New CCP Rules: A Complete Review of the Amendments. The procedure for using the CCP Rules for the application of the CCP
The third wave of amendments to the law passed in 2019 54-FZ "On the use of cash registers". Who and when should set up an online cash register? How to register and where to service the CCP? What data should be indicated in the check and how to avoid fines?
The transition to work according to the new order is not just the purchase of new cash registers. In checks, now you need to punch the names of goods, so you need a cash register program. Our free application Cashier MySklad supports this and all other requirements of 54-FZ. Download and try it right now.
54-FZ. New procedure for applying CCP from 2018
- Only individual entrepreneurs who sell goods of their own production, perform work or provide services and do not have employees on employment contracts. In addition, couriers were relieved of the obligation to punch checks, that is, there is no need to carry cash registers with you, you can use it remotely. We answered in detail questions about the new amendments to 54-FZ.
- Now CCP is also needed for all types of non-cash payments with individuals. We told how to use the cash register, punch a check and make a refund.
- Since 2017, the scheme of work of trade organizations with the tax has changed - after amendments to the law 54-FZ "On the use of cash registers". Changes concern the majority of entrepreneurs. The new procedure for the use of cash registers suggests that sales data from each knocked out check must be transmitted to the tax office via the Internet through a fiscal data operator (OFD). With such an operator, you need to conclude an agreement.
- Entrepreneurs can now only use cash registers with a fiscal accumulator (FN). FN is needed to record and store information about the calculations that are carried out on the CCP. All cash registers allowed for use are included in the register of the Federal Tax Service. The tax authorities have already certified more than 100 new models of cash registers from different manufacturers. There is also a register of fiscal accumulators. Read more: cash registers in 2020 >>
- You can register an online cash desk at the tax office via the Internet, but only after signing an agreement with the OFD. But you can no longer apply to the CTO. The obligatory conclusion of an agreement with the maintenance center is no longer required to use the CCP. The entrepreneur himself decides whether to choose a central service center or another service center or do everything on his own.
- From January 1, 2019, the online cash desk must support fiscal data format 1.05 and a VAT rate of 20%. You can't work without updates. More about the transition to FFD 1.05 and VAT 20% >>
- Although the transfer of data to the tax office has become an online procedure, Law 54-FZ “On the Application of Cash Registers” does not contain provisions that it is not necessary to issue a paper check in 2020. At the request of the buyer, you need to send him a document by email or SMS in addition to the one printed on the CCP. An electronic check is equivalent to a paper one. In this case, the courier may not punch through the cash receipt. It is enough to show the buyer a QR code, by which an electronic one is downloaded. You do not need to carry a cash register with you: it is allowed to use it remotely.
- Since 2018, the CCP Law has required more data to be indicated in checks and strict reporting forms. For example, a list of punched goods (with prices, discounts), the factory number of the fiscal accumulator and the phone number or email of the buyer, if the document is transmitted in electronic form. New mandatory details of CCP and BSO checks in 2020 >>
- Entrepreneurs on a patent and UTII were also affected by changes in 54-FZ: since 2018, they also began to set up cash registers, although earlier they were generally exempted from using cash registers. Only individual entrepreneurs who sell goods of their own production, perform work or provide services and do not have employees on employment contracts received a deferral for online cash desks until July 1, 2021. All others, including UTII and a patent, were required to deliver a cash register by July 1, 2019. Read all about deferrals for online cash desks >>
- The cost of purchasing cash register equipment can be deducted from the tax - up to 18,000 rubles for each device. But not everyone.
- Since 2018, the CCP law has not affected everyone. Some organizations are completely exempt from the use of cash. Find out who can not bet online cashier >>
- You can also deregister a CCP without visiting the tax office - through Personal Area on the FTS website. But the tax can do it forcibly.
- Checks from payments to the current account. From July 1, 2019, an entrepreneur is obliged to knock out a cashier's check when payment is received from an individual to the organization's settlement account.
- Prepaid checks. From July 1, 2019, you need to knock out two checks. One - upon receipt of an advance payment, and the second - upon the transfer of goods or the provision of services. The good news is that it's very easy in My Warehouse.
The use of cash registers in 2020 - how it looks in practice
When cash register registered, the seller starts working with him. The use of CCP in 2020 as a whole does not differ from the usual work. The buyer pays for the goods and receives a check - now also electronic. The fiscal registrar sends information about the sale or return to the fiscal data operator. OFD processes the information, sends confirmation back to the cashier, and the data to the tax office. All information is transmitted in parallel with the issuance of a check, that is, the customer service time does not change.
New rules for the use of cash registers in 2018 helped the state to make trade transparent. But for entrepreneurs, re-equipment of the cashier's place is an additional cost. The Ministry of Finance calculated that in 2018, CCP cost an average of 25,000 rubles. Online checkout for a store: how much it costs and how to save >>
At the same time, individual entrepreneurs on a patent and UTII can return up to 18,000 rubles for each cash register: since 2018, there has been such an amendment in the law on cash registers. To do this, you need to apply to the Federal Tax Service for a tax deduction. Moreover, you can get it not only for buying a cash register, but also for services for setting it up and connecting to the OFD. Tax deduction for the purchase of CCP: mandatory requirements >>
What threatens the improper use of cash registers in 2020?
