Online cash desks became a novelty in 2016 with the introduction of amendments to the law of the Russian Federation "On the use of cash registers ..." dated May 22, 2003 No. 54-FZ. In July 2019, the 3rd wave of transition to online technology begins. Since that time, almost all taxpayers are required to use updated models of cash registers. Who is obliged to use online cash registers, and who has the right not to install them, read the material below.

How the law of May 22, 2003 No. 54-FZ was changed

The main amendments to the Law of the Russian Federation No. 54-FZ of May 22, 2003 were introduced by the Law of the Russian Federation “On Amendments…” of July 3, 2016 No. 290-FZ. There are quite a lot of them, and in terms of a number of issues they have significantly changed the meaning of many provisions of the text of the old version of Law No. 54-FZ.

The main amendments were:

1. Representation of the cash registers used in the calculations.

If earlier KKM was just a stand-alone device or included in a local network, protecting the sales data entered into it for the period from changes, now it should become a device connected to the Internet and capable of transmitting information about each of the sales in real time (online) to the tax authority. Unofficially, such cash registers began to be called online cash registers.

2. Requirements for the technical characteristics of the applied cash desks (online cash desks).

For them, the presence of ECLZ and fiscal memory has become unnecessary, but the presence of a fiscal drive that can save sales data, protect them from changes and transfer them to the Federal Tax Service has become mandatory. The fiscal accumulator as it is filled with information is subject to replacement. Just like the cash register itself, each drive for the online cash register must be registered with the tax office. At the same time, the registration procedure was simplified, becoming electronic.

See instructions for registering online cash registers.

3. Approach to the design of the BSO.

Gone is the form of this document, which could be created manually by filling out the form. BSO, issued on an automated device, which is an analogue of an online cash register, has become mandatory. Thus, information on sales made with the registration of the BSO is also promptly received by the tax authority. In essence, this innovation made it mandatory to use the cash desk (its analogue) for persons who were previously exempted from using it due to their registration of the BSO.

4. The form of documents created by the online cash desk or its equivalent.

As before, these devices must perform the function of printing to issue a paper check or SRF. But at the same time, these documents will be stored in electronic form.

5. A set of mandatory details indicated in the cash receipt or BSO.

It has become wider and more detailed. For example, an indication of the taxation system used by the seller, the place of sale (which can be not only the postal address, but also the website address), the seller's and buyer's email addresses (for checks issued in electronic form), the serial number of the fiscal accumulator used, QR- code, list of goods and services.

See also:

• “The Federal Tax Service approved the format and details of the new cash receipt”;
• "Nomenclature in online cash registers".

6. Composition of persons who are not obliged to use CCP in calculations.

Persons appeared, both expanding the list of those organizations and individual entrepreneurs that were exempted from the use of KKM by the old version of the law of May 22, 2003 No. 54-FZ, and excluded from it. In particular, as already mentioned above, persons who make sales through the BSO have lost the right not to use an analogue of the online cash register.

In addition to the amendments made in the law No. 54-FZ dated May 22, 2003, the law No. 290-FZ dated July 3, 2016 also made adjustments to Article 14.5 of the Code of Administrative Offenses of the Russian Federation, significantly changing the amount of liability for non-use of CCPs (clause 2) and adding 2 more points to this article:

• clause 3 - in relation to a repeated violation with a significant amount of settlements without a CCP;
• Clause 4 - in terms of using an online cash register that does not meet the legally established requirements for it or is used in violation of the KKM registration procedure.

Is it true that the entire business was obliged to work on online cash registers

According to the new version of the law dated May 22, 2003 No. 54-FZ, there is still a circle of persons who are exempt from the obligation to apply CCP. Of these, this right continues to be reserved to the sellers:

• newspapers, magazines and related products through kiosks;
• securities;
• tickets for public transport in the cabin of this transport;
• ice cream and draft soft drinks;
• goods in distribution, at fairs, at retail markets and at exhibitions;
• milk, kvass, live fish from tank trucks;
• seasonal vegetables, fruits and gourds;
• meals intended for students and teachers of educational institutions during classes;
• goods in remote and hard-to-reach areas (according to the list approved by the region);
• pharmaceutical goods in rural feldsher and feldsher-obstetric stations.

