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Law on new cash register technology. New procedure for using cash register equipment

Good afternoon, dear readers! Today we are talking about the most serious change, which has long raised a lot of questions - the introduction of an online cash register in 2017 for individual entrepreneurs and LLCs! In addition, it is already in full effect, and the questions are becoming more and more!

In short: The Law on CCP No. 54-FZ of May 22, 2003 has changed very much (changes were made by Law No. 290-FZ of July 3, 2016):

Regular cash registers should be replaced by online cash registers;
Data on all punched checks will be transmitted to the Federal Tax Service;
Individual entrepreneurs on UTII and a patent will lose the right to work without a cash register;
The old fines were changed and new ones were added.

And now about all this in more detail.

Who should switch to online cash registers from July 1, 2018

The list of entrepreneurs who previously could work without a cash register is sharply shrinking. The following will lose the right to exemption from cash registers:

UTII payers are individual entrepreneurs and LLCs, if they provide services Catering, are engaged in retail trade and have employees;
Individual entrepreneurs who have retail trade and provide catering services. The individual entrepreneur's staff includes employees;

These two groups could not put up a cash register, but issue the buyer (upon request) a document confirming payment. Now they won't be able to do that! From July 1, 2018, everyone who pays UTII and a patent will also switch to new cash registers on a general basis!

Those who sell lottery tickets, postage stamps, etc.;
Those who trade using vending machines (vending machines) and have employees;

These two groups are also moving to general rules application of cash register systems from July 1, 2018: the former will have to install cash registers at the point of sale, the latter will have to equip cash registers with cash registers.

And also everyone who currently uses old-style cash registers (on and ) will have to switch to online cash registers.

Transition to Online cash registers from July 1, 2019

The next stage of the transition to online cash registers is July 1, 2019. From this date the following will be required to work according to the new rules:

Individual entrepreneur on a patent, except for those entrepreneurs who provide services in the field of trade and catering.
Individual entrepreneurs on UTII, working in the field of trade and catering, without employees.
Individual entrepreneurs on PSN, operating in trade and catering, without hiring employees.
Individual entrepreneurs and LLCs on UTII providing other services, with the exception of trade and catering, where online cash registers will need to be used from 07/01/2018.
LLCs and individual entrepreneurs located on the OSNO or the simplified tax system, subject to the provision of services to the population and the issuance of BSO of the established form. The exception is the sphere of trade and catering.
Individual entrepreneurs using vending machines for sales. There are no employees on staff.

Who can work without online cash registers?

Organizations and individual entrepreneurs engaged in certain types activities (for example, shoe repair, key making, etc.);
Organizations and individual entrepreneurs engaged in the sale of magazines/newspapers in kiosks, ice cream, bottled drinks, trade at fairs or retail markets, sale of milk and kvass from tankers, sale of seasonal vegetables/fruits (including melons);
Organizations and individual entrepreneurs located in hard-to-reach areas (the area must be included in the list approved by the regional authorities) - but for these persons there is an amendment: they may not install a cash register, but must issue a payment document to the client;
Pharmacy organizations in paramedic stations in rural areas*
Entrepreneurs providing porterage services.
Organizations and individual entrepreneurs providing services related to the care of children and sick people, as well as the elderly and disabled.
Recycling and glassware collection points. The exception is the acceptance of scrap metal.

Online cash registers for those who provide services to the public

On this moment companies and individual entrepreneurs providing services to the public have the right to do without CCP, but they must then issue BSO. From July 1, 2018, this obligation will be supplemented by the fact that it will be necessary to issue not just a BSO, but a BSO generated on a special device - an “automated system for BSO.” In theory, this system will become a type of cash register, respectively, BSO will become a type of cash register receipt.

Plus, the law has been amended in the following part: it will be possible to issue such BSO both when providing services and when performing work in relation to the population.

Important! Exemption from the use of cash registers for taxpayers on UTII and patent, as well as for taxpayers located in hard-to-reach areas, and pharmacy organizations in paramedic stations in rural areas does not apply if these categories of persons sell excisable goods.

Important! If you are located in an area remote from communication networks (this must also be approved by regional authorities), that is, there is simply no Internet in principle, then you must use the cash register, but in offline mode. That is, the cash register must be installed and used, but the data must be transferred to in electronic format no need.

Important! Please note the following regarding the sale of alcoholic beverages. Law No. 171-FZ “On Regulation of Alcoholic Products” was amended by Law No. 261-FZ; the changes entered into force on March 31, 2017. Among other things, Art. 16 in paragraph 10 there is the following paragraph:

Retail sale of alcoholic beverages and retail sale of alcoholic beverages in the provision of public catering services are carried out using cash register equipment.

This means that everyone (both individual entrepreneurs and LLCs) who sell alcoholic products (including beer), regardless of the tax regime applied, must carry out trade using a cash register from 03/31/2017 - from the date of entry into force of these changes . This norm is special, therefore it has priority over the norm of the law “On the use of cash register systems”, in which the transition to cash registers for UTII is postponed to 07/01/2018.

Thus, individual entrepreneurs and LLCs on UTII and patent, carrying out retail sales alcoholic beverages will not receive a deferment until 07/01/2018, but must switch to new cash registers earlier - from 03/31/2017.

Online cash registers for online stores and e-commerce

Previously, there was no clear answer to the question of whether an online store needs a cash register system. According to the explanations of the tax authorities, it still had to be used. Now everything is spelled out quite clearly:

Cash register systems for online trading are needed both for cash payments and for payments through electronic means of payment. Payments using electronic means of payment are a new concept that appeared in the law after amendments were made. Such settlements are defined as settlements that exclude personal interaction between the two parties to the purchasing process.

If you accept payments only through electronic means of payment in your online store, then you can buy not an online cash register, but a special cash register without a printer for printing receipts.

In some cases of online trading, when the parties are two legal entities, two individual entrepreneurs or an individual entrepreneur and a legal entity, there is no need to use cash register systems - such situations are exceptions.

Important! Some details:

If you have an agreement to accept payment from a client’s card directly with the bank, you must punch / generate a check;

If you accept payment by electronic money (Yandex.Money, WebMoney, etc.) to your wallet (or corporate) - you must punch / generate a check;

If you have an agreement to accept payments with an aggregator (Yandex.Checkout, Robokassa, etc.), then the aggregator acts as a payment agent and must issue the check. The requirements for checks are exactly the same as in the general case!

When concluding an agreement with an aggregator, be careful, since you still need to look at each agreement! You should first determine whether the aggregator with whom you want to enter into an agreement is a paying agent in accordance with Law No. 103-FZ. If the aggregator is recognized as a payment agent, then he must issue the check; if not, then you are required to issue/generate the check!

Banks, according to Law No. 103-FZ, are not payment agents, therefore, when making an agreement with the bank, you knock out/form the check!

What will change in the cash registers themselves?

The main requirement for new CCPs is the ability to connect the equipment to the Internet. It is the presence of communication that will allow you to transfer information about sales to tax authorities. Actually, this is where the name “online cash register” comes from. In addition, new cash registers must have a case with a serial number, as well as a two-dimensional barcode printing function and a built-in clock.

