Who can work without online cash registers? When can an LLC or individual entrepreneur work without a cash register in 2018?

Who can work without an online cash register? When can an LLC or individual entrepreneur work without a cash register in 2018?

Who can work without an online cash register in 2018 after the entry into force of the second edition of 54-FZ? Who should break the check, and who was allowed to work without an online cash desk. Let's look at this situation with practical examples.

We have already discussed the question: In the article earlier. Now, let's look at who should set up online cash registers!?

Since July 2017, the regime has been fully operational online cash register on Russian territory. First of all, you need to understand the fundamental difference between the old law and the new one, since it will be easier for you to perceive the information in this article.

According to the old 54-FZ "On the application cash register equipment when making cash settlements and (or) settlements using electronic means of payment, IEs had to take into account cash. According to the new law, accounting concerns not only cash, but, in principle, all payments from individuals.

Can an individual entrepreneur work without an online cash register (CCT) in 2018?

Before you read the information below.

You are an individual entrepreneur (USN, UTII) and accept money by bank transfer from other organizations or individual entrepreneurs. Is it necessary in this case to use cash registers and punch checks? In this case, you can work without an online cash desk! As in the old law, so in the new one, if organizations or individual entrepreneurs receive money by bank transfer, then the online cash desk does not apply.

Do you need a cash register for a small shop, restaurant, boutique?

You have a cafe, a shop, a restaurant, a boutique, and you accept payments from customers with a plastic card (acquiring). That is, customers come to you and pay for goods or services with a plastic card. This also includes corporate cards, if you are an organization or an individual entrepreneur, then you can issue corporate card instead of a checkbook. By general rules check is NEEDEDcash machine needs to be set.

Online cash desk and online store

The client pays through the online store. Should an individual entrepreneur or organization buy a cash register? Shopping on the site, do I need to use cash registers? We don't see real money! According to the new 54-FZ, in this situation online cash registers are a MUST! Therefore, an individual entrepreneur or LLC should buy and register a cash register and work through it.

The use of a cash register when calculating an issued invoice

If an individual entrepreneur or organization issues an invoice to his client, and he pays it at a bank branch. In this case, it is necessary to punch checks, and this is evidenced by the new 54-FZ (Article 1.2). That is, in this example, an individual entrepreneur or LLC is obliged to work with an online cash register and punch sales receipts.

Do I need to use an online cashier when paying with an electronic wallet?

The client pays from an electronic wallet. These services include Yandex Money, Webmoney, PayPal and many others. In this case, according to the legislator, it is necessary to use cash. Accordingly, we are obliged to punch checks.

Does a courier service need an online checkout?

When the customer pays for the goods on the spot. What to do in this case? By law cash register necessary and moreover, you are obliged to give the employee another , for the courier to punch the check on the spot. Many companies go for the trick - they punch checks in advance so as not to spend money on buying a mobile cash register. In this case, if the client refuses to pay, you are obliged to knock out a refund check. If this situation occurs periodically, then the tax will have questions and they will ask you to confirm this return.

How to legally work without a cash register (video)

Do I need an online cash desk when working through a payment agent.

There is 103-FZ "On the activities of accepting payments from individuals carried out by payment agents." A paying agent is a third-party organization that, on your behalf, accepts money from individuals. They do not provide any services, while it is possible to provide any related services. In this case, when working with a paying agent, Checks DO NOT need to be punched! The payment agent will do this for you.

The above are the rules and there are exceptions to them. According to this legislation, there are two of them: temporary (until 07/01/2018) and permanent!

Who can work without a cash register in 2018?

A temporary exception applies to those who, before the new edition of 54-FZ, could not use the online cash desk in their work. These are LLCs and individual entrepreneurs that are on the patent taxation system, on the imputed taxation system, enterprises and organizations that provide services to the population and conduct vending trade (trade in vending machines).

A permanent exception is an exception expressly prescribed in the new 54-FZ.

Who can work without an online cash register officially according to 54-FZ without cash registers (CRE) can work?

According to 54-FZ, the following entrepreneurs engaged in the services listed below can officially work without an online cash desk.