Additionally, the right to non-use of CCP is granted to organizations and individual entrepreneurs:

• providing shoe repair and coloring services;
• manufacturing and repairing metal haberdashery and keys;
• caring for children, the sick, the disabled and the elderly;
• selling products of folk art crafts made on their own;
• performing plowing gardens and sawing firewood;
• providing porter services;
• renting their own housing - this applies only to individual entrepreneurs.

In addition, the circle of persons for whom it is permissible to use paper BSOs until 07/01/2019 includes those organizations and individual entrepreneurs that perform work for the population. Previously, this concerned only services for the population.

The uncertainty regarding the use of cash registers for online payments has been resolved. For such calculations, cash desks have also become mandatory. They can not be used only in payments made via the Internet between organizations, between individual entrepreneurs or between an organization and an individual entrepreneur.

From the number of persons exempted from the use of CCP, the following are excluded:

• organizations and individual entrepreneurs providing services (works) for the population with registration of BSO, in connection with the emergence of the need for them to use devices similar to online cash desks for registration of BSO;
• UTII payers;
• Individual entrepreneurs applying the patent system;
• selling lottery tickets and postage stamps at face value;
• selling tea products on trains;
• trading through vending machines.

Despite the fact that the new version of the law dated 05.22.2003 No. 54-FZ excludes the above persons from among those not obliged to use cash registers, they remain exempt from the use of cash registers until 07/01/2019 (clauses 7-9, 11, article 7 of the law dated 07/03/2016 No. 290-FZ). That is, the law establishes a longer period for them to switch to the use of an online cash register than for persons who previously used cash registers.

Who should switch to online cash registers from 07/01/2019, read.

Entry into force of changes with reference to years: from 2016, from 2017, from 2018, from 2019

Not all amendments made by Law No. 290-FZ dated 03.07.2016 have come into force since the effective date of this law (15.07.2016). By year, the mandatory start of their application is distributed as follows:

• In 2016 (since July 15, 2016) there is an extended list of persons entitled to non-use of cash desks. In addition, there was an obligation to use cash registers for online payments, it became possible to use cash registers when performing not only services, but also works for the population, and penalties for not using cash registers were tightened.
• In 2017, the registration of old-style cash registers (from 02/01/2017) and the use of such cash registers (from 07/01/2017) ceased, however, this does not apply to those persons who have lost the right to exemption from the use of cash registers, but were able to use it before 07/01/2018 .
• In 2018 (since 07/01/2018), the use of an online cash register became mandatory for some persons who had the right to a longer transition period to the start of using cash registers.
• In 2019 (from 07/01/2019), online technology must be used by all persons who had a deferment in accordance with the law "On amendments ..." dated 11/27/2017 No. 337-FZ.

Thus, the obligation to use the online cash register in 2019 will come with almost all cash settlements.

For information on where you can get advice on choosing a new cash desk, read the article "The second edition of the information bulletin on the transition to online cash desks has been released" .

When will electronic online cash register for a store become mandatory?

The date when the obligation to use the online cash register at the store arises depends on whether it belongs to the circle of persons exempted from the use of cash registers:

• If the obligation to use cash registers existed, then the online cash register had to be applied from 07/01/2017. Until this date, it is possible to use the old CCP.
• If there was an exemption from the use of cash registers (the use of UTII, individual entrepreneurs working on a patent), but as amended by the law of 07/03/2016 No. 290-FZ, the right to it is lost, then you can use the delay provided to start working with the cash desk. In this situation, the date for the start of the mandatory use of the online cash register was 07/01/2018.

Results

The provisions of the Law of the Russian Federation of July 3, 2016 No. 290-FZ, which changed the content of the Law of the Russian Federation of May 22, 2003 No. 54-FZ in terms of the circle of persons obliged to use cash registers, and the technical requirements for this equipment, come into force at different times. This circumstance led to the fact that the use of online cash registers for a larger number of retailers became mandatory from the second half of 2017, and persons who previously had an exemption from the use of cash registers, but who lost it with the advent of the law of the Russian Federation of 07/03/2016 No. 290-FZ, has the right not to use online cash registers until 07/01/2019.

Since 2003, the procedure and rules for the use of cash registers in the Russian Federation have been regulated by Law 54-FZ “On the use of cash registers in cash settlements and (or) settlements using payment cards”. The need for changes in the field of application of cash registers is long overdue, and business representatives, officials and suppliers of cash registers spoke about this.