There will be no fiscal memory and EKLZ in the new cash registers; instead, there will be a fiscal drive inside the machine. All information about payments will be stored in this drive in a protected form.

In order for a cash register to be used, it must be included in a special register, while fiscal drives will have their own separate register. The online cash register will also need to be registered with the tax authorities, but it is no longer necessary to enter into an agreement with the central service center. Here we can’t help but note a “bonus”: to register a cash register, you don’t have to go to the tax office in person; this can be done electronically.

Important! You can register cash registers of the old format until January 31, 2017. From February 1, 2017, the Federal Tax Service Inspectorate registers only new online cash registers. Previously registered cash registers, the service life of which had not expired, could only be used until June 30, 2017. After this date, everyone who, according to the law, must use cash registers, uses only online cash registers in their work.

Important! No need to buy new cash register. Some models of old machines can be modernized and turned into online cash registers.

How will the data be transmitted to the tax office?

Data transfer will occur with the help of the fiscal data operator (or FDO for short), or rather through it. Accordingly, the entrepreneur needs to enter into an agreement with such an operator.

Next, the sequence of actions is as follows: the cashier punches the check, the information in encrypted form goes to the operator’s server, the operator checks it, sends confirmation of acceptance, and then forwards the data to the tax office.

The operator also records all data so that it cannot be corrected. All information will be stored in a database and stored for at least five years.

Important! Without an agreement with the operator, your cash register will not be registered with the tax office!

What will change in receipts and BSO with the introduction of online cash registers

There are quite a few changes here:

The list of required details has expanded: the store address (website address if it is an online store), VAT rate, transaction taxation system, fiscal storage number and others have been added;
Two new concepts have been introduced: “correction cash receipt” and “correction BSO”: they will be formed when a previously performed settlement transaction is corrected. But such a correction can only be made by the current shift; it will not be possible to correct data for yesterday or the day before yesterday!
The check and BSO, as before, must be issued to the buyer, but now this can be done not only by printing the document on paper, but also by sending an electronic form of the document to an email address. You can send not the check itself, but separate information, according to which the client can receive his check on a special information resource.

How will fines change?

The fines have changed, the new rules have been in use since July 2016:

The fine for non-use of cash registers is calculated based on the amount that did not pass through the cash register: legal entities will have to pay 75-100% of the amount, but not less than 30 thousand rubles; Individual entrepreneur – 25-50% of the amount, but not less than 10 thousand rubles. That is, the greater the amount that did not pass through the cash register, the greater the fine;
Repeated violation of this kind (within a year), including if the settlements amounted to 1 million rubles. and more, is punishable for legal entities and individual entrepreneurs by suspension of activities for up to 90 days. Officials may receive disqualification for a period of one to 2 years;
For use after 02/01/2017, a cash register that does not meet the requirements is subject to a warning or a fine. The fine for legal entities can be 5-10 thousand rubles, for individual entrepreneurs – 1.5-3 thousand rubles;
Failure to provide documents and data at the request of the tax office or submitting them in violation of the deadline is subject to sanctions similar to clause 3;
Failure to issue a check (BSO) on paper or failure to send it electronically may result in a warning or fine. The fine for individual entrepreneurs is 2 thousand rubles, for legal entities – 10 thousand rubles.

In general, the figures are quite impressive, even if we take the most minimal amounts of fines. In addition, we note that you can be held accountable for such violations within a year! Previously, this period was only 2 months.

Where to buy an online cash register

You can buy online cash registers in specialized cash register equipment stores in your city.

You can go to your center Maintenance contact those who currently have an old cash register.

The cash register must have a serial number and must be entered in the register. There will be a separate register for fiscal drives.

Conclusion

We would like to draw your attention to the fact that on January 1, 2018, amendments to the Tax Code introduced by Federal Law No. 349-FZ of November 27, 2017 came into force. They apply only to individual entrepreneurs working on UTII and PSN. LLC is an exception! According to this law, individual entrepreneurs can take advantage of a tax deduction for the purchase of an online cash register in the amount of 18,000 rubles. in the period from 2018-2019 Using this deduction, you can reduce the tax payable to the budget.

These are the highlights of online cash registers from 2018 so far. Despite the fact that they have been applied since July 1, 2017, quite a lot of questions still remain.

The final stage of the reform for the transition of business to the new cash register was marked by the adoption of a package of amendments to the law on online cash registers. Thus, on June 21, 2018, the State Duma approved in the third reading a bill amending Law No. 54-FZ of May 22, 2003.

Note: at the time of writing (06/29/2018), the law was heard in the Federation Council and was sent to the President of the Russian Federation for signature. The bill is planned to be adopted in July 2018.

The new amendments specified the concept of an electronic means of payment, expanded the circle of persons who have the right not to use new cash register equipment or use it offline, and also clarified the procedure for generating a check for non-cash payments to individuals. Let's take a closer look at the main changes introduced by Bill No. 344028-7.

List of main changes introduced to Law No. 54-FZ of May 22, 2003

The name of Law No. 54-FZ of May 22, 2003 has been changed.

After the amendments are approved, the law on online cash registers will be called the law “On the use of cash register equipment when making payments in Russian Federation" The name excludes mention of electronic means of payment.

Note: at the moment (before amendments) the law is called: “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment.”

The law includes new concepts of “beneficial owner”, “version of the CCP model” and “beneficiary”

Thus, within the framework of Law No. 54-FZ, the beneficiary person will be considered an individual who ultimately directly or indirectly (through third parties) owns (has a predominant participation of more than 25% in the capital) of the organization or has the ability to control the actions of the organization and (or) its director, chief accountant, member of the collegial executive body or founder. This person is considered the beneficial owner of the manager, chief accountant, member of the collegial executive body or founder of the organization, unless there is reason to believe that the beneficial owner is another individual.

Note: the concept of “beneficial owner” in the context of this law applies only to representatives of cash register manufacturing companies, fiscal data operators and expert organizations.

The concept of calculations has been expanded

In addition to those specified in paragraph 18 of Article 1.1 of Law No. 54-FZ, the calculations now include the acceptance and payment of funds in the form of prepayment and (or) advances, offset and return of prepayment and (or) advances, provision and repayment of loans for payment for goods, works, services or provision or receipt of other consideration for goods, works, services.

The procedure for generating a check when crediting or returning an advance for certain services has been clarified

When making the specified payments by individuals for services provided in the field of cultural events, when transporting passengers, luggage and cargo, for the provision of communication services and other services determined by the Government of the Russian Federation, the seller may generate one cash receipt (CSR) containing information about all services provided within 24 hours or another billing period not exceeding a calendar month (but no later than the first working day following the end of the billing period).

The cash document generated in this case is not sent to the client.

The list of activities for which the use of online cash registers is optional has been expanded

After the changes come into force, the following will also not be required to use online cash registers:

sellers when providing services for the transportation of baggage and cargo using automatic payment devices;
sellers selling milk and bottled drinking water;
vending machines selling goods (with the exception of excisable products and technically complex goods and goods subject to mandatory labeling) provided that a QR code is displayed on the device’s display, allowing the buyer to read the generated cash receipt (CSR).

