Cash register for individual entrepreneurs on a patent: is a cash register needed and how to use it

Home • Blog • Online cash registers and 54-FZ • Cash register on patent in 2021

The cash register on the patent is used in accordance with Federal Law 54. But some categories of entrepreneurs received a deferment until 2021 and may not install an online cash register in 2021. Let's take a closer look at who needs CCP now, and who can use it later legally. We will also talk about what kind of apparatus is needed for a patent, what criteria it must meet, consider the main fines for violations, and give examples of cash registers broken down by type for each type of business.

Take the test “Find out what online cash register your business needs”

Is a cash register necessary for a patent?

According to Federal Law 54, all entrepreneurs and organizations, regardless of the taxation system, must make payments using online cash registers. Some taxpayers were affected by these requirements soon after the law came into force, while others installed cash registers a little later.

CCP is a tool that allows the state to control financial and commodity turnover on the territory of the Russian Federation. Both cash and non-cash payments are made through the online cash desk. Do I need a patent for an individual entrepreneur's cash register? Let's look at this question in more detail.

Exempt activities under patent

In July 2021, clause 2.1 appeared in Article 2 of the law on CCP, dedicated to IP on a patent. It says that such entrepreneurs need to set up cash registers only when carrying out certain types of activities. Of course, the most popular areas of patent business fell under the installation of CCP. These are, for example, retail trade, transportation, car maintenance and repair, and veterinary services. But there are many types of activities for which a cash register is not needed under a patent. These include tailoring and repair of clothes/shoes, manufacturing of small metal products, furniture repair, photo studio services, renovation of premises, including glazing of balconies and loggias, tutoring services, nannies, caregivers and much more.

To work without an online cash register, there is the following condition for an individual entrepreneur on a patent: the buyer or client must be issued a document confirming the fact of payment. In addition to the name and number, it should contain the following details:

• date, place and time of calculation;
• Full name and TIN of the entrepreneur;
• taxation system - in this case PSN;
• sign of payment (when receiving money - receipt, when returning goods - return receipt);
• name of the product or service;
• sum;
• form of payment (cash or non-cash);
• position and full name of the person who carried out the calculation.

In addition, Article 2 of Law 54-FZ contains a list of types of activities that can be carried out without cash registers, regardless of the tax system and form of doing business. They are collected in paragraph 2. This includes, for example, delivery and peddling trade, sale of newspapers and magazines at kiosks, trade at fairs, sale of ice cream, soft drinks and water, seasonal sale of vegetables/fruits and others.

The types of activities from paragraphs 2 and 2.1 partially overlap. An entrepreneur should carefully study both points and make sure that the business falls under at least one of them. Then you can work without cash register equipment. What should an individual entrepreneur with a patent do, whose activities are not included in the exceptions described above? Does he need an online cash register in 2021 or can he work without it for now? The answer depends on the availability of workers, but again there are restrictions on activities.

Requirements for the operation of online cash registers by law

Cash registers for PSN and other tax regimes do not differ from each other. Their work is subject to the same requirements prescribed in Federal Law-54. The choice of a specific model depends on the specifics of the business, financial capabilities and preferences of the businessman himself.

The requirements for cash registers are set out in Article 4 of the current law. The cash register must have a compartment in the case for installing a fiscal drive, without which the operation of the equipment is prohibited. FN performs the functions of storing, encrypting and protecting fiscal data. Its model, like the cash register itself, must be included in the appropriate state register.

A mandatory requirement is to provide access to the Internet via wireless modules (Wi-Fi, 2G, 3G) or an Ethernet interface. This is necessary for transmitting data online to the OFD, which the entrepreneur connects in advance. Information about the transaction performed is encrypted on the FN and transmitted to the fiscal data operator. After which the cash desk receives confirmation from the OFD about the accepted information. Upon request, the operator transmits information to the Federal Tax Service.

Nuances of switching to online cash registers under a patent tax system

A patent, as one of the types of special tax regimes, has a number of advantages over other similar systems (UTII, simplified tax system, etc.). These include:

• ease of use (no regular tax reporting and no calculation of multiple taxes and fees);
• a wide range of activities covered by a patent;
• the ability to purchase patents in different regions and for different periods;
• other advantages (low cost of a patent for certain types of activities, the ability to conduct cash payments without using cash register systems, etc.).

From this list, as of 07/01/2019, such an important advantage as the non-use of cash registers in cash payments disappears (and for some this has already happened since 07/01/2018). By the specified date, individual entrepreneurs at the substation must carry out a set of procedures of a material, costly and organizational nature, including:

• purchase an online cash register - its model must be present in the cash register register located on the official website of the Federal Tax Service;
• connect the cash register to the Internet and configure the software;
• enter into an agreement with the fiscal data operator;
• register the cash register with the tax office;

You can also rent an online cash register

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Find out how to fill out an application for registering an online cash register from the material “Procedure for registering a cash register with the tax office (nuances)” .