• provision of household services;

• provision of veterinary services;

• provision of services for the repair, maintenance and washing of cars Vehicle;

• provision of services for the provision of temporary possession (for use) of parking lots for motor vehicles, as well as for the storage of motor vehicles in paid parking lots;

• provision of road transport services for the transportation of passengers and goods, carried out by organizations and individual entrepreneurs who have the right of ownership or 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 trading floor area of ​​​​not more than 150 square meters for each object of trade organization;

• retail trade carried out through the objects of stationary trading network, which does not have trading floors, as well as objects of a non-stationary trading network;

• service Catering carried out through public catering facilities with an area of ​​​​a visitor service hall of not more than 150 square meters for each catering facility;

• provision of public catering services through public catering facilities that do not have a customer service hall;

• the provision of services for temporary accommodation and accommodation by organizations and entrepreneurs using in each facility for the provision of these services the total area of ​​​​premises for temporary accommodation and residence of no more than 500 square meters;

• provision of services for the transfer into temporary possession and (or) use trading places located in stationary trading network facilities that do not have trading floors, non-stationary trading network facilities, as well as public catering facilities that do not have a customer service hall;

• provision of services for the transfer into temporary possession and (or) use of land plots for the placement of objects of a stationary and non-stationary trade network, as well as public catering facilities.

The list is small. If you did not see yourself in this list, then cash registers must be used!

Who is switching to online cash registers (video)

About whether an LLC can work without a cash register, and in what cases it is permissible, we will consider below. It is worth noting that new law concerning online cash desks, began to operate in the summer of 2016 (FZ No. 290). From July 3 last year, many LLCs and individual entrepreneurs must make the transition to a new type of cash registers.

The transitional period, when you can work without data transfer online, ended on February 1, 2017, and from the beginning of July 2017, all companies and entrepreneurs must register only online cash desks. Re-registration or de-registration of old cash registers is prohibited.

Is it worth buying an LLC cash register?

Based on Federal Law No. 54, all subjects entrepreneurial activity Those who, in their work, make settlements using cash or allow payment with a bank card, must have a cash machine. On the other hand, the law contains exceptions when an LLC has the right to work without a cash register. Such cases include:

• Organizations that provide services, regardless of the tax payment system, have the right not to use CRE if, during the transaction, the BSO is transferred to the client. The category of such documents includes a cash receipt, a transport ticket, coupons, subscriptions, as well as different types vouchers (excursion, tourist).

It is worth noting that from the beginning of July 2018, organizations (LLCs) and individual entrepreneurs are required to switch to the use of forms strict accountability electronic. To solve such a problem, you will have to buy special equipment, namely CCP, necessary for creating BSO forms, as well as their subsequent printing. New forms must be submitted to the Federal Tax Service in electronic form, as well as on the e-mail of the buyer.

• A company or individual entrepreneur that works on UTII or PSN (for individual entrepreneurs) may not use a cash register in their activities. But if there is a corresponding requirement from the client, they must provide a check or other document. The latter must confirm the receipt of cash.

Such a receipt (check) must contain the name of the paper, the serial number, the “name” of the company, TIN, the name and number of the purchased products. The amount of payment should also be indicated here, as well as the name of the employee who issued the paper.

• Organizations and individual entrepreneurs that work on any form of tax payment have the right not to use cash registers when conducting certain types of activities. This category includes the sale of newspapers and magazines, lottery tickets and valuable papers, coupons and travel documents for public transport. This should also include trade at fairs and markets, small retail sales, acceptance of dishes from the population and others.

In addition, the installation of cash registers is not required if the company operates in a remote region, or belongs to the category of pharmacy organizations.

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What are the requirements for CCT?

In order to register a cash register, and then use it in work, a company needs to use only those models that are reflected in the state register. To determine whether a model is on the list or not, just look at the registry or check when buying cash register the presence of a special tag on top with the inscription " State Register” and indicating the required year.

In order for a cash register to be included in the state register, it must meet a number of requirements. Here are just a few of them:

• The possibility of fixing information in the device's memory, on the tape and the check, taking into account the parameters and technical characteristics.
• Ensuring the printing of cash documents, as well as the possibility of long-term data storage.
• The presence of an option that allows you to operate the device in fiscal mode.
• Serviceability and provision of technical support from the supplier.
• The presence of a passport of the established type, as well as an identification mark.
• Other requirements (availability of clock, case, memory storage and other options).

