What taxation does not require a cash register. Do you need a cash register for an individual entrepreneur? On simplified and basic taxation systems

One of the main questions that novice individual entrepreneurs ask is under what conditions and under what taxation systems is it necessary to use cash registers. In this material, we will consider all the situations in which individual entrepreneurs cannot do without cash registers, as well as those cases when the use of cash registers is not strictly mandatory for them.

Cash register in law

As the law states, all individual entrepreneurs who sell goods or provide services for cash or by accepting payments through bank cards are required to have and use cash registers when making payments to clients. This rule applies mainly to those business representatives who conduct business with the public, since it is citizens who pay for goods and services using cash or bank cards.

The absence of a cash register for an entrepreneur is possible if he carries out financial transactions using non-cash transfers to the bank accounts of legal entities or other individual entrepreneurs.

Requirements for cash register equipment

The law establishes a number of requirements that cash register machines must meet.

• All cash registers used in commercial activities must be mandatory register with the tax office at your place of residence individual entrepreneur;
• Only those models of cash register equipment that are listed in the state register are suitable for use. You can make sure that a particular cash register is in the register in two ways: either by checking the holographic sticker with the necessary information when purchasing, or by independently studying the list of state registrations. register on the official website of the tax service.

Please note the file:

Attention! Each cash register machine prints receipts with certain details, depending on the type of activity. Therefore, before choosing one or another cash register, you need to make sure that it is suitable for the work of this individual entrepreneur.

Important! In addition to cash registers, there are check printing machines. These devices are not considered cash register equipment by tax authorities, since they do not have. Receipt printing machines are used in their work mainly by those entrepreneurs who work on UTII.

Where to buy a cash register

Cash register machines are not sold in regular stores. Their sales and servicing are carried out by special organizations that have passed the State Expert Commission on Cash Register. These companies sell cash registers both at their head offices and through an extensive retail network. At the same time, they sell not only new cash registers, but also used ones.

It should be noted that those cash register models that have already been in use must be deregistered with the tax office and have a new unit.

Individual entrepreneur cash register under simplified tax system

An individual entrepreneur who has opted for a simplified taxation scheme when making cash payments to clients must have a cash register. In cases where the buyer or consumer of individual entrepreneur services makes payments through bank debit or credit cards, it is also necessary to issue cash receipts.

Exceptions:

• cash register equipment may not be used if an individual entrepreneur-"simplified" works only through non-cash bank transfers to the settlement accounts of legal entities and other individual entrepreneurs;
• an individual entrepreneur works in a remote or hard-to-reach area where the use of cash registers is impossible for some reason;
• When providing certain types of services to the population, there is a statutory right to replace cash receipts with the issuance of strict reporting forms.

Individual entrepreneur cash register at OSNO

As in the case of “simplified taxation” when working on the general taxation system, an individual entrepreneur must always have a cash register if there are cash payments or payments using bank cards.

Exceptions the use of cash registers for individual entrepreneurs who are subject to general taxation is also similar to those for “simplified people”.

Individual entrepreneur cash register for UTII

Those individual entrepreneurs who have switched to UTII have the right not to use a cash register. Instead, if the buyer or consumer of services requests, he must be issued either a strict reporting form or a receipt. Moreover, each of these documents must contain strictly established information:

• the name of the document itself - receipt, BSO or sales receipt;
• basic data: serial number and date of issue of the document to the client, initials of the individual entrepreneur; his TIN;
• name of goods and services and their quantity;
• full payment amount;
• Necessarily: position and full name of the employee who issued the document with his signature.

Many individual entrepreneurs located on UTII use the check printing machines already mentioned above to print such documents. Since they do not need to be registered with the tax authorities, this is especially convenient for entrepreneurs who are on UTII.

Attention! Even in cases where the use of cash register equipment is not a legal obligation of an entrepreneur, he can acquire it on a voluntary basis, for example, to control sellers. In this case, there is no need to register the cash register with the tax office.

General exceptions

Regardless of what taxation system an individual entrepreneur is in, in some cases he has the right not to use cash register machines. For example, the use of a cash register is not necessary if the entrepreneur is engaged in:

• sale of periodical printed products: magazines and newspapers;
• sale of travel cards and coupons for public transport;
• sale of lottery tickets;
• sale of securities;
• retail sale of soft drinks on tap and ice cream;
• sale of religious items;

In these and a number of other cases, specified in detail in the law of the Russian Federation, entrepreneurs have the right not to use cash register equipment.

