Application of cash register for individual entrepreneurs on a patent in 2021

Most Russian business entities have already switched to using online cash registers. This innovation also affected individual entrepreneurs. But various tax regimes are provided for individual entrepreneurs, and the use of new-style cash register equipment largely depends on the scheme used. In addition, the need and timing of installing such a cash register are related to the type of activity of the businessman. For businessmen working on PSN, it is important to understand whether an individual entrepreneur needs an online cash register on a patent in 2021. These issues are regulated by Law 54-FZ of May 22, 2003.

Do you need an online cash register for a patent in 2021?

From July 2021, all individual entrepreneurs working in the field of catering and trade are required to use online cash registers if they have employees. The rest were given a deferment, and some entrepreneurs were completely exempted from using cash register systems.

In 2021, cash registers for individual entrepreneurs on a patent are mandatory for businessmen engaged in:

provision of cosmetic or hairdressing services;
repair or maintenance of radio-electronic equipment, household machines and appliances, watches;
manufacturing of metal products;
repair of vehicles, motorcycles;
transportation of goods or passengers;
provision of veterinary services;
conducting sports training;
hunting management;
rental of property;
sport or commercial fish farming and fishing;
repair of computers and communications equipment.

This rule applies to medical and pharmaceutical activities, but a license is required to carry them out.

The requirements for the availability of an online cash register for individual entrepreneurs on a patent apply from this date to entrepreneurs without hired personnel engaged in retail trade through stationary facilities with a sales area of 50 square meters or more. The same applies to trading without halls and through a non-stationary network.

Businessmen working in the catering industry at PSN should use cash registers if the hall for serving visitors has an area of up to 50 square meters or there are no such halls at all. The use of a cash register is mandatory when carrying out vending.

Important! Until July 1, individual entrepreneurs could issue BSOs instead of checks. After switching to online cash registers, be sure to generate receipts using the new equipment.

When do individual entrepreneurs with a patent switch to online cash registers?

The first edition of the Law required a general transition to new equipment from individual entrepreneurs on a patent, regardless of the type of activity, by July 1, 2021. On November 27, 2017, Federal Law 337 was adopted: some individual entrepreneurs received a deferment, and for them, work according to the new requirements will become mandatory only from July 1, 2021.

Who needs an online cash register in 2021

At first, not all patent holders will implement online cash registers. The first to move will be those who have hired staff. This applies to entrepreneurs engaged in retail trade and individual entrepreneurs providing catering services.

Who should install a cash register in 2021

The deferment applies to entrepreneurs with a patent who are engaged in retail trade or public catering and at the same time work themselves. That is, if you alone sell non-food products at retail or you have a fast food outlet without full-time staff, an online cash register will become a prerequisite for operation only on July 1, 2021.

The law clarifies another important point: if an individual entrepreneur previously worked alone on a patent, and then hired an employee, it is necessary to purchase an online cash register and register it within 30 days from the date of hiring the new employee.

How to work with the fiscal officer before installing the cash register

Before registering a cash register, an entrepreneur with a patent is obliged, upon request, to issue the buyer a BSO - a strict reporting form, which is equivalent to a cash receipt. Such documents include receipts and sales receipts.

Who is exempt from switching to an online cash register: exceptions

There are individual entrepreneurs with a patent that are exempt from using the cash register after 2021. There is no need to transfer data to the OFD if the individual entrepreneur is engaged in any of the areas listed in the list below.

Sales of printed products - newspapers, magazines, etc. - and related products.

There are conditions for this group: firstly, revenue from printed products must be at least 50% of the total; secondly, money from the sale of newspapers and related products must be accounted for separately; and thirdly, the list of related products permitted for sale without CCP is legally approved and recorded in the corresponding list.

Market trade.

It is allowed to operate without a cash register at exhibitions and markets. You cannot trade without a cash register in a tent or trailer. If the market is indoors, non-food items cannot be sold without a cash register.

Sale of tickets in public transport.

Drivers and conductors are exempt from the implementation of online cash register systems, because as confirmation of payment, they issue a ticket, which is equivalent to the BSO.

Production and sale of handmade goods.

This category includes individual entrepreneurs who themselves produce artistic products for sale.

Sale of securities and shares.
Key making, shoe repair.
Public catering in educational institutions that operate under general education programs.
Care and supervision of the elderly and children: we are talking about nannies and caregivers.
Providing luggage transfer services - at a train station, airport, etc.
Renting out housing.
Hired physical labor: cash registers are not needed for those who cut firewood to order or dig up plots of land.
Trade in religious items - icons, candles, books, etc.

There are other exceptions.