The tax authorities have already issued the first fines for violating the requirements of 54-FZ. For non-use of a new cash register, an entrepreneur can be fined 25-50% of the amount spent past the cash desk, but not less than 10,000 rubles. Organizations - by 75–100%, but not less than 30,000 rubles. For the use of a cash register that does not comply with the requirements of the law, an individual entrepreneur faces a fine of up to 3,000 rubles, and a company - up to 10,000 rubles. In the event of a repeated violation, if the settlement amount exceeds 1 million rubles, the activities of the entrepreneur or organization may be suspended for up to 90 days.
Since July 1, 2018, there have been more fines for the incorrect use of cash registers. Amendments have been made to the Code of Administrative Violations - now they will also punish fictitious checks of cash registers. From companies they will be able to recover up to 40,000 rubles, from individual entrepreneurs - up to 10,000 rubles. The Federal Tax Service will also be able to fine for incorrectly indicated marked goods on a check or untimely transfer of fiscal data: organizations in the amount of up to 100,000 rubles, entrepreneurs - up to 50,000 rubles. If the individual entrepreneur or company is caught in violation again, and the settlement amount is more than 1 million rubles, the fine will be from 800,000 to 1 million rubles.
In addition, the tax authorities will have the right to block the work of cash desks that were used in violation. This will be possible in the presence of two witnesses or with the use of video recording.
What to do?
For some beneficiaries, the transition to the new operating procedure ended on July 1, 2019, but for most entrepreneurs it has already begun on July 1, 2018. Therefore, you need to buy equipment now. There is nowhere to postpone: keep in mind that the process may be delayed - the required cash desk may not be available, you will have to wait for delivery, registering the cash desk will also take some time. And then you will also need to set up a cash register, select and install a cash register program, check all this for compatibility and learn how to work.
The transition will be much easier and faster with a ready-made solution. We offer a turnkey online cash register: in one set - a cash register with a fiscal drive, a subscription to OFD and a convenient cash register program. You don't have to wait for delivery - all the equipment is in stock. We will help you set everything up and teach you how to work with the program. The solution is proven and reliable: last year it was already tested by our users who were in the first wave of online cash registers implementation.
Experts predict a shortage of fiscal accumulators in the market, which will lead to overpricing. According to the Chamber of Commerce and Industry of the Russian Federation, today FN is produced much less than cash registers, and delays in deliveries reach three months.
So start the transition right now - don't delay to a deadline. And MySklad will help save time, nerves and money. The cost of our "Economy" package is covered by a tax deduction. And our cash register program is compatible with new CCP models, does not require installation and expensive implementation, and is suitable for automating any number of retail outlets.
It's safe with us! MySklad is an official participant in the first experiment with online cash registers: a pilot project that was carried out back in 2015. Then, for the first time, a module transmitting data to the Federal Tax Service was installed on the first several thousand cash desks. The project was recognized as successful - and implemented throughout Russia.
The use of CCP with the simplified tax system in 2020
For individual entrepreneurs, the use of cash registers under the simplified tax system in 2018 was necessary, as well as for legal entities. The right to defer until July 1, 2019 was granted only to those companies and entrepreneurs on simplified taxation that provide services to the public. Instead of using cash registers, they can still issue strict reporting forms to clients.
Application of CCP in the provision of services to the population in 2020
No, in 2020 this is not necessary - provided that the individual entrepreneur or company issues strict reporting forms to customers.
Will IP on a patent receive a deferral for the application of CCP in 2020?
See also the recording of our seminar, where Ivan Kirillin, head of the sales department of My Warehouse, spoke about the changes in 54-FZ.
From 07/01/2017, the entire cash register must ensure the recording, storage of fiscal data, their transfer to the OFD, and then to the tax office. An agreement with the TsTO is not required, and the registration of cash registers and the replacement of the fiscal drive can be done by the user independently.
When should a cash register be installed?
After 07/01/2019, almost all business categories have to install cash registers, despite numerous protests and controversy around this issue. It does not matter whether there is a permanent Internet connection - in this case, an LLC or an individual entrepreneur is required to install a cash register operating offline - without transferring data to the OFD and the tax office.
There are three answers to the question "do you need a cash register"
- The cash desk must be set in accordance with the law, otherwise you will be subject to fines.
- You have a choice: you can either put up a cash register, or write out strict reporting forms (BSO) for each client and report on them to the tax office. The pros and cons of these two options are discussed below.
- It is not necessary to install the KKT. In this case, you are not required to install a cash register at all. But all clients are required to issue BSO - strict reporting forms. BSO must meet certain requirements. BSO must be registered in special journals and regularly submitted to the tax office for registration.
Do I need a cash register for IP
All individual entrepreneurs are required to use cash registers. But there are exceptions for some IP on a patent.Some individual entrepreneurs on a patent may not use cash registers, provided that they issue a mandatory BSO to customers - a strict reporting form. BSO is not a very convenient alternative to cash registers - it is more convenient to buy a cash register than to keep records and write out strict reporting forms.