• promptly replace the fiscal drive in the online cash register used;

• carry out other procedures to maintain the cash register and software in working order.

Not all IPs on the PS will have to go through the above procedures - see this in the next section.

Transfer of IP on a patent for new-style cash registers

The transition to online cash registers was carried out in 3 stages. The first one started in 2021. During this period, cash registers with personal funds were installed by entrepreneurs and organizations engaged in the following areas:

• STS and OSNO - trade;
• UTII - participants in the circulation of strong alcohol.

Individual entrepreneurs with a patent continued to work without a cash register. The requirement for mandatory installation of cash registers in 2021 did not affect them.

In 2021, it's the turn of catering establishments with employees. In the same year, individual entrepreneur cash registers were installed on a patent, used in retail, with hired workers.

On July 1, 2021, all businessmen switched to online cash registers, including those providing services and performing work, as well as owners of catering establishments without employees. And some still do not use cash registers, having received a deferment.

How an individual entrepreneur with a patent can apply for a tax deduction for an online cash register

The tax deduction in this case is the amount of expenses for the purchase of an online cash register, by which the tax calculated for payment to the budget (“patent fee”) can be reduced. Without a reduction by this amount, the tax must be paid in full in any case. That is why, if the deduction is applied correctly, an individual entrepreneur on a patent will not feel an increase in financial burden.

The maximum deduction amount is 18,000 rubles per one online cash register (there can be as many of them as you like). In this case, this amount adds up:

• directly from the cost of the online cash register itself;
• from the cost of the fiscal drive;
• from the cost of services of the fiscal data operator.

The main mandatory condition for receiving a deduction is registration of the cash register with the Federal Tax Service before July 1, 2021.

Another mandatory condition for receiving a deduction is conducting a suitable type of activity (taking into account, again, the presence or absence of a staff of employees). An individual entrepreneur with a patent can apply for a deduction when carrying out absolutely any type of activity - if he does not have employees. And if it does, then anyone, except those related to trade and catering.

If an individual entrepreneur has several patents, and the amount of expenses for all purchased online cash registers exceeds the cost of the tax on any individual patent, then the tax on another patent can be reduced by the corresponding excess.

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In order to claim the right to a deduction (the right to pay tax on PSN in a reduced amount), an entrepreneur needs to send an application to the Federal Tax Service. You can use the form proposed by the tax authorities in the letter of the Federal Tax Service of Russia dated April 4, 2018 No. SD-4-3/ [email protected] (LINK), or you can do it in free form - but so that the application presents the data listed in Art. 2 of the Law of November 27, 2017 No. 349-FZ (LINK).

If you draw up an application in the recommended form, it will reflect:

1. On the title page there is information about the individual entrepreneur himself.
2. On Sheet A - information about purchased online cash registers.

These include the amount of expenses (line 050). Maximum - 18,000 rubles for one device.

1. On Sheet B - data on tax reduction.

A separate Sheet B is drawn up for each patent.

If the full PSN tax was paid before the individual entrepreneur claimed the deduction, then he has the right to return the overpayment of tax from the budget - in the manner regulated by Art. 78 Tax Code of the Russian Federation. Or, offset the overpayment against future payments for subsequent patents that he may buy or has already bought.

The application form for a tax deduction for an online cash register for an individual entrepreneur on a patent can be downloaded HERE.

Thus, it is obvious that the grounds for exempting individual entrepreneurs on a patent from the use of online cash registers and the criteria, subject to which a tax deduction is possible, are largely related to each other - primarily because in both cases the size of the state and the type of activity play a role .

Let's try to display the relationship between the specified grounds and criteria clearly - in the form of a small table.

Cash register for individual entrepreneurs on a patent: latest news

In June 2021, shortly before the last stage of the transition to a new model of cash registers, a law was passed according to which certain categories of individual entrepreneurs were allowed to work without cash registers until 2021.

Individual entrepreneurs received a deferment under PSN and other taxation regimes subject to the following conditions:

• Individual entrepreneurs who do not have hired employees;
• performing work;
• providing services;
• selling goods of their own production.