In 2015, the preparation and discussion of amendments to the current law on cash registers began. Until the end of 2015, events developed rather sluggishly, but already at the beginning of 2016, namely on January 9, 2016, draft law No. cash settlements and (or) settlements using payment cards” and certain legislative acts of the Russian Federation (on improving the legal regulation of the procedure for using cash registers). On February 26, 2016, this bill was adopted by the State Duma in the first reading, four months later (06/10/2016) the law was adopted in the second reading, and already on June 14, 2016 it was adopted by the Duma in the third reading.
The implementation of the changes outlined in the draft law is designed for a rather long period of time, it is planned to be phased.

What will change?

The main and most important innovation in the law on cash registers is that information about each issued check will be transferred to the tax office. Thus, they will have to work online, i.e. Must be connected to the Internet. The transfer of data to the tax office will not take place directly, but through the so-called fiscal data operator - with whom you will need to conclude an agreement, naturally not free of charge.

The cash registers themselves will also change, instead of the already familiar EKLZ, a fiscal drive will be installed inside the cash register, as well as EKLZ, with a limited period of use. To transmit information about checks online, the cash register must be equipped with technical means for accessing the Internet, such as a GPRS modem, a wifi module or an Internet port. New cash register equipment is being actively developed by CCP suppliers, we will talk about all new models that appear on the market here.

Changes in the law on cash registers will affect the scheme of interaction between trade organizations and tax authorities, for example, such a procedure as registering a cash register will take place online, which should significantly simplify the process of registering a cash register with the Federal Tax Service.

The requirements for cash receipts and the procedure for issuing them to customers will change. The number of mandatory details that must be present on each check will increase. In addition to issuing a check on paper, the new law will oblige the seller to send the buyer a check in electronic form, to the e-mail address specified by the buyer, though only at the request of the buyer.

Who is exempt from the use of cash registers after 07/01/2019. Draft Federal Law No. 682709-7 on the postponement of the use of online cash registers for individual entrepreneurs. Responsibility for violations of the legislation on CCP.

From February 1, 2017, the Federal Tax Service registers only online cash desks that meet the following mandatory conditions:

• the cash desk has a fiscal drive;
• it is able to transmit information about broken checks to the Federal Tax Service via the Internet;
• the existence of an agreement with a fiscal data operator (OFD), through which information will be transferred to the Federal Tax Service.

The rules for the use of cash registers are regulated by the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash registers when making settlements in the Russian Federation”.

Who is exempt from the use of CCP until 07/01/2019

According to the adopted Federal Law of July 3, 2016 No. 290-FZ (as amended on July 3, 2018) “On Amendments to the Federal Law “On the Use of Cash Registers in Cash Payments and (or) Settlements Using Payment Cards” and Certain Legislative Acts of the Russian Federation” the deferment for the transition to online cash registers has been extended until July 1, 2019 for the following entities listed below:

1. Organizations and individual entrepreneurs on UTII, with the exception of those who carry out retail trade or provide catering services.
2. Individual entrepreneurs on UTII who carry out retail trade or provide catering services and do not have employees with whom labor contracts are concluded.
3. Individual entrepreneurs on the PSN, with the exception of those who carry out trading activities or provide catering services.
4. Individual entrepreneurs on the PSN who do not have employees who carry out trading activities or provide catering services.
5. Organizations and individual entrepreneurs that perform work on orders from the public or provide services to the public (with the exception of catering services with the involvement of employees), subject to the issuance of appropriate forms of strict accountability.
6. Individual entrepreneurs who do not have employees who carry out trading activities using vending machines.
7. Organizations and individual entrepreneurs selling travel documents in the vehicle.

Who is exempted from the use of online cash registers indefinitely

According to Article 2 of the Federal Law of May 22, 2003 No. 54-FZ, the following subjects are exempted from the use of cash registers without a time limit:

1. Credit organizations.
2. Organizations and individual entrepreneurs in the implementation of the following activities:
   • sale of newspapers and magazines;
   • sale of securities;
   • providing meals to students and employees of educational organizations;
   • trade in retail markets, fairs, exhibition complexes, with the exception of shops, pavilions, kiosks, tents, car shops and so on located in these places of trade;
   • peddling trade in food and non-food products;
   • trade in kiosks with ice cream, soft drinks on tap;
   • sale of kvass, milk, vegetable oil, live fish from tankers;
   • acceptance of glassware and waste materials from the population;
   • repair and coloring of footwear;
   • production and repair of metal haberdashery and keys;
   • supervision and care of children, the sick, the elderly and the disabled;
   • realization by the manufacturer of products of national art crafts;
   • plowing gardens and sawing firewood;
   • porter services at railway stations, ports;
   • renting (renting) of their residential premises by an individual entrepreneur.
3. Organizations and individual entrepreneurs making payments in remote or hard-to-reach areas.
4. Pharmacy organizations located in feldsher and feldsher-obstetric centers located in rural settlements.
5. Cash register equipment may not be used in the provision of services for religious rites and ceremonies, as well as in the sale of objects of religious worship and religious literature.