The following IP on the patent MUST apply KKM:
- hairdressing and cosmetic services;
- repair of household appliances and radio equipment, watches;
- auto and motorcycle workshops;
- taxi, trucking, cargo transportation, including by water transport;
- veterinary services;
- conducting classes and trainings;
- hunting management, hunting;
- private medical practice with a license;
- rental points;
- retail;
- catering services;
- production of dairy products;
- fishing and fish farming;
- repair of computer equipment.
- repair and tailoring of clothing, fur and leather products, headwear and textile haberdashery, repair, tailoring and knitting of knitwear;
- repair, cleaning, coloring and tailoring of footwear;
- dry cleaning, dyeing and laundry services;
- production and repair of metal haberdashery, keys, license plates, street signs;
- furniture repair;
- services of a photo studio, photo and film laboratories;
- repair of housing and other buildings;
- services for the production of assembly, electrical, sanitary and welding works;
- services for glazing balconies and loggias, cutting glass and mirrors, artistic processing of glass;
- public education services in courses and tutoring;
- services for the supervision and care of children and the sick;
- services for the reception of glassware and secondary raw materials, with the exception of scrap metal;
- leasing (hiring) of residential and non-residential premises, garden houses, land plots owned by an individual entrepreneur on the basis of ownership;
- production of products of national art crafts;
- other services of an industrial nature (services for processing agricultural products and forest products, including grinding grain, peeling cereals, processing oil seeds, making and smoking sausages, processing potatoes, processing customer-supplied washed wool into knitted yarn, dressing animal skins, combing wool, pet grooming, repair and manufacture of cooper's utensils and pottery, protection of gardens, vegetable gardens and green spaces from pests and diseases; production of felted shoes; production of agricultural implements from the customer's material; engraving work on metal, glass, porcelain, wood, ceramics; manufacturing and repair of wooden boats; repair of toys; repair of tourist equipment and inventory; services for plowing gardens and sawing firewood; services for the repair and manufacture of spectacle optics; production and printing of business cards and invitation cards for family celebrations; bookbinding, stitching, edging, cardboard work ; behind a row of gas cartridges for siphons, replacement of batteries in electronic watches and other devices);
- production and restoration of carpets and rugs;
- repair of jewelry, bijouterie;
- chasing and engraving of jewelry;
- monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, compact disc, re-recording of musical and literary works on magnetic tape, compact disc;
- residential cleaning and housekeeping services;
- residential interior design and decoration services;
- porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
- paid toilet services;
- services of cooks in the preparation of dishes at home;
- services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packaging and transportation);
- services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport works);
- services in green economy and decorative floriculture;
- carrying out private detective activities by a licensed person;
- excursion services;
- ritual services;
- funeral services;
- services of street patrols, security guards, watchmen and watchmen;
- provision of services for slaughter, transportation, distillation, grazing;
- production of leather and leather products;
- collection and harvesting of food forest resources, non-timber forest resources and medicinal plants;
- drying, processing and preservation of fruits and vegetables;
- production of fruit and berry planting materials, growing seedlings of vegetable crops and grass seeds;
- production of bakery and flour confectionery products;
- forestry and other forestry activities;
- translation and interpreting activities;
- activities for the care of the elderly and disabled;
- collection, processing and disposal of waste, as well as processing of secondary raw materials;
- cutting, processing and finishing of stone for monuments;
- provision of services (performance of works) for the development of computer programs and databases (software and information products computer technology), their adaptation and modification.
There is another big plus - fines for non-use of CCP for entrepreneurs are up to 10 times less than for organizations (LLC, OJSC, etc.).
From 07/01/2019, individual entrepreneurs without employees and applying the patent taxation system and UTII were supposed to switch to online cash registers.
Do self-employed citizens need a cash desk?
The law does not provide for the use of cash registers for the self-employed - a cash register is not needed. But a self-employed citizen can voluntarily buy a cash register for himself for internal reporting- punch receipts on it and give them to customers. However, it will not be possible to officially register a cash desk with the tax office - for this you need to open an individual entrepreneur or LLC.
There are no requirements for receipts that a self-employed citizen will issue - you can write anything you like - or you can not write at all.
UTII: Do I need a cash register?
When using imputation (UTII), a cash register is needed from July 1, 2019, but you should pay attention to the fact that:
when providing services You are obliged to issue strict reporting forms to each buyer, keep their strict records and submit reports on them to the tax office. This option is difficult if you work with a large number of clients.
Do I need an IP cash register for UTII
It doesn’t matter if an individual entrepreneur or LLC is on UTII - see the previous paragraph.
Do IP need a cash register on the simplified tax system
Entrepreneurs working on the simplified tax system must install a cash register.
There is no such obligation if you:
make settlements with partners through bank accounts by bank transfer;
you are in a hard-to-reach region, which is listed as such by a decree of the legislature of this region, or at the federal level. In this case, you must issue the BSO to the client - in a mandatory order.
Retail: do you need a cash register
Trade in periodicals, ice cream, draft kvass, securities, food products in educational institutions, tickets, travel documents falls under the mandatory installation of CCP. You can do the same with the sale of vegetables at the collapse, the sale of religious paraphernalia, literary works.
Services: Do I need a cash register
From July 1, 2018, when providing services and performing work, you will have to not only issue BSOs (as before), but do this using automated system electronic. Obey the new rule under 290-FZ, art. 7 clause 8 should be both entrepreneurs and organizations.