Thus, without a cash register, individual entrepreneurs were allowed to work under a patent and other taxation regimes, the activities of which meet the conditions established for the self-employed. The government has made an attempt to equalize both categories of taxpayers. Let us remind you that the pilot project for the self-employed began at the beginning of 2021 and is planned for 10 years. Despite the fact that in 2021 the list of regions covered by the experiment has expanded significantly, it does not cover all of Russia. Therefore, individual entrepreneurs whose activities are carried out in territories not included in the list cannot register self-employment. However, they can receive a deferment until July 1, 2021, by not using cash registers before that date when making payments.

Who can save money?

To slightly reduce the costs of small businesses in connection with the introduction of new cash register systems, tax deductions were introduced. For an individual entrepreneur with a patent in 2021, it is possible to receive this deduction only on the condition that he installed the device before July 1.

The rules for granting deductions are as follows:

1. The amount is 18,000 rubles per cash register, but not more than the costs incurred for its installation. You can take into account the price of the device itself, the fiscal drive, implementation and training services, software and other related costs.
2. The amount that must be paid for the patent is reduced by the amount of the deduction. You can add up the cost of several patents if they are inexpensive (less than 18,000 rubles). But only on the condition that a cash register is used to carry out this activity.

How will the benefit for installing an online cash register for individual entrepreneurs on a patent affect the deduction - deferment until 2021? Recent legislative changes have given entrepreneurs the right to defer these costs, but have deprived them of the opportunity to save. Those individual entrepreneurs who took advantage of the deferment are not entitled to a deduction. The fact is that paragraph 1.1 of Article 346.51 directly states that the deduction is provided for the tax periods 2021 and 2021.

Indefinite exemption from online cash registers

Even in the first editions of Law No. 54, in Article 2, a list of types of activities was presented, when engaged in which legal entities and individual entrepreneurs are exempt from using online cash registers indefinitely.

Not only the specifics of the activity, but also the characteristics of the location are taken into account. If work is carried out in a hard-to-reach area, defined as such by law and included in the appropriate list, businessmen are exempt from the mandatory transmission of OFD data online as operations are carried out. But they still use cash registers with fiscal drives.

Please note that downloading information from the FN OFD must be carried out at least once every 30 days. Otherwise, the cash register is blocked.

Does an entrepreneur applying a patent always need an online cash register?

Some individual entrepreneurs on a PS can legally do without online cash registers even after 07/01/2019 - such situations are listed in Art. 2 of Law No. 54-FZ.

From this article it follows that individual entrepreneurs on a PS may not introduce online cash registers into their cash and cash flow process if they:

• sell newspapers or ice cream at kiosks, trade at fairs, accept waste materials, repair shoes and carry out other activities listed in paragraph 2 of Art. 2 Law No. 54-FZ types of activities;
• carry out cash payments in settlements included in a special list of regional authorities as inaccessible and remote (Clause 3, Article 2 of Law No. 54-FZ);
• make settlements with individual entrepreneurs and companies using an electronic means of payment without presenting it (Clause 9, Article 2 of Law No. 54-FZ);
• correspond to others listed in Art. 2 of Law No. 54-FZ conditions.

Those individual entrepreneurs on a PS who:

• use automatic devices for calculations;
• trade in excisable goods.

For which goods are subject to excise duty, see here.

Carrying out activities and cash payments in populated areas remote from communication networks will not relieve individual entrepreneurs on a PS from the need to use an online cash register, but connecting to the Internet and transmitting fiscal information online to tax authorities in such a situation is not required.

If an individual entrepreneur on a PS cannot take advantage of the benefit of not using online cash registers, he needs to use online cash registers on a general basis - find out what nuances he may encounter when using them in the following sections.

Fines for cash registers for individual entrepreneurs

For individual entrepreneurs, the same penalties apply to PSN as for other taxation regimes:

• absence of a cash register at the point of payment when it is required by law - 25-50% of the amount of transactions carried out without an online cash register (at least 10 thousand rubles);
• repeated violation (working without a cash register) - suspension of activity for 90 days;
• there is a cash register, but its operation does not meet the requirements of the law - a warning or a fine from 1.5 to 3 thousand rubles;
• failure to issue a check to a client - a warning or a fine of 2 thousand rubles.

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.

New check format

Compared to checks printed by EKLZ machines, fiscal documents from online cash registers have an expanded list of details. The full list is given in Art. 4.7 Federal Law-54. The check also now contains a breakdown of the nomenclature. In addition to a paper check, the client can also be issued an electronic check. The online cash register with OFD provides such an opportunity. You can send the electronic version via SMS or email.

The updated format of fiscal documents, approved on March 1, 2020, mainly concerns participants of labeled goods. In 2020, individual entrepreneurs on PSN and UTII are prohibited from trading products traceable in the GIS MT “Chestny ZNAK”. If the activity is related to the trade of labeled goods, you will have to change the taxation regime to OSNO or simplified tax system.