Note: exemption of a vending company from the obligation to use online cash registers when generating a QR code on the display is possible provided that its serial number is applied to the body of the device, which can be easily read by the client (that is, the number must be located so that the buyer can easily see it without making any effort to find it).

Read also: Transition to online cash registers from 07/01/18

Insurance agents (individuals), credit organizations, paid parking lots and state and municipal libraries when providing related services were also exempted from online cash desks.

Vending machines that accept only Bank of Russia coins for payment and are not powered by a network or battery (for example, machines that sell chewing gum or shoe covers) may also not use online cash registers.

The possibility of using online cash registers in offline mode is provided on the territory of the facilities of the FSB, state security, foreign intelligence, and military facilities.

A list of individual entrepreneurs on PSN exempt from the use of online cash registers has been determined

Individual entrepreneurs with a patent who carry out all types of activities except:

hairdressing and beauty services;
repair and maintenance of household radio-electronic equipment, household machines and appliances, watches, as well as repair and manufacture of metal products;
maintenance and repair of motor vehicles and motor vehicles, machinery and equipment;
provision of services for the transportation of passengers and goods by road and water transport;
veterinary services;
services for conducting physical education and sports classes;
management of hunting and hunting;
medical or pharmaceutical activities carried out by a person licensed for these types of activities;
rental services;
retail trade and catering services;
production of dairy products;
commercial and sport fishing and fish farming;
repair of computers and communications equipment.

Note: a complete list of activities exempted from the use of CCP is given in Art. 2 of Law No. 54-FZ.

It is worth noting that individual entrepreneurs on UTII and the simplified tax system did not receive exemption from the use of online cash registers at all.

The main condition for exempting individual entrepreneurs on the PSN from the obligation to use online cash registers is the issuance to the buyer (client) of a document confirming the fact of the payment made. In this case, the document must have a serial number and other details established by paragraph. 4-12 p. 1 tbsp. 4.7 of Law No. 54-FZ.

The procedure for using online cash registers when making non-cash payments has been clarified

If previously Law No. 54-FZ did not give a clear answer to the question about the need to use online cash registers when paying by bank transfer, then after amendments are made, this gap will be eliminated. Thus, according to the new version of the law, payments for which the use of cash registers is mandatory include non-cash payments.

Note: when making non-cash payments between business entities (individual entrepreneurs and organizations), the use of online cash registers is not necessary.

The deadline for the transition to online cash registers for non-cash payments with individuals according to the new changes is no later than July 1, 2019.

The procedure for issuing a check for non-cash payments has been determined

Sellers, upon receipt of payment by bank transfer from the buyer (client), are required to give him a cash receipt or BSO in one of the following ways:

V electronic form to the address Email or in the form of SMS to a phone number;
in paper form along with the goods (in this case, it is no longer necessary to send a receipt in electronic form);
in paper form at the first meeting of the seller with the client (also without transmitting the check in electronic form).

The maximum period for generating a check for non-cash payments is no later than the business day following the day of payment, but no later than the moment of transfer of the goods.

The list of application details submitted when registering an online cash register with the Federal Tax Service has been added

In addition to the details specified in clause 2 of Art. 4.2 of Law No. 54-FZ, in the application submitted by the individual entrepreneur and organization to the tax authorities, the following must be indicated:

information on the use of cash registers when accepting funds from the sale of lottery tickets (including electronic ones), accepting lottery bets and paying winnings when carrying out lottery activities (in the case of registering a cash register, which will be used by the user when carrying out the specified activity);
information on the use of cash register devices with automatic devices specified in paragraph 5 1 of Art. 1 2 of Law No. 54-FZ, including the numbers of these devices (when registering cash register devices intended for use with automatic devices in the specified cases).

From July 1, 2017, all sellers who were required to use a regular cash register will have to use the new online cash register (dated July 3, 2016, No. 290-FZ, article 7, clause 5.).
For several months I have been trying to place an initiative against online cash registers. Finally she was accepted. We have a real chance to postpone mandatory application online cash registers for Patent, UTII and BSO under the simplified tax system until 2026 - Please vote “FOR” - https://www.roi.ru/30088 (you need a login from the government service, but the site is state-owned) and here’s another one on the website change.org (no registration required).
Federal Law No. 337-FZ of November 27, 2017 was adopted, according to which online cash registers will not be introduced for those who use PSN and UTII (but there are exceptions, see below) until July 1, 2019.

2018

PSN and UTII: when to register cash register
Type of activity and tax	Registration period for online cash register
UTII retail and catering services (with employees)	until July 1, 2018
UTII retail trade and catering services (without employees)	until July 1, 2019
The following types of PSN: retail trade and catering services; services for supervision and care of children and the sick; services for receiving glassware and secondary raw materials, with the exception of scrap metal; porter services at railway stations, bus stations, air terminals, airports, sea and river ports; activities for caring for the elderly and disabled;	until July 1, 2018
PSN retail trade and catering services (without employees)	until July 1, 2019
All other types of UTII and PSN	until July 1, 2019
All individual entrepreneurs without employees who receive payment for: – work performed; – services provided; – sold products of own production.	until July 1, 2021

persons who sell milk and drinking water bottling, bottling drinking water through automatic payment devices, newspapers and magazines on paper. In this case, the place of implementation does not matter;
state and municipal libraries, academic libraries, research institutes, educational organizations when they provide additional paid services to the population related to librarianship;

From July 3, 2018, online cash registers must be used for all non-cash payments. Even through bank receipts. “settlements - acceptance (receipt) and payment of funds in cash and (or) by bank transfer for goods, work, services” (Federal Law dated May 22, 2003 N 54-FZ (as amended on July 3, 2018) Article 1.1.)

2017

It is not necessary to submit an application to deregister old cash registers after July 1, 2017. But this must be done if you are going to modernize the old cash register (letter of the Federal Tax Service of Russia dated June 19, 2017 No. ED-4-20/11625).

If the company does not deregister the old cash registers, the tax authorities will do this on their own (letter of the Federal Tax Service of Russia dated December 30, 2016 No. ED-4-20/25616).

From July 1, 2018, online cash register systems are required to be used by any organization selling goods/services to individuals. Even if the payment was made through a bank account of an organization (IP) using payments (with the exception of payments from individual entrepreneurs or organizations). (Clause 9 of Article 7 of Federal Law No. 290-FZ dated 07/03/2016) (Letter of the Ministry of Finance No. 03-01-15/26324 dated 04/28/2017, letter of the Federal Tax Service of Russia dated 07/06/2017 No. ED-3-20/4592@ ). We hope the Ministry of Finance will reconsider its position. However, the arguments given in the letters are controversial.

KKM can not only be purchased, but also rented (letter of the Federal Tax Service dated May 15, 2017 No. AS-4-20/9012). In this case, the fiscal drive must be purchased, because it must be kept by the organization for 5 years.

