Online cash registers for the simplified tax system: selection of cash registers and fiscal storage, features of device registration when simplified

Link to the cash register

There is Law No. 54-FZ of May 22, 2003 on the use of cash registers (hereinafter referred to as the Law on Cash Registers), which states that all those organizations and individual entrepreneurs that carry out various calculations must use cash registers in their activities.

Therefore, keep in mind: even when working under a simplified tax system, there are no advantages in cash matters. Although many people mistakenly think so. Moreover, the obligation to use cash registers does not depend on what form of taxation or legal organization of business has been chosen.

Merchants and firms under the simplified, general regime are required to process cash and non-cash payments using cash receipts. Please note here: if, when registering as an individual entrepreneur for an online store, the OKVED code “Retail trade by orders” was specified, this rule also works.

However, there are exceptions, which will be discussed below.

Who and when switches to online cash registers?

Since the period of making adjustments to the legal act regulating the use of cash registers in settlements with the population, entrepreneurs and organizations that operate with the help of:

• Self-service vending machines;
• Other trading terminals;
• Sales of tickets for travel on public transport;
• Sales of printed products with a volume of at least 50% of total sales of total sales relative to other related products (newspapers, magazines, postcards, prospectuses, maps and guidebooks);
• Provide personal services in hairdressing salons and sewing studios;
• They are engaged in the sale of tickets for cultural events (excursions, exhibitions, sports competitions), as well as tourist vouchers.

According to the innovations, individual entrepreneurs and LLCs with similar types of economic activities, starting from 07/01/2021, will have to use generally established models of online devices.

Who can work without a cash register?

Relatively recently, the Law on CCP received changes that practically did not affect legal entities and individual entrepreneurs under the simplified regime. They are more dedicated to credit institutions, as well as to those who have acquired a patent.

In cases where it does not make sense to purchase, install and maintain a cash register for objective economic reasons, you can avoid such a fate: according to paragraph 2 of Article 2 of the Cash Register Law, it is possible to perform certain works and provide certain services to the population without cash register equipment. However, for these moments the use of strict reporting documents is provided.

Decree of the Government of the Russian Federation dated May 6, 2008 No. 359 provides a list of documents that replace punching and issuing a cash receipt. The same regulatory document describes exactly how to handle these forms. In addition, it is possible to develop BSO based on your own samples. However, they should be focused on the general requirements for their mandatory details established by law. So, they must have the following columns:

• company name or full name merchant;
• document number and date;
• content of work/service;
• FULL NAME. the person who signed the form;
• transaction amount;
• settlement date.

At the same time, it is necessary to work with a cash register if an organization using the simplified tax system or individual entrepreneur is engaged in wholesale and/or retail trade.

Do you need a simplified tax system cash register: transition deadlines

Equipping enterprises with online cash registers began in 2021. The procedure took place in three stages, and it could not but affect the “simplified” approach. The deadline was set for July 1, 2021 - starting from this date, all businessmen, according to the planned scheme, must make payments in Russia through cash desks with FN.

According to the schedule for the transition to the new type of cash registers, legal entities and individual entrepreneurs engaged in trade were among the “pioneers”. They had to install online cash register systems first.

The table shows the timing of the transition to a new type of cash register for representatives of the “simplified” system.

Despite the fact that from 2021 absolutely all business representatives must make payments through online cash registers, certain categories of entrepreneurs received a deferment. Therefore, in 2021 they continue to operate without cash registers. More on this later.

When cash register is not required

As already mentioned, there is such an area as the provision of services. And those who are involved in it, on the simplified tax system, can do without cash registers not only until 07/01/2018, but also after this date in the specific cases indicated below:

1. Retail trade at exhibitions, fairs and markets.

However, you need to understand that this paragraph does not include those cases when there is a retail space that has everything necessary for the presentation and storage of goods. Simply put, when trading from a table/counter, a cash register is not required until 07/01/2018, but through a kiosk it is necessary. At the same time, when selling draft drinks and ice cream at kiosks, you do not need to have a cash register.