The state register, in addition to the list of approved models, contains data on the details that require reflection in the CCP check. List necessary details may differ depending on the type of activity of the LLC. Therefore, when choosing a cash register, it is worth taking into account in which area it will be used. It can be trade, selling tickets or providing services to people.

Many managers confuse CCPs with CPMs (check printing machines). They do not provide for a memory block, therefore, it will not be possible to classify such devices as cash registers and, accordingly, register them.

How to register KKM in the tax office?

As soon as the LLC buys a cash machine and concludes an agreement with the CTO, the equipment must be registered with the tax service. If we are talking about individual entrepreneurs, this can be done at the place of residence, but in the case of an LLC, at the legal address of the main office. But there is a caveat here.

If KKM is planned to be used at a different address, you will have to create a separate branch, and register the cash register at its location. In a situation where a company has several branches that report to different Federal Tax Service located in the same municipal sector, registration of all cash registers can be carried out in one tax office.

To register a KKM, you need to go through several stages:

1. Transfer of necessary papers. The main documents include the CCP passport, application, as well as an agreement with the CTO. Additional papers may also be required - a receipt for the purchase of the device, a passport, constituent and other documents.
2. Cash machine inspection. The device can be brought in person or an employee of the Federal Tax Service will visit the facility. The work must be done in the presence of the person who submitted the application. The main attention is paid to the integrity of the KKM casing, as well as the presence of the corresponding icon.
3. Fixing and the last stage of registration. As soon as the inspection is made, and the employee of the Federal Tax Service did not reveal any comments, a special password is entered that protects the memory from unauthorized penetration. Next, a test receipt is printed and the presence of all parameters is checked. At the end, a mark is made in the CCP passport, a registration confirmation card is issued, and the papers that were attached to the registration application are handed over.

Transition to data transmission via the Internet

As noted above, before the beginning of July 2017 (according to Federal Law No. 290), all entrepreneurs must make the transition to online cash registers. main goal innovations are to reduce cases of concealment of cash, as well as increase the volume of tax revenues

The initiators of the innovation claim that the process of applying CCP is now simplified, because registration takes place in electronic form, there is no need for annual re-registration, mandatory maintenance is canceled, and the number of on-site inspections is reduced.

Conclusion

In view of the above, we draw the final conclusions:

• If the LLC works on the USN, OSNO or ESHN, the installation of a cash register is mandatory. If services to the public are indicated, it is possible to issue a BSO.
• If the LLC works on PSN or UTII, the use of CCP is not prerequisite. But the seller is obliged to provide the buyer with a receipt or sales receipt. In addition, if services are provided to the public, the issuance of a BSO is required.

Federal Law of May 22, 2003 No. 54 - FZ "On the use of cash registers in the implementation of cash payments and (or) payments using payment cards" regulates the use of a cash register in business activities.

In 2016, Federal Law 290 was adopted, which defined new rules for the use of cash registers. The main change is the format of the cash register itself. The transition to the use of so-called online cash registers in the calculations has begun. Since 2017, cash registers for individual entrepreneurs have begun to be registered and used in accordance with these rules online. However, there are still some exceptions here.

In accordance with this law, individual entrepreneurs and LLCs are required to use cash register equipment (cash register equipment) when making cash payments or when receiving bank cards. However, a cash register for individual entrepreneurs and LLCs is not required in all cases.

In our publication today, we will find out if a cash register is needed for an individual entrepreneur in 2018, what requirements are placed on this equipment, where to buy it and how to register, whether an LLC can work without a cash register.

Who can not apply CCP in 2018?

It should be noted that in some situations organizations and individual entrepreneurs the right not to use the cash register. Individual entrepreneurs and organizations that use UTII and individual entrepreneurs that use PSN may not use cash registers until July 1, 2019, with the exception of the use of certain types of activities.

In this case, the buyer has the right to demand a document that confirms the receipt of funds (for example, a receipt or check). The document must contain the following information:

• Title of the document;
• serial number of the document;
• date of issue of the document;
• name of LLC (or full name of individual entrepreneur);
• TIN of the taxpayer;
• the name of the purchased goods (works, services) and its quantity;
• payment amount (in rubles);
• surname, initials, position and signature of the person who issued the document.

Please note that regardless of the applicable taxation system, individual entrepreneurs and LLCs providing services to the public may not use a cash register if they issue BSO (strict reporting forms) to customers. BSO includes subscriptions, coupons, transport tickets, receipts, movie tickets, vouchers, etc. This provision will be valid until July 1, 2019.