Table of application of cash registers depending on the taxation system

Penalties

Attention! On July 15, 2016, an updated version of fines for cash register transactions was introduced (see Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Having a cash register requires an individual entrepreneur to keep strict records of its use and adherence to cash discipline. In particular, it is mandatory to keep a journal for the cashier-operator, a log for calling technical specialists, write reports on taking meter readings, returning money, etc.

Since the operation of cash registers is strictly regulated, the law also provides for penalties for their improper use. Individual entrepreneurs are controlled in this regard by representatives tax authorities.

If any violations are detected, they may impose an administrative penalty and a fine in the amount of 1,500-2,000 rubles.

In particular, an individual entrepreneur may be fined for the following offenses: violation of registration standards and improper use of a cash register, lack of a cash register if necessary, as well as the use of a cash register that does not comply with the requirements of the law.

Below is a table of the main fines that may be associated with the use or non-use of cash registers.

Thus, all entrepreneurs dealing with cash are required to work using cash registers. In some cases, cash registers can be replaced with strict reporting forms and other documents confirming payment. If an individual entrepreneur uses a cash register, then he must strictly comply with all the rules and regulations established by law for its operation.

Probably everyone knows about the need to use cash register equipment (CCT) when making cash payments. We are all buyers of goods and consumers of services, and it is the cash receipt that serves as confirmation of the fact of payment for the goods, work or service. If something happens, it is the cash receipt that allows us to defend our consumer rights and receive after-sale or warranty service.

But let's look at the cash register from the point of view of the business owner; he is hardly happy about the need to use cash registers, so let's figure it out - is it possible to do without cash register equipment when accepting cash? And if you still need a cash register, then understand how to choose it and register it?

In what cases is a cash register used?

The need to mandatory use a cash register on the territory of the Russian Federation by all organizations and individual entrepreneurs when conducting cash payments or using them is established by Article 2 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash registers”.

At the same time, you can often observe how trade or provision of services is carried out without a cash register. Are all these entrepreneurs breaking the law? No, they do not violate, but simply know about their right not to use a cash register in some cases when paying in cash or payment card. And there are several such possibilities.

1. Until July 1, 2018, payers (organizations and individual entrepreneurs), as well as individual entrepreneurs working for , have the right to accept payment in cash without using a cash register (Article 2.1 of Law No. 54-FZ). If the buyer or client requires a document to confirm the fact of payment, then a sales receipt or receipt must be issued instead of a cash receipt.
2. Until July 1, 2019, organizations and individual entrepreneurs may not use a cash register, regardless of the taxation regime, if they provide services to the population (Article 2 of Law No. 54-FZ). In this case, it is mandatory, and not at the request of the client, to issue. The procedure for registration and issuance of BSO is given in Decree of the Government of the Russian Federation of May 6, 2008 N 359. Examples of strict reporting forms include transport tickets, receipts, movie tickets, subscriptions, work orders, coupons, tourist and excursion vouchers, etc.
3. Organizations and individual entrepreneurs, due to the specifics of their activities or location, can make payments in cash or payment cards without using a cash register when carrying out the following types of activities:

• sales of newspapers, magazines and related products in special kiosks, while the share of the sale of newspapers and magazines in their turnover must be at least 50 percent, and the range of related products must be approved by the local government;
• sales of travel tickets and coupons for travel in the city public transport;
• sales of securities and lottery tickets;
• providing meals to students and workers educational organizations implementing basic general education programs (that is, in kindergartens and schools);
• selling ice cream and soft drinks on tap at kiosks;
• trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, waddling vegetables and melons;
• peddling small retail trade in food and non-food products;
• organizations and individual entrepreneurs located in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the list approved by the local government, etc.

For a complete list of such activities, see Article 3 of Law No. 54-FZ.

Please note: from 31 March 2017, all retailers of alcohol, including beer, must use a cash register. The requirement also applies to those selling beer in public catering.

