Online cash registers for individual entrepreneurs ─ application rules in 2021

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June 18, 2021 at 02:27 pm

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In accordance with Law 54-FZ, the trade segment of the economy is gradually moving to a new format for reporting information about transactions to the Federal Tax Service. At first, business entities voluntarily switched to working with online cash register systems. The first stage of the mandatory introduction of new equipment was implemented in 2021, and it was planned to complete the transition processes of all business entities by 2021. About the date on which online cash registers are required, who was given an additional deferment, and who is exempt from installing new equipment, see the material below.

Is an online cash register required for individual entrepreneurs on UTII in 2021?

The need to install a cash register used to depend on the entrepreneur himself: he could choose how to confirm the sale, with a sales receipt or a cash receipt. The procedure was changed by amendments that established the obligation to make payments using an online cash register. Entrepreneurs on UTII should have switched to online cash registers last year, with the exception of:

operating in the field of catering or retail trade of goods;
performing work in the presence of hired workers.

A deferment was given to these categories of entrepreneurs until July 2019, so from the 1st all purchases must be confirmed only by an online cash register receipt. Violation of the law threatens with a fine of up to 50% of total revenue (but not less than 10 thousand rubles); for repeated violation, a ban on carrying out activities for up to 3 months is possible.

Who will actually receive a deferment in the use of online cash registers?

Which entrepreneur can actually postpone the purchase of online cash registers until July 2021 without fear of fines, says Yulia Rusinova, director of business development for fiscal solutions ATOL

On May 22, the State Duma approved in the second reading amendments to 54-FZ (“On the use of cash register equipment” (CCT)). It is obvious that the law will pass the third reading. The main change is that some entrepreneurs receive a deferment in the use of online cash registers until July 2021.

In journalists' desire to be concise, important details are often lost. Phrases like “non-use of cash register equipment for individual entrepreneurs (IP)” are interpreted as a deferment for all individual entrepreneurs in general. However, it is not.

So that an incorrect interpretation of the amendments to the law does not mislead anyone and does not lead to fines, I will tell you which entrepreneurs can really postpone the purchase of online cash registers, who may not use them, and who still must install a cash register before July 1, 2021.

In addition, an important amendment appeared in the law stating that now in the areas of housing and communal services, security and education, each payer does not need to issue a separate check when returning or offsetting an advance or prepayment. And for couriers, housing and communal services, and transport, the use of online cash registers has been simplified. But more about everything below.

Who will get a deferment

Individual entrepreneurs without employees who sell goods exclusively of their own production, perform work or provide services may not use cash register until July 1, 2021. That is, if you knit and sell scarves, bake and sell cakes, give massages or cut hair and do it alone, that is, without hired employees, then you can postpone the purchase of a cash register.

A pilot project is taking place in four regions of Russia, which allows entrepreneurs to register themselves as self-employed and pay the appropriate tax - tax on professional income. Those who would like to register as self-employed, but do not have this opportunity, because the pilot has not yet arrived in their region, are given a deferment until 2021. Most likely, by that time the project on the self-employed will leave the pilot at the federal level and entrepreneurs will have a choice: register as individual entrepreneurs or as self-employed and, depending on this, use or not use cash registers.

An important point: as soon as an individual entrepreneur has hired employees, entrepreneurs must register a cash register within 30 days after concluding an employment contract.

Who still needs to buy an online cash register?

By July 1, 2021, the following must switch to working with online cash registers:

Individual entrepreneurs on UTII and patent, who sell factory or other people's goods (not of their own production) and do not have employees;
entrepreneurs on UTII and patents who provide services or perform work and have employees;
organizations and individual entrepreneurs that previously issued strict reporting forms, including transport organizations when selling tickets by a driver or conductor in a vehicle;
vending without hired workers.

For whom is the annual moratorium on fines introduced?

The media and the State Duma are actively discussing the issue of declaring a one-year moratorium on fines for non-use of online cash registers. It is important to understand that this moratorium is not for everyone, but only for two areas - transport and housing and communal services . For other categories of taxpayers, the moratorium is not discussed and no deferment is provided. We recommend that you pay attention to this so that you do not face a fine after July 1, 2021.

Who will be allowed not to use the online cash register?

In the case of non-cash payments, that is, when paying through an ATM, in a bank in cash or transferring from a current account, you may not use the online cash register:

partnerships of real estate owners (including partnerships of homeowners and gardening non-profit partnerships) and specialized consumer cooperatives when they accept payment for the provision of services to their members within the framework of their statutory activities, as well as when accepting payment for residential premises and utilities;
educational organizations; physical education and sports organizations; organization of culture and leisure.