If an individual entrepreneur works with legal entities that pay for goods and services by bank transfer, introducing a cash register is not necessary.
If an entrepreneur is located in a remote locality, he is exempt from installing a cash register.
If the individual entrepreneur is located in an area separated from the networks, the entrepreneur acquires a cash register, but does not enter into an agreement with the OFD. Such settlements include settlements with a population of no more than 10,000 people; their lists are compiled and published by local authorities.

Which individual entrepreneurs on PSN are entitled to a deferment

Due to certain difficulties that accompany the introduction of new control equipment, bill No. 682709-7 was adopted, which involves introducing some changes to the procedure for switching to online cash registers for entrepreneurs on PSN. We are talking about providing certain categories of individual entrepreneurs with benefits in the form of postponing the implementation of cash register systems to July 2021.

In accordance with the latest legislation, preference is given exclusively to businessmen without hired personnel who sell goods of their own making, perform work or provide services, for example, tutoring.

Along with the postponement, some clarifications were introduced:

The general settlement system includes the movement of funds in cash, non-cash and electronic formats, advances and overpayments, and exchange of goods.
Individual entrepreneurs specializing in educational, housing and communal services, security services have the right to issue a single cashier's check in the event of receiving or returning an advance payment, if such payments are made in one calendar month, and the check is transferred to the tax office in five days.
Entrepreneurs offering services in the field of resource supply and housing and communal services to citizens have the right to provide a single check with a limited list of details. Organizations are allowed to issue such checks upon request.

A deferment for online cash registers allows entrepreneurs to prepare for work in a new format.

CCP for individual entrepreneurs on a patent

Let us explain some points on the use of online cash registers for PSN payers. If, in accordance with Federal Law dated May 22, 2003 No. 54-FZ (as amended before the Federal Law dated July 3, 2016 No. 290-FZ came into force), individual entrepreneurs had the right not to use cash registers, then they have the right not to work with the cash register until July 1, 2021. Until July 1, 2021, they can make cash payments and (or) payments using payment cards, issuing customers a document confirming the receipt of funds for the relevant goods (work, services). And from July 1, 2021, all PSN payers must work with online cash registers), which will transmit all information about payments online to the tax authorities through fiscal data operators.

Cash desk for individual entrepreneurs without employees

The relaxation in the form of postponing the installation of new cash desks is valid only for businessmen belonging to the listed categories and working in the patent system without employees. If during the validity period of the patent the individual entrepreneur does not conclude employment contracts, then a deferment applies to him.

But if at least one employee is hired during this time, the businessman loses the right to preference. He is obliged to install an online cash register in the next 30 days. This also applies to working through vending machines without employees.

Selecting a CCP for a patent

To choose an online cash register, you should take into account the specifics of doing business. If an entrepreneur works in the market, a model with a built-in battery and a wireless Internet connection will suit him. In a stationary store serving a small number of customers, inexpensive modifications are relevant. Entrepreneurs also have access to acquiring services, for example, from Vozrozhdenie Bank.

Important! For entrepreneurs with a patent, ready-made kits equipped with a trade automation program are convenient.

The main parameters influencing the choice of cash register are:

Equipment throughput is the number of checks that can be processed per minute.
Mobility - traveling trade or selling goods in an online store with payment on delivery requires the use of portable equipment.
Internet access is a mandatory function, since all information about calculations must be transmitted to tax authorities through the OFD. However, the connection itself can be cable or wireless.
Controls can be push-button or touch.
The volume of the product base is the number of loaded product cards with the possibility of grouping by assortment or type.

Sellers of alcoholic beverages need cash desks with EGAIS with the UTM module. Each cash register has the functions of Internet connection and receipt printing, but there may be additional options. For example, some models allow you to scan barcodes, print price tags, monitor sales and keep records. Using the cash register, you can cancel the payment if necessary.

Important! Regardless of the type of cash register chosen by the entrepreneur, the equipment must be officially entered into the register. In the Russian Federation, the use of only such CCPs is allowed.

Installing a cash register

To fully and correctly use the online cash register, an entrepreneur on PSN must:

Purchase new cash register equipment or modify existing ones.
Enter into an agreement with the fiscal data operator and register in your personal account.
Register the cash register with the Federal Tax Service.
Register the equipment.
Enter the data from the check in your personal account on the Federal Tax Service website.
Check the availability of information about the cash register in your OFD personal account.

If you have an electronic signature, an agreement with the OFD can be drawn up through the operator’s website. Here you need to register your account. An electronic digital signature will also be required for online registration on the Federal Tax Service website. This is done in the “Cash register equipment” subsection, where there is a special item.