What should payers and individual entrepreneurs working for pay attention to? Retail trade in these modes does not include the sale of food and beverages in public catering establishments. There are known court cases where organizations on UTII selling food and drinks in catering establishments were fined 30,000 rubles for trading without issuing documents confirming payment, because they believed that they had the right not to use a cash register, as imputed tax payers. The law equates sales in public catering establishments to services to the public, therefore each client (buyer) must be issued a BSO or cash receipt.

What should a cash register be like?

From February 1, 2017, registration of old-style cash registers that do not have Internet connection functions will cease. Until July 1, 2017, all sellers already working with cash register systems must upgrade their equipment, if possible, and re-register with the tax office. If the existing cash register does not allow modernization, then you need to purchase a new one and register it. The requirements for a cash register are given in Article 4 of the Law of May 22, 2003 N 54-FZ “On Cash Registers”.

Cash register equipment must:

• 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;
• provide the ability to read fiscal data recorded and stored in memory for five years from the end of operation.

We also draw your attention to the fact that the so-called check printing machines (CHMs) are not recognized as a cash register for registration with the tax office. Such devices can only be used by UTII and PSN payers in order to issue the buyer a document confirming acceptance Money for the purchased product.

You can purchase new cash registers only from the cash register register published on the official website of the Federal Tax Service. The cost of a new cash register with an Internet connection averages from 25 to 45 thousand rubles, tariffs for the services of fiscal data operators - from 3,000 rubles per year.

Since 2017, fines for not using cash registers for cash payments, using a cash register that does not meet the requirements established by law, as well as for violating the conditions for registration and use of cash register equipment are (Article 14.5 of the Administrative Code of the Russian Federation):

Failure to use a cash register if it should be used:

• from ¼ to ½ of the purchase amount, but not less than 10,000 rubles for individual entrepreneurs and heads of organizations;
• from ¾ to the full purchase amount, but not less than 30,000 rubles for legal entities;

Use of old cash registers or violation of the procedure for their registration/re-registration:

• warning or fine from 1,500 to 3,000 rubles for individual entrepreneurs and heads of organizations;
• warning or fine from 5,000 to 10,000 rubles for legal entities.

Refusal to issue a paper or electronic check to the buyer:

• warning or fine of 2,000 rubles for individual entrepreneurs and heads of organizations;
• warning or fine of 10,000 rubles for legal entities.

Registering a cash register

Registration of cash registers is regulated by special Administrative Regulations, approved by Order of the Ministry of Finance dated June 29, 2012 No. 94n. Appendix No. 2 to this regulation provides a flowchart for the provision of public services for registration, re-registration and deregistration of a cash register. The block diagram below can be enlarged by clicking on it.

Individual entrepreneurs register a cash register with the tax office at their place of registration, and organizations - at legal address. If the cash register is not located at the legal address of the organization, then you will have to create a separate division at the place of trade or provision of services, and the cash register registration will take place at this address.

In cases where an organization has several separate divisions (for example, stores), subordinate to different tax inspectorates, but located in the same municipality, all cash registers can be registered with one tax office at the taxpayer’s choice.

Documents for registration of cash registers are submitted according to the list given in Article 25 of the Administrative Regulations:

b) passport of cash register equipment;

c) technical support agreement concluded with the supplier or center Maintenance(TsTO), an authorized supplier to carry out technical support registered model of cash register equipment.

This list is exhaustive, but in practice the tax office may additionally request a number of documents, for example, such as:

• a lease agreement for the premises where the cash register will be located, or a certificate of registration of the right to the premises, if it is owned;
• journal of the cashier-operator according to the KM-4 form;
• logbook for calling technical specialists in the KM-8 form;
• documents confirming the fact of purchase of the cash register.

These requirements can be disputed, but you can also take these documents with you. And, of course, if the cash register is not registered personally by an individual entrepreneur or the head of an organization, then a power of attorney will be required to carry out registration actions. After accepting the documents, the tax inspector agrees on the date, time and place of inspection of the cash register, and if it is bulky, then it is quite possible to go to the location of the cash register.

