According to Law 54-FZ “On the use of cash register equipment”, trade in the country is gradually moving to online cash register systems. To figure it out who needs to install a cash register this year, read our article.
To switch to the new order, it is not enough to simply buy a cash register and register it with the Federal Tax Service. It is now necessary to enter the names of goods on receipts - from February 1, this is mandatory for individual entrepreneurs on individual entrepreneurs on PSN, USN, Unified Agricultural Tax. To do this, you will need a cash register program that can do this. Our application Cash Desk MySklad supports this and all other requirements of 54-FZ. Download and try it now: it's free.
Everything related to the use of cash registers is regulated by 54-FZ. This law also answers the questions of who should install a cash register and when, whether an individual entrepreneur is required to have a cash register, and who is generally exempt from installing new equipment. Everything about whether you should install a cash register and when is in this article.
- For individual entrepreneurs
- For companies
- For those using a patent (both individual entrepreneurs and LLCs)
- For those using the simplified tax system (both individual entrepreneurs and LLCs)
- For self-employed
- If you have an online store
- If you have acquiring
- If you have a vending machine
- Complete exceptions: who can not use the cash register at all
First, let’s look at whether the use of cash registers depends on the form of business ownership.
Is it necessary to install a cash register for individual entrepreneurs in 2020?
Previously, entrepreneurs themselves decided whether a cash register was needed for an individual entrepreneur: they could choose how to confirm a purchase. It was possible to use not only cash receipts, but also other documents - for example, a sales receipt. After the adoption of amendments to 54-FZ, the procedure changed. Now the purchase is confirmed exclusively by an online cash register receipt.
Is it mandatory for all individual entrepreneurs to have a cash register today? Most. There is only one exception: until July 1, 2021, individual entrepreneurs without employees on employment contracts
, which:
- sell goods of their own production,
- perform work,
- provide services.
If you do not fall into this category, a cash register is required for you. Yes, this applies to:
- Individual entrepreneurs without hired employees selling goods not produced by themselves or selling through vending machines.
- Individual entrepreneur with hired employees who perform work or provide services.
- Individual entrepreneurs who issue strict reporting forms (this also includes the sale of tickets in the vehicle cabin by the conductor or driver).
There will be no more delays. The equipment must be of a new type - with an Internet connection for online data transfer to the tax office.
Requirements for cash register equipment
The CCP used in the work must meet the requirements:
- Be registered by the tax authorities in the prescribed manner at the place of residence of the individual entrepreneur.
- Be in the register of cash register models approved for use in commercial activities. This register is presented for review by the tax service on the official website.
- The selected cash register model must correspond to the type of activity of the individual entrepreneur. Since each machine issues checks with a certain set of details.
You need to buy CCP from organizations that have confirmed the passage of the State Expert Commission. These companies offer both new and used devices for sale. When purchasing a used device, you need to make sure that it has been re-registered with the tax authorities and has an updated EKLZ unit (a secure electronic control tape that records all operations on the device).
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Entrepreneurs working under the UTII system have the right to use check printing machines in their work. They are not classified as cash registers because they do not have an ECLZ block.
Individual entrepreneur cash register under simplified tax system
Entrepreneurs using the simplified taxation system are required to use cash registers. Issue a check to customers paying in cash or using a bank card.
There are a number of exceptions:
- Individual entrepreneurs who pay counterparties through non-cash payments or transfers to a bank account are not required to use cash register technology.
- They will not require installation of equipment from an entrepreneur operating in remote areas where installation and operation of the device is impossible.
- In other cases established by law, where it is permitted to issue forms for the provision of services instead of a check.
Individual entrepreneur cash register at OSNO
With OSNO, the presence of a cash register is mandatory if payments to customers are made in cash or by bank card. There are also exceptions similar to those applied under the simplified tax system.
Individual entrepreneur cash register for UTII
Most of the entrepreneurs who are in the UTII regime have already managed to acquire a cash register. A deferment has been provided until 07/01/2021 for entrepreneurs selling independently produced goods that do not employ hired workers.
Individual entrepreneurs who do not use a cash register give consumers, after providing a service or selling a product, a check receipt or form with information:
- Name of the form.
- Document details.
- Service provided or product sold.
- The amount for which the service was provided, or the cost of the product.
- Full name and signature of the seller.
A check printing machine can be used to print the document.
Important! Despite the optional installation of a cash register for some categories of individual entrepreneurs located on UTII, some entrepreneurs prefer not to wait for the end of the statutory deferment. By installing cash registers now, they can exercise internal control, including over their employees. Those who are not required to install a cash register do not need to register the cash register with the tax service.
Requirements for a cash receipt
For the absence of a cash register where it is required by law, the entrepreneur will face a fine. For the first violation you will have to pay up to half of the amount of unaccounted revenue, at least 10,000 rubles. If caught in a similar violation again, an individual entrepreneur may receive a fine of up to 1,000,000 rubles. (if unaccounted revenue in total exceeds RUB 1,000,000), in addition to a temporary ban on activities (up to 3 months).