In 2016, you can voluntarily switch to online cash register systems. From February 1, 2017, inspectors will register new cash registers with an online module. From July 1, 2017, all sellers who were required to use a regular cash register will have to use the new online cash register (dated July 3, 2016, No. 290-FZ, article 7, clause 5.).

From July 1, 2018, new online cash registers are required to be used on UTII and PSN (patent) (dated July 3, 2016, No. 290-FZ, article 7, clause 7.).

Organizations and individual entrepreneurs trading using vending machines may not use cash register equipment as part of such vending machines until July 1, 2018 (dated July 3, 2016, No. 290-FZ, article 7, clause 11).

From March 31, 2017, companies and individual entrepreneurs under any tax regime selling beer and alcoholic products (including in the catering industry) are required to use cash register systems when making payments to the population (Article 16 of the Federal Law "On government regulation production and circulation of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products"). There are no exceptions even for those in remote places. Federal Law of July 29, 2017 No. 278-FZ allowed companies to have UTII and a patent do not use cash register until July 1, 2018.

BSO from July 1, 2019 (it was until 18 - extended) will be impossible to apply without the use of new online cash registers (dated July 3, 2016 No. 290-FZ, article 7, clause 8.).

The online cash register can only be used by: those who carry out certain types of activities (for example, selling newspapers, ice cream, coupons and tickets, hawking) or are located in hard-to-reach areas (the list of such places will be published later, but it is unlikely that the European part will be included in it Russia).

In settlements with a population of less than 10,000 people, the Ministry of Telecom and Mass Communications allowed the use of a regular cash register instead of an online cash register (Order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616). Also, the regions will establish places with poor Internet access, where it will be possible not to use cash registers, but it will be necessary to issue sales receipts according to strict rules (Resolution of the Government of the Russian Federation of March 15, 2017 No. 296).

Online cash register

For online cash registers, the more correct term is cash register equipment (cash register ensures sales through a fiscal data operator), rather than cash register machine (cash register).

Is it possible not to install, but to modernize old cash registers?

This possibility is provided for by law, but its implementation and cost are not yet clear. It may be easier or more profitable to purchase a new online cash register.

When to put it?

See deadlines

What is the cost and where to buy?

The preliminary price of online cash registers is 30-40 rubles, but the exact cost is still unknown, because the law was adopted on July 3 and such devices are not yet on sale

In September, two models appeared: ATOL FPrint-22PTK costs about 28-35 thousand rubles. and SHTRIH-ON-LINE about 55-65 tr.

What additional do they need?

For such cash registers, all the same requirements for conventional cash registers were left, but there are still new ones..

Two types of Internet - wired and wireless (GSM, 3G, 4G, but not Wi-Fi)
It will be necessary to additionally conclude an agreement with the OFD (fiscal data operator). The OFD will collect, store and transmit data received from the online cash register to the Federal Tax Service.

From the good: those who use online cash register organizations are not required to use (you can simply forget about them) cash documents from the Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 “KM-1 “Act on transferring the readings of summing cash counters to zeros and registering control counters of a cash register”, KM -2 “Act on taking readings of control and summing cash counters when handing over (sending) a cash register machine for repair and when returning it to the organization”, KM-3 “Act on returning money to buyers (clients) for unused cash receipts”, KM-4 "Journal of cashier - operator", KM-5 "Journal of recording readings of summing cash and control counters - cash registers working without a cashier - operator", KM-6 "Certificate - report of the cashier - operator", KM-7 "Information on counter readings of cash register machines and the organization's revenue", KM-8 "Call log technical specialists and registration of work performed", KM-9 "Act on verification of cash in the cash register" (letter of the Federal Tax Service dated September 26, 2016 No. ED-4-20/18059) (letter of the Ministry of Finance of Russia dated June 16, 2017 No. 03-01- 15/37692).

More “good” news?

Service centers will be required to have a FSB license, so their services will also increase.

Fine

From July 15, 2016, you can eliminate the violation in advance and make a sincere admission that a check or BSO was not issued; that they worked on an unregistered cash register; that the check was not cleared. Then the company will be able to avoid fines.

The fine in 2016 is established by Article 14.5 of the Code of Administrative Offenses:

Violation	Fine
There is no information required about the product	1500-2000 rubles (for citizens)
	3000-4000 rubles (for officials and individual entrepreneurs)
	RUR 30,000-40,000 (for legal entities)
Non-use of CCP	1/4-1/2 of the settlement amount by check, but not less than 10,000 rubles (for officials and individual entrepreneurs)
Non-use of CCP	3/4-1 of the settlement amount by check, but not less than 30,000 rubles (for legal entities)
Non-use of CCT (repeated violation)	disqualification for a period of one to two years (for officials and individual entrepreneurs)
Non-use of CCT (repeated violation)	administrative suspension of activities for up to ninety days (for legal entities and individual entrepreneurs)
Non-use of online cash register systems (from February 1, 2017, all)	1500-3000 rubles (for officials and individual entrepreneurs)
	warning or 5000-6000 rubles (for legal entities and individual entrepreneurs)
Failure to issue a cash receipt	2000 rubles (for officials and individual entrepreneurs)
Failure to issue a cash receipt	warning or 10,000 rubles (for legal entities and individual entrepreneurs)

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

(as amended by Federal Law dated June 3, 2009 N 121-FZ (as amended on July 17, 2009))

1. Sale of goods, performance of work or provision of services by an organization, as well as by a citizen registered as an individual entrepreneur, in the absence of established information about the manufacturer (performer, seller) or other information, the mandatory provision of which is provided for by the legislation of the Russian Federation, -

entails a warning or the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand rubles; for officials - from three thousand to four thousand rubles; for legal entities - from thirty thousand to forty thousand rubles.

(as amended by Federal Law dated July 27, 2010 N 239-FZ)

2. Failure to use cash register equipment in cases established by the legislation of the Russian Federation on the use of cash register equipment -

entails the imposition of an administrative fine on officials in the amount of one-fourth to one-half of the amount of the settlement carried out without the use of cash register equipment, but not less than ten thousand rubles; for legal entities - from three-quarters to one of the amount of the settlement made using cash and (or) electronic means of payment without the use of cash register equipment, but not less than thirty thousand rubles.

(Part 2 as amended by Federal Law dated July 3, 2016 N 290-FZ)

3. Repeated commission of an administrative offense provided for in Part 2 of this article, if the amount of settlements made without the use of cash register equipment amounted, including in the aggregate, to one million rubles or more -

entails disqualification for officials for a period of one to two years; in a relationship individual entrepreneurs and legal entities - administrative suspension of activities for up to ninety days.

(Part 3 introduced by Federal Law dated July 3, 2016 N 290-FZ)

ConsultantPlus: note. The provisions of Part 4 of Article 14.5 (as amended by Federal Law dated July 3, 2016 N 290-FZ) regarding the use of cash register equipment in violation of the procedure and conditions for its use established by the legislation of the Russian Federation on the use of cash register equipment apply from 1 February 2017 (Federal Law of July 3, 2016 N 290-FZ).

