• underwear;
• handkerchiefs of textile materials, other than knitted or crocheted;
• hosiery, knitted or crocheted.

• details of shoes made of leather;
• removable insoles;
• heel pads and similar articles;
• gaiters;
• leggings and similar articles and parts thereof

• 16.29.12,
• 16.29.25.140

• dining and kitchen utensils, wooden;
• basketware and wickerwork.

• 32.30.16.120;
• 32.30.16.140.

• fishing gear and rods
• artificial lures and their equipment

Taxation system

Kind of activity

KKM is obligatory

You can issue BSO

You can issue a sales receipt or receipt

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)

official

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

Legal/IP

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

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

official

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 the 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)

official

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 desk at the request of the tax service or the 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 that 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 swing, and there are more and more questions!

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

• Ordinary cash registers should be replaced by online cash registers;
• Data on all punched checks will be transferred to the Federal Tax Service;
• Individual entrepreneurs on UTII and a patent will lose the right to work without a CCP;
• Old penalties have been changed and new ones have been 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 could previously work without a cash register is drastically reduced. The right to exemption from cash registers will be lost:

1. UTII payers - individual entrepreneurs and LLCs, if they provide catering services, are engaged in retail trade and have employees;
2. Individual entrepreneurs who have, retail and provide services in the field of catering. There are employees in the staff of the IP;

These two groups could not set up a cash desk, but issue a document confirming payment to the buyer (upon request). Now they can't do that! From July 1, 2018, everyone who pays UTII and a patent is also switching to new cash desks on a common 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 are also switching to the general rules for the use of cash registers from 07/01/2018: the first will have to install cash desks at the point of sale, the second - to equip machines with cash registers.

1. And also everyone who now uses the old-style checkouts (on and) will have to switch to online checkouts.

Switching to Online Cashiers from July 1, 2019

The next stage of the transition to online cash registers is July 01, 2019. From this date, they will be required to work according to the new rules:

• IP 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 the PSN, conducting activities in trade and catering, without the involvement of employees.
• Individual entrepreneurs and LLCs on UTII providing other services, with the exception of trade and catering, where online cash desks will need to be used from 07/01/2018.
• LLCs and individual entrepreneurs located on the OSNO or USN, subject to the provision of services to the population and the issuance of a BSO of the established form. The exception is the sphere of trade and public catering.
• Individual entrepreneurs using vending machines for sales. The state does not have employees.

Who can work without online cash desks

• 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, draft drinks, trade at fairs or retail markets, trade in milk and kvass from tankers, sale of seasonal vegetables / fruits (including gourds);
• Organizations and individual entrepreneurs located in hard-to-reach areas (the area must be included in the list approved by the regional authorities) - but there is an amendment for these persons: they may not set up a cash register, but must issue a payment document to the client;
• Pharmacy organizations in feldsher posts in rural areas*
• Entrepreneurs providing porter services.
• Organizations and individual entrepreneurs providing services related to the care of children and sick people, as well as the elderly and the disabled.
• Recycling and glassware collection points. The exception is the acceptance of scrap metal.

Online cash desks for those who provide services to the population

At the moment, companies and individual entrepreneurs engaged in services to the public have the right to do without a cash register, but they must then issue a BSO. From 07/01/2018, this obligation will be supplemented by the fact that it will be necessary to issue not just a BSO, but a BSO formed on a special device - an “automated system for BSO”. In theory, this system will become a kind of CRE, respectively, BSO will become a kind of cash receipt.

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

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

Important! If you are in an area remote from communication networks (it must also be approved by regional authorities), that is, there is simply no Internet in principle, then you must use the cash register, but offline. That is, the cash register must be installed and used, but the data does not need to be transmitted electronically.

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

Retail sales of alcoholic products and retail sales of alcoholic products in the provision of public catering services are carried out using cash registers.

This means that everyone (both individual entrepreneurs and LLCs) who sells alcoholic products (including beer), regardless of the applicable taxation regime, must trade using a cash register from March 31, 2017 - from the date these changes come into force . This norm is special, therefore it has priority over the norm of the law “On the Application of CCP”, in which the transition to cash registers for UTII is postponed to 07/01/2018.

Thus, individual entrepreneurs and LLCs on UTII and a patent that carry out the retail sale of alcoholic products will not receive a deferral until 07/01/2018, but must switch to new cash desks earlier - from 03/31/2017.

Online cash registers for online stores and online commerce

Previously, there was no clear answer to the question of whether a CCP is needed for an online store in the law. According to the explanations of the tax authorities, it still had to be used. Now everything is spelled out quite clearly:

CCP for online commerce is needed both in the case of cash settlements and in settlements through electronic means of payment. Settlements using electronic means of payment is a new concept that appeared in the law after the amendments were made. Such calculations are understood as calculations that exclude personal interaction between the two parties to the purchase process.

