Is it possible for legal entities or individual entrepreneurs to work without a cash register? Regulatory regulation of the right to use a sales receipt instead of a cash receipt

If you are just starting your business, then you probably already know how difficult it is to understand all the legal subtleties and rules, because any violation of them is punishable by fines. So, a simple question - is a cash register needed for an individual entrepreneur - can lead to a dead end. In this article we will tell you what types of activities give an individual entrepreneur the right to work without a cash register and not be afraid tax audits. If in your case the use of a cash register is mandatory, then we will give recommendations on how to choose and register it correctly.

Before we talk about whether an individual entrepreneur can work without a cash register without fear of fines, let’s discuss what is meant by this concept. Many novice entrepreneurs mistakenly classify any equipment that prints checks as cash register equipment (cash register equipment), although this is not the case.

A cash register (cash register, cash register, fiscal registrar) is a type of office equipment, the principle of operation of which is clearly regulated by federal law 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) settlements using payment cards". This is the main tool with which the tax office monitors the completeness and correctness of an entrepreneur’s payments to clients.

The main feature of cash register systems, which allows regulatory authorities to carry out inspections, is the presence of a fiscal memory in the equipment, access to which is protected by a password. This code is known only to tax office employees, so the entrepreneur will not be able to independently delete or change the data registered by the cash register.

An alternative to a cash register is SSO (strict reporting forms), for example, tickets for transport, cinemas, receipt books for paying for housing and communal services. Such “manual” checks must have a unique series and number, have a number of attributes that allow identifying the place of issue (name of the legal entity and address of the retail outlet), date, type and amount of the transaction. The development of technology has led to the emergence of not only printing BSOs, but also hardware rooms made with special equipment. Recently, BSO-123 has become increasingly widespread, for printing which all you need is a printer, a computer and access to an online system.

Is an individual entrepreneur required to have a cash register?

So, you are opening your own business and want to find out whether an individual entrepreneur is required to have a cash register, or whether you can get by with strict reporting forms. Mentioned earlier 54-FZ obliges all organizations that provide for settlements with clients to use cash register systems:

Test: do you need a cash register?

Cash register equipment is used on site Russian Federation mandatory for all organizations and individual entrepreneurs when making payments, except in cases established by this Federal Law.

IN general case It doesn’t matter what form of ownership is chosen for the organization: LLC or individual entrepreneur, it is mandatory to keep records of your transactions using cash registers. However, if we talk about exceptions to this rule, then individual entrepreneurs have more opportunities not to purchase expensive cash register equipment and register it.

Legal reasons not to purchase cash registers

There are many situations when using a cash register is difficult for an entrepreneur. It is difficult to imagine a trade tent at a fair equipped with everything necessary to connect a full-fledged cash register, or repair team, carrying a cash register with it. Moreover, the inconsistent income of small entrepreneurs may not even cover the costs of maintaining fiscal equipment.

On the other hand, some types of taxation make it unnecessary for the tax office to strictly control the receipts to the organization’s cash desk. These include UTII and the patent system, since income is not the basis for calculating tax payments in these cases.

Taking all this into account, 54-FZ stipulates a number of cases when The absence of fiscal equipment at an individual entrepreneur or organization is absolutely legal and will not entail fines:

An individual entrepreneur without a cash register pays taxes according to the PSN (patent system);
The organization trades through machines (payment terminals, etc.);
An entrepreneur or LLC works on UTII (in some regions, authorities do not allow using this opportunity);
Individual entrepreneurs operate without a cash register in remote areas where there is no access to communication networks;
When making payments by electronic means of payment;
When selling religious attributes, newspapers and magazines, selling from trays and peddling, on trains, from tank trucks, selling seasonal products (for example, melons);
When providing services to the population ( renovation work, plowing and sawing, key making, shoe repair, jewelry, porter services, etc.).

The sale of excisable goods deprives the entrepreneur of the right to work without a cash register: in in this case The use of cash register is mandatory.

And if the individual entrepreneur is simplified, do you need a cash register?

STS (simplified taxation system) is perhaps the most popular form of tax payment among Russian entrepreneurs. UTII and PSN (imputed tax and patent system) are more profitable, but they impose strict restrictions on the types of activities of individual entrepreneurs, the size of the retail space (UTII) or the number of employees (PSN).