Recall that Decree of the Government of the Russian Federation of May 6, 2008 No. 359 regulates the procedure for registration, issuance, accounting, storage and destruction of BSO. You can learn more about BSO for LLC.

A cash register for an LLC in 2018 (organizations) and individual entrepreneurs is not required when carrying out certain types of activities. See the table below for details.

Cash register and tax regimes

The table below describes the conditions for using a cash register for individual entrepreneurs and organizations in 2018 under different taxation regimes.

What are the requirements for a cash register?

Before registering a cash register with the Federal Tax Service, it should be borne in mind that in the activities of individual entrepreneurs and LLCs it is allowed to use only those CCP models that are contained in the state register.

In order to find out if this cash register model is in the state register, you must either view the register or look at the presence of a holographic sticker on the cash register case (“State Register”). You can check the availability of CCPs in the register at the link https://www.nalog.ru/rn77/service/check_kkt/

In order for a cash register model to be included in the list of the state register, it must meet a number of requirements (provisions federal law dated 05/22/2003 N 54-FZ (as amended on 07/03/2016) article 4)):

• have a body;
• have a serial number printed on the case;
• have a real-time clock inside the case, as well as a device for printing fiscal documents. At the same time, in cash registers used as part of an automatic device for settlements, a device for printing fiscal documents may be located outside the case of cash registers within the body of an automatic device for settlements, and when making payments using electronic means of payment on the Internet "the device for printing fiscal documents may be absent or located outside the case of cash registers within the body of the automatic device for settlements;
• check the checksum registration number cash register equipment, which checks the correctness of the registration number entered by the user into the cash register equipment;
• ensure at the time of calculation the receipt of information on the amount of the calculation from the device specified in the second paragraph of clause 1 of Article 2 of this Federal Law;
• provide the possibility of installing a fiscal drive inside the case and, when using cash registers, contain a fiscal drive inside the case;
• transfer fiscal data to a fiscal drive installed inside the case;
• ensure the formation of fiscal documents in electronic form;
• exclude the possibility of forming (printing) cash receipt(form of strict reporting), cash receipt of correction (form of strict reporting of correction), containing information on more than one attribute of the calculation;
• ensure the possibility of transferring fiscal documents generated using any fiscal drive included in the register of fiscal drives to any operator of fiscal data immediately after the fiscal data is written to the fiscal drive, including the possibility of such transfer in encrypted form, as well as the possibility of re-transfer of untransmitted fiscal documents (for which operator confirmation was not received);
• ensure the printing of fiscal documents, except for the case of settlements using electronic means of payment on the Internet;
• provide the ability to print on a cash receipt (strict accountability form) a two-dimensional bar code (QR code no less than 20 x 20 mm in size) containing in coded form the details of checking a cash receipt or a strict accountability form (date and time of the calculation, serial number of the fiscal document , sign of calculation, amount of calculation, serial number of the fiscal accumulator, fiscal sign of the document) in a separate dedicated area of ​​a cash receipt or a strict reporting form;
• take from technical means operator of fiscal data confirmation of the operator, including in encrypted form;
• inform the user about the lack of confirmation of the operator of the transferred fiscal document to the tax authorities in electronic form through the operator of fiscal data, as well as about malfunctions in the operation of cash registers;
• provide for the inspector of the tax authority the ability to print the fiscal document "report on current state settlements" at any time (with the exception of cash registers used in the implementation of settlements using electronic means of payment on the Internet, in which there is no device for printing fiscal documents);
• provide the ability to search for any fiscal document recorded in a fiscal drive installed inside the case of cash registers, by its number and its printing on paper (with the exception of cash registers used in settlements using electronic means of payment on the Internet ", in which there is no device for printing fiscal documents) and (or) transmission in electronic form;
• execute the information exchange protocols specified in paragraph 6 of Article 4.3 of this Federal Law.

Where to buy a cash register for an individual entrepreneur or organization?

The cash register can be bought in specialized companies that are approved by the State Expert Commission for KKM. Such organizations are engaged not only in the sale of cash registers, but also in their maintenance and repair.

Companies involved in the sale of CCPs usually have a network of technical service centers and salespeople. As a rule, the cost of a cash register is from 8,000 to 25,000 rubles.

