• underwear;
• handkerchiefs made of textile materials, except knitted or knitted;
• knitted or knitted hosiery products.

• leather shoe parts;
• insoles;
• heel pads and similar products;
• gaiters;
• Gaiters and similar articles and parts thereof

• 16.29.12,
• 16.29.25.140

• wooden dining and kitchen utensils;
• basket and wicker products.

• 32.30.16.120;
• 32.30.16.140.

• items of fishing tackle and rods
• artificial baits and their equipment

Tax system

Kind of activity

KKM is required

BSO can be issued

You can issue a sales receipt or

Sales, etc.

Services to the population

Sales, etc.

Services to the population

Sales, etc.

Services to the population

Sales, etc.

Services to the population

Sales, etc.

Services to the population

Violation

Responsible person

Responsibility

Lack of a cash register in cases provided for by law (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation)

Job title

Fine from 0.25 to 0.5 of the amount of payments without a cash register (but not less than 10 thousand rubles)

Legal/IP

Fine from 0.75 to 1 of the amount of payments without a cash register (but not less than 30 thousand rubles)

Repeated violation of the previous paragraph, if the amount of payments without a cash register amounted to more than a million rubles (Part 3 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation)

Job title

Disqualification for a period of one to two years

Legal/IP

Suspension of activities for up to 90 days

Using a cash register that does not meet established requirements; violation of the procedure for registering a cash register, the procedure, terms and conditions for its re-registration, the procedure and conditions for its use (Part 4 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation)

Job title

Warning or fine from one and a half to three thousand rubles

Legal/IP

Warning or fine from five to ten thousand rubles

Failure to provide information and papers on the use of the cash register at the request of the tax service or submission of this information and papers in violation of the deadlines (Part 5 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation)

Good afternoon, dear readers! Today we are talking about the most serious change, which has long raised a lot of questions - the introduction of an online cash register in 2017 for individual entrepreneurs and LLCs! In addition, it is already in full effect, and the questions are becoming more and more!

In short: The Law on CCP No. 54-FZ of May 22, 2003 has changed very much (changes were made by Law No. 290-FZ of July 3, 2016):

• Regular cash registers should be replaced by online cash registers;
• Data on all punched checks will be transmitted to the Federal Tax Service;
• Individual entrepreneurs on UTII and a patent will lose the right to work without a cash register;
• The old fines were changed and new ones were added.

And now about all this in more detail.

Who should switch to online cash registers from July 1, 2018

The list of entrepreneurs who previously could work without a cash register is sharply shrinking. The following will lose the right to exemption from cash registers:

1. UTII payers are individual entrepreneurs and LLCs, if they provide catering services, are engaged in retail trade and have employees;
2. Individual entrepreneurs who have retail trade and provide catering services. The individual entrepreneur's staff includes employees;

These two groups could not put up a cash register, but issue the buyer (upon request) a document confirming payment. Now they won't be able to do that! From July 1, 2018, everyone who pays UTII and a patent will also switch to new cash registers on a general basis!

1. Those who sell lottery tickets, postage stamps, etc.;
2. Those who trade using vending machines (vending machines) and have employees;

These two groups will also switch to the general rules for the use of cash register systems from July 1, 2018: the first will have to install cash registers at the point of sale, the second will have to equip cash registers with cash registers.

1. And also everyone who currently uses old-style cash registers (on and ) will have to switch to online cash registers.

Transition to Online cash registers from July 1, 2019

The next stage of the transition to online cash registers is July 1, 2019. From this date the following will be required to work according to the new rules:

• Individual entrepreneur on a patent, except for those entrepreneurs who provide services in the field of trade and catering.
• Individual entrepreneurs on UTII, working in the field of trade and catering, without employees.
• Individual entrepreneurs on PSN, operating in trade and catering, without hiring employees.
• Individual entrepreneurs and LLCs on UTII providing other services, with the exception of trade and catering, where online cash registers will need to be used from 07/01/2018.
• LLCs and individual entrepreneurs located on the OSNO or the simplified tax system, subject to the provision of services to the population and the issuance of BSO of the established form. The exception is the sphere of trade and catering.
• Individual entrepreneurs using vending machines for sales. There are no employees on staff.

