Where to complain and what to do if a check has not been issued: procedure

The organization receives funds into its current account from buyers (clients) - individuals (not individual entrepreneurs) for goods, work and services. Starting from what date is this organization obliged to use cash register equipment (CCT) and issue cash receipts (strict reporting form - BSO), and is it possible to avoid liability for non-cash check receipt?

According to the new requirements of Law 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment” (hereinafter referred to as Law No. 54-FZ), if money is transferred to the company’s current account funds come from an individual (that is, from an ordinary citizen), then the use of a cash register is mandatory. This rule is effective from July 1, 2021.

When payment is received into a bank account from an individual, a cash receipt must be generated no later than the business day following the day the funds are received in the company's bank account. This must be done no later than the moment the goods are issued to the buyer, work begins or services are provided.

Thus, from July 2021, only individual entrepreneurs and organizations will have the right not to use a cash register and not issue a cash receipt when making non-cash payments in the case of payments with other organizations and individual entrepreneurs without presenting an electronic means of payment to the recipient of the funds. In the event that settlements with individuals (not individual entrepreneurs) are carried out using electronic means of payment, the use of an online cash register is mandatory under general conditions.

Taking into account the above, we can conclude that from July 1, 2019, when receiving funds into the current account from buyers (clients) - individuals (not individual entrepreneurs) for goods, work, services, the organization is obliged to use cash registers and issue cash receipts (BSO ) no later than the working day following the day of receipt of payment to the organization’s account.

Obligation to issue a cash receipt

In accordance with the requirements of the law, in particular, certain provisions of Federal Law No. 54-FZ, the obligation of business entities to issue cash receipts to customers directly depends on their (the business entities) organizational and legal form, as well as the specifics of the activities they carry out, according to the constituent and registration documents.

At the same time, for some categories of sellers - both organizations and individual entrepreneurs - the use of cash registers is not a prerequisite for carrying out the target activity.

Cash receipts are not required to be issued by organizations and individual entrepreneurs paying taxes in a special regime (UTII or PSN). However, sellers belonging to this category are required, at the request of the client, to issue a handwritten sales receipt (payment receipt or similar document), which from a legal point of view is equivalent to a cash receipt.

Also, cash receipts are not issued by organizations and individual entrepreneurs engaged in certain types of activities, including:

Sale of newspapers on paper, as well as sale of other goods through newsstands , provided that the share of printed products in the kiosk’s turnover is at least 50%, and the assortment sold is approved by the executive authority of the constituent entity of the Russian Federation.
Sales of: lottery tickets and securities; travel documents (conductor or driver) in public transport; food products in educational institutions.
Trade: ice cream; soft drinks on tap; from tankers (milk, live fish, kerosene, etc.); seasonal products in bulk (including fruits, potatoes, melons); religious paraphernalia sold by official representatives of the Russian Orthodox Church.
Retail trade at fairs, markets, exhibition complexes or other areas of similar purpose . An exception is specially equipped retail outlets located in designated areas and ensuring the display and safety of goods (shops, auto shops, pavilions, etc.).
Hand-to-hand sales of food and non-food products outside the stationary retail network (with the exception of those subject to mandatory labeling and technically complex goods, respectively) on trains and on board aircraft.
Repair and production of keys and metal goods; shoe repair and painting; acceptance of glass containers and waste materials (except for scrap metal, as well as precious metals and stones); sales of folk art products by manufacturers.
Services: supervision and care (for children, the sick, the disabled, the elderly); cutting firewood and plowing vegetable gardens; cargo transfer (at auto, airport and railway stations, river and sea ports); rental of residential premises by owners.

In addition, organizations and individual entrepreneurs operating in hard-to-reach and remote areas, as well as pharmacies operating in paramedic and paramedic-obstetric centers located in rural settlements, have the right not to issue cash receipts.

If the business entity does not belong to any of the above categories, a cash receipt when carrying out the target activity should be issued to the buyer, regardless of the existing circumstances.

At the same time, the buyer’s refusal to receive this document is not a basis for non-issuance , nor are any other reasons. For example, if the cash register is faulty, the seller has no right to accept money from customers for goods until the fault is eliminated.