Inspection and verification of the cash register is carried out by a tax inspector in the presence of a representative of the taxpayer (individual entrepreneur, head of the organization or authorized representative) and a specialist from the central service center. The tax inspector checks the taxpayer's data, which the service center employee enters into the cash register. The cash receipt must contain mandatory details, such as the full name of the individual entrepreneur (name of the organization), TIN, serial number of the device, date, time and cost of purchase, serial number of the receipt.

Next, the cash register is fiscalized, that is, it is transferred to the fiscal mode of operation. The tax inspector enters a special digital code that protects the fiscal memory from hacking, after which the central service specialist installs a seal on the cash register. The tax inspector must make sure that the cash register is in good working order, then registers the device in the accounting book, makes notes in the passport and academic certificate, certifies the cashier-operator’s log and issues a cash register registration card. The cash register is ready for use and can be used.

In what cases may it be necessary to re-register a cash register? These grounds are given in paragraph 75 of the Administrative Regulations:

• replacement of fiscal memory or fiscal memory storage device (EFS);
• changing the address of the location where the cash register is installed;
• changes in the full name of an individual entrepreneur or the name of an organization;
• CTO changes.

To re-register a cash register, you must contact the tax office where the cash register is registered, with an application in the form approved by Order of the Federal Tax Service of Russia dated 04/09/2008 No. MM-3-2/152@, a cash register passport and its registration card. When replacing EKLZ, you must also attach to these documents the conclusion of the Central Technical Service (if available).

Re-registration of a cash register is carried out during a personal inspection of the device by a tax inspector for serviceability, integrity of the case, presence of seals and the “Service” sign. Just as during the initial registration, the presence of a specialist from the central service center and the taxpayer is required. Re-registration notes are included in the passport and cash register registration card.

More details:

Action plan for registering a cash register

1. Select a cash register from the models listed in the state register.
2. Contact the general supplier or the central service center to purchase the CCP.
3. Submit documents for registration to the tax office at the place of residence of the individual entrepreneur, at the legal address of the organization or address separate division(if the cash register is not located at the legal address of the LLC).
4. Ensure inspection and fiscalization of the registered cash register by a tax inspector in the presence of a central service center specialist.
5. Do not forget about the need to re-register CCP when replacing EKLZ and other grounds established by law.

Is a cash register needed under the simplified tax system? This question arises before any organization or individual entrepreneur working on this system. Is a cash register needed under the simplified tax system and is it possible to refuse to use it - these and many other questions are discussed in this article.

Obligation to use cash registers

Issues regarding the use of cash register equipment are regulated by Law No. 54-FZ of May 22, 2003 (hereinafter referred to as Law No. 54-FZ). According to Art. 1.1 and paragraph 1 of Art. 1.2 of this law, all organizations and individual entrepreneurs carrying out settlements using cash or electronic means of payment for goods, works, and services sold are required to use cash registers.

There is no reason to believe that the simplified taxation system provides any advantages in cash matters. Individual entrepreneurs and organizations on the simplified tax system, just like those who work on the special tax system, must process all cash payments using checks. But there are a number of exceptions, which will be discussed in more detail below.

Simplified tax system without a cash register: who has the right not to use cash registers

What to do if purchasing a cash register is unjustified? This situation is not uncommon for small businesses.

Let’s say an individual entrepreneur is engaged in sewing fur products and serves clients once a month. Is he obliged to purchase a cash register? Let's consider situations when you don't need to use cash registers.

A simplifier has the right not to use a cash register if he operates in a hard-to-reach area, provided that this area is indicated in the list of hard-to-reach settlements approved by a constituent entity of the Russian Federation. Since July 15, 2016, the right to not use cash register systems in hard-to-reach areas also arises provided that the buyer has been issued a document confirming the calculations made. Such a document must contain the serial number and details provided for in Art. 4.7 “Requirements for a cash receipt and strict reporting form” of Law No. 54-FZ (as amended by Law No. 290-FZ dated July 3, 2016).

Cm.: “The procedure for issuing documents in place of cash register receipts in hard-to-reach areas has been determined” .