Important! You should not delay installing a cash register until the last weeks of the legally permitted period. Finding, purchasing, and installing new equipment may take longer than expected. Which is fraught with violation of deadlines and fines. In addition, after the end of the transition period, the cost of cash registers and services for their installation may increase sharply, following an increase in demand for them.
Do you need a cash register for UTII?
From January 1, 2021, the UTII tax special regime ceases to exist.
The Federal Tax Service explained that when switching from UTII, an individual entrepreneur may not use an online cash register when switching to PSN if, at the buyer’s request, he issues a document that confirms the fact of payment. The exception is sellers who, in such areas without the Internet, use an automatic payment device when making sales, and also trade in excisable goods.
The tax office also noted that an individual entrepreneur without employees can go to NAP - the self-employed do not need to use a cash register.
In addition, entrepreneurs who work in remote or hard-to-reach areas have the right not to use online cash registers. Moreover, regardless of the taxation system.
Is a cash register needed for a patent in 2021?
Previously, organizations and individual entrepreneurs using the patent taxation system were allowed to issue documents to customers that replaced cash receipts. But now they are all required to use online cash register systems. From July 1, 2021, the cash register must be owned by individual entrepreneurs with a patent, which:
- sell goods not of their own production or are employed in public catering if there are no hired employees,
- provide services/perform work if there are hired employees.
A deferment until July 1, 2021 was granted only to those individual entrepreneurs on the patent tax system who do not have hired employees and who sell goods of their own production, or provide services, or perform work. All other individual entrepreneurs on the patent, as well as organizations, should have already installed a cash register.
Find out more about online cash registers here.
How to take into account the costs of the online cash register for OSNO
The downside when replacing equipment for people in the main mode is the lack of a deduction for the online cash register. It is provided only for individual entrepreneurs on a patent or imputation. Legal entities and individual entrepreneurs on the general taxation system take into account the costs of purchasing equipment in one of two ways, depending on its cost:
- Purchase costs are more than 100 thousand rubles. Such a cash register will be taken into account as a fixed asset. Its value will be written off until the end of its useful life.
- Purchase costs are less than or equal to 100 thousand rubles. The device is not considered a depreciable item. The purchase amount is fully included in expenses. It will relate to the period in which the enterprise or individual entrepreneur began to use the new cash register.
In the accounting service for small businesses, Kontur.Accounting, you can set up automatic accounting of daily reports from cash registers about the closure of a shift, simplify accounting and avoid accounting errors. The service also has a convenient salary block, sending reports, expert advice, integration with banks and other features. The first 14 days of work are free.
Author of the article: Valeria Tekunova
Do you need a cash register for the simplified tax system in 2021?
Definitely yes. If you choose a simplified taxation system, you must use cash register.
Individual entrepreneurs using the simplified tax system have the right not to use cash registers only if they provide services to the public and issue strict reporting forms on paper. Also, individual entrepreneurs without employees are still exempt from cash registers.
Most individual entrepreneurs who provide services or perform work for the population have the right to issue paper BSOs. The exception is catering entrepreneurs who have entered into employment contracts. They are required to use online cash registers now.
At the checkout, you can punch checks or generate electronic BSOs. The details for the check and the electronic BSO are the same. The cash desk will send both documents to the Federal Tax Service in real time. Strict paper forms can only be issued for cash and card payments via a POS terminal.
Until February 1, 2021, individual entrepreneurs using the simplified tax system have the right not to indicate the names of goods and their quantities on cash receipts (clause 17, article 7 of the Federal Law of July 3, 2016 No. 290-FZ). But individual entrepreneurs are still required to reflect the price of goods on the simplified tax system. Therefore, entrepreneurs can indicate goods with the same price in one line on the receipt. In this case, you will need to reflect the product, its price and total cost.
To save time, money and nerves, think about purchasing a new cash register in advance - you will need it anyway. Now there are profitable promotions, and all equipment is in stock.
Does an entrepreneur need a cash register on OSNO?
The main provision of Federal Law No. 54 provides that all commercial organizations whose activities are related to cash payments must mandatory use new fiscal devices. This system provides for some nuances - entrepreneurs can use special BSO forms when providing services to the public. These forms include various subscriptions, standard receipts, as well as coupons and travel documents.
In some cases, the activities of businessmen do not fall under the BSO form established at the legislative level - in this case, if you have all the necessary details, you can fill out the form yourself according to the filling procedure regulated by government decree dated 05/06/2008.
Also, special reporting forms can be ordered from a printing house - in the documentation it is important to indicate all the main details of an individual entrepreneur, the location of the enterprise or the name of the services provided. The forms must also indicate the series and circulation number.
When issuing a special form to customers, the current date must be indicated, as well as the position and personal signature of the individual entrepreneur.
Important! Strict reporting forms established by law can be used in the provision of services and trade only in settlements with individuals. When making payments to legal organizations, the use of an online cash register is a prerequisite.
Do self-employed people need an online cash register?
From January 1, 2021, entrepreneurs from Moscow, Moscow region, Kaluga region, Tatarstan and 19 other regions can switch to the experimental tax regime “Professional Income Tax” or, in other words, register as self-employed.