When choosing a simplified tax system, the number of employees and annual income play a role, but the established restrictions (less than 100 people and 80 million rubles, respectively) allow the majority of Russian entrepreneurs to use a simplified system. And many of them, when registering, have a question: if the individual entrepreneur is simplified, is a cash register needed?

We have already said that only individual entrepreneurs working under the patent system or located on UTII do not need to use cash registers. Entrepreneurs in other taxation systems (OSNO, simplified tax system, unified agricultural tax) do not have such concessions. However, exceptions that relate to the types or place of activity apply to organizations of all types of taxation, including simplified ones.

Which cash register to choose for an individual entrepreneur and how to register it correctly?

If you answered positively to the question whether in your case an individual entrepreneur is required to have a cash register, then you need to understand: it is not enough just to purchase and connect a cash register, you also need to register it correctly and carry out timely maintenance. Without these procedures, the tax office will consider that you are violating the law and have the right to issue a fine.

To avoid unpleasant consequences, you should carefully consider the installation of the CCP:

First stage- selection and purchase of the device. There is no clear answer to the question of which cash register to choose for an individual entrepreneur. You can buy new or used equipment, a fiscal recorder or a full-fledged cash register, with or without a cash drawer. The main requirement is that the purchased model must be included in the “State Register of Cash Register Equipment”. If your cash register is not on this list, the tax office will not give permission for registration, and you will only lose money. That is why you should purchase the device only from certified service centers, which will not only sell the equipment, but will also carry out service.
Second stage- registration of cash register with the tax authorities. To do this, you will need a device passport, an application and an agreement with the central service center. A tax officer will inspect the device and protect it from hacking. secret code, will put a seal on the body. Only after this the equipment can be considered registered.
Third stage - correct use KKM. In addition to printing a check, the entrepreneur is required to keep a number of journals, make reports, open and close shifts. In addition, the service center is required to carry out annual maintenance of the device.

So, can an individual entrepreneur work without a cash register? Yes, it can, if its activities qualify for the exceptions specified in federal law. However, abandoning expensive fiscal technology does not allow an entrepreneur to make calculations in an arbitrary manner. The organization is obliged to issue clients checks, receipts of a certain form (BSO), which confirm the fact of purchase or payment for services. In addition, the use of check printing machines makes it easier for an entrepreneur to record transactions and control income.

An online cash register is a device that issues a cash receipt and transmits information about the sale to the tax office via the Internet. Since the middle of last year, most retailers have switched to such equipment. In 2018, further changes were made to the law on the use of cash register systems.

Cash register and tax regimes

The new procedure for using online cash register systems in 2018 for different categories of taxpayers accepting payment in cash and by card depends on the tax regime of the seller.

Until 2017, many entrepreneurs and organizations could operate without cash registers. When paying for services to the population, instead of a check, they issued (a strict reporting form). In addition, all traders on and PSN had the right to accept payment for goods without any documents. Only if the buyer requested a sales receipt was issued to him.

The reason for such relaxations is that PSN and UTII for tax purposes take into account:

potential annual income for PSN;
income that is imputed (i.e. assumed) for payers of the single tax on imputed income (UTII).

But in the simplified taxation system, as well as in OSNO and Unified Agricultural Tax, indicators of actually received income are used to calculate the tax base. From cash registers of the old model, no more was required; information on sales volumes was recorded in the EKLZ (electronic control tape).

The use of cash register systems for processing cash payments for UTII in 2018, as well as for individual entrepreneurs with a patent, depends on whether they have employees. If there are workers in the trade or catering industry, then new cash desks for these modes are needed from July 1, 2018. Moreover, real income on UTII and PSN will still not be taken into account when calculating taxes. New cash registers for these special regimes are being introduced in order to ensure consumer rights.

Although more businessmen are now using new cash registers, there are still situations when cash registers do not need to be used for cash payments. This limited list is given in Article 2 of Law No. 54-FZ of May 22, 2003 on the use of cash register equipment. Among them:

sale of newspapers, magazines and related products in specialized kiosks;
sale of tickets in public transport;
trade from tanks with kvass, milk, vegetable oil, live fish, kerosene;
sale of seasonal vegetables, fruits, melons;
peddling trade of certain goods;
sale of medicines in rural pharmacies, etc.

With regard to trading in markets, the requirements have been tightened - both for trading places and categories of goods. Thus, the Government has developed non-food products that cannot be sold in markets without cash registers. Regardless of the type of retail outlet, you will have to use cash register systems when selling clothing, leather goods, furniture, wooden products, carpets, rubber and plastic products and other things (17 product groups in total).