Who is exempt from fines for not using an online cash register in 2020

Thanks to Federal Law No. 129 of June 6, 2019, some categories of entrepreneurs received a deferment for installing cash register until July 2021. This list includes “private owners” working without hired personnel in the following areas:

services: tutors, massage therapists, cosmetologists, hairdressers, taxi drivers, etc.;
work: installation of household appliances, site processing, computer repair, etc.;
sale of handmade products: culinary products, handmade toys, clothing, etc.

When drawing up at least one employment contract, the entrepreneur is obliged to purchase a cash register and carry out all payments through it. Otherwise, he will have to pay a fine for working without an online cash register for individual entrepreneurs.

In Art. 2 of the Law defines a list of entities that are completely exempt from the need to punch checks through a cash register and, accordingly, from fines for not using an online cash register. The list of “beneficiaries” includes:

trade in printed periodicals;
Shoe repair;
implementation of religious attributes in temples;
ice cream stalls;
street outlets selling draft soft drinks;
pharmacies in rural medical centers;
services of nannies and caregivers;
renting out your own property, etc.

Separate paragraphs in the Law highlight organizations trading in hard-to-reach areas and settlements remote from communication networks. The former have the right not to use cash registers, provided that a sales document is issued to the buyer (for example, a form filled out manually), the latter must punch checks through the cash register, but can use it offline (that is, without transferring OFD data). In the second case, for the absence of a cash register, the same penalties are provided as for other businessmen.

When is a fine imposed for a bounced check?

The absence of an administrative offense entails the termination of administrative proceedings. As well as the absence of an administrative offense event. Therefore, first about the composition.

The objective side of the offense under Part 6 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation is expressed in inaction. Namely:

failure to send a cash receipt or a strict reporting form in electronic form to the buyer (client) when using cash registers, or
failure to transfer such documents on paper to the buyer (client) upon his request

When the subject of the offense does not use cash register equipment at all, he will be fined for not using cash registers. But when you didn’t send it electronically or didn’t hand over the check, then there’s a fine for a bad check.

In general, according to the Law of May 22, 2003 No. 54-FZ, when making a calculation, the user is obliged to issue a cash receipt or a strict reporting form on paper and (or) if the buyer (client) provides the user with a subscriber number or email address before the calculation mail, send a cash receipt or a strict reporting form in electronic form to the buyer (client) to the provided subscriber number or email address (if it is technically possible to transmit information to the buyer (client) in electronic form to the email address). Exceptions are established by Article 2 of this Law.

What is the fine if there is no cash register that meets the requirements of Federal Law No. 54

The requirements for cash register equipment are specified in Article 4 of the Law. Here are some of them:

presence of the case and serial number on it;
it is possible to install FN;
transfer of data to FN and OFD.

The fine for accepting cash without a cash register that meets the requirements is determined in Part 4 of Art. 14.5 of the Code. There may be several reasons for punishment:

the technology used does not satisfy at least one point of the law;
the deadlines established by law, the procedure for registration, and the conditions for re-registration have been violated;
cash discipline was not observed.

Typical offenses include the following:

the cash register is not fiscalized;
the amounts recorded in the check are lower than the actual amounts;
errors in the receipt: incorrect FN number, KKM registration number, number, date and time of sale, address of issue of the document, etc.;
an agreement has not been concluded with the OFD (checks are not sent to the Federal Tax Service);
there is no Internet, the communication channel with the OFD is not established, checks are not sent due to failures of the cash register software, etc.

Responsibility for non-use of CCP:

for employees - from 1,500 to 3,000 rubles;
for legal entities - a warning or penalty from 5,000 to 10,000 rubles.

A separate violation is failure to comply with cash discipline, in particular, exceeding the cash limit in the cash register. Officials receive up to 5,000 rubles for this. fine, enterprises - up to 50,000 rubles.

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Amount of fine for a bounced check

The amount of the administrative fine for a broken check is established by the Code of Administrative Offenses of the Russian Federation as a fixed amount. For officials, and therefore, in order to bring them to administrative responsibility, and individual entrepreneurs - a warning or a fine in the amount of 2,000 rubles. For organizations, the fine will be 10,000 rubles. At the same time, the imposition of an administrative penalty does not relieve the person who committed it from fulfilling the duty for which he was punished for failure to fulfill it.