To register, you need to fill out an application, indicating the details of the OFD, the details of the owner of the cash register, Taxpayer Identification Number, information about the model and number of the equipment, the serial number of the drive and the installation address. The scope of application of the cash register is also indicated. Some time after sending the application, the tax office will assign the required number to the online cash register, which will be reflected in your personal account.

Next, the device is configured. You need to find the “Settings” item, select “OFD” and “Registration”. Here you will need to enter the user's details, including TIN, installation address and number received from the Federal Tax Service. Additionally, the tax regime and the name of the operator with whom the agreement is concluded are noted. After completing the procedure, the cashier will print a receipt confirming registration.

The data from this check must be entered in your personal account on the Federal Tax Service resource. This concerns the check number, the exact time of its printing and the fiscal indicator. As a result, a card appears on the tax authorities’ website with information about registering a specific cash register.

Important! If problems arise when installing or registering a cash register, it is better to take the advice of a professional.

Is an online cash register necessary for individual entrepreneurs with a patent: which of them are obliged to use it and which are not?

In general, all individual entrepreneurs with a patent are required to use cash register equipment when carrying out activities in which they receive payment from individuals for goods sold to them or services provided. In this case, it does not matter whether the payment is in cash or non-cash (including in the scenario when payment is made by receipt through the bank’s cash desk and then credited to the individual entrepreneur’s current account).

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But there are quite a few exceptions to this general rule. Exempt from the mandatory use of the online cash register for individual entrepreneurs on a patent:

Until July 1, 2021:

in the absence of hired workers - within the framework of any type of activity;
in the presence of hired workers - within the framework of any type of activity except those related to trade and catering.

Indefinitely (until otherwise determined by law - LINK):

when carrying out the types of activities listed in paragraph 2 of Article 2 of Law No. 54-FZ;
when carrying out types of activities not related to those named in paragraph 2.1 of Article 2 of Law No. 54-FZ.

Let us note that exceptions of the first type (under paragraph 2 of Article 2) are common to all business entities (both individual entrepreneurs and organizations, regardless of the taxation system applied). Examples of activities that qualify for such exceptions:

sale of printed newspapers, magazines, stationery (if the share of revenue from the sale of newspapers and magazines is at least 50% of the total turnover);
sale of securities;
providing meals to school students;
trade at markets and fairs (here, we note right away, there are a lot of restrictions - including those regulated by by-laws, including Russian Government Order No. 698-r dated April 14, 2017 (LINK), which establishes lists of non-food products for sale which need to use CCP);
non-stationary trade (from trays);
sale of ice cream.

Please note that it is not yet necessary to use cash register systems when selling tickets for public transport inside vehicle interiors. But as of July 1, 2021, this exception will no longer apply.

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The second list of exceptions (under paragraph 2.1 of Article 2) is established exclusively for individual entrepreneurs on a patent. It can be noted that the types of activities during which an individual entrepreneur on a PSN loses the right not to use a cash register include:

provision of transport services, car repairs;
hairdressing services;
medical activities;
trade;
public catering.

Examples of activities in which an individual entrepreneur on a patent, in turn, does not necessarily need to use an online cash register:

repair and sewing of garments, shoes;
accepting clothes for dry cleaning;
provision of services in a photo studio;
rental of real estate;
cleaning services.

An important nuance: when using exceptions of the first type - that is, general ones, a business entity does not have to issue customers any documents alternative to a cash receipt (although, in order to maintain customer loyalty, it is quite possible by issuing, for example, sales receipts). And when using “patent” exceptions, the company, in turn, must issue the customer a document confirming payment. This document must contain the details specified in paragraphs 4-12 of clause 1 of Article 4.7 of Law No. 54-FZ (LINK, in fact they duplicate the official details of the cash receipt). In practice, such a document can be printed on a receipt printer or fiscal recorder without a built-in fiscal drive - based on templates previously developed on a computer.

An individual entrepreneur on a patent, therefore, has the right to use any of the exceptions available on both counts (“general” for all business entities or specific to entrepreneurs on a patent) that are suitable for him.

Important: Bill No. 682709-7 is currently under consideration on amendments to the Federal Law “On the use of cash register equipment when making payments in the Russian Federation”, according to which it is planned to exempt from the use of online cash registers until July 1, 2021 for individual entrepreneurs without employees when selling goods of own production, performing work, providing services (Article 2 of the bill). Read more about this here.

If an entrepreneur acquires an online cash register before July 1, 2021 (and registers it with the Federal Tax Service), he will be able to significantly save on the costs of purchasing it by including these costs in the tax deduction. If such a deduction is applied correctly, an individual entrepreneur on a patent will actually not notice the costs of purchasing an online cash register.

