Do I need to use an online cash register when trading at a market, fair or exhibition?

What is an online cash register?

Organizations and individual entrepreneurs conducting retail trading activities must use cash registers. This helps government services monitor the flow of funds earned by individual entrepreneurs, maintain order in online stores and protect consumers from fraudulent actions of sellers.

Online equipment differs from conventional equipment in that it is connected to the Internet and transmits fiscal data to the Federal Tax Service. New devices make it possible to inform the buyer online via SMS about the purchase made (issuing an electronic receipt).

The operating principle of an online cash register is no different from an ordinary one. An innovation is the fiscal drive. Its function is to transmit information via the Internet to the tax authority.

Features of the new type of cash register equipment:

1. The receipt contains a QR code.
2. The device sends fiscal data to the tax authority without the participation of a cashier.

Is it possible to use CCP in markets if the law gives a deferment?

An entrepreneur has the right to use an online cash register if he wishes. To do this you need:

• buy a cash register and a fiscal drive;
• enter into an agreement with the fiscal data operator;
• register the device with the tax office.

The cheapest cash register will cost 16,500 rubles. The money will pay off if the entrepreneur loses many clients due to the fact that he cannot accept payment by card. In addition, the State Duma will no longer extend the deferment for entrepreneurs; it is better to buy a device in advance - by July 2021 the devices will become more expensive.

Is it necessary to use online cash register systems at fairs and markets?

Paragraph 2 of Article 2 of Federal Law No. 54 states that organizations and individual entrepreneurs who sell at retail fairs, exhibition complexes and other specially designated places can refuse to use cash register systems, provided that the goods are not sold from certain retail outlets. These are:

1. Pavilions and shops.
2. Tents and kiosks.
3. Car shops, car shops, caravans.
4. Container type premises.
5. Open counters located inside indoor premises, when non-food products included in the list of the Government of the Russian Federation are being sold.

Important! To understand whether it is possible to do without online cash registers, you need to imagine how the trading activity in which the tax payer of the simplified tax system wishes to take part is carried out.

Let's look at several situations:

1. The organization sells stationery from an open-air tray. You can do without a cash register.
2. The place for trading activities is specially organized, but the safety of the products sold is not ensured - sales are actually carried out from a tent. The tax structure will make claims if there are no new cash registers.
3. An entrepreneur sells non-food products from an open counter. No cash register needed.

Issues related to the use of cash register equipment are resolved based on the provisions of Federal Law No. 54 of May 22, 2003. The legislative act reflects all cases of use of cash register machines by legal entities and individual entrepreneurs when making non-cash and cash payments with customers.

Cases when you don’t need to use cash register equipment

Organizations and individual entrepreneurs can make cash payments and (or) payments using payment cards without the use of cash register equipment:

• in the case of providing services to the population, subject to the issuance of appropriate strict reporting forms in accordance with the procedure determined by the Government of the Russian Federation;
• in the event that organizations and individual entrepreneurs who are taxpayers of a single tax on imputed income for certain types of activities, when carrying out types of business activities established by paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, and individual entrepreneurs who are taxpayers applying the patent taxation system, when carrying out types entrepreneurial activities in respect of which the laws of the constituent entities of the Russian Federation provide for the use of a patent taxation system, and which are not subject to paragraphs 2 and 3 of this article, may carry out cash payments and (or) payments using payment cards without the use of cash register equipment, provided issuing, at the request of the buyer (client), a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant product (work, service);
• due to the specifics of their activities or the characteristics of their location when carrying out the following types of activities (transition to the list of types of activities in the implementation of which organizations and individual entrepreneurs have the right not to use cash register equipment)

A list of activities during which organizations and individual entrepreneurs have the right not to use cash register equipment.

• sale of newspapers and magazines, as well as related products in newsstands, provided that the share of sales of newspapers and magazines in their turnover is at least 50 percent and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products is carried out separately;
• sale of securities;
• sale of lottery tickets;
• sale of travel tickets and coupons for travel on city public transport;
• providing meals to students and employees of educational organizations implementing basic general education programs during classes;
• trade in markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and other similarly equipped and ensuring the display and safety of goods of trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when selling non-food products;
• peddling small retail trade in food and non-food products (with the exception of technically complex goods and food products requiring certain storage and sale conditions) from hand carts, baskets, trays (including frames protected from precipitation, covered with plastic film, canvas, tarpaulin);
• sale of tea products in passenger carriages of trains in an assortment approved by the federal executive body in the field of railway transport;
• trade in kiosks of ice cream and soft drinks on tap;
• trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, waddling vegetables and melons;
• acceptance of glassware and waste materials from the population, with the exception of scrap metal;
• sale of objects of religious worship and religious literature, provision of services for conducting religious rites and ceremonies in religious buildings and structures and related territories, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations registered in accordance with the procedure established by the legislation of the Russian Federation;
• sale at nominal value of state postage stamps (postage stamps and other signs applied to postal items), confirming payment for postal services.