If you accept payments in your online store only through electronic means of payment, then you can buy not an online checkout, but a special checkout without a receipt printer.

In some cases of online trading, when the parties are two legal entities, two individual entrepreneurs or an individual entrepreneur and a legal entity, it is not necessary to use CCP - such situations are exceptions.

Important! Few 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 one), you must punch / generate a check;
• If you have an agreement for accepting payments with an aggregator (Yandex.Checkout, Robokassa, etc.), then the aggregator acts as a payment agent and it must issue a check. The requirements for checks are exactly the same as in the general case!

When concluding an agreement with an aggregator, be careful, because here you still need to look at each agreement! You must first determine whether the aggregator with which you want to conclude an agreement is a paying agent in accordance with Law No. 103-FZ. If the aggregator is recognized as a paying agent, then he must knock out a check, if not, then you are obliged to knock out / generate a check!

Banks, according to Law No. 103-FZ, are not paying agents, therefore, you also draw / form a check under an agreement with a bank!

What will change in the cash registers themselves

The main requirement for new CCPs is the ability to connect equipment to the Internet. It is the presence of communication that will allow you to transfer information about sales to tax authorities. Actually, hence the name "online cash register". In addition, new cash registers must have a case with a serial number, as well as a 2D barcode printing function and a built-in clock.

There will be no fiscal memory and ECLZ in the new cash registers, instead of them there will be a fiscal drive inside the device. All information about payments will be stored in this drive in a secure form.

In order for a cash register to be used, it must be included in a special register, while there will be a separate register for fiscal accumulators. The online cash register will also need to be registered with the tax authorities, but it is no longer necessary to conclude an agreement with the CTO. Here it is impossible not to note the “bonus”: to register a cash desk, it is not necessary to personally go to the tax office, this can be done electronically.

Important! You can register old format cash desks until 01/31/2017. From February 1, 2017, the Federal Tax Service registers only new online cash desks. Previously registered cash registers, the service life of which has 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 CCT. Some models of old devices can be upgraded and turned into online cash registers.

How data will be transferred to the tax

Data transfer will take place with the help of the fiscal data operator (or CRF for short), or rather through it. Accordingly, the entrepreneur needs to conclude an agreement with such an operator.

Further, 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 a confirmation of receipt, and then forwards the data to the tax office.

The operator also fixes all data so that it cannot be corrected. All information will be stored in a database and kept 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 checks and BSO with the introduction of online cash registers

There are quite a few changes here:

• The list of required details has been expanded: the address of the store (website address, if it is an online store), the VAT rate, the taxation system for the operation, the fiscal accumulator number, and others have been added;
• Two new concepts "correction cash receipt" and "correction SRF" have been introduced: they will be formed when a previously performed settlement transaction is corrected. But you can make such a correction only for the current shift, you won’t be able to correct the 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 the electronic form of the document to an email address. You can send not the check itself, but separate information, according to which the client will be able to 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 penalty for non-use of cash registers is calculated from the amount that did not pass through the cash desk: legal entities will have to pay 75-100% of the amount, but not less than 30 thousand rubles; IP - 25-50% of the amount, but not less than 10 thousand rubles. That is, the larger the amount that did not pass through the cash register, the greater the fine;
2. Repeated violation of this kind (during the year), including if the calculations 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 be disqualified for a period of one to two years;
3. For the use after 02/01/2017 of a CCP that does not meet the requirements, a warning or a fine is threatened. A fine for legal entities can be 5-10 thousand rubles, for individual entrepreneurs - 1.5-3 thousand rubles;
4. Failure to submit documents and data at the request of the tax authority or submitting them in violation of the deadline will result in sanctions similar to clause 3;
5. For non-issuance of a check (BSO) on paper or for their failure to send electronically, a warning or a fine threatens. 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 equipment stores in your city.

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

The cash register must have a factory 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 from 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 With this deduction, you can reduce the tax payable to the budget.

So far, these are the highlights of online cash registers since 2018. Despite the fact that they have been applied since 07/01/2017, there are still quite a lot of questions.

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

Do I need an online cash desk 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.

At the same time, the legislation provides for a number of exceptions, in which case the use of an online cash register can be avoided. These exceptions include:

• organizations and entrepreneurs engaged in certain types of activities (making keys, repairing shoes, etc.);
• organizations and entrepreneurs involved in the sale of newspapers/magazines in kiosks, draft drinks, ice cream, trade in retail markets or fairs, trade in kvass or milk from tankers, sale of seasonal fruits/vegetables (including gourds);
• organizations and entrepreneurs located in hard-to-reach areas (the area must be included in the list approved at the regional level) - but there is an amendment for these entrepreneurs: they may not apply CCP, but are required to issue a payment document to the client;
• pharmacy organizations in rural feldsher points.