Order No. 616 of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 allows the use of old cash register models in populated areas with a population of up to 10,000 people instead of online cash registers.

An important innovation for online stores - from July 1, 2018, it will be necessary to use cash registers in cases of online payment by card or through services such as Yandex Cashier. The buyer receives only an electronic receipt. Previously there was no such requirement. For online fiscalization, you can use the Yandex.Checkout solution with a partner cash register or your own option, for example, sending checks using a CMS or CRM system. Yandex.Checkout will transmit information about orders and payments to your cash register and inform the store about successful payment and receipt registration.

If you provide remote services/sell goods and have not yet connected Yandex.Checkout, we advise you to do so right now. Today, this is the payment service most adapted to the new law. By submitting a request using the button below, you will receive 3 months of service on a premium tariff with a minimum percentage (the connection itself is free):

When to switch to a new cash register

Transition deadlines online cash register depend on the taxation regime and the type of activity. Let us remind you that those who trade on the simplified tax system, OSNO and unified agricultural tax have been using online cash registers since mid-2017. If you are engaged in trade or catering on UTII and PSN and at the same time have employees, you need a cash register from July 1, 2018. If there are no employees in these modes, that is, you trade or provide catering services yourself, then the deadline for switching to cash registers is July 1, 2019.

During the same period - from July 1, 2019 - everyone who provides services to the public under any taxation regime must switch to online cash registers with the issuance of a printed strict reporting form. For clarity, we present the features of using CCP in the table.

Requirements for the online cash register

What is an online cash register? The simplest explanation is a cash register that operates online, i.e. connected to the Internet. Information about the purchase is transmitted to the fiscal data operator, who sends confirmation that the information has been accepted, and the receipt is assigned a fiscal attribute.

New cash registers must meet the requirements given in Article 4 of Law No. 54-FZ.

have a case with a serial number;
there must be a real time clock inside the case;
have a device for printing fiscal documents (internal or external);
provide the ability to install a fiscal drive inside the case;
transfer data to a fiscal drive installed inside the case;
ensure the formation of fiscal documents in electronic form and their transfer to the operator immediately after entering the data into the fiscal drive;
ensure printing of fiscal documents with a two-dimensional bar code (QR code no less than 20 x 20 mm in size);
receive confirmation from the operator of receipt of data or information about the absence of such confirmation.

In addition, separate requirements are established for the fiscal drive itself (Article 4.1 of Law No. 54-FZ), which must:

have a case with a serial number and manufacturer's seal and a non-volatile timer;
provide information security fiscal data and its encryption;
generate a fiscal attribute of no more than 10 digits in length for each fiscal document;
ensure authentication of the fiscal data operator and verification of the reliability of his confirmations;
create records in the memory of cash register equipment;
comply with the information exchange protocols established by Article 4.3 of Law No. 54;
have a document key and a message key of at least 256 bits in length;
provide the ability to read fiscal data recorded and stored in memory for five years from the end of operation.

The register of cash registers that meet the requirements of online cash registers and are allowed for use is published on the official website of the Federal Tax Service. Before you decide on your own which cash register (cash register) you can use, be sure to make sure that the selected model is in this registry.

Costs for online cash registers

The new cash register, as well as the implementation of changes adopted by the law on cash registers, will require certain expenses from sellers. Moreover, here it is necessary to take into account not only how much the online cash register costs, but also the costs of the services of the fiscal data operator (FDO).

OFD is an intermediary that receives data from an online cash register via the Internet and then transmits it to the tax office. The operator can only be a specialized commercial organization, fulfilling the technical and information requirements of the Federal Tax Service. For violation of the procedure for data transfer, their safety and security, the OFD may be fined a large amount (from 500 thousand to 1 million rubles).

Naturally, operator services will cost money. To attract customers, most operators offer low tariffs for the first year of service - from 3,000 rubles for one device, i.e. The cost of services depends on the number of cash desks. In the future, it is expected that the service will increase to 12,000 rubles per month.

Please note: the fiscal data operator must be selected only from the official list posted on the Federal Tax Service website and having permission for such activities.

As for the costs of the device itself, if you already have one, it is possible that you can upgrade it rather than buy a new one. Find out how your cash register equipment matches mandatory requirements and the possibility of installing a fiscal drive instead of the ECLZ is available from the manufacturer or operator.