2. Trade in vegetables, live fish.

3. Sale of drinks from tanks.

4. Reception of scrap or glassware.

5. Small retail trade from hands.

6. Sale of objects of worship or religious literature.

All types of activities in which the use of CCP is permissible on a voluntary basis are listed in paragraph 2 of Art. 2 of the Law on CCP.

In addition, if a businessman or a simplified company wants to work without a cash register, then this is possible in remote and impassable areas. The list of such settlements is approved by the leadership of your region.

Are online cash registers needed for individual entrepreneurs using the simplified tax system in 2021?

Previous rules allowed issuing BSO to customers instead of checks, but with the entry into force of new requirements, individual entrepreneurs must use online cash registers. However, some categories of individual entrepreneurs without employees have been given an additional deferment until 2021. Accordingly, they can still operate without cash register equipment.

The number of businessmen to whom this preference applies includes:

• Individual entrepreneurs selling their own products.
• Entrepreneurs who specialize in performing work.
• Merchants providing services.

If in 2021 or 2021 an individual entrepreneur enters into an agreement with an employee, he is given 30 days to install an online cash register. If there are no employees, it is not necessary to use cash register equipment. This applies to all types of services.

Important! Entrepreneurs working on a simplified basis in the field of wholesale or retail sales must use online cash registers.

A cash register for individual entrepreneurs on the simplified tax system in 2021 is not required if the business consists of:

• trade in live fish, fruit and vegetable products in vain;
• sale of magazines and other printed matter, as well as ice cream in kiosks;
• sales of kerosene or milk on tap;
• providing small household services such as plowing gardens or babysitting;
• acceptance of recyclable materials, glass containers (except for the acceptance of scrap metal, precious metals and stones);
• sale of handicrafts;
• shoe repair;
• key making;
• sale of tickets in the transport cabin.

The same applies to the sale of tackle, socks, underwear, wicker baskets, wooden utensils and some other types of products at fairs or exhibition grounds.

Simplified workers who operate in areas remote from communication networks were allowed not to use online equipment. Such areas are included in a special list, and exceptions to the rule are vending and sale of excisable products. Individual entrepreneurs who rent out housing also have the right to work without using online cash registers, but only if the property is their property.

Responsibility for the simplified tax system for the absence of a cash register

In the event that a person applies the simplified tax system and ignores the rules discussed above, he may be fined under Part 2 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation from 30,000 rubles to the amount of the actual payment, bypassing the cash register. It is also worth noting here that a check for the use of cash register systems can be carried out without the presence of a manager or individual entrepreneur.

If the equipment does not comply with legal requirements or the registration procedure is violated, users are also fined. Articles 4 and 4.1 of the CCP Law specify all the necessary requirements. The most important of them are:

• the cash register model must be known to the relevant state register;
• if the cashier does not punch or gets rid of the receipt, this is equivalent to working without a cash register. And also, if the amount in the check does not match the purchase price or the receipt of revenue is not reflected in the cash book. All of this will most likely result in a fine;
• The cash register must have all the necessary stickers and seals. Namely: two seals on the case and two inside, as well as a corresponding hologram about inclusion in the state register. It confirms that the device is due for service for the current year and is fit for use. You also need a sign of the company that produced this device.

If a payment terminal accepts cash, then it must have a built-in cash mechanism with an online element. It also needs to be registered with the tax authority. Note that this requirement once caused a lot of controversy. Few payment devices included fiscal recorders of received funds.

New rules when working with cash register systems online

According to the rules established by law, a businessman who works with retail customers and accepts cash for goods or services is obliged to accept and record them using cash register systems. Today's cash register models meet the latest requirements in the field of electronic computing technology. The vast majority of them need to be modernized in order to comply with the terms of the legislative act dated July 3, 2016 No. 290-FZ, in which one of the mandatory rules is the availability of Internet access.

According to the established rules, the law is introduced into the lives of taxpayers in stages. For those who had already used the cash register model in their business activities, they were given the opportunity to switch to a new way of working on a voluntary basis. The businessman was asked to modernize it to meet the requirements that help transmit sales information through electronic communications.