Regardless of the type of payment, you can not use the cash register if:

retail sale of shoe covers;
sale of entrance tickets and subscriptions for visiting state and municipal theaters by hand or from an individual tray (not via the Internet);
leasing residential premises to an individual entrepreneur together with parking spaces located in apartment buildings that belong to this individual entrepreneur by right of ownership.

What simplifications will appear?

The list of organizations that do not need to generate a separate check (or strict reporting form) for each buyer for a refund or offset of an advance or prepayment will be replenished in the areas of housing and communal services, security and education.

Previously, this rule only worked in the areas of cultural events, passenger and cargo transportation services, communication services and electronic services, for example, Internet advertising services.

To comply with the law, it is necessary to generate only one general check for the return or offset of an advance or prepayment and send it to the Federal Tax Service through the fiscal data operator (FDO).

The period for generating this check has also changed. If previously one working day was provided for this task after the end of the billing period (no more than one calendar month), now this period has been increased to ten calendar days.

The list of organizations that will be able to use a remote cash register at a location other than their payment location will be expanded.

Previously, a remote cash register could be used by:

online stores;
automatic devices for electronic means of payment when transporting passengers and cargo;
vending (except for the sale of excisable products, marked and technically complex goods) subject to the display of a QR code on the screen from February 1, 2021.

According to the new amendments to 54-FZ, the cash register can be used outside the place of payment:

during peddling trade;
when selling goods remotely (for example, couriers, when ordering goods from catalogues, in a “shop on the couch”, etc.);
if the payment is made where the work was performed or the service was provided, but outside the retail facility or office (for example, when installing windows or cleaning an apartment);
when selling tickets and coupons by a driver or conductor in a vehicle;
in automatic devices for payment for services by automatic devices mechanically connected to the body of the automatic payment device (for example, automatic car washes, fuel filling machines, washing machines) provided that a QR code is displayed on the screen from February 1, 2020;
in areas where the use of strict reporting forms (SSR) approved by federal executive authorities in the service sector is legally established; when paying for housing and communal services, with the exception of cash and electronic means of payment with their presentation.

However, the amendment on the possible use of a cash register outside the place of payment does not cancel the legal requirement for the mandatory provision of a check to customers.

Depending on the area, there are different time intervals for issuing a check relative to the settlement time. For a number of categories, the check must be issued at the time of payment (for example, this applies to couriers, distance selling, home services), when selling tickets - on the day of payment.

How to issue checks in the vehicle interior when paying for travel?

There were many questions surrounding the issue of issuing cash receipts in the vehicle at the time of ticket sales. The amendments reflect all the possibilities for issuing a check, both by placing a cash register in a vehicle and using a remote cash register.

Carriers can:

if the online cash register is located in the vehicle, issue a paper or electronic receipt at the request of the passenger at the time of payment;
if a remote ticket office is used, issue the passenger a ticket containing a unique code or link through which he can receive an electronic receipt no later than the same day;
if there is a legally approved strict reporting form, then place on it the details of the cash receipt (QR code or date, time of calculation, fiscal document number, payment attribute, calculation amount, serial number of the fiscal drive, fiscal attribute of the document) and issue it at the time of settlement ;
display a QR code from the display of a mobile phone or smartphone at the time of payment;
Send the check details to the passenger at the time of checkout by phone or email.

Of course, these are not all the changes that were included in the draft amendments to 54-FZ, but they are key.

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

Until 2021, individual entrepreneurs and organizations using the patent tax system provided documents equivalent to cash receipts. From 2019, they are required to switch to payments using an online cash register. By July 1, the equipment must be installed by individual entrepreneurs on a patent, which are engaged in the following activities:

performance of work in the presence of hired workers;
sales of products not made in-house;
employment in public catering without hired employees.

The deferment until 2021 is provided only to those individual entrepreneurs with a patent who do not have employees and who sell their own products. All other business entities on the patent should have installed the CCP last year.

Which individual entrepreneurs need an online cash register?

The transition will be completed by July, and the state has obliged entrepreneurs to install cash registers. These will include:

Merchants conducting trading activities without employees, located on a patented system or on UTII.
Businessmen on simplified taxation.
Businessmen providing all types of services to the population.
Entrepreneurs selling goods through vending machines.

Equipment commissioning goals

State policy is aimed at collecting taxes into the treasury and controlling the market sale of products. Important tasks are also being solved:

Increasing transparency of the work of businessmen in the domestic market.
Identification of persistent defaulters in the Federal Tax Service.
Control of financial flows from manufacturer to buyer.
Monitoring trade turnover.
Exercising control over entrepreneurs, companies and organizations.