Registration of a cash register for individual entrepreneurs and LLC

The purchased cash register must be registered with the tax authority. Registration of an online cash desk can be carried out without visiting the tax office through Personal Area taxpayer on the official website of the Federal Tax Service of Russia or the Personal Account of the selected fiscal data operator (hereinafter referred to as the FDO).

To do this, the taxpayer needs a key certificate of enhanced qualified electronic signature. Before you register a cash register with a tax authority, you must conclude an agreement with a fiscal data operator (OFD). OFD is a legal entity established in accordance with the legislation of the Russian Federation and located on its territory, which has received permission from the Federal Tax Service of Russia to process fiscal data.

OFD assumes responsibility for the processing of fiscal data, including obtaining information, verifying its accuracy, recording, systematization, accumulation, storage in an uncorrectable form, extraction, use, transfer to the tax authorities in the form of fiscal documents, provision of such data and access to the tax authorities to them, as well as ensuring the confidentiality of the data provided by the company.

You can also register the cash register in person by visiting the tax office. Please note that if the documents for setting up a CCP in the tax service are submitted by the representative of the applicant, then a power of attorney is additionally provided.

How to re-register a cash register?

The need to re-register a CCP may arise if necessary:

• change the information entered in the accounting log and the registration card of the cash register (for example, when changing the address of the cash register installation - when moving the cash register from one store to another);
• replace the hard drive.

When re-registering a cash register with the tax service, you must provide:

• report on changes in the registration parameters of cash registers;
• report on the closing of the fiscal accumulator.

How to deregister a cash register?

In order to deregister a cash register for an LLC or individual entrepreneur, you should contact the Federal Tax Service (in which it is registered) and provide the following documents:

• application for deregistration of CCP;
• report on the closing of the fiscal accumulator (clause 8, article 4.2 of Law No. 54-FZ).

The fact confirming the deregistration of CCPs is the formation of a card on the deregistration of CCPs. Such a card is generated by the tax authority and issued (sent) within 5 business days from the date of application (clause 7, article 4.2 of Law No. 54-FZ).

In the card, the tax office, in accordance with paragraph 9 of Art. 4.2 of Law No. 54-FZ, must indicate:

• full name of the organization or full name (if any) an individual entrepreneur;
• TIN of the taxpayer;
• name of the CCP model;
• serial number of the CCP copy;
• date of deregistration of the CCP.

There are three ways to get a card from the IFTS:

• through the KKT office;
• through a fiscal data operator;
• personally visiting the IFTS.

Paperwork and cash discipline

The use of a cash register involves the execution of a number of documents. Requirements for the formation and processing of which are reflected in the Order of the Federal Tax Service N MMV-7-20 / 229 dated 03/21/2017:

• Registration Report - additional details are reflected in detail in Table 7 of Order No. ММВ-7-20/229;
• Report reflecting changes in registration data - table 7 and table 8;
• The report that opens the shift is actually an analogue of report-X - table 17;
• Cash receipt or reporting forms - table 19;
• Corrective checks or BSO - table 30;
• The report that closes the shift - an analogue of the report-Z - table 32;
• The report that is generated when the FN is closed - table 33;
• Report confirming the current calculations - table 18;
• Operator Confirmation Report - Table 34.

Phased changes in the field of online cash registers

On July 15, 2016, a new law on cash registers came into force from 2017 Federal Law No. 290, which significantly changed the requirements for CCP. The procedure for switching to a new type of cash registers is as follows:

From 02/01/2017, the registration of cash registers without the capabilities of fiscal registrars to transfer data to the IFTS is terminated.

From 07/01/2017, all old-style cash registers registered before 02/01/2017 must be re-registered with the Federal Tax Service. All taxpayers, except for those who apply UTII, PSN or issue BSO (when providing services), are required to ensure the transfer of fiscal data from cash registers online to the Federal Tax Service.

From 07/01/2018, for entrepreneurs working on PSN and UTII in the field of retail trade and catering, having employees, there is an obligation to register and make payments using online cash desks.

From 07/01/2019, taxpayers using UTII, PSN, as well as those who provided services to the population and issued BSO, are required to start using online cash desks.

Are there any advantages to online cash registers?