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 desks by entrepreneurs is regulated by Federal Law No. 54-FZ, the current version of which can be found on the Consultant Plus legal portal at http://www.consultant.ru/document/cons_doc_LAW_42359/.

On USN

An entrepreneur who has chosen a "simplified" system and conducts cash settlements with his own clients is obliged to start a cash register. At the same time, non-cash payments 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 settlement accounts of organizations and other entrepreneurs;
• operates in remote/hard-to-reach areas;
• provides the population with the types of services that, by law, provide for the replacement of checks with BSO.

On UTII

To date, the requirement for the mandatory use of cash registers for entrepreneurs on UTII does not apply. By law, such businessmen have the right to issue to their customers both cashier's checks and other supporting papers, including sales receipts, receipts and forms of strict accountability. In this case, a sales receipt or receipt should be issued at the first request of the client.

On patent

For entrepreneurs on a patent, the requirement for a mandatory transition to online cash registers this year also does not apply. At the same time, they are not entitled to refuse the client in issuing a document certifying the calculation of the IP on the patent, as well as the "sponsors", as this will be a gross violation and will entail the imposition of a serious fine.

When individual entrepreneurs should switch to online cash desks: installation time

Depending on the direction of work and the chosen tax regime, the timing of the transition to cash registers varies somewhat.

From February 1 of this year, the registration of old-style cash registers was terminated. From February 1 to July 1 of the same year, entrepreneurs on the simplified tax system and OSNO, as well as sellers of alcoholic products, regardless of the type of taxation, switched to cash registers.

At the same time, entrepreneurs on UTII and a patent that do not sell alcohol in any of its manifestations are required to use new cash registers only from July 1, 2018. Since 2017, the requirement to use cash registers has nothing to do with them.

Is it possible to modernize the old cash register or do you need a new one?

An online cash register is a special cash register that has an Internet connection and, due to this, is able to work online. The cash desk can be both new and modernized. The main thing in this case is the compliance of the device with the requirements of Article 4 of the Federal Law 54-FZ, namely:

• housing with serial number;
• the presence of a fiscal drive and a device for printing fiscal documents;
• printing a QR code with a size of at least 20x20 millimeters;
• clock with real time in the device case;
• transfer of information to the FN;
• formation and transfer of fiscal documents in electronic form to the operator immediately after entering data into the FN;
• receiving confirmation from the operator about the receipt of data or information about the absence of this confirmation.

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

The register of cash desks that meet the requirements of the law can be found on the official website of the Federal Tax Service.

Absence penalty

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

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

Which online cash desk to choose for IP on the simplified tax system?

On the modern cash market, there are many models of online cash desks that are ideal for both small and medium-sized businesses. 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. Offline operation is possible. The average cost of the unit is 19 thousand rubles.

• Mercury 115F is a portable cash register equipped with a printer for printing checks, a display, a keyboard and a fiscal drive. A powerful battery allows the device to work offline for up to 30 hours without recharging. There is a sleep mode. Distinctive features of the unit are low weight and the ability to work 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 outdoor 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 technique that can ensure stable and uninterrupted operation of the cash register. The device is supplied complete with a barcode scanner and a fiscal drive. Equipped with 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 registers, an entrepreneur needs to select an OFD and conclude an appropriate service agreement with him. The official list of accredited operators is posted on the website of the Federal Tax Service. Today there are 14 organizations, each of which fully meets the requirements of the law:

• JSC Energy Systems and Communications;
• OOO Taxcom;
• Evotor OFD LLC;
• LLC "Yarus";
• LLC "Peter-Service Spetstekhnologii";
• Yandex.OFD LLC;
• LLC "Electronic Express";
• CJSC Kaluga Astral;
• LLC "Company" Tenzor ";
• Korus Consulting CIS LLC;
• JSC “Production 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 the current legislation, the contract for the processing of fiscal data must contain:

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

To draw up an agreement with the 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 can not conclude an agreement with a fiscal data operator only if they are located in an area that is 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 in order to control the volumes of ethyl alcohol produced, as well as the turnover of alcohol-containing and alcoholic products.

According to the current legislation, any manipulations with alcoholic goods (including acceptance, receipt to the warehouse, sale and write-off) 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 - a universal transport module (application) that allows you to send data to EGAIS;
• commodity accounting program for EGAIS;
• cash program compatible with EGAIS;
• 2-D scanner for reading "alcoholic" barcodes;
• fiscal registrar with the ability to print QR codes.