Is an online cash register required for the provision of housing and communal services in 2021?

Such companies were given a deferment, but from July 1 they are required to make payments only at new online cash registers. If the consumer comes in person and pays bills at the management company, the employee must give him a paper check.

When paying bills using online banking or an electronic payment service, confirmation of the transaction will be an electronic order sent to the payer’s phone number or email. This function is performed by the OFD with which the company or individual entrepreneur has entered into an agreement.

Until the mandatory transition to an online cash register, the organization can issue BSO at the consumer’s request. But the document must be drawn up in accordance with the recommendations of 54-FZ.

How can an entrepreneur save money on buying a cash register?

An entrepreneur who had to purchase an online cash register in 2021 has the right to receive a special cash deduction (Article 1 of the Law “On Amendments...” dated November 27, 2017 No. 349-FZ). This deduction is available only to individual entrepreneurs using UTII or PSN.

The individual entrepreneur had the right to reduce the imputed tax or the amount of the patent by the actual costs of purchasing an online cash register if he registered a cash register before 07/01/2019. The maximum deduction amount was 18,000 rubles. for 1 cash register. The expenses could include not only the cost of the cash register itself, but also the costs of work and services associated with bringing the cash register to a working condition.

IMPORTANT! You can claim a deduction for an online cash register no earlier than the period in which the online cash register is registered. That is, the last tax period in which it was possible to claim a deduction was in the 4th quarter of 2019. From the 1st quarter of 2021, you cannot claim a deduction.

Individual entrepreneurs in the imputed taxation regime reflected the deduction in a separate section of the UTII declaration. How can I get a deduction for the purchase of an online cash register for individual entrepreneurs on PSN in 2021? How and where can he report the cash expenses incurred?

Individual entrepreneurs on PSN do not submit declarations, so they need to inform tax authorities about their intention to receive a deduction using a special notification. If the individual entrepreneur made cash expenses on the PSN after full payment of the patent, the validity period of which has not yet expired, these expenses will be an overpayment on the PSN, and it can be returned or offset.

Who received a deferment until 2021

The Federation Council and the State Duma have already agreed on the bill with a new postponement. The only thing missing is the President’s signature, but most bills at this stage receive it without any problems.

Individual entrepreneurs without employees who are engaged in independent work or selling their own products will be able to count on the deferment. The concept “without employees” exclusively includes the absence of those with employment contracts. The applied tax system does not matter; civil contracts are not taken into account.

If an entrepreneur, after receiving a deferment, has entered into an employment contract, he must purchase and register an online cash register. To fulfill this requirement, 30 days are given from the date of signing the contract.

What you need to install an online cash register

To install new cash registers, the following steps are required:

Select and buy a cash register. The decision criteria are listed above.

Important! When purchasing a cash register, check the availability of software.

Purchase a fiscal drive - a device on which all trading transactions are recorded. It varies in registration periods of 13, 15 and 36 months.
Conclude an agreement with the fiscal data operator.
Conclude a service agreement with a service center, which will help if the device breaks down.
If necessary, install the EGAIS system for data exchange when selling alcoholic beverages and beer on tap.
If necessary, install other gadgets - applications for trading and payments, 1C, Yandex cash register, cloud and others.
Register an online cash register with the tax office or in your personal account on the website nalog.ru.

Who is exempt from online cash registers?

Certain categories of entrepreneurs are uncomfortable using online cash registers, so they were legally included in the list of exceptions. Exemption for beneficiaries was provided until 2021, but in 2021 the transition was postponed indefinitely. Activities that do not require mandatory work with an online cash register include:

trade in non-food products from a tray and in an outdoor market;
key making and shoe repair;
care for children and the elderly.

Until July 2021, drivers who sell travel tickets in a vehicle are exempt from using online cash registers, but from July 1 this item will be excluded from the list of beneficiaries.

In addition to the categories described in Article 2 of Article 54-FZ, self-employed people and entrepreneurs who receive payments through intermediaries are exempt from working with an online cash register.

conclusions

OSNO and simplified tax system have already been using cash registers since 2021
Catering enterprises, retail trade and vending that employ hired workers can use CCP in 2021.
UTII, patent, vending and service industries are required to connect online cash registers from July 1, 2021
If you sell beer, you should clarify the timing of the transition to CCP in 54-FZ
The simplified tax system, UTII and PSN are not required to indicate the name and quantity of goods on the receipt until January 1, 2021
Individual entrepreneurs on PSN and UTII will receive a tax deduction in the amount of 18,000 rubles. for one online checkout
If you use a fiscal drive with a shorter operating life than necessary, you will be fined 1,500–3,000 rubles

You can buy an online cash register for individual entrepreneurs from Multikas at any time convenient for you. Our competent specialists will solve all technical problems and tell you how not to make a mistake and make the right choice.