Who can work without online cash registers?

• Organizations and individual entrepreneurs engaged in certain types of activities (for example, shoe repair, key making, etc.);
• Organizations and individual entrepreneurs engaged in the sale of magazines/newspapers in kiosks, ice cream, bottled drinks, trade at fairs or retail markets, sale of milk and kvass from tankers, sale of seasonal vegetables/fruits (including melons);
• Organizations and individual entrepreneurs located in hard-to-reach areas (the area must be included in the list approved by the regional authorities) - but for these persons there is an amendment: they may not install a cash register, but must issue a payment document to the client;
• Pharmacy organizations in paramedic centers in rural areas*
• Entrepreneurs providing porterage services.
• Organizations and individual entrepreneurs providing services related to the care of children and sick people, as well as the elderly and disabled.
• Recycling and glassware collection points. The exception is the acceptance of scrap metal.

Online cash registers for those who provide services to the public

At the moment, companies and individual entrepreneurs providing services to the public have the right to do without CCP, but they must then issue BSO. From July 1, 2018, this obligation will be supplemented by the fact that it will be necessary to issue not just a BSO, but a BSO generated on a special device - an “automated system for BSO.” In theory, this system will become a type of cash register, respectively, BSO will become a type of cash register receipt.

Plus, the law has been amended in the following part: it will be possible to issue such BSO both when providing services and when performing work in relation to the population.

Important! Exemption from the use of cash registers for taxpayers on UTII and patent, as well as for taxpayers located in hard-to-reach areas, and pharmacy organizations in paramedic stations in rural areas does not apply if these categories of persons sell excisable goods.

Important! If you are located in an area remote from communication networks (this must also be approved by regional authorities), that is, there is simply no Internet in principle, then you must use the cash register, but in offline mode. That is, the cash register must be installed and used, but there is no need to transmit data electronically.

Important! Please note the following regarding the sale of alcoholic beverages. Law No. 171-FZ “On Regulation of Alcoholic Products” was amended by Law No. 261-FZ; the changes entered into force on March 31, 2017. Among other things, Art. 16 in paragraph 10 there is the following paragraph:

Retail sale of alcoholic beverages and retail sale of alcoholic beverages in the provision of public catering services are carried out using cash register equipment.

This means that everyone (both individual entrepreneurs and LLCs) who sell alcoholic products (including beer), regardless of the tax regime applied, must carry out trade using a cash register from 03/31/2017 - from the date of entry into force of these changes . This norm is special, therefore it has priority over the norm of the law “On the use of cash register systems”, in which the transition to cash registers for UTII is postponed to 07/01/2018.

Thus, individual entrepreneurs and LLCs on UTII and patent, engaged in the retail sale of alcoholic beverages, will not receive a deferment until 07/01/2018, but must switch to new cash registers earlier - from 03/31/2017.

Online cash registers for online stores and e-commerce

Previously, there was no clear answer to the question of whether an online store needs a cash register system. According to the explanations of the tax authorities, it still had to be used. Now everything is spelled out quite clearly:

Cash register systems for online trading are needed both for cash payments and for payments through electronic means of payment. Payments using electronic means of payment are a new concept that appeared in the law after amendments were made. Such settlements are defined as settlements that exclude personal interaction between the two parties to the purchasing process.

If you accept payments only through electronic means of payment in your online store, then you can buy not an online cash register, but a special cash register without a printer for printing receipts.

In some cases of online trading, when the parties are two legal entities, two individual entrepreneurs or an individual entrepreneur and a legal entity, there is no need to use cash register systems - such situations are exceptions.

Important! Some details:

• If you have an agreement to accept payment from a client’s card directly with the bank, you must punch / generate a check;
• If you accept payment by electronic money (Yandex.Money, WebMoney, etc.) to your wallet (or corporate) - you must punch / generate a check;
• If you have an agreement to accept payments with an aggregator (Yandex.Checkout, Robokassa, etc.), then the aggregator acts as a payment agent and must issue the check. The requirements for checks are exactly the same as in the general case!

When concluding an agreement with an aggregator, be careful, since you still need to look at each agreement! You should first determine whether the aggregator with whom you want to enter into an agreement is a paying agent in accordance with Law No. 103-FZ. If the aggregator is recognized as a payment agent, then he must issue the check; if not, then you are required to issue/generate the check!