In the table we have given the approximate cost of an online cash register and the first year of its operation.

Thus, the replacement of cash registers occurs gradually. The final transition to online cash registers is expected to be completed in mid-2019.

To pay insurance premiums, taxes and non-cash payments, we recommend opening a current account. In addition, many banks provide preferential terms of service. Thus, for users of our website, Alfa-Bank provides 3 months of completely free service and free connection to online banking.

The question of whether cash register equipment (CCT) is necessary is asked by almost all simplifiers. Maybe somehow we can do without it? Let's look at the main points.

Simplified and cash register: do you need a cash register or not?

This question is answered by Law No. 54-FZ of May 22, 2003 (as amended on July 3, 2016), which regulates the use of cash register equipment when making payments in cash or using electronic means of payment. Moreover, you need to look at the latest version of the law, which introduces mandatory use. According to the text of the regulatory act, the obligation to use a cash register applies to all organizations and individual entrepreneurs selling goods (work or services), if payment is made in cash, by bank card or electronic means of payment. But as always there are a few exceptions.
Exception #1: if you make all payments through a current account - by bank transfer. Yes, in this case, CCT is not required; in fact, then you simply don’t need it. But there is another question: are all your clients ready for such payment terms? For example, making cashless payments with individuals can be problematic.

Exception #2: when providing services to the population, you have the right not to use cash registers, but then you must write out a strict reporting form (by the way, there are their own regulations regulating the form, accounting, procedure for their storage, as well as destruction). The exception is valid until 07/01/2018.

Important! If, according to the old version of the law, you could not use cash register systems when providing services to the public and issued an appropriate strict reporting form upon receipt of payment, then this right remains with you until July 1, 2018. From July 1, 2018, you will also be required to use a cash register.

Exception #3: if you operate in geographically remote places (the list is approved by law), you are obliged to issue a payment document upon the client’s request. If your area is not on this list, you need a cash register.

Exception #4: pharmacy and paramedic stations in rural areas.

Exception #5: if you carry out some specific activities.

Among them:

sale by a driver or conductor in the cabin of a vehicle of travel documents/tickets and coupons for travel to public transport;
trade at retail markets, fairs, and exhibition complexes (but if we are talking about a store, kiosk, pavilion, tent located at such a market or fair, then the exception does not apply and a cash register is needed);
sale of ice cream and soft drinks on tap at kiosks;
trade from tanker trucks in kvass, milk, live fish, seasonal trade in vegetables;
acceptance of glassware and waste materials from the population, with the exception of scrap metal and precious stones;
shoe repair and painting;
plowing gardens and sawing firewood;
leasing to individual entrepreneurs residential premises owned by right of ownership.

The entire list can be found in paragraph 2 of Art. 2 of the law mentioned above.

Exception #6: CCT may not be used when providing services for conducting religious rites and ceremonies, as well as when selling religious objects and related literature in religious buildings/structures and related territories.

In the end, it turns out that neither legal form, nor the application of the simplified tax system are not considered factors in the mandatory use of cash register equipment; attention should be paid to the type of activity and place of its implementation.

Exception #7: (in theory, this does not apply to simplifiers): if you pay tax on an imputation or a patent, then the use of CCT is also not mandatory. But the buyer has the right to demand, and in this case you are obliged to issue a sales receipt or a similar document. The exception is valid until 07/01/2018.

Important! With UTII and a patent, you may not use cash registers, provided that you issue a payment document at the client’s request. This right remains with you until 07/01/2018. From July 1, 2018, you will also be required to use a cash register.

If you belong to one of these exceptions, then you do not need to purchase a cash register and deal with subsequent matters related to its registration. For all other simplifiers, this is a mandatory requirement.

Pay attention!

If you are located in an area remote from communication networks (again, the area must be on the list approved by regional authorities), then you must use a cash register, but are not required to transmit fiscal documents to the tax office in electronic form through a fiscal data operator.
Exceptions No. 3, 4 and 5 do not apply to those who use for settlements automatic device or sells excisable goods. It is especially important that if you sell cigarettes, beer, other alcoholic products, some medicines etc. - that is, everything that falls into the classification of excisable goods - you must use the cash register.
CCT is not used when making payments using electronic means of payment without its presentation between organizations and/or individual entrepreneurs.