Does not require the use of CCP shoe repair, porter services, acceptance of secondary raw materials (except for scrap metal) and glass containers, babysitting, sick and disabled people, key making, plowing, sawing firewood, religious ceremonies.
Do I need a cash register for trading
Under the ban trade without CCP products of the following categories. This:
- clothing, socks and hosiery made of knitwear;
- carpet products of various types;
- leather products;
- straw, wood, cork, wicker goods;
- chemical substances;
- medicines and products intended for treatment (with the exception of those sold through rural pharmacies based on first-aid posts);
- electrical, computer equipment, optics, electronic models;
- transport and equipment for it;
- plastic and rubber products;
- musical instruments;
- orthopedic systems;
- sports products.
Keep in mind that a REPEATED violation of the requirements will result in the suspension of the outlet for three months.
Trade in ice cream in a kiosk, dairy products, kvass from a tank, soft drinks in public transport, food in canteens for students or schoolchildren, periodically does not imply a mandatory transaction through a cash register, but does not cancel the voluntary transition to the use of such expensive equipment.
But beer, as well as other alcohol-containing products, cannot be sold without using an online checkout.
Do I need a cash register with the simplified tax system
All USN payers are required to use cash equipment, however, if you provide services to the public, are located in hard-to-reach areas and issue BSOs issued in accordance with Decree No. 359 dated May 6, 2008, you can be exempted from such an obligation.
LLC on the simplified tax system: do you need a cash register
The state allows non-use of CCPs when the organization makes all transfers through a bank account. If the client pays you in cash or by bank cards, then you cannot do without a cash register.
Do I need a cash register for an online store
The sale of products through a virtual network is not subject to patents and imputation, so the owners of a virtual outlet will have to fork out for expensive equipment.
Remember that all online payments must be made using the url of the store itself. For couriers who receive money from buyers, it is worth getting mobile cash registers, which are registered by the number of a specific transport, or by the name of the courier. Check must be issued at the time of cash transfer Money from the buyer to the courier.
Do you need a cash register in the market
According to the current norms of 290-FZ, it is possible to sell anything without a cash register at markets, fairs and other territories for trading at random. Claims may arise if you sell one of the seventeen categories from the Ministry of Finance (Decree of the Government of the Russian Federation of April 14, 2017 No. 698-r).
| № | OKP code OK 034-2014 (CPE 2008) |
Name of product |
| 1 | 13.93 | Carpets and rugs |
| 2 |
14, except: 14.14 14.19.23.110 14.31 |
Clothing, except:
|
| 3 | 15, except: 15.20.4 | Leather and leather goods, except:
|
| 4 | 16 except:
|
Wood and wood products and cork, other than furniture; products from straw and materials for weaving, except:
|
| 5 | 20 | Chemical substances and chemical products |
| 6 | 21 | Medications and materials used for medical purposes |
| 7 | 22 | Rubber and plastic products |
| 8 | 23 | Other non-metallic mineral products |
| 9 | 26 | Computer, electronic and optical equipment |
| 10 | 27 | Electrical equipment |
| 11 | 28 | Machinery and equipment not included in other groups |
| 12 | 29 | Vehicles, trailers and semi-trailers |
| 13 | 30 | Vehicles and equipment, other |
| 14 | 31 | Furniture |
| 15 | 32.2 | musical instruments |
| 16 | 32.50.22.120 | Orthopedic devices |
| 17 | 32.3, except:
|
Sports goods, except:
|
Cash register in a hairdresser and beauty salon: is it necessary?
A hairdresser on a patent or UTII has the right to work without a cash register, receive cash, but must issue a BSO without fail to each client - a strict reporting form.
LLC on UTII: do I need a cash register?
An enterprise with an "imputed regime" when accepting cash from the population (that is, from individuals) is not obliged to use CRE, but this does not exempt from the mandatory issuance of BSO. Please note: if your partners are any legal entities(LLC, JSC, entrepreneurs), then you still have to buy a cash register.
Wholesale: do I need a cash register
If you sell products in bulk and pay with counterparties by bank transfers to your account, then you are exempt from buying and installing an expensive device. In this case, non-cash proceeds are transparent for the tax authorities - they will be able to check at any time what and where you receive.
But if payment for goods is made in cash, by bank card or in another way, then the practice of applying CCP will be different. The letter of the Federal Tax Service of Russia under the number ED-4-2 / 23721, as well as the Ministry of Finance of the Russian Federation N 03-01-15 / 49854 dated 11/20/2013 indicates that it is mandatory to issue a cash receipt for the amount of the amount paid, register in the fiscal system, transfer it to the buyer ( if desired).
It is important that no more than five minutes should pass from the moment the money is accepted to the receipt is printed. And if the goods are delivered by the trade representative, and the proceeds are handed over later, then it is advisable to provide him with a mobile cash register.
If a partner of the company is an individual and purchases things for personal needs in the amount of not more than one hundred thousand, then, according to the Instructions of the State Statistics Committee and Art. 492, it is obligatory to carry out a cash receipt through an online cash desk. In the contract, the status of an individual is prescribed in a separate line. When selling products to an entrepreneur, there is a similar restriction of one hundred thousand and the need to issue a cash receipt.
Do you need a cash register for beer?