4. The use of cash register equipment that does not meet the established requirements, or the use of cash register equipment in violation of the procedure for registering cash register equipment, 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 register equipment its applications -

(Part 4 introduced by Federal Law dated July 3, 2016 N 290-FZ)

5. Failure by an organization or individual entrepreneur to provide information and documents at the request of tax authorities, or to provide such information and documents in violation of the deadlines established by the legislation of the Russian Federation on the use of cash register equipment, -

entails a warning or the imposition of an administrative fine on officials in the amount of one and a half thousand to three thousand rubles; for legal entities - a warning or the imposition of an administrative fine in the amount of five thousand to ten thousand rubles.

(Part 5 introduced by Federal Law dated July 3, 2016 N 290-FZ)

6. Failure by an organization or individual entrepreneur, when using cash register equipment, to the buyer (client) of a cash receipt or a strict reporting form in electronic form, or failure to transfer these documents on paper to the buyer (client) at his request in cases provided for by the legislation of the Russian Federation on the use of control equipment - cash register equipment, -

entails a warning or the imposition of an administrative fine on officials in the amount of two thousand rubles; for legal entities - a warning or the imposition of an administrative fine in the amount of ten thousand rubles.

(Part 6 introduced by Federal Law dated July 3, 2016 N 290-FZ)

7. Violation by the operator of fiscal data of the legislation of the Russian Federation on the use of cash register equipment, expressed in violation of the obligation to process and transfer fiscal data or the obligation to ensure the confidentiality and protection of fiscal data -

(Part 7 introduced by Federal Law dated July 3, 2016 N 290-FZ)

8. Failure by the operator of fiscal data to fulfill the obligations established by the legislation of the Russian Federation on the use of cash register equipment in the event of cancellation of his permission to process fiscal data -

shall entail the imposition of an administrative fine on officials in the amount of thirty thousand to forty thousand rubles; for legal entities - from three hundred thousand to five hundred thousand rubles.

(Part 8 introduced by Federal Law dated July 3, 2016 N 290-FZ)

9. Submission of false information by an organization when applying for permission to process fiscal data -

shall entail the imposition of an administrative fine on officials in the amount of twenty thousand to thirty thousand rubles; for legal entities - from two hundred thousand to three hundred thousand rubles.

(Part 9 introduced by Federal Law dated July 3, 2016 N 290-FZ)

10. Failure by the operator of fiscal data to submit to the tax authority a notification about the conclusion of an agreement with the user for the processing of fiscal data, about changes in the information presented in the notification, or about the termination of the specified agreement, or the submission of such notifications in violation of the deadline established by the legislation of the Russian Federation on the use of cash register equipment -

(Part 10 introduced by Federal Law dated July 3, 2016 N 290-FZ)

11. Failure by the operator of fiscal data to submit to the tax authority a notification about changes in the information provided when submitting an application for permission to process fiscal data, or the submission of such a notification in violation of the deadline established by the legislation of the Russian Federation on the use of cash register equipment -

shall entail the imposition of an administrative fine on officials in the amount of ten thousand to twenty thousand rubles; for legal entities - from one hundred thousand to two hundred thousand rubles.

(Part 11 introduced by Federal Law dated July 3, 2016 N 290-FZ)

12. Other violation by the operator of fiscal data of the requirements of the legislation of the Russian Federation on the use of cash register equipment -

shall entail the imposition of an administrative fine on officials in the amount of five thousand to ten thousand rubles; for legal entities - from fifty thousand to one hundred thousand rubles.

(Part 12 introduced by Federal Law dated July 3, 2016 N 290-FZ)

13. Sale by the manufacturer of cash register equipment and (or) fiscal drives of cash register equipment and (or) fiscal drive without including such cash register equipment and (or) fiscal drive in the register of cash register equipment and (or) the register of fiscal drive -

(Part 13 introduced by Federal Law dated July 3, 2016 N 290-FZ)

14. Issuance of a knowingly false conclusion by an expert organization conducting an examination of models of cash register equipment and (or) an examination of the technical means of a fiscal data operator (applicant for permission to process fiscal data) for compliance with the requirements of the legislation of the Russian Federation on the use of cash register equipment -

shall entail the imposition of an administrative fine on officials in the amount of forty thousand to fifty thousand rubles; for legal entities - from five hundred thousand to one million rubles.

(Part 14 introduced by Federal Law dated July 3, 2016 N 290-FZ)

15. Failure to submit or submission in violation of the established deadline to the tax authority by an expert organization conducting an examination of models of cash register equipment and (or) an examination of the technical means of the fiscal data operator (applicant for permission to process fiscal data) for compliance with the requirements of the legislation of the Russian Federation on the application of control and cash register equipment, an issued conclusion on the compliance or non-compliance of cash register equipment or technical means of the fiscal data operator (applicant for permission to process fiscal data) with the requirements of the legislation of the Russian Federation on the use of cash register equipment -

(Part 15 introduced by Federal Law dated July 3, 2016 N 290-FZ)

Note. A person who voluntarily declared to the tax authority in writing about his non-use of cash register equipment in cases established by the legislation of the Russian Federation on the use of cash register equipment, or about his use of cash register equipment that does not meet the established requirements, or about his use cash register equipment in violation of the procedure for registering cash register equipment, the procedure, terms and conditions for re-registration of cash register equipment and the procedure for its use established by the legislation of the Russian Federation on the use of cash register equipment, and voluntarily fulfilled the obligation before the decision was made in the case of an administrative offense, for non-fulfillment or improper fulfillment of which the person is brought to administrative liability, is released from administrative liability for an administrative offense provided for in parts 2, 4 and 6 of this article, if the following conditions are met in total:

at the time of the person’s application, the tax authority did not have the relevant information and documents about the administrative offense committed;

the information and documents provided are sufficient to establish the event of an administrative offense.

(note introduced by Federal Law dated July 3, 2016 N 290-FZ)

Inspectors can conduct a cash register inspection even without the head of the company.

Who applies

If you do not accept cash or plastic cards for goods (services), then a cash register is not needed in any case and for any tax.

Not everyone is required to use a cash register. On UTII (imputation) and on PSN (patent) application of KKM not necessary. Also, the use of cash registers is not necessary in the service sector, subject to the issuance of a BSO.

Details below.

For an online store and regular trade, you can use the same cash register (letter of the Ministry of Finance of Russia dated July 20, 2017 No. 03-01-15/46230).

Checking account

Under any tax regime, for non-cash transfers to the current account of an individual entrepreneur or organization, a cash register is not needed. Such transfers can be made both using payment cards and using PD-4 receipts in any bank where they are accepted, for example, Sberbank. Such receipts can be printed and issued to both legal entities and individuals.

Cunning

If the client is completely stubborn and does not want to go to the bank, then you can do it for him by paying with a receipt. To do this, you can take money from him, for example, by registering it as an advance. But this is not very convenient if there are many clients and the amounts are small.

Voluntarily

Even if the use of a cash register is not necessary, it can be used for your own purposes (without registration with the Federal Tax Service and registration for maintenance). For example, for the purpose of control over sellers.