How much will it cost

The cost of an online cash register consists of two types of costs: one-time and permanent. The first category includes the costs of purchasing equipment or upgrading an existing cash register. A new cash register that meets legal requirements costs from 20,000 rubles.

Upgrading means installing a module for Internet connection, a fiscal drive and a special electronic board. After these steps, the equipment will also need to be re-flashed. All these services cost an average of 25,000 rubles.

Fixed costs for an online cash register include payment for the Internet (about 1,000 rubles per month), office data services (about 3,000 rubles per year), and storage drive upgrades (about 8,000 rubles per year).

Thus, in the first year, the cost of CCP will be from 43,000 rubles, in the future - about 23,000 rubles per year. If the entrepreneur does not have an electronic signature, another 1,500-3,000 rubles will be added to the costs for its registration.

Important! In an online cash register, you need to change the drive annually, but there are also models designed for 36 months.

How much can you return?

Entrepreneurs can get back the money they spent on:

purchasing a cash register;
purchase of a fiscal drive;
purchasing the necessary software;
setting up equipment;
contract with the fiscal data operator (FDO).

The maximum tax deduction amount is RUB 18,000. for each copy of the cash register.

For entrepreneurs on UTII, the limitation on deductions, which works for insurance premiums and sick leave benefits, does not work for cash registers - this is stated in the letter of the Ministry of Finance dated April 20, 2018 No. 03-11-11/26722. That is, they can receive a deduction for the costs of purchasing an online cash register in full.

Is it possible to get a tax deduction?

Such expenses do not have the best effect on the activities of individual entrepreneurs. To support entrepreneurs, the state provides compensation in the amount of 18,000 rubles. This is the amount for each device purchased. To receive a deduction, an individual entrepreneur on a patent must send a notification to the tax authorities indicating:

Full name of the businessman;
TIN;
patent number and date of issue;
model and serial number of the cash register;
the amount of expenses for the purchase of equipment, its installation and maintenance.

The indicated amount is the maximum. Even if the cash register costs were higher, it is impossible to get more than 18,000 rubles. The deduction is not transferred to the current account opened by the entrepreneur in the bank. Tax payments are reduced by this amount.

Important! The notification to the Federal Tax Service is drawn up in free form.

PDF file

Who can get a deduction

According to 349-FZ, until July 1, 2021, the following may receive a deduction:

Individual entrepreneur on UTII and patent without employees;
Individual entrepreneur on UTII and patent with hired employees who are not engaged in retail trade or provide catering services (those could receive a tax deduction only in 2018).

That is, almost all entrepreneurs of the third wave of reform can compensate for the costs of purchasing an online cash register. The exception is those who have employees and their business is related to catering.
Yulia Rusinova
Director of Business Development for Fiscal Solutions ATOL

We remind you who exactly should start working with CCP before July 1, 2019

according to the latest amendments to 54-FZ (their detailed analysis is here):

Individual entrepreneurs on UTII and patent, who sell goods not produced by themselves and who do not have employees (for example, owners of tobacco kiosks who themselves stand behind the counter);
Individual entrepreneurs who provide services or perform work and who have employees (for example, beauty salons and auto repair shops);
organizations and individual entrepreneurs that previously issued strict reporting forms (SRF), including carriers when selling tickets by a driver or conductor;
vending without employees (for example, owners of vending machines in the subway).

As for those who received a deferment in the use of online cash registers until 2021, it is not yet clear whether they will be able to receive the deduction after July 1, 2021.
Yulia Rusinova
Director of Business Development for Fiscal Solutions ATOL

We remind you not to use cash register until July 1, 2021

Individual entrepreneurs without employees who:

or they sell what they make themselves (for example, homemade toys, homemade pies or merino blankets);
or perform work (for example, making custom-made furniture or repairing equipment);
or provide services (for example, tutoring, manicure or makeup).

Liability for non-use

Entrepreneurs on PSN, which provide for the use of online cash registers, are required to install such equipment on time. Otherwise, they will face a fine:

From 30,000 rub. or 75-100% of the unaccounted amount for failure to use the cash register.
Suspension of work for a 3-month period in case of repeated violation with sales amount exceeding 1 million rubles.
5000-10000 rub. for violating the rules for installing or registering a cash register, ignoring requests from the Federal Tax Service.
Warning or 10,000 rubles. for failure to issue a check.

To avoid such sanctions, you need to install the cash register on time, connect it correctly and issue checks to customers.

Most individual entrepreneurs working on a patent will need to use online cash registers from July 2021, but a deferment is provided for some categories of businessmen. It is important for entrepreneurs to choose the right equipment and connect it in accordance with legal requirements, so as not to face hefty fines.