Violation of the procedure for connecting to EGAIS threatens entrepreneurs with a fine of up to 15 thousand rubles.

When carrying out a number of separate operations without appropriate registration in the Unified State Automated Information System, an entrepreneur may be accused of illegal circulation of alcoholic beverages. At the same time, a manufacturer operating without registering in the system will be deprived of a license in a judicial proceeding.

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

An approximate calculation of the cost of operating an online cash desk is as follows:

• modernization of the old cash register: from 5 thousand rubles;
• purchase of a new device: from 20 thousand rubles;
• software for CCP: 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 that sell their products directly to entrepreneurs are:

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

The use of online cash registers for individual entrepreneurs latest news

Have online cash registers been canceled for individual entrepreneurs?

Since 2016, a new law on the rules for working with cash registers has been in force in the Russian Federation. The amendments will apply to entrepreneurs who previously could work without installing cash registers. The following explains whether a cash register is needed for IP on the simplified tax system in 2019.

The need to purchase a cash register

The federal law "On the use of cash registers" explains whether a cash desk is needed for individual entrepreneurs on the simplified tax system in 2019. Persons using the UTII or STS modes in their work and making settlements will have to purchase a CCP(before the introduction of the law, its application was considered optional).

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

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

Continuation of IP activities without a cash register

To the question of whether a cash register is needed for an individual entrepreneur under the simplified tax system in retail trade, there is no unequivocal answer. For some activities, its installation is not required. The list below describes the cases in which an individual entrepreneur can work 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. Sale of small retail goods. Refers to both non-food and food products sold by retailers;
4. Sale of postal goods in post offices located in remote settlements;
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 materials: magazines, lottery tickets, travel cards and the like. Applies to retail sales only;
7. Sale of goods in passenger cars;
8. Realization of religious products. Refers to crosses, candles, icons, religious books and other goods;
9. Provision of religious services. For example, a wedding in a church costs some money, which is not necessary to fix with the help of a cash register;
10. Collection of raw materials for disposal (but not scrap metal);
11. The provision of services in car services does not require the use of cash registers;
12. Provision of services in beauty salons or travel agencies. Although it is not mandatory for them to purchase CCPs by law, such enterprises are required to issue BSOs, so they must apply NIM.

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

Permissible 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 application in entrepreneurial activity is possible only for the devices indicated in it.

You can check whether the cash desk is included in the list in the document itself, or by checking the device for the presence of the “State Register” sticker on it.

The use of cash registers under the simplified tax system in 2019 for individual entrepreneurs must be consistent with applicable laws. Failure to comply with cash discipline threatens with large fines.

Instruction 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 relief provided for in the decree.

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

The procedure for maintaining the cash book of IP 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 order for income (expense) while receiving (issuing) cash.

The method of issuing salaries to staff determines whether it is necessary to keep an IP cash book on the simplified tax system in 2019. It is not a mandatory requirement if the payment of salaries to employees takes place on bank cards, and not in cash.

The 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 money directly, he can do without cash and cash settlements. The receipt of IP funds can be confirmed using cashier's checks and reports with cancellation (when using cash registers) or BSO forms, and the payment of salaries in this case is recorded by payrolls.

If the IP cannot work in the above order, the IP cash book must be kept in accordance with the general rules.

When using KKM for individual entrepreneurs on the simplified tax system, it is necessary to record transactions with it in the Income and Expenses Book. The cash book of IP and KUDiR does not require the use of debit and credit orders during filling.

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, its installation is still recommended to obtain a number of pleasant advantages. Whether KKM is needed for individual entrepreneurs with 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 desk, however, before buying a device, you need to understand the expediency of this act.

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

• Ease of reporting, analysis of the work done. With the help of the machine, the manager can easily check the level of sales and analyze the amount of cash receipts for the entire time of using the cash register, or for a certain day;
• Minimizing the risks of making mistakes by employees;
• The speed of customer service with the use of control technology increases significantly. The seller no longer has to draw up each payment receipt by hand;
• The entrepreneur will notice the acceleration of the development of the business immediately after the acquisition of cash registers. The quality of services rendered to the population will immediately improve, profits will increase;
• Low maintenance costs. For a period of one year, the master can be called once. In a month, only fifty rubles will go to check one device.

Possible penalties when using KKM in LLC or IP

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 cash register equipment during work;
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 check due to the buyer or forgets to print it;
5. Using a fake or unverified car. You need to buy devices directly from the manufacturer or at trusted points of sale. The equipment should be checked for the presence of hologram stickers from the service center and the manufacturer;
6. The entrepreneur conducts a sale with a receipt that does not provide mandatory information about his 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 he 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 KKM obligatory for it.

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

Video: the use of cash registers - the latest changes in legislation