The person in respect of whom the protocol was drawn up under Part 6 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation has the right to request a reduction in the amount of the administrative fine. To do this, it is necessary that the tax authority detects the offense during an automated audit. For the person to admit the violation before the ruling is made. And he was voluntarily eliminated (Parts 3, 4, Article 4.1 of the Code of Administrative Offenses of the Russian Federation). If these conditions are simultaneously met, the fine for a bounced check can be reduced to 1/3 of its size.

Jurisdiction of the offense

The tax authorities supervise the use of cash register systems. In particular, they have the right to freely access cash register and fiscal data, check documentation, and conduct audits. And, in fact, bring to administrative responsibility in the area of application of cash registers.

Thus, a protocol on an administrative offense is drawn up by the tax authorities. Moreover, as a general rule, regardless of which inspection the organization is registered with, unless otherwise established in the regulations of such inspection.

Application of strict reporting forms

From July 1, 2021, organizations can no longer issue printed BSOs. Now it is necessary to use BSOs created using an automated system, and they are equivalent to cash receipts. What should you pay attention to?

When providing services for which SSRs are established by executive authorities (for example, for organizations operating in the field of culture and the arts), you must issue the client a separate cash register receipt and a paper SSR or SSR printed using an automated system with details within 54- Federal Law, QR code, payment sign.

For example, it is not enough for a museum visitor to be given a paper ticket, as we are used to; a receipt must be issued for it. If you provide services for which there is no obligation to issue BSO, then now you can only provide clients with cash receipts indicating the name of the service. The taxi driver cannot limit himself to just a receipt; he must also give the passenger a cash receipt. Although it doesn't look very realistic yet.

Why is a check needed and in what controversial situations is it important?

For most buyers, a receipt is simply a piece of paper that is given when purchasing goods. If we are talking about small purchases, then most often they do not leave it. In case of large transactions for an ordinary person (for example, the purchase of a refrigerator), all papers issued by the seller are retained for the period of the warranty period.

At the same time, from a legal point of view, this document certifies the fact of payment and completion of a retail purchase and sale transaction. The specified agreement is considered concluded from the moment the consumer is provided with a cash receipt (sales receipt).

The specified document reflects information about the seller, the time and date of the purchase, the name of the purchased goods, their price, and the cash register number (CRE).

The need for a receipt arises when you need to confirm the fact of purchase. Such cases include:

return or exchange of low-quality goods;
return of goods of normal quality if they do not suit the consumer;
filing a complaint against a store when shortchanging a customer.
challenging the completed transaction.

Consumers are accustomed to receiving a receipt after every purchase. Therefore, in its absence, they often have the following question. What to do if you were not given a receipt upon purchase. If such a need arises, you can ask the seller for it. However, consumers should be aware that the absence of this document does not prevent them from relying on witnesses to protect their rights.

Consumer protection legislation allows you to exchange or return goods even without presenting receipts.

Find out how to write a complaint against a seller on AliExpress.
And here's how to get a phone replacement under warranty.
Follow the link for information on the grounds on which you can take photographs in the store.

Is it possible to avoid punishment

As the ancients said, dura lex (the law is harsh), but it is important to know that it is still possible to avoid severe punishment if you punch a correction check (with the date and description of the error), voluntarily report in writing to the tax office about the offenses committed and immediately get better.

We strongly advise you not to skimp on the quality of CCP; try to use modern technology, thereby reducing the risk of equipment failure and software failures.

In order not to incur an inspection by the Federal Tax Service, if suddenly your main cash register temporarily fails and you will not be able to submit fiscal reports for some time, get a spare device.

Is it possible to avoid a fine for the lack of an online cash register for individual entrepreneurs and organizations?

In order to avoid liability for non-use of CCP in 2021, you must voluntarily submit a statement of violation to the inspectorate and attach certificates confirming this fact. The application serves as a basis for exemption from the fine only if the following conditions are met:

at the time of the appeal, the Federal Tax Service did not know about the commission of the offense;
the owner of the cash register eliminated the violation.

For example, there were power outages at a retail outlet, but the cashier released goods to customers. The fine for working without a cash register can be avoided if correction checks with the “Receipt” attribute are generated for each sale. The application must describe the reason for the offense and indicate the details of all correction checks. If unaccounted revenue is detected at the cash register, you also need to create a correction check for this amount with the “Receipt” attribute.

If explanations are provided on time, the tax office will not be able to apply sanctions. Such clarifications are presented in the letter of the Federal Tax Service dated December 7, 2017 No. ED-4-20/24899.