated 07/03/2016 No. 290-FZ has been significantly increased for ordinary violations that are not associated with large amounts. The minimum fine for non-use of cash registers for officials and individual entrepreneurs is 10,000 rubles, for legal entities - 30,000 rubles. And for repeated violations where the amounts are significant (more than 1 million rubles, including in aggregate) for which a check has not been issued, additional liability has been introduced for the head of the legal entity (disqualification for up to 2 years) and the organization or individual entrepreneur itself (suspension of activities for up to 90 days).
Read more about changes in liability for non-use of cash registers in the article “Cash discipline and responsibility for its violation” .
It is noteworthy that checking the presence of a cash register in an organization does not require the presence of a manager. Fines are also imposed on those who use equipment that does not comply with legal requirements, is incorrectly registered or not registered at all, or is used incorrectly.
Online cash registers
Law No. 290-FZ made changes not only to the amount of fines for non-use of cash registers. He also significantly updated Law No. 54-FZ, obliging sellers making payments in cash and electronic means of payment to use cash registers equipped with means of transmitting information about sales in real time to the Federal Tax Service (so-called online cash registers).
The transition to their use was gradual:
- From 02/01/2017, only online cash registers were subject to registration.
- Until June 30, 2017, the use of old cash registers was allowed.
Read the article about deregistration of old cash registers. “The old cash register will be deregistered without the owner’s knowledge” .
- From July 1, 2017, online cash registers became mandatory. An exception is made only for those legal entities and individual entrepreneurs who had the right to not use cash registers under Law No. 54-FZ (in particular, those providing services with the issuance of BSO, payers of UTII, individual entrepreneurs on a patent). For them, the opportunity not to use the online cash register has been extended (clauses 7-9 of Article 7 of Law No. 290-FZ):
- for UTII payers and individual entrepreneurs applying the patent taxation system - until 07/01/2018, and in the case of carrying out certain types of activities specified in clause 7.1 of Article 7 of Law No. 290-FZ - until 07/01/2019 ( What types of activities are these, see );
- for organizations and individual entrepreneurs that perform work, provide services and, until July 15, 2016, had the right not to use cash register equipment, subject to the issuance of strict reporting forms, - until July 1, 2019;
- for organizations and individual entrepreneurs who, before July 15, 2016, had the right not to use cash register systems, until July 1, 2018.
Results
The circulation of cash and electronic means of payment is brought under the real direct control of the Federal Tax Service. In this process, simplified tax payers are no exception to the general mass of sellers, so they should worry about either upgrading their existing cash registers or purchasing new ones that meet the latest legal requirements. Legal entities and individual entrepreneurs using the simplified tax system can wait a little while purchasing cash register equipment only if, in accordance with Law No. 54-FZ of May 22, 2013, by July 15, 2016 (as amended on March 8, 2015, valid until July 15, 2016) they had the right not to apply it.
Read about what will happen to checks issued to the buyer in the article
The current legislation of the Russian Federation contains many legislative acts regulating the activities of organizations and individual entrepreneurs. Their work is subject to many different requirements, violation of which entails certain sanctions. One of these is a fine for individual entrepreneurs for working without a cash register in 2019. It is worth considering this issue in more detail.
basic information
Any individual enterprise and organization whose activities involve making payments to citizens using cash or non-cash funds is required to issue checks. To do this, they must have a cash register.
Its use requires mandatory registration.
Checks must be issued to citizens:
- when purchasing a product;
- when performing any service;
- when performing a custom service.
Situations where a receipt is not issued for the provision of the listed services are a violation of current legislation and are punishable by a fine.
Definitions
The main definitions used in the article are presented in the table:
Legislation
Legislative acts governing and regulating the issues discussed in the proposed article are as follows:
- Federal Law No. 54. Defines a list of individual enterprises that must use cash register equipment.
- Art. Code of Administrative Offences. Defines the process of registering cash registers.
Can they work without a cash register?