Banks, according to Law No. 103-FZ, are not payment agents, therefore, when making an agreement with the bank, you knock out/form the check!

What will change in the cash registers themselves?

The main requirement for new CCPs is the ability to connect the equipment to the Internet. It is the presence of communication that will allow you to transfer information about sales to tax authorities. Actually, this is where the name “online cash register” comes from. In addition, new cash registers must have a case with a serial number, as well as a two-dimensional barcode printing function and a built-in clock.

There will be no fiscal memory and EKLZ in the new cash registers; instead, there will be a fiscal drive inside the machine. All information about payments will be stored in this drive in a protected form.

In order for a cash register to be used, it must be included in a special register, while fiscal drives will have their own separate register. The online cash register will also need to be registered with the tax authorities, but it is no longer necessary to enter into an agreement with the central service center. Here we can’t help but note a “bonus”: to register a cash register, you don’t have to go to the tax office in person; this can be done electronically.

Important! You can register cash registers of the old format until January 31, 2017. From February 1, 2017, the Federal Tax Service Inspectorate registers only new online cash registers. Previously registered cash registers, the service life of which had not expired, could only be used until June 30, 2017. After this date, everyone who, according to the law, must use cash registers, uses only online cash registers in their work.

Important! It is not necessary to buy a new cash register. Some models of old machines can be modernized and turned into online cash registers.

How will the data be transmitted to the tax office?

Data transfer will occur with the help of the fiscal data operator (or FDO for short), or rather through it. Accordingly, the entrepreneur needs to enter into an agreement with such an operator.

Next, the sequence of actions is as follows: the cashier punches the check, the information in encrypted form goes to the operator’s server, the operator checks it, sends confirmation of acceptance, and then forwards the data to the tax office.

The operator also records all data so that it cannot be corrected. All information will be stored in a database and stored for at least five years.

Important! Without an agreement with the operator, your cash register will not be registered with the tax office!

What will change in receipts and BSO with the introduction of online cash registers

There are quite a few changes here:

• The list of required details has expanded: the store address (website address if it is an online store), VAT rate, transaction taxation system, fiscal storage number and others have been added;
• Two new concepts have been introduced: “correction cash receipt” and “correction BSO”: they will be formed when a previously performed settlement transaction is corrected. But such a correction can only be made by the current shift; it will not be possible to correct data for yesterday or the day before yesterday!
• The check and BSO, as before, must be issued to the buyer, but now this can be done not only by printing the document on paper, but also by sending an electronic form of the document to an email address. You can send not the check itself, but separate information, according to which the client can receive his check on a special information resource.

How will fines change?

The fines have changed, the new rules have been in use since July 2016:

1. The fine for non-use of cash registers is calculated based on the amount that did not pass through the cash register: legal entities will have to pay 75-100% of the amount, but not less than 30 thousand rubles; Individual entrepreneur – 25-50% of the amount, but not less than 10 thousand rubles. That is, the greater the amount that did not pass through the cash register, the greater the fine;
2. Repeated violation of this kind (within a year), including if the settlements amounted to 1 million rubles. and more, is punishable for legal entities and individual entrepreneurs by suspension of activities for up to 90 days. Officials may receive disqualification for a period of one to 2 years;
3. For use after 02/01/2017, a cash register that does not meet the requirements is subject to a warning or a fine. The fine for legal entities can be 5-10 thousand rubles, for individual entrepreneurs – 1.5-3 thousand rubles;
4. Failure to provide documents and data at the request of the tax office or submitting them in violation of the deadline is subject to sanctions similar to clause 3;
5. Failure to issue a check (BSO) on paper or failure to send it electronically may result in a warning or fine. The fine for individual entrepreneurs is 2 thousand rubles, for legal entities – 10 thousand rubles.

In general, the figures are quite impressive, even if we take the most minimal amounts of fines. In addition, we note that you can be held accountable for such violations within a year! Previously, this period was only 2 months.

Where to buy an online cash register

You can buy online cash registers in specialized cash register equipment stores in your city.

You can contact your technical service center - for those who currently have an old cash register.

The cash register must have a serial number and must be entered in the register. There will be a separate register for fiscal drives.