According to paragraph 2 of Art. 2 of Law No. 54-FZ, individual entrepreneurs and organizations may not use cash registers when providing services to the public, subject to the issuance of strict reporting forms. The list of documents equivalent to a cash receipt can be found in Decree of the Government of the Russian Federation dated May 6, 2008 No. 359. It also specifies all the nuances of handling them - from registration to destruction. In addition, you can develop your own forms; the main thing is that they contain all the details established by law:

• Document Number;
• Full name of the individual entrepreneur or name of the organization;
• TIN of an organization or individual entrepreneur
• service content;
• settlement date;
• transaction amount;
• position and full name of the person who signed the form.

IMPORTANT! The right not to use cash register in a situation where services provided to the population are issued by BSO is retained by organizations and individual entrepreneurs on the simplified tax system only until July 1, 2019 (clause 8 of article 7 of law No. 290-FZ, clause 2 of article 1 of law no. 337- Federal Law dated November 27, 2017). Organizations and individual entrepreneurs providing catering services that have employees under employment contracts are not entitled to take advantage of this deferment.

Law No. 290-FZ also contains new types of activities in which cash registers may not be used. They largely coincide with the types of activities previously specified in paragraph 3 of Art. 2 of Law No. 54-FZ (as amended on March 8, 2015). Let's take a closer look at them.

Read more about the details required for BSO in the article. “What mandatory details must be indicated in the BSO?” .

For what types of activities is a cash register optional under the simplified tax system?

A simplifier can do without the use of cash registers when the following types activities:

• sale of newspapers, magazines, related products;
• sale of securities;
• sale of travel documents for travel on public transport (until 07/01/2018, after this date it is possible not to use CCT only if the sale is carried out by the driver or conductor in the vehicle);
• providing meals to students and employees of educational organizations implementing basic general education programs during classes;
• trade at fairs, markets and exhibitions (this exception does not apply to those whose trading place has the equipment necessary for display and safety of goods; that is, those who trade from a table have the right not to issue checks, and those who trade in a kiosk or tent , you are required to have a cash register, but if you sell kvass (or other soft drinks) for bottling or ice cream, then you also may not have a cash register);
• trade in drinking drinks from tanks (kvass, beer, milk);
• trade in milk, vegetable oil, kerosene, live fish or vegetables and melons by hawking;
• acceptance of glass containers and other scrap, excluding scrap metal (from July 15, 2016, you can not use KKM when accepting from the population precious metals and precious stones);
• small retail peddling, excluding goods that require special conditions of sale or storage;
• sale of religious literature and objects of worship in the buildings of religious organizations;
• trade in pharmacy organizations located in rural settlements, and divisions of medical organizations licensed to carry out pharmaceutical activities, if they are located in rural settlements in which there are no pharmacy organizations.

• when repairing and painting shoes;
• production and repair of metal haberdashery and keys;
• supervision and care of children, the sick, the elderly and disabled;
• sales by the manufacturer of folk arts and crafts products;
• plowing gardens and sawing firewood;
• providing porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
• when an individual entrepreneur leases (hires) residential premises owned by him.

When making payments for these types of activities before the entry into force of Law No. 290-FZ, in the case of non-use of cash registers, registration of a BSO was required.

Responsibility of individual entrepreneurs and organizations for non-use of cash registers

If the simplifier does not fall under any category of persons exempt from the use of cash registers, he, in accordance with clause 2 of Art. 14.5 of the Administrative Code, a fine may be imposed. Moreover, the amount of this fine by the Law of the Russian Federation “On Amendments...” dated 07/03/2016 No. 290-FZ has been significantly increased for ordinary violations that are not associated with large amounts. The minimum fine for non-use of cash registers for officials and individual entrepreneurs is 10,000 rubles, for legal entities - 30,000 rubles. And for repeated violations where the amounts are significant (more than 1 million rubles, including in aggregate) for which a check has not been issued, additional liability has been introduced for the head of the legal entity (disqualification for up to 2 years) and the organization or individual entrepreneur itself (suspension of activities for up to 90 days).

Read more about changes in liability for non-use of cash registers in the article “Cash discipline and responsibility for its violation” .

It is noteworthy that checking the presence of a cash register in an organization does not require the presence of a manager. Fines are also imposed on those who use equipment that does not comply with legal requirements, is incorrectly registered or not registered at all, or is used incorrectly.