There are several categories of organizations that can carry out their activities without using a cash register.
These include:
- companies operating under the UTII tax reporting regime;
- individual entrepreneurs working under the UTII tax reporting regime;
- organizations and individual entrepreneurs that provide services only by bank transfer, as well as by plastic cards.
How to work if it is not there
Organizations that have the right to work without a cash register must have the appropriate permit. Otherwise, they will be forced to pay a fine.
However, most organizations do not comply with this rule for the reasons that it is easier to pay a fine than to purchase a cash register, since it will be cheaper.
Registration
To use a cash register, you must register it.
This is done by contacting the tax office with the following package of documentation:
- a specialized application, the content of which states the need to register a cash register;
- technical documentation of equipment;
- an agreement has been concluded with a technical service center that repairs cash register equipment.
The registration procedure is completed within 5-7 working days from the date of application. As a result, the applicant receives the appropriate permission to use the cash register, as well as its registration card.
What violations will there be sanctions for?
The legislation defines several violations in the work of individual enterprises, if detected, the organization’s managers will be issued a fine.
These include:
- absence of a cash register (except for cases involving work without one);
- failure to issue a receipt for paid goods or services to the buyer;
- non-receipt of the check by the buyer;
- use of an unregistered cash register;
- discrepancy between the price shown and the actual price of the product or service;
- lack of information about the cash register in the state register.
If during the inspection any of the above-mentioned violations are revealed, the individual entrepreneur will be fined. Its size can range from 4100 to 6100 rubles.
No hologram detected
Also, a fine will be imposed in a situation where a cash register check does not reveal the presence of a specialized hologram.
Every individual entrepreneur must be aware that:
- Hologram stickers are valid for one calendar year;
- they must be updated no later than the second month of each year;
- the manufacturer's hologram must be present at the checkout during its entire operational period;
- The cash register must have a special nameplate, which is also installed during its production.
How cash registers work
The cash register transmits information about each purchase of something to the storage of the Federal Tax Service through an employee of the fiscal data accounting organization. Once the receipt is assigned a number, it confirms the purchase.
The described process is carried out automatically and does not take more than a couple of seconds. A copy of the received check can be found on the official Internet portal of the OFD by fiscal number. In addition, the buyer can also request an electronic copy from the seller.
On average, the purchase, installation and maintenance of a cash register will cost an individual entrepreneur the following amounts (values are indicated in rubles):
- purchase of a cash register – from 5 to 25 thousand;
- connecting equipment to the Internet – about 6 thousand;
- payment for fiscal center services for one year – from 3 thousand;
- purchase of software – from 6 thousand;
- registration of cash registers – from 2 thousand.
Amount of fine for individual entrepreneurs for working without a cash register
Punishment for individual entrepreneurs for working without a cash register in 2019 can be expressed as a fine or suspension of the organization’s activities:
- Upon initial detection of a violation - 25-50 percent of the settlement amount, but not less than ten thousand rubles.
- Repeated violation with an estimated amount of more than one million rubles - the operation of the enterprise is suspended for a maximum period of ninety days.
No cash register needed
The use of a cash register is not required if an individual entrepreneur trades in the following categories of goods:
- the press;
- securities and shares;
- lottery tickets;
- ice cream in specially equipped kiosks;
- soft drinks from special containers;
- religious items, if trade is carried out in places permitted by law.
Pros of use
Carrying out business activities using a cash register has many advantages.
They look like this:
- Having a cash register gives customers confidence, which helps increase sales.
- The receipt gives the buyer a guarantee that he will be able to exchange the product or return the money spent on it if it is of poor quality.
- A cash register greatly facilitates the work of the accounting department of an enterprise.
- Lack of opportunities for deception on the part of the seller.
- Saving time spent on the procedure for purchasing goods.
- Possibility of payment by non-cash means.