Individual entrepreneurs and organizations that do not work with individuals and carry out settlements in a cashless manner, also released indefinitely from the use of online cash registers. This is provided for by paragraph 9 of Article 2 of Federal Law No. 54 FZ:

“The cash register equipment is not used when making non-cash settlements between organizations and (or) individual entrepreneurs, with the exception of settlements carried out by them using an electronic means of payment with its presentation.”

An electronic means of payment that can be presented is a corporate bank card linked to a current account. In order not to have to use an online cash register, payments with the presentation of such business cards will have to be excluded.

The information above is presented in an abbreviated form, you can read it in full in Article 2 of the Federal Law of May 22, 2003 No. 54-FZ.

Obligation of buyers to punch a cashier's check

Are organizations and individual entrepreneurs required to use cash registers when paying for goods and services in cash or with a corporate card linked to a current account?

So, in accordance with paragraph 1 of Article 1.2. Federal Law No. 54-FZ “Cash register equipment ... is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they carry out calculations, with the exception of cases established by this Federal Law.

Calculations under article 1.1. Federal Law No. 54-FZ is "... reception (receipt) and pay funds in cash and (or) in a non-cash form for goods, works, services ... "

According to the definition of the concept of "calculations", paragraph 1 of Article 1.2. and paragraph 9 of Article 2 of Federal Law No. 54-FZ, all organizations and individual entrepreneurs are required to apply CCP when payment funds for goods, works, services in cash and (or) in a non-cash manner with the presentation of an electronic means of payment.

However, in paragraph 2 of Article 1.2. Federal Law No. 54-FZ states that “When making a settlement, the user is obliged to issue a cash receipt ... to the buyer (client) ...” There is no mention of issuing a check to the seller.

In addition, Article 4.7 of Federal Law No. 54-FZ lists the mandatory details of a cash receipt, among which are “a sign of settlement (receipt of funds from the buyer (client) - receipt, return to the buyer (client) of funds received from him, - return of income, issuance of funds to the buyer (client) - expense, receipt of funds from the buyer (client) issued to him, - expense refund)". There is no mention of the issuance of funds to the seller.

In practice, these two arguments are unlikely to be taken into account by tax authorities in favor of organizations and individual entrepreneurs.

But there is an option, confirmed by paragraph 2 of the Letter of the Federal Tax Service dated 10.08.2018 No. AS-4-20 / [email protected] when the buyer and the seller can issue a settlement with one check, punched by the seller of goods, works, services. This is possible when making settlements by an accountable person of an organization or an individual entrepreneur.

Until 07/01/2019, the TIN of the buyer is not indicated on the cash receipt issued to the accountable person, and from 07/01/2019 the TIN of the buyer must be indicated without fail. Read more about this in the Letter of the Federal Tax Service dated 10.08.2018 No. AS-4-20 / [email protected]

Draft Federal Law No. 682709-7 on deferment for individual entrepreneurs

Draft N 682709-7 of the Federal Law “On Amendments to the Federal Law “On the Use of Cash Registers in Making Settlements in the Russian Federation” was adopted by the State Duma of the Russian Federation on May 23, 2019 and sent to the Federation Council.

If the bill is adopted by the Federation Council and signed by the President of the Russian Federation, then individual entrepreneurs who do not have employees with whom employment contracts have been concluded, when selling goods of their own production, performing work, rendering services, will have the right not to use cash registers when paying for such goods, works, services until July 1, 2021.

If adopted, the law will enter into force on the day of its official publication.