Conclusion

We would like to draw your attention to the fact that on January 1, 2018, amendments to the Tax Code introduced by Federal Law No. 349-FZ of November 27, 2017 came into force. They apply only to individual entrepreneurs working on UTII and PSN. LLC is an exception! According to this law, individual entrepreneurs can take advantage of a tax deduction for the purchase of an online cash register in the amount of 18,000 rubles. in the period from 2018-2019 Using this deduction, you can reduce the tax payable to the budget.

These are the highlights of online cash registers from 2018 so far. Despite the fact that they have been applied since July 1, 2017, quite a lot of questions still remain.

The amendments to 54-FZ that came into force obligated entrepreneurs to switch to cash register equipment that sends information about all sales to the tax office automatically. In this article we will talk about whether an online cash register is needed for individual entrepreneurs, as well as what features of its use you need to know.

Do you need an online cash register for individual entrepreneurs: for whom is the transition required?

According to the current law on the use of cash registers, all legal entities and entrepreneurs are required to have a cash register in cases where they sell products, provide services or perform work for cash or non-cash payment.

However, the law provides for a number of exceptions in which the use of an online cash register can be avoided. Such exceptions include:

• organizations and entrepreneurs engaged in certain types of activities (key making, shoe repair, etc.);
• organizations and entrepreneurs engaged in the sale of newspapers/magazines in kiosks, bottled drinks, ice cream, trade at retail markets or fairs, trade in kvass or milk from tankers, sale of seasonal fruits/vegetables (including melons);
• organizations and entrepreneurs located in hard-to-reach areas (the area must be included in the list approved at the regional level) - but for these entrepreneurs there is an amendment: they may not use cash register systems, but are required to issue a payment document to the client;
• pharmacy organizations in rural paramedic centers.

For all other organizations and entrepreneurs, the use of a cash register is mandatory, regardless of the form of business registration.

A video on this topic can be found below:

Legislation

The use of online cash registers by entrepreneurs is regulated by Federal Law No. 54-FZ, the current version of which can be found on the legal portal “Consultant Plus” at the link http://www.consultant.ru/document/cons_doc_LAW_42359/.

On the simplified tax system

An entrepreneur who has chosen the “simplified” system and conducts cash payments with his own clients is required to have a cash register. At the same time, non-cash payment must also be accompanied by the issuance of checks.

Cash registers are not needed only in cases where the entrepreneur:

• makes only non-cash payments to the current accounts of organizations and other entrepreneurs;
• operates in remote/hard-to-reach areas;
• provides the population with types of services that, by law, provide for the replacement of checks with BSO.

On UTII

Today, the requirement for the mandatory use of cash register equipment does not apply to entrepreneurs on UTII. By law, such businessmen have the right to issue to their clients both cash receipts and other supporting documents, including sales receipts, receipts and strict reporting forms. In this case, a sales receipt or receipt must be issued upon the client’s first request.

On patent

For entrepreneurs with a patent, the requirement for a mandatory transition to online cash registers this year also does not apply. At the same time, the individual entrepreneur has no right to refuse to issue the client a document certifying the calculation on the patent, just like the “imputers”, since this will be a gross violation and will entail the imposition of a serious fine.

When should individual entrepreneurs switch to online cash registers: installation timeframes

Depending on the area of ​​work and the chosen tax regime, the timing of the transition to cash register systems varies somewhat.

On February 1 of this year, registration of old-style cash registers was stopped. From February 1 to July 1 of the same year, a transition was made to CCP for entrepreneurs using the simplified tax system and OSNO, as well as sellers of alcoholic beverages, regardless of the type of taxation.

At the same time, entrepreneurs with UTII and a patent who do not sell alcohol in any of its forms are required to use new cash registers only from July 1, 2018. The requirement to use cash register equipment since 2017 has nothing to do with them.

Is it possible to modernize an old cash register or do I need a new one?

An online cash register is a special cash register that has an Internet connection and is therefore capable of operating online. The cash register can be either new or modernized. The main thing in this case is the compliance of the device with the requirements of Article 4 of Federal Law 54-FZ, namely:

• case with serial number;
• availability of a fiscal storage device and a device for printing fiscal documents;
• printing a QR code measuring at least 20x20 millimeters;
• real time clock in the device body;
• transfer of information to the Federal Fund;
• generation and transmission of fiscal documents in electronic form to the operator immediately after entering data into the FN;
• receiving operator confirmation of receipt of data or information about the absence of this confirmation.