The emergence of online cash desks made a lot of noise and caused a lot of discontent. Obviously, this is an additional burden on the business. To smooth the situation, officials somewhat improved the position of entrepreneurs who need to install online cash registers.

The advantages of online cash registers over old generation cash desks are as follows:

• it is possible to register a cash register without a personal visit by the entrepreneur to the Federal Tax Service;
• the government promises to reduce tax audits for those who use the new type of cash registers;
• obligatory Maintenance CCP and ECLZ replacement will be cancelled;
• the costs associated with the purchase of new cash registers will be partially reimbursed. Small businesses can get tax deduction for each online cash desk (in the amount of 18,000 rubles).
• it became possible to use your own electronic devices – tablets, smartphones, etc. – for cash settlements with customers.

Penalties for violations of the application of CCP

Control over the use of cash registers is carried out by employees of the Federal Tax Service. In accordance with article 14.5 of the Code of Administrative Offenses of the Russian Federation, for the absence, violation of the rules for registering and using cash registers, the following fines are provided:

1. Individual entrepreneur (or head of the organization) - from 3,000 to 4,000 rubles.
2. Legal entities - from 30,000 to 40,000 rubles.
3. Seller or cashier - from 1,500 to 2,000 rubles.

If you still have questions about whether a cash register is needed for an individual entrepreneur in 2018, how to register it, or any other questions on the topic, you can ask them in the comments. We will try to respond promptly.

Question: "Can an individual entrepreneur work without a cash register?" is one of the most popular among our users. And since July 2017, when online cash registers were introduced everywhere, they began to ask it even more often. Indeed, the need to install not just a cash register, but a cash register connected to the Internet, with a small income of an entrepreneur, may force him to close the business altogether ...

When You Don't Need a Cash Register

5 ways to work without a cash register:

1. Trade in markets and exhibitions from open counters and trays that do not provide storage of goods at the point of sale. At the same time, there is a restriction on product categories, when cash registers are needed even when trading in such, almost field, conditions. List of these non-food items approved by Decree of the Government of the Russian Federation of April 14, 2017 N 698-r, and it includes clothing (except underwear and socks), leather, wood, rubber, plastic products, furniture, carpets, etc. Judging by this list, the Government does not aware of what is traded in our markets, because this is the main range of market trade. That is, there is, as it were, a benefit, but in fact there is none for law-abiding sellers.
2. Realization by the manufacturer of products of folk art crafts. It is also not clear here how to control the fact that it is the manufacturer and not the reseller who trades.
3. Newsstands, while the share of sales of newspapers and magazines must be at least 50% of the turnover, and the acceptable range of related products is approved by the local authorities. Get ready to keep separate records of income from sales of newspapers and magazines and from the sale of related products.
4. Trade in kiosks of ice cream, soft drinks on tap, as well as vegetables at random, but only in season. Everything is clear here, however, it turns out that even potatoes and carrots cannot be sold in the markets in winter without CCP.
5. Trade from tankers with kvass, milk, vegetable oil, live fish, kerosene. I wonder who recent times did you manage to make good money selling kerosene for bottling?

In total, there are almost no real opportunities to do business as an individual entrepreneur without a cash register, and the scope of CCP has become almost limitless.

And only if an individual entrepreneur works with other entrepreneurs or organizations, making payments through a current account, he does not need a cash register. At least for now.

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When should a cashier's check be issued?

Cash registers have long been used in all, where income is recorded by revenue (, ESHN). For entrepreneurs in these regimes, 2017 introduced only the obligation to switch on July 1 from ordinary cash desks with fiscal accumulators.

But for those individual entrepreneurs on and who work in retail or catering, and at the same time have employees, the obligation to establish cash desks from July 1, 2018 is an unpleasant surprise.

Another large category of entrepreneurs who will also be required to establish a cash desk from July 1, 2018 are those who provide services on the simplified tax system or OSNO. For UTII and PSN, this deadline has been postponed to July 1, 2019. Recall that while receiving cash payment, the client is issued. In the future, the issuance of such forms should be made out with a special device like a cash register.

Unfortunately, the bill on the possible postponement of the deadline for the use of cash registers for UTII and PSN payers for 2021 did not pass in the State Duma. Instead, a proposal from the Ministry of Finance was adopted (Law No. 337-FZ dated November 27, 2017), which extended the transition period by only one year - until July 1, 2019, but not for all individual entrepreneurs. If an entrepreneur on UTII and PSN is engaged in retail or catering with the involvement of employees, this benefit does not apply to him.