Cash register and online store

An online store needs a cash register. There is some confusion here, but the rules are the same as described above. Many Internet entrepreneurs are confused next feature: the buyer places an order online and you physically cannot issue a receipt after receiving the money.

Firstly, online ordering is not equal to cashless payment. Of course, if all transactions with your clients are carried out by bank transfers, then cash register is not needed. This is exception number 1 stated earlier.

Secondly, the problem with the receipt being knocked out when paying for an order online has actually been resolved. The check must be generated at the time of payment, and if the client pays online, then you generate the check online - since now you can generate it online electronic form and send to the client's email. If you only perform such calculations, then you can install a cash register model that does not include a printing device, since you simply do not need it.

Well, when a check is issued by a courier (when payment is made in cash upon delivery), a cash register is, of course, needed. The courier must have the cash register with him. If you don’t want to bother with mobile cash registers, contact courier services delivery, they will issue checks.

If the point was previously unclear: is it necessary to use cash register systems when making payments by electronic means of payment, then the Ministry of Finance, in its letter No. 03-01-15/3438 dated January 23, 2018, gave detailed explanations and answered this question affirmatively - Yes, it is necessary! But at the same time, the same conditions remain, for those who, according to current legislation, may not apply CCP until July 1, 2018.

Mandatory CCP registration process

Yes, cash registers need to be registered, although now this can be done electronically through the cash register office or on paper, but you can submit an application to any territorial tax authority.

The general procedure for registering a new cash register is as follows:

buying a new cash register or upgrading an old cash register;
purchase a fiscal storage device;
enter into an agreement with the fiscal data operator (FDO);
submit an application to the tax authority;
receive the registration number of the cash register from the tax authority;
write down the received number, as well as data on the organization (by individual entrepreneur) in the fiscal drive;
generate a registration report and submit it through the CCP or OFD office to the tax office;
You receive a CCP registration card.

Now you can be checked and fined for violations of the use of cash register systems. For the amounts of fines, see Art. 14.5 Code of Administrative Offenses of the Russian Federation.

Until recently, many were interested in the question. But since 2017 for individual entrepreneurs accepting cash payments for goods or services, a full-scale transition to a new type of cash register begins. In 2017, online cash registers for individual entrepreneurs will begin to transmit information about retail sales to the tax office immediately at the time of purchase.

Who should switch to online cash register from the new year, and who will the changes affect later? Find out all the latest news about the procedure for using cash register equipment.

What are online cash registers

Online cash register. The new procedure for using cash registers obliges the use of only online cash registers for cash payments. There is no need to explain to anyone what online is – these are activities or operations carried out in real time via the Internet.

Old-style devices that work with EKLZ (electronic control tape protected) can only accumulate sales data in their fiscal devices. Between the seller working on a new type of cash register and the tax office there will be an intermediary - a fiscal data operator (FDO). This is a specialized commercial organization with qualified personnel and the necessary technical specifications for receiving and transmitting data electronically.

When conducting an online sale, the cash register sends a request to the fiscal data operator, who accepts it, creates a fiscal sign for the cash register receipt and confirms acceptance of the data. Without confirmation from the OFD, a receipt will not be generated and the purchase will not take place. Then the operator transmits systematized information about the payments made to the tax office, where they are stored. It is expected that the sales process will last only one and a half to two seconds longer than it does now.

How does the online cash register work?

Cash desks connected to the Unified State Automated Information System already operate approximately according to this principle when selling alcohol. A special device similarly transmits a request via the Internet to confirm the legal origin of each bottle and receives permission to sell or refuse if the alcohol is adulterated.

What caused the transition to new cash registers?

The initiative to switch to new cash registers since 2017 belongs to the Federal Tax Service. Tax authorities consider the main advantages of innovations to be:

Transparent accounting of sellers' income;
Increase in tax revenues;
Reducing the number of inspections;
Receipt by consumers additional features to protect your rights.

The introduction of online cash registers began as an experiment conducted by the Federal Tax Service in Moscow, Tatarstan, Moscow and Kaluga regions for six months, starting in August 2014. Although just over 3 thousand cash register units were tested as part of the experiment, the organizers concluded that the idea was viable and proposed to implement it at the legislative level.