What awaits individual entrepreneurs on PSN in 2021

Read about changes in the use of online cash registers in 2021 here.

Legislation is constantly changing, and the patent system has not escaped this fate. On September 29, 2021, Law 325-FZ was adopted, which introduced further amendments to the Tax Code. From January 1, 2021, entrepreneurs who use PSN are prohibited from selling shoes, fur goods, as well as medicines that are subject to mandatory labeling.

If an individual entrepreneur sells such a product, he will lose the right to use the patent system. Thus, taking into account the latest legislative news, individual entrepreneurs on PSN need to either review the range of goods or change the tax regime from the beginning of next year.

Buying or renting?

Anyone who has already decided on a cash register model and plans to work for a long time can buy equipment. For entrepreneurs who have recently registered, the best solution would be to rent a cash register. The service is also suitable for businessmen with limited financial capabilities, those who are not ready to invest that amount right now. Buying a cash register for a patent will cost approximately 18 thousand rubles, while renting is only 2-3 thousand rubles. per month. Of course, renting a cash register for a patent has its advantages and disadvantages. Let's look at them in more detail.

Indeed, renting a cash register for individual entrepreneurs is a profitable option. Taking into account the costs of purchasing a device, registering with the tax authorities, connecting the OFD and other necessary modules, setting up the device, repair costs, the cost of purchasing a new cash register if repairs are impossible, the costs of updating firmware and programs - it is much more profitable and easier to rent. If you plan to use the cash register for many years, it is still recommended to buy your own. Renting also helps you test different equipment options.

You can rent a patented cash register in 2021 from the Multikas company. The service is comprehensive. The client is provided with a cash register with a FN, already registered with the tax office, with a connected OFD. Depending on the specifics of the business, the software is installed and configured. Technical support and consulting assistance are guaranteed for the entire rental period.

Question about canceling online cash registers

The promotion of online cash registers will continue, and there can be no talk of cancellation. This is indicated by the current trend of the Russian economy in combination with the implementation of payments between entrepreneurs and individuals.

Online cash register for individual entrepreneurs - how much does it cost and how does it work?

Using a cash register is beneficial to each party:

• consumers;
• individual entrepreneurs.

Thanks to this, it becomes possible to confirm the legality of transactions through the official website of the tax authority, as well as optimize personal employment, while reducing the likelihood of making numerous mistakes with all the ensuing consequences.

Note! Entrepreneurs had the opportunity until July 1, 2021 to receive a cash register free of charge and start working immediately.

At the end of the grace period, the cash register is purchased at your own expense, but it is possible to obtain a tax deduction.

Which cash register is suitable for individual entrepreneurs on PSN

Organizations and individual entrepreneurs with a patent that still need a cash register will be faced with a difficult choice. How to choose a model that best suits the needs of a particular business?

Cash registers on patent

Smart terminals are cash registers with modern technical equipment and software, aimed at small and medium-sized businesses. Typically, a smart terminal is equipped with a touch screen, has a receipt printer built into the body, and may also include a battery, camera, etc. Many connectors allow you to connect everything you need: a barcode scanner, acquiring, scales, cash drawer, electronic signature, etc. The smart terminal performs tasks familiar to a cashier, but the updated software also provides considerable assistance to the business owner. For example, many manufacturers have synchronized their devices via cloud technologies with a personal account, where full control of the terminal is possible. There you can enter goods or services, edit cards and prices, add employees and monitor their work, track their effectiveness, work with the movement of goods, maintain warehouse and commodity records. You can work with procurement. The cash register transmits statistics to your personal account, which allows the smart program to identify the most popular and unpopular products, create graphs and reports. And this is not all the functionality. Features may vary depending on manufacturer and model.

Standalone devices - models with a monochrome screen (black and white), mechanical buttons, built-in receipt printer for small and micro businesses. Such cash registers are most reminiscent of old models with EKLZ, but at the same time they fully comply with the law: they connect to the Internet, work with FN, OFD, and perform data transfer. Such devices are simple and suitable for working with a limited product range (the fewer goods or services, the more convenient it is to use such a model). Devices usually do not support work with markings or EGAIS (although there are exceptions), which greatly limits their scope of application. Autonomous devices for services are optimal.

Fiscal recorders - cash registers for recording cash transactions and printing receipts, there is no input device, full operation is possible when connected to a PC, tablet or POS terminal, suitable for any type of business. FR works with the fiscal drive, prints checks, and transmits OFD data. Recorders differ in speed and print format, and the availability of interfaces.

