Individual entrepreneur without a cash register in 2021

Online cash registers for individual entrepreneurs in 2021

First, let's figure out what an online cash register (online cash register) is. An online cash register is an electronic device that automatically transmits information about completed calculations to the tax office.

A fiscal drive is installed in each online cash register. Thus, online cash registers differ from the previous model of cash registers in that they have neither fiscal memory nor an electronic secure control tape (EKLZ). Instead, online cash registers have a fiscal drive. This is a software and hardware encryption (cryptographic) tool that stores and protects payment information. The fiscal drive is located in a sealed case and contains keys for encrypting data that are sent to the Federal Tax Service. Registration of newly introduced cash registers from 02/01/2017 is carried out only with the mandatory online transmission of data on cash payments. This means that if an entrepreneur must work with a cash register, then he is obliged to use the cash register in the form of an online cash register.

But that is not all. In addition to purchasing a cash register, you need to enter into an agreement with a fiscal data operator (FDO) and purchase a fiscal drive. OFD is an organization that has state permission to store and transmit fiscal data (data on taxable payments) to the tax office. A list of accredited fiscal data operators can be found on the official website of the Federal Tax Service. Operators charge a subscription fee for their services (usually ranging from 100 to 500 rubles per device). Online cash registers have their advantages:

If you additionally purchase an electronic signature from the OFD, the online cash register can be registered without a visit to the Federal Tax Service. Previously, an entrepreneur had to stand in lines at Federal Tax Service offices to register the device;
modern online cash registers are synchronized with analytical programs and online accounting, which greatly simplifies accounting and tax accounting and allows the entrepreneur to conduct it independently, without the involvement of an accountant;
significant reduction in cash documentation;
According to feedback from entrepreneurs, on-site inspections of enterprises with online cash registers have become much less frequent.

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In addition to the fact that it is much more difficult to hide income from the tax authorities with an online cash register, the disadvantage of new cash registers is the relatively high cost of a modern cash register and also additional expenses.

So, in addition to the online cash register, a fiscal storage device is purchased, which can be purchased only for 36 months if the entrepreneur uses the simplified tax system, PSN or unified agricultural tax. Under the general taxation system, you can purchase a storage device for a shorter period. On average, a set with an online cash register, a fiscal drive and an agreement with the OFD will cost 20 thousand rubles.

However, for some types of activities, for example, selling alcohol, special cash registers are needed, which increases the final cost. There are online cash registers on the market that cost 3–4 thousand rubles, excluding the fiscal storage device and the cost of OFD services, but such options are not very convenient to use.

For a newly registered individual entrepreneur, it makes sense not to buy an online cash register, but to rent a set. Some operators offer this service. Thus, renting a set with a modern compact cash register from Sberbusiness costs from 2,300 rubles per month.

The online cash register should not be confused with acquiring. Acquiring is settlements with customers using bank cards. Typically, acquiring requires purchasing a separate device and paying for this service as an additional service, but some online cash register providers offer two-in-one devices: online cash register and acquiring in one device. This is very convenient for individual entrepreneurs, since the ability to pay by card attracts more clients.

As a general rule, the use of online cash register systems when making payments to the public is mandatory for individual entrepreneurs, even if profit is not yet expected. However, there are a number of exceptions that we will discuss below.

Sample letter stating that there is no cash register

Take the test and find out which online cash register is right for your business! Take the test Most entrepreneurs have been working with online cash registers since February 2021.

An online cash register is a new type of cash register technology; it sends the entrepreneur’s receipts over the Internet at the time of sale. The tax inspector requests checks if he suspects a company of dishonesty and does not waste time on on-site audits.

When amendments to the law on online cash registers came into force, entrepreneurs bought up the devices and there weren’t enough cash registers for everyone. The State Duma gave a reprieve to some companies.

The certificate must indicate:

Company name,
company address,
a link to the law according to which the company has the right to operate without a cash register.

For example, an individual entrepreneur with a patent can work without a cash desk on the basis of Federal Law 337. The buyer may need the certificate as confirmation that he made a purchase but did not receive a receipt.

What to do if there is no online cash register If a company operates without a cash register legally, the cashier issues strict reporting forms to customers.

Form - a document that confirms the purchase, it contains the following information:

name and quantity of goods and services;
cashier's name and position;
Company name;
date, time and place of sale;
unit price and total cost.