You can find out whether a specific device model can be upgraded by contacting its manufacturer directly.

The register of cash registers that comply with legal requirements can be found on the official website of the Federal Tax Service.

Fine for absence

For violation of the requirements of 54-FZ, the following system of fines is provided for entrepreneurs:

• for work without an online cash register: from 25% to 50% of the proceeds, but not less than 10 thousand rubles;
• for using the old cash register: 3 thousand rubles;
• for failure to transfer an electronic check: 10 thousand rubles.

Which online cash register should I choose for an individual entrepreneur using the simplified tax system?

The modern cash register market offers many models of online cash registers, ideal for both small and medium-sized businesses. Let's consider the most popular CCP models:

• Pioneer 114F is a cash terminal with a built-in fiscal drive, LCD display, thermal printers and a waterproof keyboard. The cash register can be connected to a computer and a scanner. There is a port for connecting to the Internet. Autonomous operation possible. The average cost of the unit is 19 thousand rubles.

• Mercury 115F is a portable cash register equipped with a printer for printing receipts, a display, a keyboard and a fiscal drive. A powerful battery allows the device to operate autonomously for up to 30 hours without recharging. There is a "sleep mode". Distinctive features of the unit are its low weight and the ability to operate at low temperatures. The average cost of a car is 19 thousand rubles.

• Elwes MF is a mobile, portable online cash register, characterized by versatility and automatic operation. Ideal for both stationary and mobile activities. Able to work autonomously even at low temperatures. Can connect to the Internet using Wi-Fi. The average cost of the device is 19 thousand rubles.

• Evotor Standard Plus FN is a unique, fully automated, smart technology that can provide the cash register with stable and uninterrupted operation. The device is supplied complete with a barcode scanner and a fiscal drive. Equipped with a built-in printer. The average cost of a set is 35 thousand rubles.

• Evotor Standard FN is a standard terminal characterized by efficient operation and versatility. It is possible to connect additional devices - the device is equipped with 6 USB ports. The average cost of the device is 28 thousand rubles.

How to conclude an agreement with OFD and which one to choose?

In order to start working with cash register equipment, an entrepreneur needs to select an OFD and conclude an appropriate service agreement with it. The official list of accredited operators is posted on the Federal Tax Service website. Today there are 14 organizations, each of which fully satisfies the requirements of the law:

• JSC "Energy Systems and Communications";
• Taxcom LLC;
• Evotor OFD LLC;
• Yarus LLC;
• Peter-Service Special Technologies LLC;
• LLC "Yandex.OFD";
• LLC "Electronic Express";
• CJSC Kaluga Astral;
• Tensor Company LLC;
• LLC "Corus Consulting CIS";
• JSC Manufacturing Company SBK Kontur;
• JSC "Tander";
• LLC "Certification Center "InitPRO";
• LLC "Group Element"

You can view the current list of accredited fiscal data operators here: https://www.nalog.ru/rn77/related_activities/registries/fiscaloperators/.

According to current legislation, an agreement for the processing of fiscal data must contain:

• details of the parties;
• list of services provided and their cost;
• payment procedure;
• contract time;
• responsibility of the parties.

To formalize an agreement with an operator, the client must receive a CEP, register on the OFD website, pay for its services and sign the document with an existing electronic signature.

Attention: Entrepreneurs may not enter into an agreement with a fiscal data operator only if they are located in an area significantly remote from communication networks and do not have the ability to connect to the Internet.

Is it possible to work with EGAIS?

EGAIS is a unified state automated information system developed by the state to control the volume of ethyl alcohol produced, as well as the turnover of alcohol-containing and alcoholic products.

According to current legislation, any manipulations with alcoholic goods (including reception, entry into warehouses, sales and write-offs) must be reflected in this system. EGAIS has been working with suppliers since 2016.