With PSN

Individual entrepreneurs and organizations that are payers of UTII tax can carry out cash payments and (or) payments using payment cards without using cash registers, provided that a document is issued at the request of the buyer (client): sales receipt, receipt or other document confirming the receipt of funds for the corresponding product (Article 2, clause 2.1. N 54-FZ ON THE USE OF CASH CONTROL EQUIPMENT WHEN MAKING CASH PAYMENTS AND (OR) PAYMENTS USING PAYMENT CARDS).

UTII sales receipt

Title of the document;
serial number of the document, date of issue;
name for the organization (last name, first name, patronymic - for an individual entrepreneur);
taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;
name and quantity of paid goods purchased (work performed, services rendered);
the amount of payment made in cash and (or) using a payment card, in rubles;
position, surname and initials of the person who issued the document, and his personal signature.

UTII provision of services

When providing services (work) on imputation, a KKM, or BSO, or “another document confirming the receipt of funds for the relevant product (work, service)” (54-FZ Art. 2. clause 2.1.) is required - the same sales receipt only for services.

This “other document” is the same as a sales receipt (see above), only instead of a product they indicate a service.

Simplified and BASIC

Services sector

Individual entrepreneurs and organizations on the simplified tax system and the special tax system can accept cash with the issuance of strict reporting forms (SRB) to individuals when providing services (54-FZ Art. 2. p. 2), but only to the population, legal entities and individual entrepreneurs, SRB cannot be issued. In retail and wholesale trade, BSO cannot be issued. Individual entrepreneurs and organizations can develop forms and print them themselves. You cannot print BSO on regular computers. Forms must be ordered from printing houses. You can print BSO yourself, provided that the equipment used for BSO meets the requirements for cash register printers. There is no need to register with the tax BSO. It is necessary to maintain a BSO log.

In accordance with Decree of the Government of the Russian Federation dated May 6, 2008 No. 359, the BSO must contain the following details:

document name, six-digit number and series;

name and legal form - for the organization; last name, first name, patronymic - for an individual entrepreneur;

location of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity - another body or person entitled to act on behalf of the legal entity without a power of attorney);

taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;

type of service;

cost of the service in monetary terms;

the amount of payment made in cash and (or) using a payment card;

date of calculation and preparation of the document;

position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur);

other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

When filling out a document form, it must be ensured that at least one copy is completed at the same time, or the document form must have tear-off parts; corrections are not allowed. Document forms can be generated using automated system.

Trade

When trading in cash using the simplified tax system and OSNO, KKM is required.

No cash register required

Organizations and individual entrepreneurs can work without a cash register (cash register) in any taxation system (including when accepting plastic cards) (according to the law ON THE USE OF CASH CONTROL EQUIPMENT WHEN CARRYING OUT CASH PAYMENTS AND (OR) SETTLEMENTS USING PAYMENT CARDS, Article 2 p.3), carrying out the following types of activities:

leasing (hiring) of residential premises owned by this individual entrepreneur by an individual entrepreneur
sales of newspapers and magazines, as well as related products at newsstands, provided that the share of sales of newspapers and magazines in their turnover is at least 50 percent and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products is carried out separately;
sales of securities;
sales of lottery tickets;
sales of travel tickets and coupons for travel on city public transport;
providing meals to students and employees of secondary schools and equivalent educational institutions during training sessions;
trade in 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, container-type premises and other similarly equipped and ensuring the display and safety of goods in retail places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when selling non-food products;
peddling small retail trade in food and non-food products (with the exception of technically complex goods and food products, requiring certain conditions of storage and sale) from hand carts, baskets, trays (including frames protected from precipitation, covered with plastic film, canvas, tarpaulin);
sales of tea products in passenger carriages of trains in an assortment approved by the federal executive body in the field of railway transport;
selling ice cream kiosks and soft drinks on tap;
trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, waddling vegetables and melons;
acceptance of glassware and waste materials from the population, with the exception of scrap metal;
sale of objects of religious worship and religious literature, provision of services for conducting religious rites and ceremonies in religious buildings and structures and on the territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations registered in accordance with the procedure established by the legislation of the Russian Federation;
sales at nominal value of state postage stamps (postage stamps and other signs applied to postal items), confirming payment for postal services.
Organizations and individual entrepreneurs located in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the list approved by the government body of a constituent entity of the Russian Federation can make cash payments and (or) payments using payment cards without the use of cash register equipment.
Pharmacy organizations located in paramedic and paramedic-obstetric centers located in rural settlements, and separate units medical organizations who have a license for pharmaceutical activities (outpatient clinics, paramedic and paramedic-obstetric centers, centers (departments) of general medical (family) practice), located in rural settlements in which there are no pharmacy organizations, can make cash payments and (or) settlements with using payment cards when selling medicines without using cash register equipment.
acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
shoe repair and painting;
production and repair of metal haberdashery and keys;
supervision and care of children, the sick, the elderly and disabled;
sale by the manufacturer of folk arts and crafts products;
plowing gardens and sawing firewood;
porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
From July 1, 2018: persons who sell milk and bottled drinking water, bottled drinking water through automatic payment devices, newspapers and magazines on paper. In this case, the place of implementation does not matter;
From July 1, 2018: state and municipal libraries, academic libraries, research institutes, educational organizations when they provide additional paid services to the population related to librarianship;

Does an online store need a cash register?

An online store is (OKVED 52.61 Retail trade by orders). Tax regime: simplified tax system or OSNO. A cash register is required when accepting cash. You can use a portable device. When registering a cash register, indicate “outbound trade” in parentheses

Do I need a cash register if I plan to receive all payments from clients through a payment aggregator (like Yandex.cash or robo-cash) to a current account?

You don't need to buy a cash register. Cash registers are used only when accepting cash. In this case, clients pay through payment systems. Yandex became OFD in 2017 and will probably comply with the law on Online Cash Register. Other systems can also be viewed. You receive money to your checking account.

Law

Federal Law of May 22, 2003 N 54-FZ
(ed. dated June 27, 2011)
"On the use of cash register equipment when making cash payments and (or) payments using payment cards"

Article 2. Scope of application of cash register equipment

Article 3. Procedure for maintaining the State Register

Article 4. Requirements for cash register equipment, procedure and conditions for its registration and use

Article 5. Responsibilities of organizations and individual entrepreneurs using cash register equipment

Article 6. Responsibilities of credit institutions using cash register equipment

Article 7. Control over the use of cash register equipment

Article 8. Recognition of certain legislative acts of the Russian Federation as invalid in connection with the adoption of this Federal Law

Article 9. Introduction of additions to certain legislative acts of the Russian Federation in connection with the adoption of this Federal Law

Article 10. Entry into force of this Federal Law

May 22, 2003

N 54-ФЗ

RUSSIAN FEDERATION

THE FEDERAL LAW

ABOUT APPLICATION

CASH CONTROL TECHNIQUES DURING IMPLEMENTATION

CASH PAYMENTS AND (OR) SETTLEMENTS

USING PAYMENT CARDS

State Duma

Federation Council

(as amended by Federal Laws dated June 3, 2009 N 121-FZ (as amended on July 17, 2009),

dated July 17, 2009 N 162-FZ, dated July 27, 2010 N 192-FZ, dated June 27, 2011 N 162-FZ)

Article 1. Basic concepts used in this Federal Law

For the purposes of this Federal Law, the following basic concepts are used:

ConsultantPlus: note.

