What is the size of the fine for the absence or non-use of an online cash register in 2021 - 2021

Penalty for non-use of cash registers

Responsibility for non-use of cash registers is established in Part 2 of Art. 14.5 Code of Administrative Offenses of the Russian Federation. According to this norm, failure to use cash registers risks the imposition of an administrative fine:

• for officials in the amount of ¼ to 1/2 of the amount of the calculation made without a cash register. In this case, the amount of the fine cannot be less than 10 thousand rubles. This responsibility also applies to individual entrepreneurs (IP). The fact is that, according to the note to Art. 2.4 of the Code of Administrative Offenses of the Russian Federation, individual entrepreneurs are responsible in the same way as officials, unless otherwise established by the code;
• for legal entities - from ¾ to one size of the settlement amount without using cash registers. The amount of the fine cannot be less than 30 thousand rubles.

Repeated failure to use a cash register, provided that the total settlement amount is 1 million rubles or more, is punishable in accordance with Part 3 of Art. 14.5 Code of Administrative Offenses of the Russian Federation:

• officials face disqualification from one to two years;
• For individual entrepreneurs and legal entities - suspension of activities for up to 90 days.

But the legislator has mitigated liability for similar violations committed by non-profit companies and small and medium-sized businesses. Starting from 12/19/2020, Law No. 410-FZ dated 12/08/2020 provides for the possibility of replacing a fine with a warning for the specified categories of cash register users. It is also possible to mitigate the punishment in cases where a warning is not prescribed in a special part of the Code of Administrative Offenses of the Russian Federation as a measure of responsibility for an offense committed. A similar approach will be applied to regional administrative fines.

Amendments to the Code of Administrative Offenses of the Russian Federation apply to violations identified during state control, state supervision or municipal control.

Replacing a fine with a warning is possible only if work without a cash register occurs for the first time, and the conditions set out in Part 2 of Art. 3.4 of the Code of Administrative Offenses of the Russian Federation, namely when there are no:

• threat of harm to the life and health of citizens, representatives of flora and fauna, the environment, cultural heritage sites, and state security;
• threat of natural and man-made emergencies;
• property damage.

Postponement of installation of new cash registers

Above were business entities that, for various reasons, are completely exempt from purchasing and installing new cash registers. But there are a number of conditions under which you can delay the use of new online cash registers until July 1, 2021:

• The organization applies in its work a patent taxation system or a single tax on imputed income. In this case, this organization is obliged, at the request of the buyer, to issue a document confirming the fact of sale.

Penalty for lack of cash register

The absence of a CCP in itself is not a violation. The Code of Administrative Offenses of the Russian Federation does not contain penalties for failure to install a cash register. But for the absence of a cash register that meets the requirements of Law No. 54-FZ, they can be punished. In this case, the fine for legal entities will be 30 thousand rubles (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Cash register equipment is required for any settlements with individuals for goods, work or services. If settlements are made with legal entities and individual entrepreneurs - only for payments in cash, by card or via smartphone using a POS terminal (letter of the Ministry of Finance of the Russian Federation dated June 30, 2020 No. 03-01-15/56464).

Organizations may not use cash registers only in the cases specified in Art. 2 of the law on CCP No. 54-FZ. If we are talking about settlements with individuals, then there are very few such cases, for example, the sale of ice cream in kiosks.

Cases of exemption from the installation of new cash registers

Full application of legislation is impossible without existing exceptions, taken into account and supported by legal norms. Any law may not be applicable to different industries or areas of activity for one reason or another. In this regard, there are a number of conditions under which some entrepreneurs and activities may delay the purchase of new cash registers.

Fines for violating the use of cash register systems

In addition to liability for non-use of cash registers, fines may follow for the following types of offenses:

1. Use of equipment that does not meet the established requirements, or the use of cash register systems in violation of the procedure for its registration or re-registration. For this type of violation penalties are imposed under Part 4 of Art. 14.5 Code of Administrative Offenses of the Russian Federation:

• for officials and individual entrepreneurs - a warning or a fine from 1,500 to 3 thousand rubles;
• for legal entities - a warning or a fine from 5 to 10 thousand rubles.

2. Failure to provide information and documents at the request of tax authorities or their submission in violation of deadlines is punishable under Part 5 of Art. 14.5 Code of Administrative Offenses of the Russian Federation:

• for officials and individual entrepreneurs - a warning or a fine from 1,500 to 3 thousand rubles;
• for legal entities - a warning or a fine from 5 to 10 thousand rubles.

3. Failure to issue a cash receipt to a client may result in prosecution under Part 6 of Art. 14.5 Code of Administrative Offenses of the Russian Federation:

• for officials and individual entrepreneurs - a warning or a fine of 2 thousand rubles;
• for legal entities - a warning or a fine of 10 thousand rubles.