Mobile terminals - a device with a built-in battery, presented in the form of a touchscreen smart terminal. This device is suitable for outdoor trading, couriers, trading in markets, and the service sector. The small and compact mobile terminal also includes a check printing device. The printer is usually placed in the top compartment. The terminal can also be equipped with a camera and scanner for reading labels. Mobile terminals, like smart terminals, successfully use modern technologies: they have a convenient cash register program and a personal account.

Cash registers with acquiring - most often this type is represented by mobile devices. Recently, terminals that accept card payments are increasingly required. This is especially true for online stores with couriers, outdoor trade and delivery services, and restaurants with food delivery. Mobile cash registers with acquiring allow you to accept cash and non-cash payments, and everything you need is included in the body of a compact cash register.

Automated systems - devices placed in a special data center that do not print paper checks and do not have input devices, connect to website platforms and allow you to accept payments through them. This system is designed specifically for online stores. After all, it is much more convenient for a website user to pay for a purchase directly on the store’s website.

POS systems are a set of equipment based on a PC or terminal, a fiscal registrar and additional devices (barcode scanner, trade scales, etc.). Such sets of equipment are designed to fully equip a cashier’s workplace. POS systems are most in demand among large businesses (supermarkets, hypermarkets, stores with a large flow of customers).

In general, the selection criteria are as follows:

• a set of interfaces for connecting external devices;
• EGAIS support or the possibility of integration with the GIS MT "Chestny ZNAK" (for the circulation of alcohol or labeled goods);
• printing speed, availability of auto-cutting, depending on traffic;
• performance;
• ability to work offline due to the built-in battery;
• availability of a card reader for accepting bank cards;
• the ability to connect to your personal account for remote control and others.

A mobile cash register is worth purchasing if you carry out outdoor trading or delivery, or have a small business (can be used as a stationary portable device). In all other cases, it is more convenient to choose a stationary model.

You can install a cash register for an individual entrepreneur on a patent in 2021 with the help of the Multikas company. The catalog contains well-known equipment models from leading manufacturers. Clients have the opportunity to buy a patent cash register at an affordable price, as well as take advantage of related services. Specialists will promptly register the cash register with the Federal Tax Service, help you obtain an electronic signature in just one day, and also provide advice on any issues.

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About cash reform

Cash reform in Russia began back in 2021, when most entrepreneurs were forced to install a cash register that provides information online to the Federal Tax Service.
In 2021, new-style cash registers with a fiscal drive were to be used by all trading organizations and individual entrepreneurs that are on the simplified tax system or the main tax system.

In 2021, they were joined by organizations and entrepreneurs from the sphere of trade and catering on UTII, as well as individual entrepreneurs who have a patent with hired employees, engaged in retail trade and catering.

In July 2021, individual entrepreneurs on PSN without employees (some types of activities) and individual entrepreneurs on UTII without employees switched to online cash registers, but the state showed leniency, and entrepreneurs who sell products of their own production and perform services independently without the involvement of hired workers were provided deferment. Their work can be carried out without a cash register until July 2021.

Legislation on CCP

The main regulatory act regulating the use of cash registers is Law No. 54-FZ of May 22, 2003. Since 2017, the CCP reform has been carried out, and this document has changed a lot.

The fundamental innovations are:

1. In general, companies and entrepreneurs should use online cash registers when making payments to individuals for goods, work and services in cash and non-cash. Such devices are equipped with a special memory module - a fiscal drive, which stores information in electronic form. The cash register must be connected to the Internet in order to transmit information to the Federal Tax Service. The connection is provided by the fiscal data operator, with whom you must enter into an agreement. The fiscal drive must be replaced every 1 or 3 years, depending on the activity and taxation system.
2. The online cash register is used not only when accepting, but also issuing cash, when carrying out transactions with individuals using a bank card, through a current account, as well as when paying by electronic means. The rules apply not only to purchases, but also to the return of funds to the buyer, receipt and return of prepayment, provision of goods in installments or on credit, issuance of funds in exchange for accepting something (for example, scrap metal). As well as any other transactions that are in one way or another related to the acquisition of goods, works or services.

The new rules were introduced in stages. First, all subjects in the basic and simplified tax systems fell under them, then it was the turn of the rest.

At the same time, legislators have established types of activities that do not require the use of online cash registers by either individual entrepreneurs or organizations. They are listed in paragraph 2 of Article 2 of Law 54-FZ. This includes peddling and delivery trade, selling goods at fairs, selling some types of products from tanks, selling ice cream and newspapers at kiosks. There is also no need to use CCT when providing the services of tutors, nannies, caregivers and some others. Those individual entrepreneurs who rent out residential premises that they own are also exempt from the obligation to punch checks.

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.