To connect to EGAIS you need:

• Internet (minimum speed requirements - 256 kbps);
• CEP and JaCarta - required for signing electronic documents in EGAIS;
• UTM is a universal transport module (application) that allows you to send data to EGAIS;
• commodity accounting program for Unified State Automated Information System;
• cash program compatible with EGAIS;
• 2-D scanner for reading “alcohol” bar codes;
• fiscal registrar with the ability to print QR codes.

Violation of the procedure for connecting to the Unified State Information System threatens entrepreneurs with a fine of up to 15 thousand rubles.

When carrying out a number of individual transactions without appropriate registration in the Unified State Automated Information System, an entrepreneur may be accused of illegal trafficking in alcoholic beverages. At the same time, a manufacturer operating without registration in the system will be deprived of its license through a judicial procedure.

How much does an online cash register and its maintenance services cost for individual entrepreneurs?

An approximate calculation of the costs of operating an online cash register is as follows:

• modernization of an old cash register: from 5 thousand rubles;
• purchase of a new device: from 20 thousand rubles;
• software for cash registers: from 5 thousand rubles;
• Internet provider services: from 500 rubles per month;
• OFD services: from 3 thousand rubles per year.

Where can I buy?

Entrepreneurs can buy cash register equipment both in specialized stores and directly from the manufacturer.

The most popular CCP manufacturers selling their products directly to entrepreneurs are:

• "Pioneer": http://pioner-kkm.ru/;
• "Kasbi": https://tdkasbi.ru;
• "ATOL": http://www.atol.ru/;
• "Evotor": https://evotor.ru.

Application of online cash registers for individual entrepreneurs latest news

Have online cash registers been canceled for individual entrepreneurs?

Since 2016, the Russian Federation has had a new law on the rules of working with cash register equipment. The amendments to it will concern entrepreneurs who previously could work without installing cash registers. Below it is explained whether a cash register is needed for individual entrepreneurs on the simplified tax system in 2019.

The need to purchase a cash register

The Federal Law “On the Use of Cash Register Equipment” explains whether a cash register is needed for individual entrepreneurs on the simplified tax system in 2019. Persons who use the UTII or simplified taxation system modes in their work and make payments will have to purchase a cash register(before the law was introduced, its use was considered optional).

The law applies to everyone: it does not matter what form the organization or individual entrepreneur is - in order to determine whether an individual entrepreneur on the simplified tax system can work without a cash register, attention must be paid to the type of activity of the enterprise.

This requirement does not apply to persons using the patent tax system. There are a few other exceptions.

Continuing the activities of an individual entrepreneur without a cash register

To the question of whether a cash register is needed for individual entrepreneurs under the simplified tax system in retail trade, there is no clear answer. For some types of activities, its installation is not required. The list below describes cases in which it is possible for an individual entrepreneur to operate without a cash register:

1. Sales of products in specially designated open areas. These include exhibition complexes, open markets, fairs and other similar trading platforms. The permit is valid only for non-food products sold at retail;
2. Sale of soft drinks or ice cream;
3. Sales of small retail goods. Applies to both non-food and food products sold by retail;
4. Sale of postal goods in post offices located in remote areas;
5. Sale of draft products transported by tanks. This includes the sale of beer, kvass, dairy products, fish, vegetable oil, etc.;
6. Trade in printed products: magazines, lottery tickets, travel vouchers and the like. Applies to retail sales only;
7. Sale of goods in passenger cars;
8. Sales of religious products. Applies to crosses, candles, icons, religious books and other goods;
9. Providing religious services. For example, a wedding in a church costs some money, which is not necessary to record using a cash register;
10. Collection of raw materials for recycling (but not scrap metal);
11. Providing services in car repair shops does not require the use of cash registers;
12. Providing services in beauty salons or travel agencies. Although it is not mandatory for them to purchase a cash register, such enterprises are required to issue a BSO, so they must apply the NIM.

From this list it becomes clear that working as an individual entrepreneur without a cash register under the simplified tax system will remain possible for many entrepreneurs.

Acceptable devices

To find out which cash register is needed for an individual entrepreneur on the simplified tax system, you need to look at the corresponding state register. Registration with the tax service for the purpose of further use in business activities is only possible for the devices specified therein.

You can check whether the cash register is included in the list in the document itself, or by checking the device to see if it has the “State Register” sticker on it.