The self-employed include those who are not individual entrepreneurs and provide services without hiring employees, for example, nannies and tutors. But those who have an annual income of more than 2.4 million rubles per year, or have hired workers, or sell excisable and labeled goods, cannot switch to this regime.
What does a self-employed person get:
- no need to submit tax reports - just register in the “My Tax” application,
- income tax is 4% when working with individuals and 6% when working with legal entities and individual entrepreneurs,
- no need to pay insurance premiums and VAT.
A self-employed person can make payments both in cash and in non-cash form. The sale or provision of a service is recorded by a receipt, which is created in the My Tax application. Thus, the self-employed do not need an online cash register. But without it, you won’t be able to accept card payments.
Clothes repair: what kind of online cash register is needed
If an entrepreneur has a small studio or sews to order for a small number of clients, he can keep records in Excel or in a notebook. But if the workshop processes a dozen orders a day, then smart cash registers help keep records. Here's what the cash registers can do:
- collect sales statistics: what products and services are popular, what items are in stock, what time is the peak of sales. This helps to form an assortment: the entrepreneur sees that dresses are being sold out, but no one likes T-shirts.
- monitor the balance of goods in the warehouse. This is convenient for workshops that additionally sell fabrics, accessories and threads. The seller sees that a popular product is running out and orders another batch in time.
We are constantly improving checkouts to make them faster and more convenient. Therefore, prices, tariffs and number of models may vary. Current information is on the main page of the site.
Do you need a cash register for an online store?
Online trading as a type of activity is not included in the list of cash registers exempt from the use. This means that a cash register is needed for an online store.
We recommend calculating all costs in advance. It may seem that one cash register will not be enough. If the payment was made online, you need a cash register registered at the url of the online store. When a courier accepts payment, he may require a special mobile cash register. Does the online store have a pick-up point where you can pay for your purchase? There you also need a cash register registered at the physical address of this point.
But often in all these cases you can get by with one cash register. Connect MyWarehouse to use your cash register for both printing receipts for online orders and for retail sales. When registering a cash register, indicate the address of the point and url of the online store. The new amendments free the courier from the obligation to carry a cash register: simply show the buyer a QR code to download an electronic receipt. All the necessary features are provided in MySklad.
Moreover: in MySklad you can work on different taxation systems - also at the same checkout. You can save by reducing taxes! For example, you can use UTII for retail trade and OSNO for online store orders. Or sell goods under different taxation systems: a separate receipt will be printed for the position for each taxation system, as required by law. You don't need a second cash register for this!
MySklad also provides integration with most popular platforms for online stores and many convenient services. We conduct free seminars and webinars for our users, where we talk about the new functions of MySklad and explain the new rules of work under 54-FZ.
Try MySklad
Who doesn't need to install cash registers in 2021?
The law generally exempts some types of activities from issuing any documents to buyers. Individual entrepreneurs and organizations using any taxation system may not use a cash register if:
- trade in newspapers and magazines on paper, as well as when selling related products at newsstands, provided that the share of newspapers and magazines in their turnover is at least 50%, and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation, and accounting for proceeds from sales newspapers and sales of related products are kept separately,
- providing meals to students and employees of educational organizations implementing basic general education programs during classes,
- trade in retail markets, fairs, exhibition complexes, except for the shops, pavilions, kiosks, tents, auto shops, auto shops, vans, containers and other trading places (premises and vehicles, including trailers and semi-trailers), open counters located in them inside indoor market premises when selling non-food products other than those listed in the order of the Government of the Russian Federation dated April 14, 2017 N 698-r,
- peddling (outside a fixed network) of food and non-food products (except for technically complex and food products that require certain conditions of storage and sale, and are subject to mandatory marking by means of identification) from hands, from carts, baskets and other devices for displaying, carrying and selling goods, including in passenger cars and air transport,
- selling ice cream kiosks,
- bottling trade in soft drinks, milk and drinking water,
- trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene,
- seasonal trade in vegetables, including potatoes, fruits and melons,
- sales by the manufacturer of folk arts and crafts products,
- sale of objects of religious worship and religious literature in religious buildings and structures and on the territories related to them or in other places provided to religious organizations for these purposes,
- trading using mechanical vending machines that are not connected to power and accept coins,
- retail sale of shoe covers,
- Individual entrepreneurs when renting out housing along with parking spaces, if the latter are located in an apartment building and belong to the individual entrepreneur by right of ownership.
Among the entrepreneurs who do not need to install a cash register both in 2021 and in the future, there are those who provide services:
- for the acceptance of glassware and waste materials, except scrap metal, precious metals and stones,
- shoe repair and painting,
- for the production and repair of metal haberdashery and keys,
- for the supervision and care of children, the sick, the elderly and disabled,
- plowing gardens and sawing firewood,
- porters at railway stations, bus stations, air terminals, airports, sea and river ports,
- for an individual entrepreneur to lease (hire) residential premises belonging to this individual entrepreneur by right of ownership,
- provision of services for conducting religious rites and ceremonies in places of worship and other places provided to religious organizations for these purposes.
In addition, pharmacy and paramedic stations in villages, as well as libraries, are exempt from using CCT.
