Is a cash register needed for an individual entrepreneur with a patent in 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:

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.
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.

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.

Rules for the patent system

PSN is used by small businesses, and certain benefits were provided for them during the cash reform. Their application depends on the line of business, as well as the availability of personnel. Therefore, it is necessary to decide whether a cash register is needed for an individual entrepreneur on a patent in 2021 in each specific case individually.

Initially, the following principles were developed:

We have identified areas of business on a patent, in which the obligation to use cash register equipment arises. They are listed in paragraph 2.1 of Article 2 of Law 54-FZ. All other activities on the PSN are exempt from this.
By July 1, 2021, all entrepreneurs on PSN who are engaged in trade and catering using the labor of hired workers were required to install online cash registers.
The obligation to install an online cash register for other individual entrepreneurs has been established by patent from July 1, 2021. Here we mean entrepreneurs on PSN, who are, in principle, prescribed to use cash registers.

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However, on June 6, 2021, Law No. 129-FZ was signed, which introduced another preference for the use of online cash registers for individual entrepreneurs on a patent - a deferment until 2021. The latest amendments to Law 54-FZ affected those entrepreneurs who provide services or perform work or sell goods of their own making. Moreover, this deferment was introduced for individual entrepreneurs not only under the PSN, but also under other tax regimes.

Thus, for individual entrepreneurs with a patent in 2021, the following rule applies: if there are no employees, and the business is conducted in the service sector (or goods are produced with your own hands), then the cash register does not need to be used. The deferment is valid until July 1, 2021. From this date, all other entrepreneurs with a patent who are mentioned in law 54-FZ will have to use online cash register systems.

If such an entrepreneur hires at least one person to help him, then he will lose the right to a deferment. In this case, he will need to buy and register a cash register with the tax service within 30 days.

The fact that an online cash register for individual entrepreneurs with a patent when providing services is needed only if there are employees immediately gave rise to a new type of abuse. The law clearly states that workers cannot be hired specifically under an employment contract, which some entrepreneurs hastened to take advantage of. They began to fire staff hired by the staff and transfer them to other forms of cooperation. This formally gave businessmen the right not to install cash register systems.

However, the Federal Tax Service warns against such an act, since it violates both tax legislation and labor law. Inspectors monitor such entrepreneurs and subsequently can reclassify civil law relations into labor relations. As a result, the individual entrepreneur will still have to install online cash registers, but at the same time he may be subject to fines for violations.

For whom does the last deferment apply?

Until July 1, 2021, entrepreneurs who provide services, perform work, or sell goods of their own production without the help of hired employees, regardless of the tax system applied, can work without an online cash register until July 1, 2021.

But if the individual entrepreneur decides to hire at least one person, he will have to buy and register an online cash register within 30 calendar days from the date of concluding the employment contract.

Who should use CCP when purchasing a patent?

From the above it follows that in 2021 the obligation to punch checks has been introduced for individual entrepreneurs with a patent if at least one of the following conditions is met:

he hires workers;
he is engaged in the resale of goods.

Some of the remaining entrepreneurs are required to install the CCP by the end of the deferment, that is, by mid-2021. The list of such activities is given in paragraph 2.1, Article 2 of Law 54-FZ:

hairdressing and beauty services;
repair and maintenance of household appliances, including watches;
repair of computers and communications equipment;
maintenance and repair of automobiles and motorcycles;
transportation of goods and passengers by road or water transport;
medical activities and pharmacology (if licensed);
veterinary services;
physical education and sports classes;
rental of any property;
retail;
catering services;
production of dairy products;
fish farming and fishing;
hunting and hunting farms.

When carrying out other types of activities, individual entrepreneurs with a patent will not be able to use online cash registers even after July 1, 2021.

Individual entrepreneur on a patent: is a cash register needed in 2021 - 2021

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Do you need a cash register?
IP on a patent

There are four possible answers to the question: is it necessary to install a cash register for individual entrepreneurs on the patent tax system (PTS):

must be installed;
no cash register needed;
must be installed starting in 2021;
must be installed starting in 2021.