Are CCPs required in rural areas?

It is possible to make payments without using an online cash register only in those regions that have been officially recognized as inaccessible and included in the relevant list by the regional government. Such settlements include villages and hamlets whose population does not exceed 10 thousand people. The exception is the sale of alcohol. Installation of equipment with the EGAIS system at such a retail outlet is mandatory.

Subjects in towns and villages not included in the list of hard-to-reach areas are not exempt from online cash register equipment. If there is no stable Internet connection, the entrepreneur may not transmit the OFD data, but the cash register must be equipped with a fiscal drive.

Transition deadlines:

From 07/01/2018 individual entrepreneur on UTII or Patent (for trading activities and catering with hired employees)
From 07.2018 IP on UTII or Patent when selling excisable goods
From 07.2019, individual entrepreneur on UTII or Patent when providing services, trading activities and catering, without hired employees, i.e. other.

Important!!! If you didn’t have any employees, but you just hired them, you need to connect an online cash register within 30 days.

New requirements for cash registers for vending

When carrying out trading activities through vending machines (vending machines), the cash register does not need to be built into the equipment. An entrepreneur must install one online cash register in his office, which will receive information about sales from all vending machines. In this case, there is no need to issue a fiscal document to the consumer. An electronic receipt is sent only if the client has left contact information.

When selling marked and excisable, food and technically complex goods through vending services, the online cash register must be built into the body of the retail equipment.

By February 2021, all vending machines, regardless of product category, must be equipped with mandatory displays from which QR codes can be read. Such an introduction will allow the consumer to identify his receipt.

Other changes in the law

The law on online cash registers has been repeatedly supplemented and improved. The main goal of the changes was the gradual and gentle introduction of cash register systems, which would not affect business activities. The most significant amendments were adopted in 2021:

Owners of individual vending machines are allowed to use one online cash register for several points. But at the same time, the objects of trade should not be excise goods or equipment, and a QR code should be displayed on the display after purchase.
The cash receipt must be sent by email or SMS to the client's number. In some cases it may not be printed. Also, the cash register must save the data on the fiscal drive and send it to the tax office.
The payment system now includes not only cash and non-cash funds, but also advances, prepayments, payments using bonuses or electronic money. That is, they are required to issue a receipt even if the buyer paid for the goods with Yandex money.

The process of switching to online cash registers

The QR code must be displayed on the printed receipt.
After the liquidation of the company, there is no need to deregister the online cash register: this will happen automatically.
When making payments between individual entrepreneurs and companies, new details have been added that must be indicated on checks.
Entrepreneurs selling tickets to cultural events, working in the transportation sector and offering certain services are allowed to create a single document that reflects all transactions for a billing period of no more than a month.
Organizations doing business in the housing and communal services sector can issue checks only at the request of clients. However, they have the right to a deferment of up to 10 days.

The adopted changes to the Law on Online Cash Registers make the transition to a new mode of operation easier for many entrepreneurs.

New details of the fiscal receipt

From July 2021, new requirements for the details reflected in the check will come into force. The changes affected individual entrepreneurs and LLCs that carry out non-cash and cash payments.

The following additions must be made to the settlement document issued by the cash register:

code of the country;
excise duty and customs declaration number;
Full name and tax identification number of the buyer;
Name of the organization.

For those entrepreneurs who carry out activities and accept payments on the site, a mandatory change from “electronic” to “non-cash” payment method is provided. The old name will be classified by controllers as a violation of order.

Transition order

The whole process takes place in a few simple steps:

Connect to the Internet in the store. This is necessary for constant exchange of data between cash registers and OFD servers. If data is not sent from a device within 30 days, it is blocked. It is important to ensure that the connection is stable in advance to avoid transmission errors.
Some CCP manufacturers allow their older generation devices to be upgraded so that their functionality meets the requirements of the new law. As a rule, this is much cheaper to do than purchasing new equipment. Expensive modern online cash registers have advanced functionality, but its necessity is not specified in the law. Consider all options before purchasing.
Enter into an agreement with the fiscal data operator. They act as intermediaries between your company and the tax office. It is on their servers that all information collected from your fiscal drives will be stored. These same organizations are responsible for the integrity of the data and transfer them to the Federal Tax Service upon request. Important! OFD is not responsible for late or incorrect data transfer on your part.
Remove the old cash register from the register. This must be done even if the device is being upgraded. You will have to take it to the Federal Tax Service in person, since remote withdrawal is not supported for older generation devices.
Purchase and install new equipment or upgrade old equipment. The cost of devices starts from 8-10 thousand rubles and reaches 70,000. To this should be added the costs of installation and calibration. Remember that the tax deduction for switching to online cash register systems is no more than 18,000 rubles.
Register new equipment. This can be done in person, but it is much more convenient to register online. This will give you the opportunity to double-check that everything is working properly.
Make sure that work can continue even during technical problems with the network. The law provides for the possibility of service interruptions, for example, power outages or problems on the side of the Internet provider. During such periods, entrepreneurs must still issue reporting forms and record each transaction in order to later enter data about it into the database.