If you trade in beer, then the use of CCP is mandatory. It does not matter whether you do it through a counter or a catering point - installing an online cash register is an integral part of doing business.
Previously, the trade in alcoholic products, including beer, was regulated by the provisions of paragraph 10 of Article 16. 171-FZ. However, with the introduction of changes from 03/31/2017, entrepreneurship is obliged to be guided by the norms of 54-FZ - as the priority of a special norm over a general one.
Do you need a cash register in a taxi?
Taxi drivers are required to use cash registers, but they may not carry a cash register in the car, but punch checks remotely.
Drivers and taxi operators are not required to give customers paper checks, but MUST punch the check and show the QR code to the client, send the check to the mail or via SMS.
Does a courier need a cash register?
Couriers, like taxi drivers, are not required to carry a cash register with them, but they are required to check the check remotely and send the client a link, or a QR code of the check by mail, SMS, or show it visually.
Changes in 2018 - 2019
Due to the complexity of the program implementation, the duration of its implementation in business structures, it was decided to shift the previously set deadlines.
On November 5, 2017, the lawmakers adopted draft 186057-7, according to which amendments were made to 290-FZ. So, until July 1, 2019, the following categories of entrepreneurs could use the delay:
- organizations applying patents, the general taxation system and the simplified tax system, providing services under subparagraphs 1-5, as well as 10-14 of Art. 346.43 of the Tax Code of the Russian Federation;
- entrepreneurs who provide services and carry out retail trade do not have hired employees specified in subparagraphs 6-9 of paragraph 2 of Article 346.26 of the Tax Code;
- legal entities and entrepreneurs on imputation and patents engaged in vending;
- IP on patents that provide various services listed in 346.43 of the Tax Code.
The abbreviation KKM stands for cash register. Its purpose is due to the need to mechanize operations and transactions conducted within the organization. This is required for accounting actions on financial receipts, as well as registration of the fact of the purchase of goods.
By means of KKM, a document is printed confirming the transaction - check. IN Russian Federation the use of cash registers has other purposes, in particular - control by the state of the nuances of cash circulation.
The key task that each such mechanism is endowed with is fixing on paper (cash receipt) the fact of a transaction related to the purchase and sale.
In what cases are organizations and individual entrepreneurs required to apply CCM
Today, probably, everyone has heard that when conducting business transactions in trade, it is necessary to use a cash register. After all, absolutely everyone is a buyer of goods and a consumer of services, and it is through such pieces of equipment that such transactions occur.
It is the check clear proof of the fact of payment for a commodity item, service, work. If any problems, difficulties and proceedings subsequently arise, it is the cash receipt that will confirm the correctness of the client, as well as his way to rely on warranty service.
However, one should look at cash registers from the perspective of not only the consumer, but also the business owner. In what situations is the purchase of a device mandatory, and when can you do without it? On the territory of Russia there is a huge list of documents that regulate the need for the mandatory use of the device in the country. The main one is Federal Law No. 54 of May 22, 2003 “On the use of cash registers”, which states that entrepreneurs in the process of conducting financial settlement transactions in cash and by card undertake to use this type of equipment.
Provided multiple situations when the use of cash register equipment is not a mandatory measure.
- Until 07/01/2018, persons paying temporary tax - companies and individual entrepreneurs, as well as entrepreneurs who operate on the basis of the patent system, can accept cash payments without the use of cash registers. If a confirmation document is requested from the buyer in exchange for money, a sales receipt can be issued instead of a cash receipt.
- Until 07/01/2019, entrepreneurs and organizations may not apply CCC, regardless of the taxation regime, if they are engaged in the provision of services to the population. With all this, not only at the request of the client, but without fail, the issuance of a strict reporting form is required, the registration procedure for which is expressed in Decree of the Government of the Russian Federation No. 359 of 05/06/2008.
- Legal entities, based on the specifics of work or the nuances of location, have the right to carry out cash or card settlement transactions without the use of cash equipment, if certain types and areas of activity are carried out by their forces.
A more detailed list of activities is reflected in Art. 3 Federal Law No. 54.
Normative base
Exists a huge number of legal acts controlling the use of cash register equipment on the territory of the Russian Federation:
- Federal Law No. 54 dated May 22, 2003 “On the use of cash registers in the course of settlements”;
- Federal Law No. 68783-5 dated March 25, 2009, related to the work of accepting payment means from individuals, if the activity is carried out by paying agents;
- Decree of the Government of the Russian Federation No. 470, adopted on July 23, 2007, “On approval of the regulation related to the registration and use of cash registers used by individual entrepreneurs and firms”;
- Letter of the Federal Tax Service of the Russian Federation No. ShS-22-2 / [email protected] associated with the fact of approval of the sample stamp-seal of cash registers;
- work in the field of trade with or without the use of cash registers is also regulated by Regulation No. 135n, dated December 18, 2007, “On Approval of the Service Mark Sample”;
- an important role in the process of regulating the work is played by the Letter from the department of the federal tax structure for Moscow dated December 20, 2005 No. 22-08 / 94593, which contains the procedure for activation, replacement and storage;
- a list of models of cash registers that are in the state register or tax authorities that are currently allowed for registration;
Both enterprises and individual entrepreneurs should purchase CCP. How to use it, what types are there, is it necessary to register and what are the nuances of use?