The classifier of cash register machines used on the territory of the Russian Federation was approved by the decision of the GMEC on cash registers dated September 21, 1994 (protocol No. 13).

cash register equipment used in making cash payments and (or) payments using payment cards (hereinafter referred to as cash register equipment) - cash register machines equipped with fiscal memory, electronic computers, including personal ones, software -technical complexes;

cash payments - payments made using cash for goods purchased, work performed, services rendered;

fiscal memory - a set of software and hardware as part of cash register equipment, providing uncorrected daily (every shift) registration and non-volatile long-term storage of the final information necessary for full accounting of cash payments and (or) settlements using payment cards, carried out using control - cash registers, for the purpose of correct calculation of taxes;

fiscal mode - mode of operation of cash register equipment, ensuring registration of fiscal data in fiscal memory;

fiscal data - information recorded on the control tape and in the fiscal memory about cash payments and (or) payments using payment cards;

From July 1, 2017, all cash register systems must ensure the recording and storage of fiscal data, their transfer to the OFD, and then to the tax office. An agreement with the central service center is not required, and the registration of cash registers and replacement of the fiscal drive can be carried out by the user independently.

When should you install a cash register?

After July 1, 2019, almost all categories of business have to install cash registers, despite numerous protests and controversy around this issue. It does not matter whether there is a constant Internet connection - in this case, an LLC or individual entrepreneur is required to install a cash register that operates in offline mode - without transferring data to the OFD and the tax office.

There are three possible answers to the question "do you need a cash register"

You must set up the cash register in accordance with the law, otherwise you will be subject to fines.
You have a choice: you can either install a cash register, or issue strict reporting forms (SSR) to each client and report them to the tax authorities. We will describe the pros and cons of these two options below.
It is not necessary to install a CCP. In this case, you are not required to install a cash register at all. But all clients are required to be issued BSO - strict reporting forms. The BSO must meet certain requirements. BSO must be registered in special journals and regularly submitted to the tax office for registration.

Do I need a cash register for individual entrepreneurs?

All individual entrepreneurs are required to use cash registers. But there are exceptions for some individual entrepreneurs on a patent.

Some individual entrepreneurs with a patent may not use cash register equipment, provided that they obligatory issue clients with a BSO - a strict reporting form. BSO is not a very convenient alternative to cash registers - it is more convenient to buy a cash register than to deal with record keeping and writing out strict reporting forms.

The following IPs on patent OBLIGATED apply KKM:

hairdressing and beauty services;
repair household appliances and radio engineering, watches;
auto and motorcycle workshops;
taxi, road transport, cargo transportation including water transport;
veterinary services;
conducting classes and trainings;
hunting;
private medical practice with a license;
rental points;
retail;
catering services;
production of dairy products;
fishing and fish farming;
repair of computer equipment.

The following IPs on patent NOT OBLIGED use online cash registers, but must issue BSOs without fail:

repair and sewing of clothing, fur and leather products, hats and textile haberdashery products, repair, sewing and knitting of knitwear;
shoe repair, cleaning, painting and sewing;
dry cleaning, dyeing and laundry services;
production and repair of metal haberdashery, keys, license plates, street signs;
furniture repair;
services of photo studios, photo and film laboratories;
renovation of housing and other buildings;
services for installation, electrical, sanitary and welding works;
services for glazing balconies and loggias, cutting glass and mirrors, artistic glass processing;
services for training the population in courses and tutoring;
services for supervision and care of children and the sick;
services for receiving glassware and secondary raw materials, with the exception of scrap metal;
leasing (renting) residential and non-residential premises, garden houses, land plots owned by an individual entrepreneur;
production of folk arts and crafts;
other production services (services for processing agricultural products and forest products, including grain grinding, peeling cereals, processing oil seeds, making and smoking sausages, processing potatoes, processing customer-supplied washed wool into knitted yarn, dressing animal skins, combing wool, grooming of domestic animals, repair and production of cooper's ware and pottery, protection of gardens, vegetable gardens and green spaces from pests and diseases; production of felted shoes; production of agricultural implements from customer's material; engraving work on metal, glass, porcelain, wood, ceramics; production and repair of wooden boats; repair of toys; repair of tourist equipment and inventory; services for plowing vegetable gardens and sawing firewood; services for the repair and production of eyeglasses; production and printing of business cards and invitation cards for family celebrations; bookbinding, stitching, edging, cardboard work ; charging gas cartridges for siphons, replacing batteries in electronic watches and other devices);
production and restoration of carpets and rugs;
repair jewelry, costume jewelry;
embossing and engraving of jewelry;
monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD, re-recording of musical and literary works on magnetic tape, CD;
residential cleaning and housekeeping services;
residential interior design and decoration services;
porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
paid toilet services;
services of chefs for preparing dishes at home;
services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packing and transportation);
services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport work);
green farming and decorative floriculture services;
carrying out private detective activities by a licensed person;
excursion services;
ritual services;
funeral services;
services of street patrols, security guards, watchmen and watchmen;
provision of services for slaughter, transportation, distillation, grazing of livestock;
production of leather and leather products;
collection and procurement of food forest resources, non-timber forest resources and medicinal plants;
drying, processing and canning of fruits and vegetables;
production of fruit and berry planting materials, growing vegetable seedlings and grass seeds;
production of bakery and flour confectionery products;
forestry and other forestry activities;
translation and interpretation activities;
activities for caring for the elderly and disabled;
collection, processing and disposal of waste, as well as processing of secondary raw materials;
cutting, processing and finishing of stone for monuments;
provision of services (performance of work) for the development of computer programs and databases (software and information products computer technology), their adaptations and modifications.

There is another big plus - fines for non-use of cash registers for entrepreneurs are up to 10 times less than for organizations (LLC, JSC, etc.).

From July 1, 2019, individual entrepreneurs who do not have employees and use a patent taxation system and UTII were required to switch to online cash registers.

Do self-employed citizens need a cash register?

The law does not provide for the use of cash register equipment for the self-employed - a cash register is not needed. But a self-employed citizen can voluntarily buy a cash register for himself internal reporting- print receipts on it and give it to clients. However, it will not be possible to officially register the cash register with the tax office - for this you need to open an individual entrepreneur or LLC.

There are no requirements for the receipts that a self-employed citizen will issue - you can write whatever you want - or you can not write at all.

UTII: do you need a cash register?

When using imputation (UTII), a cash register is needed from July 1, 2019, but you should pay attention to the fact that:

when providing services You are obliged to issue strict reporting forms to each buyer, keep strict records of them and submit reports on them to the tax office. This type of work is difficult if you work with a large number of clients.

Do I need a cash register for individual entrepreneurs on UTII?

It doesn’t matter if an individual entrepreneur or LLC is on UTII - see the previous paragraph.

Do individual entrepreneurs need a cash register on the simplified tax system?