Previously, the cashier wrote out the form manually, which took time and delayed customers. From July 1, 2021, forms are issued through an automated system.

This device costs 3,000 rubles. The buyer can also

Certificate stating that the organization operates without a cash register, sample

» Medical law In some cases, the buyer or consumer of services who has received a document drawn up on a strict reporting form confirming the fact of making payments needs documentary evidence of the reason for the impossibility of receiving a cash receipt.

The legislation provides that both a cash receipt with a sales receipt attached to it and a sales receipt without a cash receipt can be issued. Issuing a sales receipt without a cash register In the absence of a cash register, the entrepreneur is obliged to issue a sales receipt upon the first request of the buyer.

Issuing a sales receipt without a cash receipt is the only possible option for documenting the fact of purchase. Just leave a request using the button below.

Do you need an online cash register and what kind?

Do you have a deferment and for how long? How to register a new cash register with the tax office? Why do you need a CEP? What to do if you have an online store?

We’ll help you choose an online cash register that suits your needs. There are currently 63 models in the registry - which one to choose.

On this issue, we adhere to the following position: The basis for recognizing expenses for the purchase of office supplies by an accountable person in this case will be an advance report approved by the head of the organization with an “old-style” check attached to it.

Expenses, depending on their nature, as well as the conditions for implementation and areas of activity of the taxpayer, are divided into expenses associated with production and sales, and non-operating expenses (clause

Certificate of absence of a cash register for an individual entrepreneur

MiscellaneousIf there is no cash register, what document should be issued to the buyer? As a general rule, to confirm expenses, documents are required confirming the fact of their payment.

Such documents are: a receipt for a cash receipt order, a sales receipt, another document containing information about acquired material assets, services provided or work performed, with the obligatory attachment of a cash receipt. However, there are exceptions to this rule. Thus, according to paragraph 2.1 of Article 2 of Law No. 54-FZ, payers of the single tax on imputed income may not use cash registers for cash payments.

Instead of a cash receipt, imputed tax payers issue a document at the buyer's request, which will serve as confirmation of payment.

Such a document may be: a sales receipt, a receipt, or another document containing information about payment.

The document issued to confirm payment must contain the following information:

Name of the organization or entrepreneur;
Name;
supplier's tax identification number;
The amount received as payment in cash or the amount paid by payment card;
Quantity and name of material assets or services;
Number and date of issue;
Information about the official who issued the document: position, full name, personal signature.

Thus, if an employee, reporting on the accountable funds received, attached documents to the advance report without a cash receipt, the company can take into account expenses if the goods were purchased from an entrepreneur or organization on UTII. At the same time, documents confirming payment must be drawn up in the proper order and contain all the necessary information.

The Ministry of Finance has repeatedly indicated in its letters that a document confirming payment can be a sales receipt if it contains all the information specified in Law 54-FZ (Ministry of Finance letters No. 03-03-06/4/2 dated January 19, 2010, No. 03-01 -15/10-499 dated November 11, 2009, etc.). In addition, the Federal Tax Service Administration for the Krasnodar Territory, in letter No. 12-2-12/0510 dated March 4, 2010, explains that a sales receipt is the primary document confirming the actual payment for goods purchased under a sales contract.

Sample certificate of absence of a cash register

Every citizen who decides to carry out entrepreneurial activity is obliged to use specialized cash register equipment in the course of work.

It allows you to make settlements with consumers of goods and services and present the received data to the tax authorities. Should everyone use this technique, and what is the reason why there is no such need?

Article B provides a list of cases when the absence of these technical devices is completely acceptable. It turns out that entities included in this list have the right to refuse to use cash register systems.

To confirm statistical data on calculations, you can use strict reporting forms. In some cases, the service consumer who has received the document can use documentary evidence describing the reason for the impossibility of receiving a cash receipt as confirmation of the fact of settlement transactions.

In these circumstances, the service provider has the right to provide, upon request, a certificate of absence of a cash register.

Such a document may also be applicable in the process of forming legal proceedings, for example, as evidence of the impossibility of receiving money or as confirmation of the lack of authority to issue a cash receipt.

It turns out that a certificate of absence of a cash register is the most important document indicating that the organization operates without specialized equipment and does so within the framework of the law. In practice, there is no unified sample of this document, so it can be compiled in any form indicating the necessary details and attributes.