Basic Information
In order for the state to control cash circulation, cash registers are used. The main task is fixing on the check, control over the timely delivery of revenue by the organization.
When choosing a device, it is necessary to take into account what equipment is more suitable for the organization in terms of parameters - installation space, load intensity, number of sellers, type of tape, whether it is possible to connect the device to a computer.
If the cash register is faulty, it cannot be used. It is also not allowed to use an unregistered device. After choosing, you need to go to the technical service center, where cash registers are bought.
There is also a service agreement. Without this, registration of the device will be denied. To become registered, you must personally visit the tax office. You can also entrust this to the maintenance center. In this case, you will need.
When paying with a plastic card, there are some features. The cash register also records payment by card. The amount of cash (which the cashier will hand over at the end of the work shift) will not match the amount indicated on the counter.
This is due to the fact that when paying with a bank card, cash does not go to the cashier. This year, online cash desks began to be introduced into the activity.
- put into circulation a new electronic storage of information;
- there will be no more fiscal;
- the function of transferring information to the tax service will appear in the cash register;
- all enterprises will apply CCP, regardless of the type of activity;
- The receipt will contain the name of the item.
The essence of such a cash desk is that information about the check is transmitted to the tax authorities via the Internet. The IRS can swoop in with a check at any time and check the check.
They pay attention to the data it contains. The check is also checked for authenticity. If it is found to be fake, then there will be an accusation of misuse of the CCP.
Such a violation means that the device is not working in fiscal mode. The organization will be fined. The State Register of Cash Registers puts forward the following requirements for equipment:
- the device must have a body, fiscal memory and a drive for it, a tape and a device that prints a check;
- ensuring the printing of checks from the cash register;
- to fix the data in the memory of the device;
- providing the possibility of input and output of information;
- have a watch;
- be in good condition;
- have a passport;
- the device must have the signs "State Register" and "Service".
The device is deregistered in such cases:
- the organization ceases to operate;
- the installation location of the CCP has changed;
- the legal address of the enterprise has changed;
- there were malfunctions in the work;
- the device was excluded from the register;
- the owner has changed;
- the depreciation period has expired (7 years).
If an organization operates without a cash register, it faces a fine. If the violation is the first, then a warning may be issued.
Also, penalties will arise if an unregistered cash register is used or if the cashier punched the check and did not give it to the buyer.
For individual entrepreneurs the amount ranges from 3 thousand to 4 thousand rubles, for organizations - 30,000-40,000 rubles. When using a cash register, there are positives and negatives.
Benefits include:
The disadvantages are:
What it is
Cash register equipment - a machine that is equipped with memory; a device for calculating and issuing checks to customers.
In order for the engine speed to be regulated, a KKT controller is used. There are many models of the device, it is necessary to select the best option for the cash register.
Fiscal memory is a set of tools that provide registration and storage of data necessary for accounting for finances or payment using a payment card.
Purpose of the object
Cash registers are used for the following purposes:
- keeping accurate records of revenue;
- increasing the productivity of employees;
- reduction of errors in the calculation for the purchase;
- improvement of sanitary conditions and hygiene during the sale;
- reduction of time for calculations of sums.
The cash register performs the following functions:
- revenue accounting in automatic mode - by waiters, sections, cash desk;
- storage of information about revenue;
- check printing;
- registration of weight and cost of goods;
- processing products that are returned.
The main purpose is to control the circulation of products and goods. Also used for financial settlements with people during the provision of services or sales.
Current regulatory framework
The operating rules are contained in, which was developed by the Department of Finance on August 30, 1993.
reads:
- when using a cash register, it is necessary to register it with the tax office;
- ensure the serviceability of the device, use it in the implementation of calculations;
- issue a check to the buyer when paying for the purchase;
- maintain and store documentation related to the CCP.
Articles federal law № 54:
According to order No. VG-3-14/36 of the State Tax Service, issued on June 22, 1995, the cash register must be registered with the tax service.
The use of cash registers is subject to the following laws and regulations:
- Federal Law No. 54 "On the Application of CCP".
- "On the procedure for the implementation of cash financial settlements".
- Typical operating rules.
- Technical requirements.
Emerging nuances
There are certain nuances when using CCT. They concern individual entrepreneurs. If he does not pay, then it is mandatory to use a cash register.
In the case of taxation, it is not necessary to establish a CCP. To keep records, it will be enough to use a check machine.
It does not need to be registered or registered. The only drawback is that in some cases the check of the machine does not have legal force.
Almost all cash registers have a warranty sticker, so you don’t need to conclude a separate one.
Any KKM model is subject to fiscalization - actions aimed at setting up the device, its launch and operation. Without this procedure, you will not be able to start using the device.
After fiscalization, you can knock out checks that contain the following information:
- the name of the enterprise or individual entrepreneur;
- organization code;
- KKT serial number;
- date and time of purchase;
- check number.
The check must be paid at the time of issue of the goods. To do this, you can put a stamp on it or tear it in a specially designated place.
Types of CCP
The classification of types of cash registers depends on the design and scope of their application. According to the type of functioning, devices are divided into autonomous and fiscal.
The first type works offline. For the device to function, you need to charge it from time to time. Used for both input and output. Keyboard included.