Released from liability
In situations where an individual entrepreneur submits an application to the Federal Tax Service about a detected violation of working with cash registers in writing, he may be released from administrative liability if the following conditions are met:
- the duties provided for by Federal Law No. 54 are performed on a voluntary basis before the creation of a resolution on the offense;
- in cases where the tax office was not informed about the existing violation before filing the application;
- in situations where the information provided by the entrepreneur is sufficient to determine the fact of a violation.
Which IP needs it?
The need for mandatory use of cash register equipment in individual enterprises is justified by the type of activity of the organization, as well as the taxation system used.
A cash desk must be present in companies operating taxation systems, where the amount of funds allocated directly depends on the volume of revenue.
These include:
- OSNO;
- Unified Agricultural Sciences.
Special modes of UTII and PSN
For specialized UTII and PSN regimes, other rules are provided. Carrying out activities using such systems without using a cash register does not interfere with the calculation of taxes, since its size does not depend on the volume of revenue.
In this regard, for this type of enterprise there is a delay in installing cash register equipment. At the moment, the deadline is July 1, 2019.
Compensation of expenses
The Government of the Russian Federation provides compensation for the costs of purchasing, installing and maintaining cash register equipment. Naturally, it is not expressed in monetary terms. For businesses using cost-based taxation systems, compensation is expressed in the form of the right to include costs in the tax calculation process.
For special regimes of UTII and PSN, a tax deduction is provided. There is no cost compensation for organizations working under the simplified taxation system.
Thus, the use of cash register equipment is mandatory for almost all individual entrepreneurs. Exceptions are described above. Violation of this provision is punishable by a fairly large fine and may lead to a forced suspension of the organization’s activities for a certain period.
The laws “On the application of KKM” dated May 22, 2003 No. 54-FZ and “On amendments to the law No. 54-FZ” dated July 3, 2016 No. 290-FZ are quite difficult to understand, primarily because, although there are uniform standards, a lot of reservations. Considering that for the first time in a long time the interests of individual entrepreneurs have been seriously affected, many are trying to figure out whether an individual entrepreneur can work without a cash register as before or whether they will have to allocate time and money to organize cash discipline.
Unfortunately, most entrepreneurs will eventually have to come to terms with purchasing an online cash register, but at the moment there are a number of legal options that allow you to work without one.
So, is it possible for an individual entrepreneur to work without a cash register in 2019? Yes, provided that at least one of the conditions is met:
- engaging in specific types of trade or services;
- location of a retail outlet in a remote area;
- use of taxation systems such as UTII and PSN.
Let's look at the nuances of each of the listed categories.
Industries for individual entrepreneurs to work without an online cash register in 2019
Amendments to Law No. 54-FZ adopted in 2016 significantly limited the range of legal entities and entrepreneurs who can work with cash without using cash registers. Even after the end of the transition period, individual entrepreneurs without cash registers in 2019, according to paragraph 2 of Art. 2 of Law No. 54-FZ, will be able to sell the following types of goods and services:
- printed publications and related products;
- securities;
- tickets in the transport cabin;
- goods on trains;
- draft soft drinks and ice cream at kiosks;
- food products in educational institutions;
- kvass, milk, butter, kerosene, live fish from tanks;
- vegetable products on sale;
- goods at exhibitions, fairs, retail markets;
- products for religious purposes in places of worship;
- shoe repair and painting;
- acceptance of recyclable materials from the population, except scrap metal;
- transfer of residential premises for paid use;
- production and repair of keys and metal haberdashery;
- care for children, the elderly and the sick;
- plowing gardens and sawing firewood;
- services for carrying things at airports and train stations;
- handicrafts sold by the manufacturer.
Such exceptions will only apply if the business entity operates without automatic payment devices and does not trade in excisable goods.
Trade without a cash register in certain areas
A feature of online cash registers is the need for them to be constantly connected to the Internet in order to transfer information to the server of the fiscal data operator (FDO). The technical capabilities for this are not available everywhere in Russia. Therefore, for individual entrepreneurs and enterprises operating in rural areas, officials have provided an exception, according to which in areas remote from communication networks it is possible not to use cash registers (clause 3 and clause 7 of Article 2 of Law No. 54-FZ). A complete list of preferential territories related to the constituent entity of the Russian Federation where the entrepreneur works can be found on the official websites of executive authorities.