Here is the approximate structure of the paper in question: the name of the document, which is written as “certificate of absence of a cash register”; details related to the documentation (in particular, the date on which the issue occurred and the number); data confirming the fact that a specific business entity does not have a cash register (in this case, the compiler undertakes to provide a link to a specific legislative norm);

Certificate of absence of a cash register sample download

articles Document type: Help To save a sample of this document to your computer, follow the download link. Document file size: 1.9 kb ABOUT THE LACK OF REQUESTED INFORMATION IN THE REGISTER OF RESIDENTS OF THE SPECIAL ECONOMIC ZONE

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In Art. 2 of the law “On the use of cash register equipment.

» dated 05.22.2003 No. 54-FZ clearly defines cases when the absence of cash register equipment (hereinafter referred to as CCT) is allowed when making payments by business entities (read more about this in our articles CCT for individual entrepreneurs - registration and application and Drawing up an application for registration CCT - sample filling).

At the same time, the law does not prohibit business entities, which have every right not to use cash registers in their activities, from using this technique. Otherwise

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In Art.

2 of the law “On the use of cash register equipment. » from 22.05.

2003 No. 54-FZ clearly defines cases when the absence of cash register equipment (hereinafter referred to as CCT) is allowed when making payments by business entities (read more about this in our articles CCT for individual entrepreneurs - registration and application and Drawing up an application for registration of CCT - sample filling ). At the same time, the law does not prohibit business entities, which have every right not to use cash registers in their activities, from using this technique.

Otherwise, as confirmation of the fact of making payments, the business entity must issue a document drawn up on a strict reporting form (see.

position. approved Decree of the Government of the Russian Federation dated May 6, 2008 No. 359). Note! In some cases, a buyer or consumer of services who has received a document drawn up on a strict reporting form confirming the fact of making payments needs documentary evidence of the reason for the impossibility of receiving a cash receipt.

In this situation, the seller/service provider may provide upon request a certificate of absence of a cash register. In addition, such a certificate can also be used in court.

Source: https://spbux.ru/pismo-o-tom-chto-net-kassovogo-apparata-obrazec-23514/

Do you need an online cash register for an individual entrepreneur on a patent?

Patent taxation system (patent) is a system in which there is no need to submit tax returns, and tax is paid on a pre-fixed prepayment basis. To calculate the tax, the region sets the maximum potential income for each type of activity. PSN can be beneficial if an entrepreneur expects income in a larger amount than established in the region.

The patent taxation system (PTS) can only be applied by an individual entrepreneur and only to certain types of activities. This, in particular, includes retail trade, catering, carrier activities, furniture and shoe repair, tutoring services and private courses (Article 346.43 of the Tax Code of the Russian Federation). Also, a simplified procedure for cash transactions is applied to patent payers: they have the right not to maintain a cash book.

The Tax Code establishes that taxpayers under the patent system may not use online CTT, but instead issue a sales receipt (clause 2.1 of Article 2 of Federal Law No. 54-FZ). However, this benefit does not apply to the following types of activities on a patent:

hairdressing and beauty services;
repair and maintenance of household radio-electronic equipment, household machines and household appliances, watches, repair and manufacture of metal products;
maintenance and repair of automobile and motor vehicles, machinery and equipment;
provision of motor transport services;
veterinary services;
conducting physical education and sports classes;
provision of water transportation services;
management of hunting and hunting;
engaging in medical or pharmaceutical activities;
rental services;
retail trade, catering services;
production of dairy products;
commercial and sport fishing and fish farming;
repair of computers and communication equipment.

In all of the listed cases, the individual entrepreneur is obliged to use online cash register systems for any turnover, even if he has no employees. And any retail trade is included in this list. As the Ministry of Finance explained last year, an individual entrepreneur on a PSN is required to use a cash register, even if retail trade is not its main, but an additional activity (letter of the Ministry of Finance of the Russian Federation dated August 20, 2019 No. 03-01-15/63724). However, the law on cash registers lists situations when a cash register is not needed for trading in any case:

trade in retail markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, and container-type premises located in these places of trade;
peddling trade in food and non-food products by hand, from hand carts, baskets and other special devices for display, ease of carrying and selling goods, including in passenger train cars and on board aircraft;
trade in ice cream kiosks, as well as trade in bottling 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;
activities in remote and hard-to-reach areas;
settlements with the agent.

These are exempt activities.