Online cash registers

Law No. 290-FZ made changes not only to the amount of fines for non-use of cash registers. He also significantly updated Law No. 54-FZ, obliging sellers making payments in cash and electronic means of payment to use cash registers equipped with means of transmitting information about sales in real time to the Federal Tax Service (so-called online cash registers).

The transition to their use was gradual:

• From 02/01/2017, only online cash registers were subject to registration.
• Until June 30, 2017, the use of old cash registers was allowed.

Read the article about deregistration of old cash registers. “The old cash register will be deregistered without the owner’s knowledge” .

• From July 1, 2017, online cash registers became mandatory. An exception is made only for those legal entities and individual entrepreneurs who had the right to not use cash registers under Law No. 54-FZ (in particular, those providing services with the issuance of BSO, payers of UTII, individual entrepreneurs on a patent). For them, the opportunity not to use the online cash register has been extended (clauses 7-9 of Article 7 of Law No. 290-FZ):
• for UTII payers and individual entrepreneurs applying the patent taxation system - until 07/01/2018, and in the case of carrying out certain types of activities specified in clause 7.1 of Article 7 of Law No. 290-FZ - until 07/01/2019 ( What types of activities are these, see );
• for organizations and individual entrepreneurs that perform work, provide services and, until July 15, 2016, had the right not to use cash register equipment, subject to the issuance of strict reporting forms, - until July 1, 2019;
• for organizations and individual entrepreneurs who, before July 15, 2016, had the right not to use cash register systems, until July 1, 2018.

Results

The circulation of cash and electronic means of payment is brought under the real direct control of the Federal Tax Service. In this process, simplified tax payers are no exception to the general mass of sellers, so they should worry about either upgrading their existing cash registers or purchasing new ones that meet the latest legal requirements. Wait a little while purchasing cash register equipment legal entities and individual entrepreneurs on the simplified tax system can only if, before July 15, 2016, in accordance with Law No. 54-FZ of May 22, 2013 (as amended on March 8, 2015, valid until July 15, 2016), they had the right not to apply it.

Read about what will happen to checks issued to the buyer in the article

How will retail trade operate without cash register equipment? Under what conditions does an individual entrepreneur have the right to work and make cash payments with a buyer without a cash register? When can you work for the simplified tax system or for UTII without a cash register? All of the above issues are discussed in detail in this article.

Does an individual entrepreneur have the right to conduct cash payments with a buyer without cash register equipment in 2019?

Working without a cash register (KKM) in 2019 is possible for an entrepreneur if he:

• pays to the budget single tax on imputed income (UTII);
• instead of issuing receipts for goods to the buyer, he makes payments using strict reporting forms (SSR);
• trade is carried out in several types of business activities, for which the Tax Code of the Russian Federation and the laws of the Russian Federation allow doing business without a cash register in 2019;
• works in remote or hard-to-reach places.

Regional administration officials determine the degree of remoteness of the territory - the settlement in which the individual entrepreneur can trade, and establish a special list of such points. At the same time, individual entrepreneurs are prohibited from working without cash register equipment in cities and regional centers.

Individual entrepreneur trading without operating cash register equipment in 2019

The list of activities in which an individual entrepreneur has the right to trade without using cash register equipment is limited.

An individual entrepreneur may not use cash register equipment in the following cases:

• if the individual entrepreneur sells ice cream at a kiosk;
• has the right to trade in dairy products, beer and kvass drinks, sunflower oil, fish products and kerosene, which are located in tanks;
• sells various products in a school or student canteen;
• sells tea on the train;
• works at a kiosk if newspapers and magazine issues account for at least 50% of turnover. In this case, revenue from the sale of such products must be taken into account separately.

The list of additional commercial products that an individual entrepreneur has the right to trade is determined by regional authorities;

• sells lottery tickets, stamps at par;
• is engaged in the sale of tickets for travel on trams and trolleybuses;
• sells religious books in a church or other religious place.

Individual entrepreneurs have the right to trade without cash register equipment at exhibitions or markets. At the same time, individual entrepreneurs are prohibited from selling products in containers and pavilions.

If an individual entrepreneur owns a car shop (tonar), a car shop, or a van (trailer), in this case it is necessary to install cash register equipment.

When trading apples with truck The individual entrepreneur may not use this truck, but only after passing an inspection by auditors to ensure the safety of the goods.