If, due to its territorial location, an individual entrepreneur enjoys such a preferential treatment, then instead of a check, the buyer, upon request, must be issued a document containing information about the seller, place, date, time, type, form and amount of payment, nomenclature and full name. official signatory.
Some areas may not be included in the approved list of hard-to-reach areas and may not have the technical ability to connect to the Internet. In this case, the individual entrepreneur needs to check whether his locality is on another list - a list of areas remote from communication networks, approved by local authorities. If the locality is recognized as such, then enterprises and individual entrepreneurs need to work at the online cash register and print checks with all the necessary details offline, without transmitting OFD data.
What temporary benefits allow an entrepreneur to work without cash register equipment?
Law No. 290-FZ provides for the phased introduction of online cash registers for various categories of entrepreneurs, depending on the taxation system used and the type of activity.
Thus, from July 1, 2017, all individual entrepreneurs on the OSN, simplified tax system and unified agricultural tax had to switch to online cash registers. Exactly one year later - from 07/01/2018 - there was an obligation to use new cash registers for individual entrepreneurs on UTII and PSN engaged in retail trade and catering (except for individual entrepreneurs without employees). Also, until July 1, 2018, individual entrepreneurs engaged in vending could work without online cash registers (Clause 11, Article 7 of Law No. 290-FZ). From July 1, 2019, all individual entrepreneurs who do not fall under the exceptions specified in the previous sections will have to switch to online cash registers.
It is possible that for some individual entrepreneurs the deferment for online cash registers will be extended until 07/01/2020.
Fill out the application for registering a new cash register correctly by reading the article “Sample application for registration of online cash registers in 2019”.
Separately, it is worth mentioning the temporary preferential measures indicated in paragraph 17 of Art. 7 of Law No. 290-FZ for individual entrepreneurs in special modes - until 02/01/2021 for all entrepreneurs, except those who use SOS, the opportunity is extended not to indicate item items on the cash receipt. Considering that indicating the names of goods on receipts significantly complicates commodity accounting and goes against the individual entrepreneur’s right not to keep accounting records, such a relaxation is very helpful.
How can an individual entrepreneur organize work without a cash register?
First of all, you need to understand that it is impossible to work at old-style cash registers after 07/01/2017 in the previous mode - the tax office automatically deregisters them. For failure to comply with this requirement, in accordance with paragraph 4 of Art. 14.5 of the Administrative Code, inspectors will issue a warning or impose a fine of 1,500 to 3,000 rubles.
If an individual entrepreneur belongs to categories exempt from the use of cash registers this year, then in order to comply with clause 2.1 of Art. 2 of Law No. 54-FZ, at the client’s request, it is necessary to issue him a sales receipt, receipt or other similar document, which must contain the following details:
- name, number and date;
- FULL NAME. entrepreneur, his TIN;
- the nomenclature of paid goods indicating the quantity;
- sum;
- Full name, position and signature of the official.
The form of such a settlement document has not been approved, i.e. it can be developed and approved independently.
As for individual entrepreneurs working in hard-to-reach areas, the requirements for the procedure for recording and issuing payment documents at the buyer’s request are determined by the rules approved by Order of the Government of the Russian Federation dated March 15, 2017 No. 296. They regulate the need to keep records of the issuance of receipts in a logbook with stitched and numbered sheets with the manager’s signature and seal, if available.
Results
In 2017, control over cash discipline was significantly strengthened for both organizations and individual entrepreneurs. Until July 2019, individual entrepreneurs using PSN and UTII may not use cash registers in their calculations, but in the future such an obligation will be established for them. Only individual entrepreneurs carrying out certain types of activities and those who work in remote corners of Russia will remain in the preferential category.