Recommendations for choosing an online cash register

Mandatory requirements for applicable online cash registers are established by the same law 54-FZ. You can only use those equipment models that are included in the special list. The list includes both push-button and touch-sensitive models of cash registers. The first ones, as a rule, are budget options, but not each of these online cash registers supports connecting additional equipment.

When choosing an online cash register, you should pay attention to:

methods of connecting to the Internet;
throughput;
functions when working with the database;
mobility.

Do not forget that the product range is loaded into the online cash register. This can be done manually using the interface, but if the assortment contains more than 50 items, then it is more convenient to enter them using special software. When purchasing a cash register and software from different sellers, it is necessary to check their compatibility.

Popular models of online cash registers for individual entrepreneurs in 2021 and their cost

Online cash register VIKI MICRO with fiscal registrar Viki Print 57 F is an excellent option for beer sellers and other small retail outlets. All the functionality required for the EGAIS system is implemented right at the checkout. The fiscal registrar uses a 57 mm receipt tape and is capable of printing QR codes on receipts. Printing speed reaches 80 mm/sec. CCP resource is at least 100 km. Receipt tape. It has small dimensions and light weight.

This solution will cost you 29,700 rubles. with FN for 13 months.

Evotor 5 smart terminal or online cash register MSPOS is an excellent solution for courier services and small stationary points. It has a display and a touch keyboard. The device can be powered by mains or battery. Connects to the Internet via Wi-Fi or mobile Internet.

Such solutions will cost you about 20,000 rubles. with FN for 13 months.

Evotor 10 Smart terminal is a cash register with an enlarged display, suitable for any retail establishment. Has a built-in battery. The print head resource is 100 km. This cash register can be connected to various commodity accounting systems. You can manage the device through your personal account.

This solution will cost you 34,990 rubles. with FN for 13 months.

If you have a computer at your point of sale, you can use the wonderful DreamCus Start.

Dreamcas Start is a set of free cash register software and a fiscal registrar to choose from.

This solution will cost you about 15,000 rubles. with FN for 13 months.

You can also consider online fiscal registers from the Atol company.

They easily connect to a PC and work in conjunction with 1C or any other cash register program.

The cost of CCP is from 15,000 rubles. with FN for 15 months.

How to connect an online cash register with a commodity accounting system 3 main ways:

The cash register manufacturer will release drivers that will be compatible with your program
updating the program to integrate it with the equipment
To connect the cash register and the program, you can contact a qualified specialist

Advantages of purchasing an online cash register from Rustekhprom

Knowing for what type of activity and from what date online cash registers are required, the subject can avoid a number of problems. Entrepreneurs have some time to buy and register a device that meets all legal requirements. The right to trade in such equipment is granted only to specialized enterprises. Rustechprom offers not only favorable conditions for the purchase of online cash registers included in the register, but also solutions to all issues related to registration, connection and maintenance of cash register equipment.

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Is it possible not to use online cash registers at all?

Despite the general transfer of business to payments according to the new rules, the government has allowed some organizations not to use online cash register systems at all in their activities.

Thus, the following categories of users will not need a cash register on an ongoing basis (including after July 2021):

specialized partnerships and cooperatives that accept non-cash payments for residential premises;
specialized partnerships and cooperatives that accept non-cash payments from their members for services provided to them within the framework of their statutory activities;
educational, physical education and sports organizations and various houses, palaces, cultural and leisure centers that accept money for their services by bank transfer;
entrepreneurs selling theater tickets/subscriptions by hand or from a tray. At the same time, only tickets (subscriptions) to state or municipal theaters can be sold without a box office.

Please note: such enterprises may not use an online cash register only if they operate strictly on a cashless basis (without contact with payers) and provide services within the scope of their activities.

At the same time, paying for services with a bank card refers to the use of electronic means of payment, and in this case the benefit is no longer valid.