Let us repeat once again who should issue a cash receipt upon receipt of payment in cash and payment cards:

• On the STS, OSNO, ESHN modes - all sellers, while in most cases, from July 1, 2017, an online cash desk should be used;
• Sellers and catering points on UTII and PSN (if there are employees) - from July 1, 2018;
• Sellers and catering points on UTII and PSN (without employees) - from July 1, 2019;
• Providing services to the population in all tax regimes - from July 1, 2019.

1. Issuance of a cash receipt upon receipt of payment from an individual to the current account of the individual entrepreneur.

Quite unexpectedly, the Ministry of Finance decided that if an individual buyer pays for the goods immediately to the seller’s settlement account, then he needs to issue an electronic cash receipt (see letter dated 04/28/2017 No. 03-01-15 / 26324). The agency simply equated non-cash payment with electronic types payment.

2. Application of cash desks when receiving payment online.

The question of whether a cash receipt is needed from July 1, 2017 when receiving payment by any online method was the first to be asked by payment aggregators. For example, information was posted on the Yandex Checkout blog in advance that those who accept payments on the Internet should send a cash receipt to the buyer and to the Federal Tax Service immediately after the sale. Surprisingly, the tax authorities, in a letter dated March 21, 2017 No. ED-3-20 / 1911, interpreted the norms of the law in a different way: in this case, cash desks will be required from July 1, 2018.

3. Which cash register to set up - regular or online.

Checkout checkout is different, so another important and controversial issue- when can I use an old-style cash register, and not connected to the Internet? The cost of a cash register for individual entrepreneurs in this case may differ several times.

On the one hand, the law allows you to work at old cash desks only in remote or hard-to-reach areas, the list of which is approved normative act local authority. On the other hand, there is an order of the Ministry of Communications of December 5, 2016 N 616, which names only one criterion for such areas - the population is less than 10,000 people.

What to do if you find yourself in one of these controversial situations? Be sure to send a letter to your tax office asking for clarification. For example, we know of a case where an entrepreneur received a response from his IFTS that he should not use CRE when receiving payment to a current account from an individual buyer. At the same time, as we wrote above, another letter from the Federal Tax Service insists on the opposite.

After receiving a written response, you have the right to refer to the fact that you acted in accordance with the official recommendation issued to you personally. Such an answer will save you from a fine if the point of view of the tax authorities, as often happens, changes again.

From conflicting information in laws and regulations, it can be concluded that they are trying to make the cash register a "obligation" for all small businesses. Moreover, the promised compensation for the purchase of CCP was not provided to everyone. On the STS Income minus expenses and OSNO, these costs can be included in expenses when calculating the tax base. Entrepreneurs on UTII and PSN were allowed to reduce the quarterly tax or the cost of a patent by no more than 18 thousand rubles for each piece of equipment. And for the simplified tax system Income, the cost compensation mechanism has not yet been developed.

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The purpose of any test purchase is to find violations and use them against us and our company. Therefore, be sure that the inspectors (police officers, the Federal Tax Service, trade inspection or other authority) will do everything to ensure that you commit the very violations that will enable them to fully exercise their legal rights.

Practice develops in such a way that often the police or tax authorities themselves provoke the seller to commit violations. For example, they refuse to accept a cash receipt in their hands, they ask to issue a cash receipt stub instead of a cash receipt, or they generally put money on the counter, pick up the goods and quickly leave in the hope that the seller will not punch the cash receipt.

There were even cases when, for a month previously, police officers regularly bought various goods in the same store, thereby turning into regular customers, after which they provoked the store staff to commit any violations.

The main rule in this case is never lose vigilance and do not succumb to provocations!

Violations and liability

One of the most common violations identified in the course of implementation by employees government agencies test purchases is violation of cash discipline (non-use of CMC, violation of the procedure for conducting cash transactions, etc.).

You should always use cash register equipment when it comes to the sale of goods, works or services for cash or using payment cards (Article 2 of Law No. cash settlements and (or) settlements using payment cards”). Moreover, we are talking here about absolutely all organizations, including wholesale firms, which in a single case released goods for cash.