Responsibility for violations related to the use of CCP

Code of the Russian Federation on Administrative Offenses dated December 30, 2001 No. 195-FZ (as amended on July 6, 2016)
Article 14.5. Sale of goods, performance of work or provision of services in the absence of established information or non-use of cash register equipment in cases established by federal laws

2. Failure to use cash registers in the cases established by the legislation of the Russian Federation on the use of cash registers -
shall entail the imposition of an administrative fine on officials in the amount of one-fourth to one-two of the amount of the calculation carried out without the use of cash registers, but not less than ten thousand roubles; for legal entities - from three quarters to one amount of the amount of the settlement carried out using cash and (or) electronic means of payment without the use of cash registers, but not less than thirty thousand rubles.
(Part 2 as amended by Federal Law No. 290-FZ of July 3, 2016)

3. Repeated commission of an administrative offense provided for by paragraph 2 of this article, if the amount of settlements carried out without the use of cash registers amounted, including in the aggregate, to one million rubles or more, -
entails in relation to officials disqualification for a period of one to two years; in relation to individual entrepreneurs and legal entities - administrative suspension of activities for up to ninety days.
(Part 3 was introduced by Federal Law No. 290-FZ of July 3, 2016)

4. The use of cash registers that do not meet the established requirements, or the use of cash registers in violation of the procedure for registering cash registers, the procedure, terms and conditions for its re-registration, the procedure and conditions established by the legislation of the Russian Federation on the use of cash registers its applications

(Part 4 was introduced by Federal Law No. 290-FZ of July 3, 2016)

5. Failure by an organization or an individual entrepreneur to submit information and documents at the request of tax authorities, or submission of such information and documents in violation of the deadlines established by the legislation of the Russian Federation on the use of cash registers, -
shall entail a warning or the imposition of an administrative fine on officials in the amount of one and a half thousand to three thousand roubles; on legal entities - a warning or the imposition of an administrative fine in the amount of five thousand to ten thousand roubles.
(Part 5 was introduced by Federal Law No. 290-FZ of July 3, 2016)

6. When an organization or an individual entrepreneur, when using cash register equipment, fails to send a cash receipt or a strict reporting form in electronic form to the buyer (client), or fails to transfer the specified documents on paper to the buyer (client) at his request in cases provided for by the legislation of the Russian Federation on the application of control - cash register equipment, -
shall entail a warning or the imposition of an administrative fine on officials in the amount of two thousand roubles; on legal entities - a warning or the imposition of an administrative fine in the amount of ten thousand roubles.
(Part 6 was introduced by Federal Law No. 290-FZ of July 3, 2016)

Changes in legislation from January 1, 2016 for all companies will introduce online cash desks

It's no secret that the upcoming change in legislation regarding the requirements for cash registers. The bill is under consideration, which means that it will soon be approved and it will not be sweet for business. How to make money on it? More precisely, how to use this information in order to save money spent later in business. What will change:

1. A new electronic fiscal drive will appear.
2. EKLZ and Fiskalka will become a thing of the past.
3. A data transfer function will be added to the CCP.
4. The obligation to use the CCP will be imposed on all types of activities without restrictions.
5. Information on the check will be required to contain the name of the product.

Pros and cons in the new law on the use of CCP.

How to make money on this information? If you are a business owner, then I recommend registering a simpler KKM in 2015, which will work out the depreciation period and will be withdrawn only after 7 years. I personally bought cash registers without ECLZ before the implementation of that law and worked for seven years without paying for the installation of ECLZ. At one time, it was about 15 communication salons and the savings on the ECLZ installation were significant. 12000 cost AMS100F. Its acquisition paid off in a year and a half, since the replacement of the ECLZ cost 7,000 rubles a year. For five years I worked in the black. If you decide what to do, then think about creating your own CCP service center. We will talk about this in more detail now. Output:

1. Plus for service centers.
2. Cons for any business.

What changes in the law on the application of CCP will affect us the most?

1. The service center serving CCP is subject to licensing.
2. All businesses are subject to mandatory CCP application.
3. Data transfer function appears (new operator, full automation of cash register, cash register operation online)

If you have read the article up to this point, then you are interested. Next, we will consider many of the nuances of this law. Ask questions in the comments, I will try to answer promptly.

The new electronic fiscal drive will replace the fiscal block and the ECLZ block in the cash register. This means that 95 percent of the existing cash registers are subject to modernization or replacement. It won't happen right away. Cash registers registered before the end of the year are subject to replacement after the expiration of the depreciation period (seven years). We turn on the head - service centers will become more in demand.