When is it necessary to install a cash register?

When trading excisable goods. Excise goods are listed in Article 181 of the Tax Code of the Russian Federation:

ethanol;
alcohol-containing products;
alcoholic products (vodka, liqueurs, cognacs, wine, fruit wine, liqueur wine, sparkling wine (champagne), wine drinks, cider, poiret, mead, beer, drinks made from beer, other drinks with a volume fraction of ethyl alcohol of more than 0.5%;
tobacco products;
passenger cars;
motorcycles with engine power over 112.5 kW (150 hp);
motor gasoline;
diesel fuel;
motor oils for diesel and (or) carburetor (injection) engines;
petrol;
household heating fuel produced from diesel fractions of direct distillation and (or) secondary origin, boiling in the range
temperatures from 280 to 360 degrees Celsius.

When using an automatic calculation device. An automatic payment device is a device such as Kiwi and other payment terminals, which must contain a cash register registered not to your organization or individual entrepreneur, but to the organization with which you have an agreement to install this device in your office or store (clause . 8 Article 2 FZ-54).

When you don't need a cash register

1. If you are engaged in only one or several types of activities from the following list (you should not conduct other types of activities): *clause 2 of Article 2 of Federal Law-54

sale of newspapers and magazines;
sale of securities;
sale of travel documents by the driver or conductor in the vehicle cabin;
providing meals to students and employees of educational organizations (“you don’t serve anyone from the street”);
peddling trade in passenger carriages of trains;
sale of ice cream and soft drinks on tap at kiosks;
trade from tank trucks;
acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
shoe repair and painting;
production and repair of keys;
nanny services;
sale by the manufacturer of folk arts and crafts products;
plowing gardens and sawing firewood;
porter services at train stations;
leasing by an individual entrepreneur of residential premises owned by this individual entrepreneur;
pharmacy organizations located in medical and obstetric centers located in rural areas;
provision of services for conducting religious rites and ceremonies, as well as for the sale of objects of religious worship in religious buildings and structures and in the territories related to them.

You are not required to use the cash register for the foreseeable future. changes in 2021 and 2021 will also not affect you. But, if you need to issue something to the client instead of checks or for maintaining internal reporting, then you can purchase a private printing machine: a check printing machine that does not need to be registered with the tax office. Also, you are not obliged to give the client any papers confirming the purchase of a service or product, or even at his request.

2. If you are trading in a remote or hard-to-reach area and this territory is included in the regional list of remote zones. (clause 3 of article 2 of Federal Law-54) . In this case, you should not use cash registers, but at the client’s request you are required to issue him a document confirming the purchase of the goods.

The document must contain the following data (paragraphs 4 - 12 of paragraph 1 of Article 4.7 of the Federal Law No. 54):

Date, time and place (address) of settlement;
Name of the user organization or last name, first name, patronymic of the individual entrepreneur;
TIN;
Tax system;
Operation type: receipt, return, return receipt, etc.;
Name of goods, payment services, payments, their quantity, price per unit, taking into account discounts and markups,
cost taking into account discounts and markups, indicating the value added tax rate;
Settlement amount;
Payment form: cash, non-cash, card payment, etc.;
Position and surname of the person who issued the document.

Who needs to install a cash register from 07/01/2018

You need to buy a cash register if (subparagraphs 6-9, clause 2, article 346.26 of the Tax Code of the Russian Federation):

you have employees (Article 7.1(2) 290-FZ);
Your sales floor area is more than 150 square meters. m.;
You provide catering services with a service hall area of more than 150 square meters. m.