The bill twice received a negative opinion from the Ministry of Economic Development, and business has repeatedly opposed the introduction of innovation funds. As a temporary concession, the tax authorities decided to introduce new cash registers in 2017, and not in 2016, as originally planned. As a result, the law was adopted in the third reading on June 14, 2016 under No. 290-FZ and it is now in force throughout the Russian Federation.

How to register an online cash register with the tax office

Who should switch to the new CCP

And now more about who should install a new CCP in 2017. The answer to this question depends on what tax regime the seller operates in, what goods and under what conditions he trades.

Payers of the simplified tax system, OSNO, unified agricultural tax

Switch to a new cash register from July 1, 2017 Everyone working for the simplified tax system, OSNO and unified agricultural tax is required. These taxpayers still use cash registers, so this requirement will not be news to them. Registration of old-style cash registers ceases from February 1 and until July 1, 2017, all sellers already working with a cash register must upgrade their equipment or purchase new ones.

Entrepreneurs on UTII and PSN

Payers of UTII and PSN, who are not yet required to issue cash receipts, online cash register will be required from July 1, 2018, so they have another year and a half left. During the same period, the issuance of strict reporting forms () of a printed sample when providing services to the public is stopped. From now on, BSO must be issued using a new automated system, which is also considered cash register equipment.

In total, the latest news about the timing of the introduction of new cash registers from 2017 can be summarized in the following table.

List of those who need cash registers since 2017 retail sales will not be required, significantly reduced. Thus, those selling at markets are removed from it if the goods are included in the list prepared by the Government of the Russian Federation (carpets, clothing, shoes, furniture, rubber and plastic products, etc.). So far, only a draft Resolution has been developed, but there is a high probability that it will be adopted.

The list of situations in which online cash registers have not been used since 2017 is given in the latest version of Article 2 of Law No. 54-FZ dated May 22, 2003 (for full list refer to the original source):

Sales of printed materials in kiosks, if they account for at least half of the turnover;
Sale of securities, tickets and coupons for travel on public transport, provided that they are sold directly in the vehicle;
Catering services in educational institutions during school hours;
Trade at fairs, retail markets, exhibitions at some retail locations (except for shops, auto shops, containers, pavilions, kiosks, tents);
Sales of ice cream and soft drinks by the glass;
Trade from tanker trucks with milk, kvass, vegetable oil, live fish, kerosene;
Sale of vegetables, fruits, melons in season;
Carry-out trade, except for goods requiring special conditions storage and sales;
Sales of folk art products by the manufacturer themselves;
Shoe repair and painting;

Amendments to Law 54-FZ “On the Use of Cash Register Equipment” have come into force: from 2018 introduction of cash registers even affected entrepreneurs in special regimes. In 2019, everyone should install a cash register.

The transition to a new cash register is a step-by-step process. Buying new equipment is not enough. To print product names on receipts, you need a cash register program. Try it free application Cash desk MoySklad - it supports this and all other requirements of 54-FZ.

Who should use cash registers from 2019?

Have cash registers been introduced for individual entrepreneurs since 2018? What should an individual entrepreneur do in 2019?

provides services to the population, issuing them with strict reporting forms. Read more about
applies UTII and PSN, works in retail or catering and has no employees.

The rest were supposed to install a new CCP by the summer of 2018.

From July 1, 2019, no entrepreneur has the right to make payments without using new cash registers.

Cash register for individual entrepreneurs since 2018: latest news

From January 1, 2019, the online cash register must support the fiscal data format 1.05 and the VAT rate of 20%. It will not work without updates.
The concept of calculations has been changed. Now these include not only the movement of cash, but also the offset of prepayment and the receipt of other things for the goods.
Once your online payment has been received, the check must be generated no later than the next business day.
From July 1, 2019, when setting off an advance payment, you will need to punch two checks: when receiving money and when transferring goods.
Individual entrepreneurs on imputation or patent can return up to 18,000 rubles in the form of tax deduction for purchasing or setting up a new cash register.
Entrepreneurs and companies under special regimes (USN, UTII and patent) will be fined up to 10,000 rubles for using fiscal drives for 13 months. The tax office has clarified that small businesses can only apply FN for 36 months.
Since 2017, you can register a cash register via the Internet - it’s convenient and fast. More information about registering a cash register >>
If an entrepreneur does not comply with the requirements of 54-FZ, he faces a fine of up to 50% of the amount received while working without a cash register (but not less than 10,000 rubles). Since July 2018, individual entrepreneurs can be fined 10,000 rubles for making payments through cash register systems that actually did not exist, as well as for incorrectly labeled goods indicated on a receipt - 50,000 rubles. The same fine threatens for untimely transmission of fiscal data.