Single data processing device. Control over it is the federal authorities (everyone understands perfectly well which ones). Obligatory FSB License for the service center and the Data Transfer Operator. A data transfer function is added to the CCP. Not the module itself will transmit, but as part of the cash register there will be an additional information transmitter device. 90% of the CCP will require the addition of this module, otherwise a complete replacement at the end of the depreciation period.

All categories of business fall under the mandatory use of CCP. Patent, simplification, imputation - those who were previously exempted from this will now be required to buy Cash registers. All payment terminals and machines serving the population when accepting payments. The market for the sale of fiscal registrars of a new type will increase. True, they promise that it will cost very little money, but in practice everything is different. We have a market, then costs are possible.

Register of cash registers will contain, in addition to the brand and model of the cash register, the number and date of issue of the device. That is, in fact, a list of two to three million cash desks registered with the tax office. Minus for business - the cash desk flew out of the register - at an expense. It cannot be resold or registered twice. Although it may be a plus - you do not need to store them. just throw away.

Fiscal data operator informs the tax office about any malfunction and the CCP is automatically excluded from the register on a one-way basis without the possibility of recovery. This is a plus for service centers and a minus for entrepreneurs. No service charge - dropped from the register. Surely there will be a pre-payment system for the operator. The owner is responsible for the transfer of data. Accordingly, the full right to choose only quality service. The market for services rendered will need specialists. The data is not transmitted - immediately to the service. They will be fined not only for not breaking through the check. But not transmitted data is also non-use of CCP! The demand for certified services with the obtained license will only increase. It will no longer be possible to repair equipment on your knees.

OBTAINING A LICENSE service center - who is interested in this implementation of 313 government decree of 04/16/2012. State duty + submission of documents to the regulator and upon fulfilling the requirements for compliance with the type of activity, you receive a license. everything is simple - they don’t particularly find fault. They even turn a blind eye to the work experience of three years. More stringent requirements for operators. There will be only a few licenses issued to them.

Validity this module is not less than 13 months, but it will be possible for certain types of activities not less than 36 months. A patent, imputed and simplified services... But technically, it will be more expensive for them anyway. A memory module for 36 months will be min 2 times more expensive than a module for 13 months. Such is the specificity of the devices of the Information Cryptoprotection Tools.

Personal account of the owner of the cash register will now appear on the STI website. Without using intermediaries, it will be possible to register yourself.

CONCLUSIONS: Storing information directly in CCP (previously only in ECLZ) is a serious complication of the whole process. It is the support of two-way communication that now brings the entire business to ONLINE Accordingly, now any entrepreneur will have. Full automation of the process will follow, because in addition to codes, they will be obliged to prescribe the VAT rate and the name of the product on the check. The possibility of blocking the CCP unilaterally, if the requirements are not met, automatically removes the CCP from the register.

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In 2016, a new law regarding the use of cash registers comes into force. The changes will affect entrepreneurs who were allowed to work without cash registers. Let's consider what innovations will appear and answer an important question: will you need cash register equipment in your work.

Is it necessary for an LLC or an individual entrepreneur with a simplified tax system, for UTII and with a patent, if registration has already passed?

According to a federal law called "On the use of cash registers" and number 54, which will be reviewed and approved in the new year, businessmen working under the UTII, STS and patent regimes can be forced to purchase cash registers (previously this requirement was optional). However, when considering this issue, most experts of the Ministry of Economic Development considered that this was an unnecessary requirement for doing business. Whether or not this decision will be made remains to be seen.

Regardless of how you are registered - LLC, OJSC, IP, attention will be paid to your type of activity.

We list those who should definitely equip their workplace with cash registers:

1. Entrepreneurs who pay UTII and provide services to other companies.
2. Businessmen working under the simplified taxation system (STS). But, remember, if you do not have to pay in cash, then you will need a cash register.

But entrepreneurs working under the patent taxation system are not required to purchase cash registers. There are some other exceptions in the drafting of the law.

Let's list who will not be affected by the changes.