The only negative is that there is no list of purchased goods in the receipt. The advantage of the device is that the device does not need to be tied to trading software. This type is ideal for those who work on the road.
The next type is the fiscal registrar. Works as an output device. It is not intended for input, since there are no buttons on it. According to the scope of application, CCP is divided into vehicles for trade, provision of services, hotels and restaurants, and sale of petroleum products.
By design there are:
According to the number of keys - one-, two-, four-key. By the number of registers - with two, three, etc. Types of cash registers differ from each other in the following parameters:
- the number of operations performed;
- the number of cashiers and sections;
- the capacity of the amounts that are entered;
- the number of prices;
- types of documents that are generated.
Registration in the public register
Registration of the cash register is carried out in the tax office. After passing the mandatory procedures, the inspector issues an identification card.
It must be stored at the address that will be indicated. Keep the card throughout the use of the cash register. After receiving the card, its owner becomes a tax payer.
During the first visit to the service, it is necessary to prepare the following documents:
- technical support agreement;
- cash register;
- statement.
If the address of the organization, its name or owner changes, it is necessary to re-register. It is carried out at the address where the card was issued for the first time.
As soon as the documents are submitted, within 10 days the inspector will conduct an inspection, after which the re-registration process will begin. Upon completion, a new card will be issued.
You will need such documents - an accounting coupon for the device, an operating agreement, an application. Before applying for re-registration, you need to find out the requirements of the inspection.
- documents are not provided in full or contain incorrect information;
- if the type of CCP is excluded from the register;
- the device is wanted;
- no contract with technical service;
- reporting tapes are not reliable or printed by another cash register.
During registration, the following data is entered in the state register - the brand and name of the manufacturer, the version of the program software, the type of activity and the taxation regime (of the enterprise that serves the CCP), the registration period.
Step-by-step instructions for registering the device:
- Purchase of a cash register. When choosing a model, you need to pay attention to the fact that the equipment has a sticker "State Register".
- Conclusion of a maintenance agreement. Do this in the city where the CCP was bought.
- Registration. Individual entrepreneurs register at the place of their registration, enterprises - at the place of installation of the device.
- Visit to the tax office with documents.
- Fiscalization.
- Entering data into .
- Getting a registration card.
Registering a cash register will not work without an electronic control tape. This is a device that records the operations performed by the machine.
The service life is a year and a month, after that the control - the cash machine is blocked. Any CCP model must be included in the register for a certain period. It can be extended upon expiration.
Preparation for work
It is allowed to work on cash registers for those who have studied the model rules and have been trained. It is necessary to install a cash register in such a place that buyers can see the amount of the purchase. Preparation for work must be carried out every day.
The machine is wiped from dirt, refueled with tape (for checks), the dyeing mechanism is checked. To fill the check tape, you need to open the door of the mechanism, move the handle down and put on the tape.
It is necessary to plant in such a way that the winding is carried out against the clock. Before connecting the machine to the mains, be sure to check that the electrical plug and cord are in good condition.
Operating rules
Working with stand-alone cash registers is not easy. When setting up the equipment, employees tell the operating rules.
These are:
- the technique must be positioned so that the buyer has the opportunity to see the amount that breaks through;
- before starting to work, the cashier is obliged to check the equipment for serviceability, determine the correctness of the settings - date, time, and others;
- during the purchase, the cashier-operator tells the buyer the amounts, takes the money and only after that punches the check;
- the check is given along with the change, the money for the purchase is put in the box;
- if the paid goods are returned, then it is necessary to give a check. Under the supervision of the administrator, the client is given money. Based on the check at the end of the shift, a return act is drawn up;
- at the end of the working day, the proceeds are given to the administrator or senior cashier, the data is entered in a special book.
The operation of the device is possible only after it has been put into maintenance and registered with the tax authorities.
Everyone who works with the cash register has their own responsibilities.
The director of the organization (or deputy) is obliged:
- turn on the cash machine and take readings in the presence of the cashier, then compare them with the data recorded in the log for the past day;
- if the indicators match, enter them in the log for the current day;
- provide the cashier with coins, banknotes of different denominations;
- advise the employee on the rules of work on the device.
Cashier Responsibilities:
- prepare the cash register for work - wipe the dust, insert the tape, set the date and time;
- do not leave the device unattended or leave without warning the authorities;
- you can not change programs yourself;
- it is forbidden to keep personal finances in a cash machine;
- must prepare the proceeds for delivery.
FAQ
Those who use cash registers in their activities sometimes have questions. Let's consider them.
| Question - erroneous clicking on the payout from the cash register | Answer - you can do it as follows - make a contribution for the same amount and write an explanatory note addressed to the head |
| The parish was opened by the previous shift | Can't be corrected |
| The device shows a ZPR error - 3 | You need to visit the tax office, take the password from them and enter it |
| The receipt is printed blank | You need to make sure that the paper type is used for this model of cash register |
| Receipt duplication | It won't work |
| Wrong check | You need to withdraw money from the cash register and deposit it again |
| Will it be possible to withdraw the cash collection on another day? | Yes |
| Buttons do not respond | Take it to a service center for diagnosis. |
| The check has broken through and after that a question mark pops up | Operator password required |
Who needs to apply
Such machines should be used by any organization that sells goods, provides services and performs work, regardless of the legal form.