Who needs to install a cash register from 07/01/2019

1. If you are engaged in the following types of activities on a patent (subparagraphs 1-15, 18-28, 30-44, 49-58, 60-63 paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation), then you have been given a deferment until 2021. Until this date, you do not have to buy a cash register and you do not need to use strict reporting forms (Article 7, paragraph 7.1, 290-FZ).

repair and sewing of clothing, fur and leather products, hats and textile haberdashery products, repair, sewing and knitting of knitwear;
shoe repair, cleaning, painting and sewing;
hairdressing and beauty services;
dry cleaning, dyeing and laundry services;
production and repair of metal haberdashery, keys, license plates, street signs;
repair and maintenance of household radio-electronic equipment, household machines and household appliances, watches, repair and manufacture of metal products;
furniture repair;
services of photo studios, photo and film laboratories;
maintenance and repair of motor vehicles and motor vehicles, machinery and equipment;
provision of motor transport services for the transportation of goods by road;
provision of motor transport services for the transportation of passengers by road;
renovation of housing and other buildings;
services for installation, electrical, sanitary and welding works;
services for glazing balconies and loggias, cutting glass and mirrors, artistic glass processing;
services for training the population in courses and tutoring;
veterinary services;
leasing (hiring) of residential and non-residential premises, dachas, land plots owned by an individual entrepreneur by right of ownership;
production of folk arts and crafts;
other production services (services for processing agricultural products and forest products, including grain grinding, peeling cereals, processing oil seeds, making and smoking sausages, processing potatoes, processing customer-supplied washed wool into knitted yarn, dressing animal skins, combing wool, grooming of domestic animals, repair and production of cooper's dishes and pottery, protection of gardens, vegetable gardens and green spaces from pests and diseases; production of felted shoes; production of agricultural implements from customer's material; engraving work on metal, glass, porcelain, wood, ceramics; production and repair of wooden boats; repair of toys; repair of tourist equipment and inventory; services for plowing vegetable gardens and sawing firewood; services for the repair and production of eyeglasses; production and printing of business cards and invitation cards for family celebrations; bookbinding, stitching, edging, cardboard work ; charging gas cartridges for siphons, replacing batteries in electronic watches and other devices);
production and restoration of carpets and rugs;
repair of jewelry, costume jewelry;
embossing and engraving of jewelry;
monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD, re-recording of musical and literary works on magnetic tape, CD;
residential cleaning and housekeeping services;
residential interior design and decoration services;
conducting physical education and sports classes;
paid toilet services;
services of chefs for preparing dishes at home;
provision of services for the transportation of passengers by water transport;
provision of services for the transportation of goods by water transport;
services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packing and transportation);
services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport work);
green farming and decorative floriculture services;
management of hunting and hunting;
engaging in medical or pharmaceutical activities by a person licensed for these types of activities;
carrying out private detective activities by a licensed person;
rental services;
excursion services;
ritual services;
funeral services;
services of street patrols, security guards, watchmen and watchmen; 49) provision of services for slaughter, transportation, driving, grazing of livestock;
production of leather and leather products;
collection and procurement of food forest resources, non-timber forest resources and medicinal plants;
drying, processing and canning of fruits and vegetables;
production of dairy products;
production of fruit and berry planting materials, growing vegetable seedlings and grass seeds;
production of bakery and flour confectionery products;
commercial and sport fishing and fish farming;
forestry and other forestry activities;
translation and interpretation activities;
collection, processing and disposal of waste, as well as processing of secondary raw materials;
cutting, processing and finishing of stone for monuments;
provision of services (performance of work) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification;
repair of computers and communication equipment.

2. When engaging in any other type of activity on a patent, 2 main conditions are simultaneously met:

You do not have employees (Article 7.1(2) 290-FZ);
The area of your premises is less than 50 square meters. meters (subparagraphs 45-48 clause 2 of article 346.43 of the Tax Code of the Russian Federation).

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:

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.
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.

Who is exempt from online cash desks on a patent?

In accordance with Part 2 of Article 2 of 290-FZ, businessmen on PSN who carry out the following types of activities are exempt from installing new cash register equipment:

Sale of magazines and newspapers in specialized kiosks.
Caring for children and sick people.
Sale of securities (only sales, but not all transactions with securities).
Help desk services at train stations.
Trade at markets and fairs.
Help on personal plots (cutting firewood).
Food peddling.
Renting out housing.
Shoe repair.