If an individual entrepreneur sells vegetable products and watermelons, then he has the right not to operate cash register equipment.

Without operating cash register equipment, an individual entrepreneur can sell from trays or baskets that are covered with plastic film or tarpaulin. At the same time, if an individual entrepreneur sells technically complex goods from a tray, then he must use a cash register.

If an individual entrepreneur sells goods that must be kept in special storage conditions, then in this case it is also necessary to use cash register equipment. For example, an individual entrepreneur has the right to sell potatoes without cash register. However, when selling frozen fish, an individual entrepreneur must use a cash register.

In addition, an individual entrepreneur may not use cash register equipment, working on a patent tax system. When working on a patent, an individual entrepreneur can, for example, sell services in a sales area with an area of ​​50 square meters. m. maximum.

At the same time, individual entrepreneurs who sell retail also have the right to work on a patent.

As a result, without using a cash register, an entrepreneur can do business in a stationary point of sale, the sales area of ​​which is 50 sq. m. maximum or no trading floor at all, as well as in non-stationary trading premises.

If an individual entrepreneur makes payments in cash on UTII

If a businessman pays UTII, then he also has the right to work and make cash payments with the buyer without a cash register. In this case, an individual entrepreneur can sell products without operating a cash register in a pavilion whose sales area is 150 square meters. m. maximum.

Also, a businessman may not use the cash register in the following situations:

• in stationary retail premises that do not have a sales area;
• in a commercial non-stationary premises that is not used when working on a patent.

Individual entrepreneurs who own a public catering establishment that does not have a sales area or whose area is 150 square meters may not use a cash register. m. maximum.

In addition, without operating cash register equipment, an individual entrepreneur can sell services to the public, but when making payments to a client, the entrepreneur must use strict reporting forms.

As a result, when trading without cash register equipment on UTII, the individual entrepreneur, at the buyer’s request, must issue him a check for the goods, a receipt or a document according to which he can accept cash from the client for a service or product.

Settlements with the buyer using the simplified tax system and cash register: is it necessary to use a cash register in 2019?

Federal Law No. 54 of May 22, 2003 reflects the rules for using cash register machines, on which individual entrepreneurs make payments in cash or using a bank card.

According to the law, an individual entrepreneur must operate cash register equipment if he settles with a client using a bank card or cash when selling goods, performing work or providing services.

However, there are several nuances:

• if the individual entrepreneur carries out all payments through a current account. However, he does not use cash. In this case, the individual entrepreneur has the right not to use the cash register.

However, in this case, the question arises: are all individual entrepreneurs buyers ready for such payment conditions under which it is not possible to purchase goods for cash? In particular, trade with individuals using non-cash payments is difficult;

• When providing certain services to the population, an individual entrepreneur may not operate a cash register, but is required to issue strict reporting forms. How an individual entrepreneur can work with such a payment document is written in detail in various legal acts, which regulate their accounting, order, form, features of their storage and destruction;
• if the individual entrepreneur works in a hard-to-reach place. The list of remote areas and cities was approved by the State Duma of the Russian Federation;.
• if the individual entrepreneur works in a pharmacy and paramedic station in the village;
• if the individual entrepreneur is engaged in some specific types of activities. For example, it accepts raw materials for recycling and glass containers from the population (except scrap metal);

The entire list of individual types of activities can be read in Art. 2 of the above law.

The result is that the type of organizational and legal form and the use of the simplified tax system can be ignored when deciding whether an individual entrepreneur should use a cash register. In this case, you should pay attention to the type and location of a certain type of activity;

• If an individual entrepreneur pays tax under UTII or under a patent, then the use of cash register equipment is not considered mandatory. However, the client has the right to demand, and the individual entrepreneur is obliged to give a receipt for the goods or a similar document.

If an individual entrepreneur falls into one of the above exceptions, then there is no need to buy a cash register and register it officially. For other individual entrepreneurs working on the simplified tax system, this is a mandatory condition.

Cash desk and online store

When working in an online store, entrepreneurs have several questions.

Some entrepreneurs who work on the World Wide Web are confused by the fact that a client orders a product online. In this case, the individual entrepreneur cannot issue a check for the goods after the client has transferred money to him.