Important points

Before reporting the cash register to your tax office, check that all the rules discussed are followed. And above all:

• presence of stickers;
• serviceability of the device;
• availability of a package of documents.

After an application for registration of the cash register has been submitted, the owner receives back the documents for the device along with its registration card.

When operating cash registers, monitor the good condition of the unit, which is responsible for storing information about calculations, registering them and sending them online to the tax office. If it is more than 90% full, the device cannot be operated. The control tape needs to be changed urgently.

It should also be noted that it is impossible to use cash registers after the standard depreciation period has expired. In this case, the cash register is subject to deregistration.

Check: perhaps the device of your model has already been excluded from the state register because it is technically outdated, although its service life has not expired. If yes, but it is in good working order, the law allows you to use such a cash register for exactly 1 more year.

Some companies prefer to play it safe and additionally sign up for another device. In the event that cash register equipment fails, they will be able to continue serving customers and immediately begin using the backup unit.

Read also

15.08.2019

Which categories of individual entrepreneurs with the simplified tax system need a cash register in 2021?

The last stage of implementation of online cash registers is coming to an end on July 1, 2019. The government does not plan to delay the implementation of CCPs for another year, which means that by the end of June, businesses required to use CCPs will have installed and registered them in accordance with current regulations.

According to the innovations of Law 290-FZ, for now the deferment is used by “simplified” businesses that provide various services and perform work for the population, with the exception of catering establishments with hired workers. These types of entrepreneurs may not use cash registers until July 1, but they draw up a receipt or BSO, issued in accordance with the requirements of Law 54-FZ. Along with them, owners of vending businesses who do not have concluded employment contracts also received the right to temporarily not use a cash register.

In addition, until 2021, entrepreneurs who accept payments from individuals by bank transfer will not install cash registers:

• for renovation of premises:
• for utilities;
• when paying for rental housing;
• when issuing loans for various needs - purchasing goods, paying for services and work;
• when setting off and returning advance payments.

In this case, there is no need to issue a BSO, but the use of bank cards and electronic wallets when making payments is not allowed.

Subscribe to our channel in Yandex Zen - Online Cashier! Be the first to receive the hottest news and life hacks!

Introduction of deferment for individual entrepreneurs

On June 6, 2021, Law No. 129-FZ was adopted, by which legislators provided entrepreneurs with a deferment from using cash register equipment until July 1, 2021. All entrepreneurs (including individual entrepreneurs on the simplified tax system) without employees received it, provided that they:

• are engaged in the provision of services or performance of work;
• They sell what they make with their own hands.

If such an entrepreneur hires an employee, he is obliged to buy a cash register within 30 days and register it with the tax service.

Thus, an individual entrepreneur on a simplified basis without employees has the right to work without a cash register until July 1, 2021. But only on the condition that he does not resell goods.

What will happen to those individual entrepreneurs who do not supply the cash register?

If the entrepreneur disobeys, sanctions will be applied to him. What they will be appointed for:

• for the lack of a cash register in cases where it is needed;
• for outdated or non-working equipment;
• for an unregistered device;
• for the absence or failure to issue a receipt to the buyer or customer.

What is the fine?

How much will you have to pay:

• failure to issue a document confirming the fact of sale – 2000 rubles for each recorded time;
• if you do not use cash register, then from 25 to 50% of the purchase amount, but not less than 10,000 rubles.

If the violation was detected for the first time, and the individual entrepreneur has never been noticed in this way before, the tax service may issue a warning. If a violation is detected again, they will force you to pay.

The procedure for the transition of simplified entrepreneurs and organizations to new cash registers

• Selecting a cash register that meets the new requirements established by Law No. 54-FZ or clarifying the possibility of modernizing an old cash register;
• Purchasing a new cash register or upgrading an old one;
• Selecting a fiscal data operator (hereinafter FDO);
• Drawing up an agreement with the OFD and selecting the optimal tariff for services;
• Submitting an application to the Federal Tax Service for registration of a new cash register;
• Obtaining a registration number from the tax office;
• Preparation of the first report on the online cash register.