Penalties for non-use of CMC are imposed on both officials in the amount of 1,000 to 4,000 rubles, and on their own legal entities in the amount of 10,000 to 40,000 rubles (Articles 14.5 and 14.15 of the Code of Administrative Offenses of the Russian Federation).

When you can’t do without KKM, and when ...

If your organization is retail goods, performs work or provides services to individuals, then it is better for you to immediately buy, register and install a cash register. In addition, it is necessary to instruct cashiers in detail how to behave in all situations that may arise in practice. Since employees of regulatory (law enforcement) bodies will now become regular guests for you.

If the share of customers who pay in cash is small, and if they are rather one-time rather than permanent for the organization, then difficulties with the purchase, registration, installation, maintenance of cash registers and increased attention from tax and law enforcement can be avoided. Naturally, there can be no talk of any violation of the law.

Contract between citizens

There are several legal ways to accept non-KKM cash receipts that we want to offer you.

One of them is the receipt of proceeds under an agreement between two individuals. This method is well applicable for organizations that are engaged in the provision of services (performance of work). However, this method is applicable only to unlicensed services and works. Its essence lies in the fact that one of the parties to the contract is not our organization, but our employee as an independent individual who concludes the contract and will personally provide services. The employee will accept payment for the provision of services (performance of work), while issuing an appropriate document (receipt of receipt of money).

Using this method pay attention to the following features.

Firstly, the key to its successful implementation will be a properly drawn up contract (sales contract, service contract, work contract or other contract). Let your lawyer develop a special agreement for these purposes, which will indicate everything the necessary conditions(including the provision of services or the performance of work personally).

Secondly, take the money in hand only after the client signs two copies of the contract (one of which you immediately take for yourself), and also after the client takes your receipt of money in hand (be sure to draw up a second copy of the receipt, which will be kept by you just in case).

Third, if this client turned to the inspector and informed you about the test purchase, do not be nervous and behave calmly. The law is on your side. When drawing up a test purchase act, be sure to indicate in it what is between you and this individual a relevant agreement has been concluded, a copy of which you can provide at any time. At the same time, you can not return the money, after signing the contract they belong to you.

Fourth, if everything is fine and the client has not turned into an inspector, do not rush to throw away your copy of the contract. Put it in a safe place and let it lie down for a while. Few things can happen.

Contract of agency

Another way of accepting cash without using cash registers is associated with the artificial exclusion of cash turnover, even if the client brought a whole suitcase of cash to your office. Its essence is the conclusion between the client and you (an employee of your company) of an order agreement for depositing funds through a bank to the company's current account (by transferring funds without opening a bank account). These legal relations are regulated by Chapter 49 Civil Code.

In this case, the client (as a legal entity or individual) concludes an agreement with another individual (our employee), under which he instructs the latter to perform certain legal actions - to pay cash to the specified current account without opening a bank account. Our employee, according to the same agreement, after the operation is carried out, is obliged to provide the client with a receipt or a payment order with a bank mark on the transfer of money to the specified details. Such an opportunity for banks is provided for in paragraph 2 of Article 863 of the Civil Code, as well as the regulation of the Central Bank dated October 09, 2002 No. 199-P “On the procedure for conducting cash transactions in credit institutions on the territory of the Russian Federation".

We encounter similar transactions every month when we pay for an apartment, for a home phone, communal payments etc.

The key to the successful completion of this transaction is a properly executed contract, in which, among other things, it must be indicated that the order will be executed by the attorney personally and that the contract is free of charge. In addition, there is no need to specify any deadlines for the execution of the order in the contract, because such an agreement will be open-ended, which means that no one will be interested in why the money was not transferred to the organization’s settlement account, but is in a safe (paragraph 2 of article 971 of the Civil Code of the Russian Federation) .

Accept (handle) money only after the client signs this agreement in two copies (take one of them immediately and put it in the safe), and also after you give the client a receipt for receiving money under the agreement.

Even if he pulls out of his pocket an official ID of a police officer or the Federal Tax Service, as well as a resolution or other document for conducting a test purchase, you will prove in any higher authority, in court, that the money from this comrade was not accepted for the sale of goods (works, services) , but under a contract of assignment.

In any case, remember: a police officer or tax inspectorate, understanding the consequences of these legal relations, will not sign such documents and, under a mild pretext, will refuse to conclude such a deal. Why would he just waste his money like that!