CCP will not be needed in small trade, in the market, exhibitions, work in stalls. Also, there is no need for an apparatus for trading from tanks, receiving glass containers, selling lottery tickets, newspapers and magazines.
You can not use the cash register in such cases:
- if an individual entrepreneur or enterprise is located in hard-to-reach places;
- the type of activity is contained in the list of those who are allowed not to use the technique;
- when using strict reporting forms;
- if an individual entrepreneur or organization pays UTII.
The registration card has a date; after the expiration date, the cash register cannot be used.
What you need to know LLC
A limited liability company is obliged to keep accounting records - bank, cash desk, make settlements with product suppliers, submit to the tax office
Online trading must also be carried out using a cash register, since an online store does not fall under the UTII regime.
The operation of the "Cashier" mode
Checkout mode is the main one. In this mode, the cashier punches the money and issues a check to the client.
Thus, the use of cash registers is mandatory for both organizations and individual entrepreneurs.
Before starting work, you must familiarize yourself with the rules of operation. The cash machine is subject to registration with the tax office.
When using CCP, it is important to comply with legal requirements. If the technique is faulty, it is not allowed to use it. Otherwise, you face a fine.
In accordance with the current legislative norms, all individual entrepreneurs, legal entities conducting commercial activities must use cash registers. Such devices have their own characteristics, they must be taken into account. We should not forget about the need to carry out timely ...
At the legislative level, the need to carry out the procedure for registering cash registers is fixed. The use of such equipment is strictly necessary to maintain commercial activities in accordance with the legislation in force on the territory of the Russian Federation. All questions related to the use and...
Today we will consider the topic: "amendments to the law on cash registers, what has changed for online cash registers from July 1, 2019 - 2020" and analyze based on examples. You can ask all questions in the comments to the article.
Good news came from the Ministry of Finance. The department decided to abolish online cash register s for entrepreneurs until 2020, RBC reports.
From July 1, 2019, entrepreneurs without employees had to switch to online cash desks. According to the head of the Ministry of Finance, the introduction of online cash registers for individual entrepreneurs is premature, it is necessary to postpone the entry into force of the law to 2020.
No video.
"To postpone the mandatory use of cash registers by such taxpayers, individual entrepreneurs, for a year," Siluanov said.
The table shows the timing of the transition to online cash registers.
Registration of old-style cash registers is terminated
All taxpayers (except those who work for UTII, PSN or issue BSO) are required to transfer data online.
Those working on UTII and PSN, as well as those who, when providing services to the population, issued BSO are required to switch to new cash registers
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Who must use online cash registers from July 1, 2019?
The essence of online cash registers is the transfer of sales data via the Internet to the tax office and buyers. For certain categories of taxpayers, the postponement of the use of online cash registers has been extended until July 01, 2019. Who will be required to use online cash registers from July 1, 2019?
A number of companies and individual entrepreneurs, for which a deferral of the use of online cash registers has been introduced, must prepare to work with online cash desks by July 1, 2019 (purchase equipment, register cash registers). The basis is subparagraphs 1,3,4 of part 7.1, part 7.3, 8,11,11.1 of article 7 of the Law of July 3, 2016 No. 290-FZ, paragraph 5 of art. 1 of the Law of July 3, 2018 No. 192-FZ, letter of the Ministry of Finance of the Russian Federation of July 18, 2018 No. 03-01-15 / 50059.
No video.
1) Organizations and entrepreneurs on UTII that provide the following services:
– household;
– veterinary;
- car service;
– paid parking and transportation;
– distribution and placement of advertising on structures and transport;
- on temporary accommodation and residence;
– rent trading places and land plots for a trading network.
Today, these categories of taxpayers have the right to work without online cash desks, subject to the issuance of a payment document (sales receipt, receipt, etc.) at the request of the buyer.
2) Entrepreneurs on UTII and a patent who are engaged in retail trade and catering and do not have hired personnel. Individuals who carry out the following activities are eligible for the exemption:
– retail trade through objects of stationary trading network with a floor area of not more than 50 sq. m for each object of trade organization;
- retail trade through the objects of a stationary trading network that do not have trading floors, as well as through the objects of a non-stationary trading network;
- catering services through facilities with an area of \u200b\u200bthe hall for serving visitors not more than 50 sq. m for each catering facility;
- catering services through catering facilities that do not have a customer service hall.
3) Entrepreneurs on a patent who carry out the following activities:
– hairdressing and cosmetic services;
– repair and Maintenance household radio-electronic equipment, household machines and household appliances, watches, repair and manufacture of metal products;
– maintenance and repair of vehicles and motor vehicles, machinery and equipment;
– provision of motor transport services for the transportation of goods by car;
– provision of road transport services for the transportation of passengers by road;
– veterinary services;
- conducting classes on physical culture and sports;
– provision of services for the transportation of passengers by water transport;
– provision of services for the carriage of goods by water transport;
- hunting management and hunting;
– engaging in medical activities or pharmaceutical activities by a person who has a license for these types of activities;
– rental services;
– production of dairy products;
- commercial and sport fishing and fish farming;
– repair of computers and communication equipment.