Organizations and individual entrepreneurs located in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the list approved by the government body of a constituent entity of the Russian Federation can make cash payments and (or) payments using payment cards without the use of cash register equipment.

What can you trade on the market without using new cash registers?

According to the updated conditions, an online cash register at the market will not be required when carrying out the following types of activities:

1. Sale of soft drinks and ice cream.
2. Providing shoe or clothing repair services.
3. Working in a pharmacy at a medical facility in villages and villages where there are no other pharmacies.
4. Sale of milk for bottling.
5. Key production and repair.
6. Sales of seasonal fruits and vegetables outside the pavilions.
7. Sale of magazines and newspapers in stalls and indoor kiosks.

The law allows trading without an online cash register if a person sells handmade products: paintings drawn with his own hand, and similar products.

Important! Until July 1, 2021, organizations operating under the UTII tax system and individual entrepreneurs who were issued a patent could trade without online cash registers. A prerequisite was the issuance of a receipt to the buyer confirming payment.

Procedure for registering cash register equipment

A cash register for individual entrepreneurs cannot be used arbitrarily, except in cases where the law allows activities without the use of a cash register. It must be registered before use. This can be done in person by contacting the tax authority at the place of registration, or through your personal account on the website of the Federal Tax Service. To register online, you must have a personal identifier - an electronic digital signature key and an agreement with the data operator to transfer information to the tax office. If you have one type of activity and keep records according to the simplified tax system-Income (6%), it may not be practical to issue an electronic digital signature.

Procedure for registration of cash registers

• purchase a cash register or module and software for upgrading existing equipment;
• buy a fiscal drive if it does not come as standard;
• sign an agreement with OFD (fiscal data operator)
• submit an application to the Federal Tax Service in person or online;
• The tax office assigns a registration number to your cash register;
• you enter the details of the organization and the received number into the memory of the fiscal officer;
• generate the first report, send it to the tax office (you can use the OFD or your personal cash register account, if provided);
• The tax office issues a card confirming the registration of your cash register.

After this, you can begin your activity.

Is it possible not to use the cash register?

No you can not. If your type of activity falls under the requirements of the law, fines will be imposed on you if you do not have equipment. Their size depends on the degree of the offense, the form of ownership, the taxation regime and is prescribed in Article 14.5 of the Code of Administrative Offenses of the Russian Federation.

Who needs KKM online

You cannot do without online ticket offices at fairs in the following cases:

1. Sale of products requiring special storage conditions.
2. Trade in non-food products from the 2021 list on counters in the covered part of the market area.
3. Having your own store, stall, van or kiosk in the market area, if non-food and food products from the list dated April 14, 2021 are sold.

Important! The law is the same for everyone without exception. It does not matter who is the owner of the store or stall (individual entrepreneur, legal entity) and under what taxation system they operate.

In the official decree of the Government of the Russian Federation and the list dated April 14, 2021, goods appeared whose circulation is impossible without the use of cash registers. When trading on the market without a new type of cash register, it is prohibited to sell:

1. Clothing, except underwear, hosiery, textile handkerchiefs.
2. Furniture.
3. Products made from genuine leather, with the exception of insoles and parts of leather shoes.
4. Carpets.
5. Chemicals (household chemicals, medicines).
6. Electronic equipment, computers.
7. Products made of rubber and plastic.
8. Sporting goods (with the exception of equipment for fishermen).
9. Orthopedic products.
10. Musical instruments.
11. Vehicles, semi-trailers and trailers.

The deadline for the transition to new equipment has been extended until July 1, 2021.

How do online cash registers work?

An additional difficulty in implementing the new procedure is due to the fact that online cash registers operate on a completely different principle than cash registers with a fiscal drive. Cash registers with data transfer to the tax office send information about each purchase made in real time to the Federal Tax Service server. Moreover, first this information from the online cash register is transferred to an intermediary - the fiscal data operator (FDO).

After receiving them, the intermediary sends confirmation that the sales data has been accepted and the check has been assigned a fiscal tag. Without operator confirmation, a check will not be generated. Next, the OFD transmits information about the payments made to the Federal Tax Service, where it is accumulated and systematized in a special data storage system.

In addition, at the request of the buyer who leaves his data, the seller is obliged to send him an electronic check. If the buyer, having compared the details of the paper check and the electronic one, finds a discrepancy between them, then he can report this to the tax office, and an audit will be carried out on this fact.

New cash registers with Internet connections have been operating since July 2021 in many retail outlets, and quite successfully. But, as practice has shown, a software failure paralyzes the work of millions of sellers at once. But after all payers of UTII and PSN begin to use cash registers, the number of online cash registers will be almost 3.5 million units.