These categories of businessmen are allowed not to purchase cash registers:

1. When trading in specially designated, open places. These include an exhibition complex, a market, a fair or other places. A prerequisite is the sale of non-food products. Let's take an example: you decide to sell women's clothing at a fair. No one will forbid you to sell goods without a CCP. However, if retail premises necessary for displaying and preserving the goods being sold are located near it, then a ban on the sale may be imposed. Such premises include: shops, kiosks, tents, car shops or shops, container premises, indoor complexes and markets. For sale in them, cash equipment is required.
2. At the kiosk sale of soft drinks for bottling or ice cream.
3. When selling small retail products. These can be non-food products and food products, only if they do not require certain conditions for storage and sale. Usually they sell such products from hand carts, trays, baskets.
4. When selling bottled products from tanks. For example, when selling a beer drink, kvass, dairy products, vegetable oil, live fish.
5. When selling newspaper products , lottery tickets, travel vouchers, food, securities.
6. When selling products in passenger cars.
7. When selling religious products - icons, crosses, candles, literature and other items.
8. In post offices located in remote areas. Postal products can be sold without equipment.
9. During the work of a service that collects glassware and salvage from the population but not scrap metal.
10. when providing religious services. For example, for the sacrament of baptism, wedding in the church, you must pay a certain amount. Cash register equipment for fixing is optional.
11. During the work of a car service, a cash register is also optional.
12. Beauty salon, travel agency - they may not use cash registers, but they are required to have CPM in order to issue strict reporting forms.

To determine if you need a cash register, you can take the test:

Also check out the table:

Advantages of using a cash register in an LLC or individual entrepreneur - even if it is not required by law

The cash register can be replaced with.

However, you should consider in advance whether or not a cash register will help your business, whether it is still worth buying it.

There are such advantages when using a cash register for LLCs and individual entrepreneurs:

• Ease of summing up, analyzing the work done. You can track sales, receipts for the entire period of operation, or for any day.
• Taking inventory will be easier.
• Possibility to issue a check containing all the necessary information about the company, its employees, as well as about the goods sold.
• It is possible to use a system of motivation for clients. You will be able to hold promotions, make discounts for any thing, service, sell gift coupons, use discount cards in your work, and much more.
• With a cash register will actually keep a list of customers , allocate permanent or rare.
• It is possible to pay by credit card.
• Minimize the risk of errors and abuses by the operating personnel. All actions of the cashier will be recorded in the system device.
• Recruitment requirements are minimal.
• The device can be connected to, PC, memory expander, printers.
• The seller will serve customers with a cash register faster and more efficiently. He will not need to issue receipts for payment by hand.
• Any businessman will notice how quickly his business will begin to develop using cash registers. . The quality of services provided will improve.
• Minimum financial costs for. The work of the master pays once a year, and according to experts, you will spend only 40-50 rubles per month for maintenance, checking the device.

The main thing to remember: cash register equipment inspires confidence among customers. The buyer is sure that he will not be deceived, that he will be able to return the purchased goods in case of poor quality.

Given all the above benefits, entrepreneurs should have no doubts. A serious approach to business involves the use of modern reliable cash equipment. You can purchase a cash register for your business. Our specialists will be happy to advise you and select the necessary model of CCP.

What penalties can be for non-use or misuse of cash registers in an LLC or individual entrepreneur

In case of non-compliance with the law, which is controlled by the tax authorities, a fine may be imposed on the entrepreneur under these conditions:

1. A businessman does not use a cash register.
2. The entrepreneur uses cash register, but did not register it in the State Register.
3. He uses the device in non-fiscal mode.
4. The cashier or employee does not give the required check to the client, or even forgets to “break through” it.
5. Use of counterfeit KKM in work. Purchase devices from manufacturers, or in stores that sell quality products. The cash register equipment must have hologram stickers from the service company and the manufacturer.
6. The entrepreneur sells products with a receipt that does not contain mandatory details, or they are and are not readable. They can also be punished if the data on the check is not true.
7. If a businessman does not have a contract for servicing cash registers, as well as important technical documentation. Firstly, this is a call log, where the planned arrivals of specialists will be recorded. Secondly, this is a passport of the cash equipment used, of a certain model. And also it is the magazine of the cashier-operator. Specialists of the technical service center sell not only cash register equipment, but also conclude contracts with their customers for further maintenance of equipment.
8. If an entrepreneur uses equipment together with a payment terminal in the wrong place - not at the registration address of the cash register. Or uses only one payment terminal without a device, where it must be.

According to Article 14.5 of the Code of Administrative Offenses of the Russian Federation, the administrative penalty is:

• 1.5-2 thousand rubles If the lawbreaker is an individual, an ordinary citizen.
• 3-4 thousand rubles When a disobedient businessman is registered as an individual entrepreneur.
• 30-40 thousand rubles . If the non-executor is an organization, company, firm.