What can you do right now?

In 2018, almost all entrepreneurs were required to register a cash register. In total, according to experts, this year we switched to new order about 1 million businessmen. Other entrepreneurs must install the cash register by July 1, 2019. We recommend that you think about cash register equipment now: there may be a shortage of fiscal drives and new models. Postponing a purchase is dangerous: as last year’s practice showed, most entrepreneurs wait until the last minute - and there are more than 1 million of them!

Will the new rules affect online stores and vending companies?

Yes, online stores must also install cash register systems. A receipt is always needed - even when the client pays for a purchase remotely with a card. In such a situation, you need to send the document to the buyer’s email. If delivery is made for cash, the courier issues the receipt.

Vending machines could operate without cash registers until July 1, 2018. But if you are an individual entrepreneur without employees, you may not set up a cash register until July 1, 2019.

What cash registers can be used in 2019?

All CCP models approved for use are in the register on the Federal Tax Service website. Since 2017, online cash registers must be connected to the Internet - an Ethernet port and a built-in GPRS or WiFi modem have been added. The most budget samples use the Internet on a computer to which they connect via a USB port. Since 2017, the new cash register must have a fiscal drive - an analogue of an electronic tape (EKLZ). EKLZ itself is a thing of the past - cash registers with it are no longer issued.

How much do new cash registers cost in 2019?

Entrepreneurs have to change cash registers at their own expense. Often buying a new cash register is cheaper than modifying the old one. The cost of modernization depends on the amount of equipment and its models.

Another expense item is OFD services. They cost about 3,000 rubles per year for one cash register. It is worth taking into account the costs of connecting to the Internet - the law requires that every retail outlet must be connected to the network. In addition, the fiscal drive must be changed once every 13 months. For legal entities on UTII, simplified tax system or patent - once every three years.

New cash registers also require maintenance costs. But today an entrepreneur can choose: to pay for constant service in service center or contact them only in case of a breakdown.

How are cash registers replaced in 2019?

To re-register an existing cash register, you need to find out whether it can be modernized - the cash register must be able to connect to the Internet. It is also necessary to check whether a fiscal drive can be installed on the cash register. Find out more from your service center. If your cash register cannot be modified, you will have to buy a new one. Then you need to conclude an agreement with the OFD and register the cash register, this can be done via the Internet.

How is fiscalization going now?

Fiscalization can be completed on the Internet - the entrepreneur does not need to go to the tax office or contact the center maintenance. To do this, you will need a qualified electronic signature (CES) - an analogue of a personal signature.

You can obtain a CEP from a certification center accredited by the Ministry of Telecom and Mass Communications. The addresses are published on the department's website - you must collect the electronic signature in person.

Is it necessary to service new cash registers at the service center?

Optional. Cash register equipment is supported by the manufacturer, who can attract partner service centers, which now do not need to obtain permits from the tax authorities. Thus, there is nothing to worry about if, from January 1, 2017, new cash desks are not serviced there on an ongoing basis. To register a cash register in tax treaty with CTO is no longer a prerequisite.

Who can avoid installing new cash registers at all?

There are types of activities that 54-FZ did not affect. And it doesn’t matter whether such a business is run by an individual entrepreneur or an LLC - he doesn’t need a cash register in 2019.

melons, vegetables and fruits in bulk, as well as live fish;
ice cream and soft drinks in kiosks and trays;
peddling and retail markets and fairs (except for trade in individual indoor pavilions or stores);
milk, butter or kerosene on tap;
newspapers and magazines;
products of artistic folk crafts.

Those who provide services are also exempt from the use of CCP:

plowing gardens and cutting firewood;
shoe repair and painting;
for making keys and minor repairs of jewelry and glasses.
nannies and caregivers;
porters at train stations;

Also on the list of those exempt from the use of CCPs are points for the collection of waste materials and glass, pharmacy and paramedic stations in rural areas and other medical institutions.

How will the new rules work in hard-to-reach areas where there is no Internet?

In remote villages and towns you can work without transmitting data to the tax office via the Internet. But no one canceled the replacement of cash registers in 2018, even there: all cash registers should still have a fiscal drive. The list of settlements in which you can work without an Internet connection is determined by local authorities.