Here we must also add those who are currently providing services to the population, issuing them printed strict reporting forms (SSR). From July 2021, to issue BSO, it will be necessary to use a new automated system, which is also recognized as cash register equipment. Whether cash register manufacturers and fiscal data operators will be able to ensure uninterrupted operation of these devices is a big question.

In total, online cash registers in 2021 must:

• transmit purchase information in real time to your fiscal data operator;
• generate checks electronically;
• provide printing of fiscal documents.

Responsibility for work without CCP

If an individual entrepreneur or organization neglects the new rules and does not use an online cash register in the market, administrative liability is provided. According to the provisions of the Code of Administrative Offenses of the Russian Federation (Article 14.5, Part 2), a fine is imposed for this violation:

1. For organizations – 30,000 rubles minimum. They are required to give back from 75 to 100% of the proceeds received in cash or through electronic payment systems without using cash registers.
2. For officials and individual entrepreneurs – at least 10,000 rubles. They must pay from 25 to 50% of the proceeds received from cashless sales.

Many traders working at fairs mistakenly believe that the tax authorities do not find out about this and do not use cash registers. The IRS regularly conducts “test purchases” to check whether checks are being issued to consumers.

Will cash registers be introduced in markets?

At the moment, the use of a mobile cash register is not strictly regulated by law. There is a list of goods that can be traded exclusively using cash registers. The place of implementation is of great importance here.

So, for example, if an individual entrepreneur sells dried fruits sitting on a specially designated area, their retail sales can be carried out without the use of equipment. On the other hand, if work at the market is carried out in a special fair room, or at a separate covered counter, be prepared to install an online cash register. Unfortunately, it’s not possible to just sell fruit like that.

What equipment to choose for working in open retail outlets

Reliable portable equipment is suitable for conducting trade in the market area. The devices are compact, high-quality and convenient. They are easy to transport to serve customers anywhere. The devices are mobile, lightweight and capable of solving important problems.

Online ticket offices in open markets must meet the following requirements:

1. Small dimensions.
2. Light weight.
3. Availability of Internet access to transmit information to the fiscal data operator and the tax service. You can connect to the World Wide Web via Wi-Fi.
4. Autonomous battery operation.
5. Perform all important functions.
6. Coordinated and stable work outdoors at subzero temperatures.

If you want to buy reliable cash register equipment for trade at a fair, pay attention to the following models:

The best offers in price and quality

1. PTK "MSPOS-K".
2. Evotor Smart terminal.
3. Mercury 130F.
4. Mercury 180F.
5. Pioneer 114F.
6. ATOL 90F.

Representatives of small businesses without a cash register were allowed to trade on the market territory until 06/01/2018. After this period, individual entrepreneurs are required to use online cash register systems when trading at fairs and exhibition complexes. This is established by Federal Law of the Russian Federation No. 54. Otherwise, administrative fines are imposed on legal entities and individual entrepreneurs. To sell goods on the street, there are special mobile cash registers that operate without an electrical connection - from a battery and can withstand sub-zero temperatures.

How to choose a cash register for individual entrepreneurs on the simplified tax system

The choice of a cash register for an individual entrepreneur should take into account the specifics of the company, turnover, and level of automation. Let's look at the points in more detail.

1. Company specifics. If a company is engaged in activities that do not require the presence of a cash register, but the owner needs the equipment to automate accounting and internal control, you can choose any type of cash register that is suitable functionally and in cost. For example, Orion equipment is suitable - the module comes without a fiscal agent, supports integration into accounting systems, allows you to issue receipts for each purchase, and is inexpensive. If by law you need an online cash register, you will need to buy equipment and software to upgrade your existing cash register or install a complete turnkey kit from scratch. You can choose only a fiscal device, only a cash register or 2in1.
2. Turnover The load on the cash register depends on the turnover of the outlet. For the sale of excisable goods, large chains allocate a separate cash register with the EGAIS system installed, which allows to somewhat reduce modernization costs and separate reporting. For small companies, we can recommend Atol and Mercury equipment at a price of up to 16,500 rubles. They support integration with a fiscal drive or are already equipped with one, can be battery operated, are compact, and connect to a PC via wireless and wired protocols.
3. Level of automation. The need to connect cash register equipment to one or more computers for centralized access to reporting data, as well as the requirement for integration with a terminal for paying with bank cards, a receipt printer, and a fiscal registrar requires choosing the most “advanced” model. At a higher cost, a multifunctional online cash register performs all the necessary functions practically without your participation. It prints receipts, sends sales information to the tax authority, sends notifications to customers about purchases made, and at the same time allows you to monitor all processes through your personal account, manage discounts and inventory balances.

Also, to choose which cash register to buy for an individual entrepreneur on the simplified tax system, it is worth taking into account the “physical” parameters:

• dimensions and weight;
• Possibility of battery operation;
• cash register tape width;
• ability to print a QR code.

For courier delivery services, online stores and other companies involved in sales outside permanently equipped locations, the module must have the functions of connecting to wireless networks and GPRS channels, and operate on battery power.