The use of cash register under the simplified tax system in 2019 for individual entrepreneurs by each entrepreneur must be consistent with current laws. Failure to comply with cash discipline can result in heavy fines.

Directive No. 3210-U (registered on March 11, 2014 in Moscow) establishes the rules for conducting cash transactions. Several categories of taxpayers can take advantage of the relaxations provided for in the decree.

In 2019, entrepreneurs and firms that meet the definition of small businesses have the opportunity to use a simplified cash procedure, in which the absence of a limit is acceptable.

The procedure for maintaining an individual entrepreneur's cash book on the simplified tax system

Installing a cash register for individual entrepreneurs on the simplified tax system in 2019 is mandatory for many individual entrepreneurs, although there are some concessions for them. They should not issue a cash receipt (expense) order when accepting (issuing) cash.

The method of issuing salaries to staff determines whether it is necessary to maintain an individual entrepreneur’s cash book on the simplified tax system in 2019. It is not a mandatory requirement if employee salaries are paid to bank cards rather than in cash.

Cash discipline for individual entrepreneurs on the simplified tax system in 2019 is different in that in a situation where an individual entrepreneur does not hire staff, but receives funds directly, he can do without cash settlements and cash settlements. Receipt of individual entrepreneur funds can be confirmed using cash receipts and reports with cancellation (when using cash register systems) or BSO forms, and the payment of wages in this case is recorded by payrolls.

If an individual entrepreneur cannot work according to the above procedure, the individual entrepreneur’s cash book must be maintained in accordance with the general rules.

When using cash register for individual entrepreneurs on the simplified tax system, it is necessary to record transactions with it in the Income and Expense Accounting Book. The cash book of individual entrepreneurs and KUDiR do not require the use of expenditure and receipt orders during filling out.

Otherwise, cash discipline for individual entrepreneurs does not differ from the general requirements established by law for performing cash transactions - you need to follow them.

Benefits of using a cash register

Although an individual entrepreneur can often work without a cash register, installing one is still recommended to obtain a number of pleasant advantages. Whether a cash register is needed for individual entrepreneurs under the simplified tax system in retail trade - it will not be possible to say right away, but it will definitely become more convenient to work.

Any large enterprise seriously aimed at long-term development needs a cash register, however, before purchasing a device, you need to understand the feasibility of this action.

Why is it beneficial to install a cash register for individual entrepreneurs on the simplified tax system:

• Ease of reporting and analysis of work done. Using the machine, the manager can easily check the level of sales and analyze the amount of cash receipts for the entire period of use of the cash register, or for a specific day;
• Minimizing the risk of mistakes made by employees;
• The speed of customer service when using control technology increases significantly. The seller no longer has to issue each payment receipt manually;
• An entrepreneur will notice an acceleration in business development immediately after purchasing cash register equipment. The quality of services provided to the population will immediately improve and profits will increase;
• Low maintenance costs. During a period of one year, the specialist can be called once. It will cost only fifty rubles a month to check one device.

Possible fines when using cash register in an LLC or individual entrepreneur

The following violations of the law on the use of cash registers, specified in Article 14.5 of the Code of Administrative Offenses of the Russian Federation, threaten the entrepreneur with a fine:

1. The entrepreneur does not have or does not use a cash register when working;
2. The entrepreneur uses a cash register that is not approved by the Federal Tax Service;
3. The device is used in non-fiscal mode;
4. The cashier (or other employee of the enterprise) does not issue the receipt due to the buyer or forgets to print it;
5. Using a counterfeit or unverified machine. You need to buy devices directly from the manufacturer or at trusted points of sale. Equipment should be checked for the presence of hologram stickers from the service center and manufacturer;
6. An entrepreneur conducts a sale with a receipt that does not provide the required information about its details, or the text is difficult to read, or the data is false;
7. The entrepreneur has not carried out service maintenance of the devices or does not have the technical documentation necessary for verification;
8. An individual entrepreneur uses a payment terminal not at the place of registration, or uses a payment terminal without a mandatory cash register.

Judging by the facts described above, it can be argued that the rules for using cash register equipment in 2019 remained quite simple - in addition, the updated law provided some concessions for individual entrepreneurs, and many will not be affected by the changes at all.

Video: using cash registers - latest changes in legislation