Firstly, ordering a product on the Internet is not a cashless payment, because the client gives cash to the individual entrepreneur through the bank. An individual entrepreneur can conduct all commodity transactions with customers using bank transfers, and then there is no need for cash register equipment.

Secondly, the individual entrepreneur issues a receipt for the goods before accepting cash from the client. In this case, before accepting the order, the individual entrepreneur transfers cash to the courier. There is a certain legal conflict and discrepancy in the provisions of legal acts.

But the courier should not have cash register equipment with him. Otherwise, he will need to get a separate cash register and get a job as a cashier.

As a result, when trading in an online store, cash is used, so in 2019, individual entrepreneurs will have to use cash registers.

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How IP OSNO carries out its activities, the cash register and the operations performed with its help - such questions are of interest to many businessmen. OSNO is common system taxation. This system is the main one in the territory Russian Federation, all organizations and individual entrepreneurs conduct their activities on it, unless they have declared that they are switching to a different system.

The fact is that it is quite difficult to work on such a system, especially for individual entrepreneurs, since in terms of taxes and reporting it is deprived of all kinds of benefits, but, nevertheless, for many individual entrepreneurs it is profitable to work on it, since large companies choose this system in due to the fact that they need to pay VAT. And working with large companies and having partners and clients among them is beneficial for a simple entrepreneur.

How the cash register is maintained on OSNO

All operations of individual entrepreneurs must be under control and must be taken into account. Accounting is carried out within the framework of the so-called cash discipline.

Cash management is the filling out of cash documentation.

The main thing is not to confuse the cash register and the very concept of “cash” in its broad sense. A cash register, called a cash register, is needed to make cash payments between clients. And the cash desk in a broader concept includes all financial transactions in the organization from sales income to taking cash from the cash register for reporting. To properly maintain a cash register to reflect all business transactions, you will need a cash book. It will help if questions arise from the tax authorities when submitting reports.

It is carried out in 3 ways:

• on paper in writing;
• on electronic media, on a computer in any convenient program;
• on your computer through special online accounting resources.

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Do I need an individual entrepreneur on OSNO cash register?

If an individual entrepreneur is on OSNO, will he need a cash register or not? IN Federal law No. 54 dated May 22, 2003, it is said in this regard that all organizations and individual entrepreneurs who carry out cash payments in their work, as well as payments by bank cards, must use a cash register, and it must be properly registered . However, there are some nuances here.

Thus, for individual entrepreneurs, if they provide services to the public, special forms are provided - SSO (strict reporting forms). They must be issued when the client makes a purchase or pays for any service. Strict reporting forms are:

• travel documents and tickets;
• receipts;
• season tickets;
• coupons, vouchers and other similar documents.

In the case where the types of services an entrepreneur does not fall under the standard BSO form, it can always be developed independently, taking into account the presence necessary details. The procedure for filling out, recording and storing BSO is regulated by Decree of the Government of the Russian Federation No. 359 of 05/06/2008.

It should be noted that some types of activities do not require an individual entrepreneur to have a cash register. And then payments in cash or using a bank card will be made without a cash register. These activities include:

• sale of newspapers, magazines and related products in special newspaper stalls, where the condition is met that their share in the turnover is 50%, and related products are approved by higher authorities.
• sale of travel documents and tickets required for travel on public transport;
• sale of lottery tickets;
• sale of securities;
• trade from tanks (kvass, fish, etc.);
• selling ice cream in stalls and others.

By law, lawyers and notaries also may not use a cash register in their activities.
By the way, the cash register has its own expiration date and must be replaced when it expires. Typically, the period of use of a cash register from the moment of commissioning is 7 years.

When the cash register expires, the tax office itself removes it from the register, notifying the owner of the device in advance. She is excluded from the State Register.

If the cash register has not yet been excluded from the State Register, but its service life has expired, then it can be used until the moment of exclusion.
And in cases where it was excluded from the State Register, but the expiration date is still normal, then it can be used until the end of the standard expiration date.

Among other things, fines are provided for non-use of the cash register or improper use of the cash register.

Fines are imposed for such violations as, for example, an unregistered cash register, an unpunched check, if the cash register is not used in activities established by law, missing or unreadable details on checks, and lack of required cash documentation.