Moreover, according to Part 4 of Art. 4.1 of the Code of Administrative Offenses of the Russian Federation, the imposition of sanctions does not relieve users of cash register systems from fulfilling the obligations that they violated.

The statute of limitations for holding people accountable for violations in the use of cash register equipment is one year. Its countdown begins from the date of the violation. If the offense is ongoing - from the moment it is detected by the inspector (Parts 1, 2, Article 4.5 of the Code of Administrative Offenses of the Russian Federation). A continuing offense is a long-term, systematic violation of the rules for using cash register systems. This conclusion follows from paragraph 14 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated March 24, 2005 No. 5 “On some issues that arise for courts when applying the Code of Administrative Offenses of the Russian Federation.”

In 2021, the Ministry of Finance prepared three bills:

• “On amendments to parts one and two of the Tax Code of the Russian Federation in connection with the improvement of legislation on the use of cash register equipment”;
• “On Amendments to the Code of the Russian Federation on Administrative Offences”;
• “On amendments to certain legislative acts of the Russian Federation and on the recognition as invalid of certain legislative acts (provisions of legislative acts) of the Russian Federation” - on the loss of force of the law on CCP.

According to the bills, the rules regulating the procedure for using cash registers and establishing fines for offenses will be transferred to the Tax Code of the Russian Federation. Most of the rules will not change. But the law on CCP and the corresponding provisions of the Code of Administrative Offenses will lose force. The documents are currently undergoing public discussion. The agency expects that the new rules will come into effect in 2021.

Among the innovations proposed by the bills is the emergence of a new type of tax control - operational. As part of the operational inspection, inspectors will monitor the correctness of recording of calculations, including the completeness of revenue accounting. Operational control will be carried out in two forms:

• operational checks. They will be appointed at the place of business with the possible involvement of the FSB and conducting test purchases, as well as monitoring the work;
• monitoring.

For violators who do not record payments, restrictions are planned:

• freezing transactions on bank accounts;
• restriction of access to Internet resources (information systems and programs). Controllers will block websites, mobile applications, social networks, blogs;
• suspension of activities for those who trade through stationary retail outlets.

The last two measures will be applied only under certain conditions and by a separate decision of the leadership of the Federal Tax Service.

In addition, the amounts of existing fines will be adjusted and new ones will be added.

The amounts of current and planned sanctions are presented in the table:

The legislator proposes to introduce two new concepts into the Tax Code of the Russian Federation - “imaginary and feigned calculation.” They plan to introduce a fine for their implementation:

• for individual entrepreneurs - 50 percent of the amount of the identified imaginary or feigned payment, but not less than 10 thousand rubles;
• for a legal entity - the entire amount of the detected imaginary or feigned payment, but not less than 30 thousand rubles.

Large sanctions will follow for the absence of the name of the labeled product on the receipt or the indication of a distorted name. They will collect 50 thousand rubles from individual entrepreneurs, and 100 thousand rubles from legal entities.

Penalty for failing to clear a receipt at an online cash register

The concept of online cash registers was introduced by the wording of Law No. 54-FZ, applicable from July 15, 2016. They differ from previous generation cash registers in the ability to automatically transfer fiscal data to the Federal Tax Service. According to paragraph 6 of Art. 7 of Law No. 290-FZ, registration and re-registration of cash register equipment that does not provide electronic transmission of fiscal data to tax authorities is not carried out from 02/01/2017. Therefore, a fine for working on an old device is equivalent to working without a cash register. Thus, sanctions will be imposed both for non-use of cash registers (failure to clear a check), that is, under Part 2 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, at a minimum, a legal entity can be punished for 30 thousand rubles.

Let's say an LLC does not have an online cash register, although it is required to have one. In total, three checks were punched, each in the amount of 50 thousand rubles. The total amount is 150 thousand rubles. A fine will be imposed in an amount of no less than 112.5 thousand rubles (3/4 of 150 thousand rubles), but not more than 150 thousand rubles.

A repeated violation, if the amount paid past the cash desk is 1 million rubles or more, will entail liability under Part 3 of Art. 14.5 Code of Administrative Offenses of the Russian Federation:

• an official may be disqualified from one to two years;
• The activities of the LLC are suspended for 90 days.

If we are talking about non-issuance of a check to the buyer, sanctions may be applied to the individual entrepreneur or organization in the form of a warning or a fine under Part 6 of Art. 14.5 Code of Administrative Offenses of the Russian Federation:

• for officials - 2 thousand rubles;
• for legal entities - 10 thousand rubles.

By law, sellers are required to provide customers with paper receipts or electronic copies of them via email or telephone number.