Important! When providing these services, individual entrepreneurs are required to issue strict reporting forms of the established form to clients.

According to Part 3 of Article 2 of the federal law on the use of cash register systems, they do not switch to online cash registers with a patent of individual entrepreneurs that are registered and located in hard-to-reach places or in populated areas where the Internet signal is absent or difficult to pass through. It is prohibited not to work at cash registers on your own initiative. The list of cities and villages that fall under this legal regulation is approved by resolutions of the Governments of the constituent entities of the Federation. If the resolution is canceled, then in the absence of other factors, the entrepreneur will need to buy an online cash register.

How to work correctly without a cash register

All services for which a patent can be obtained, except those listed in subparagraph 2.1 of Article 54-FZ, are completely exempt from CCP. For example, this is tailoring and repair of clothing, textiles and other products, dry cleaning, dyeing of shoes and clothes, laundry services, key cutting and haberdashery, furniture repair, darkroom services, residential repairs, including plumbing and electrical work, glazing of loggias, as well as many others.

But the law has one condition for working without a cash register on a patent - this is the issuance or sending to the buyer of a document confirming the fact of the calculation. For example, you can issue a sales receipt. It should contain:

serial number;
requisites;
date, time and place of settlement;
name of goods and services;
operation (receipt, expense, return of receipt or return of expense);
price;
last name, first name and patronymic of the individual entrepreneur and his TIN;
taxation system - PSN;
payment amount and its form (cash, bank transfer);
position and full name of the employee who carried out the calculation.

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.

Cash discipline for individual entrepreneurs in 2021

It is very important for every individual entrepreneur whose activities involve conducting cash transactions to know how to act in accordance with current legislation. Violations of cash discipline threaten individual entrepreneurs with fines.

We will try to understand the main points regarding compliance with cash discipline of individual entrepreneurs.

Decree of the Bank of Russia dated March 11, 2014 No. 3210-U (Instruction No. 3210-U) regulates the procedure for conducting cash transactions by individual entrepreneurs. According to this decree, some relief is provided for two categories of taxpayers. In 2021, small businesses can maintain a simplified cash procedure, which allows for the absence of a cash limit (paragraph 10, paragraph 2 of Directive No. 3210-U). Thus, small businesses have the right to accumulate as much cash as they want in the cash register.

Let's sum it up

So, we have figured out all the details about whether a cash register is needed for an individual entrepreneur on a patent. It turns out that in 2021 this responsibility has not yet affected everyone. But, unfortunately, the latest legislative news has given cause for grief to those entrepreneurs who sell certain types of labeled products.

In conclusion, let us remind you that for violations related to cash register equipment, the Code of Administrative Offenses provides for a whole “bouquet” of fines. They are collected in Article 14.5 of the Code. For example, for non-use of cash registers, an entrepreneur may pay an amount equal to 25-50% of the cost of purchases, but not less than 10 thousand rubles. If you install a cash register that is not in the Federal Tax Service register, or violate the procedure for using the device, the fine will be 1.5-3 thousand rubles. If the individual entrepreneur “forgets” to issue or send a check to the buyer, it can cost him 2 thousand rubles.

Will online cash registers be canceled?

Trends in the digitalization of the Russian economy and settlements between business entities and individuals leave no doubt that the policy of promoting online cash registers into trade turnover will continue. Payments using new cash register technology are beneficial for both business executives and customers. It becomes possible to familiarize yourself with the legality of a trade transaction on the website of the federal tax service. Online cash registers optimize the work of individual entrepreneurs and cashiers, minimizing errors.

The best offers in price and quality

Despite the existing delay, it is recommended that individual entrepreneurs with a patent quickly purchase an online cash register and start working with it. The tax deduction is valid only until 07/01/2019. Then the cash register will need to be purchased with your own funds. But what’s worse for a businessman’s activities is that every day of delay will equal an increase in the gap from competitors. In the modern world, technology decides everything.

Do you need an individual entrepreneur's cash register on a patent in 2021?