Entrepreneurs working on the simplified tax system must install a cash register.

There is no such obligation if you:

conduct settlements with partners through bank accounts by bank transfer;

are in hard to reach region, which is included in the list of such by a resolution of the legislative body of a given region, or at the federal level. In this case, you must issue the BSO to the client - as a matter of course.

Retail trade: do you need a cash register?

Trade in periodicals, ice cream, draft kvass, securities, food products in educational institutions, tickets, travel documents is subject to the mandatory installation of cash register systems. The same can be done when selling vegetables at market stalls, selling religious paraphernalia, and literary works.

Services: do you need a cash register?

From July 1, 2018, when providing services and performing work, you will have to not only issue a BSO (as before), but do it using an automated system in electronic form. Obey the new rule under 290-FZ, Art. 7 clause 8 must be applied by both entrepreneurs and organizations.

The use of CCT does not require shoe repair, portering services, acceptance of secondary raw materials (except for scrap metal) and glass containers, child care, sick and disabled persons, key making, plowing, cutting firewood, and religious ceremonies.

Do you need a cash register for trading?

Trade in the following categories of products without CCP is prohibited. This:

clothing, socks and hosiery made of knitwear;
carpet products of various types;
leather products;
goods made of straw, wood, cork, wickerwork;
chemical substances;
medicines and products intended for treatment (with the exception of those sold through rural pharmacies based at medical posts);
electrical, computer equipment, optics, electronic models;
transport and equipment for it;
plastic goods and rubber products;
musical instruments;
orthopedic systems;
sports products.

Please keep in mind that REPEATED violation of the requirements will result in suspension of work. point of sale for three months.

Trade in ice cream at a kiosk, dairy products, kvass from a tank, soft drinks in public transport, food in canteens for students or schoolchildren, periodicals does not imply a mandatory transaction through a cash register, but does not cancel the voluntary transition to the use of such expensive equipment.

But beer, as well as other alcohol-containing products, cannot be sold without using an online cash register.

Do you need a cash register under the simplified tax system?

All payers of the simplified tax system are required to use cash register equipment, however, if you provide services to the public, are located in a hard-to-reach area and issue cash registers issued in accordance with Decree No. 359 of May 6, 2008, you may be exempt from such an obligation.

LLC on the simplified tax system: do you need a cash register?

The state allows the non-use of cash registers when an organization makes all transfers through a bank account. If the client pays you in cash or by bank cards, then you cannot do without a cash register.

Do you need a cash register for an online store?

Sales of products through a virtual network are not subject to patents and imputation, so owners of a virtual outlet will have to fork out for expensive equipment.

Remember that all online payments must be made using the url of the store itself. For couriers who receive money from customers, it is worth acquiring mobile cash registers that are registered by the number of a specific vehicle, or by the courier’s last name. The check must be issued at the time of transfer of cash from the buyer to the courier.

Is a cash register needed in the market?

According to the current standards of 290-FZ, you can sell anything without a cash register at markets, fairs and other areas for casual trading. Claims may arise if you sell one of seventeen categories from the Ministry of Finance (Order of the Government of the Russian Federation dated April 14, 2017 No. 698-r).

№	OKP code OK 034-2014 (KPES 2008)	Name of product
1	13.93	Carpets and carpet products
2	14, except: 14.14 14.19.23.110 14.31	Clothing, except: underwear; handkerchiefs made of textile materials, except knitted or knitted; knitted or knitted hosiery products.
3	15, except: 15.20.4	Leather and leather goods, except: leather shoe parts; insoles; heel pads and similar products; gaiters; Gaiters and similar articles and parts thereof
4	16, except: 16.29.12, 16.29.25.140	Wood and wood products and cork, other than furniture; products made from straw and weaving materials, except: wooden dining and kitchen utensils; basket and wicker products.
5	20	Chemical substances and chemical products
6	21	Medicinal products and materials used for medical purposes
7	22	Rubber and plastic products
8	23	Other non-metallic mineral products
9	26	Computer, electronic and optical equipment
10	27	Electrical equipment
11	28	Machinery and equipment not included in other groups
12	29	Motor vehicles, trailers and semi-trailers
13	30	Transport means and equipment, other
14	31	Furniture
15	32.2	Musical instruments
16	32.50.22.120	Orthopedic devices
17	32.3, except: 32.30.16.120; 32.30.16.140.	Sports goods, except: items of fishing tackle and rods artificial baits and their equipment

Cash register in a hairdressing and beauty salon: is it necessary?

A hairdresser with a patent or UTII has the right to work without a cash register and receive cash, but must necessarily issue each client a BSO - a strict reporting form.

LLC on UTII: do you need a cash register?

An enterprise with an “imputed regime” when accepting cash from the population (that is, from individuals) is not required to use CCP, but this does not exempt from the mandatory issuance of BSO. Please note: if your partners are any legal entities(LLC, JSC, entrepreneurs), then you will still have to buy a cash register.

Wholesale trade: do you need a cash register?

If you sell products in bulk and pay your counterparties by bank transfers to your account, you are exempt from purchasing and installing an expensive device. In this case, non-cash revenue is transparent to tax authorities - they will be able to check at any time what you are receiving and where it comes from.

But if payment for goods is made in cash, by bank card or in another way, the practice of using CCP will be different. The letter of the Federal Tax Service of Russia numbered ED-4-2/23721, as well as the Ministry of Finance of the Russian Federation No. 03-01-15/49854 dated November 20, 2013, indicates that it is mandatory to issue a cash receipt for the amount deposited, register it in the fiscal system, and transfer it to the buyer ( if desired).

It is important that no more than five minutes should pass from the moment the money is accepted until the receipt is printed. And if the goods are delivered by a trade representative, and the proceeds are handed over later, then it is advisable to provide him with a mobile cash register device.

If a partner of a company is an individual and purchases things for personal needs in the amount of no more than one hundred thousand, then, according to the Instructions of the State Statistics Committee and Art. 492, it is mandatory to submit a cash receipt through the online cash register. The contract states the status of an individual in a separate line. When selling products to an entrepreneur, there is a similar restriction of one hundred thousand and the need to issue a cash receipt.

Do you need a cash register for beer?

If you sell beer, then using a cash register is mandatory. It doesn’t matter whether you do it through a counter or a catering outlet - installing an online cash register is an integral part of doing business.

Previously, trade in alcoholic products, including beer, was regulated by the provisions of clause 10 of article 16. 171-FZ. However, with the introduction of amendments dated March 31, 2017, businesses are obliged to follow the norms of 54-FZ - as the priority of a special norm over a general one.

Do you need a cash register in a taxi?

Taxi drivers are required to use cash register equipment, but may not carry a cash register in the car, but punch receipts remotely.

Taxi drivers and operators are not required to provide customers with paper checks, but MUST punch the check and show the client the QR code, send the check by mail, or via SMS.

Does a courier need a cash register?

Couriers, like taxi drivers, are not required to carry a cash register with them, but are required to punch the receipt remotely and send the client a link, or a QR code of the receipt by email, SMS, or show it visually.

Changes in 2018 - 2019

Due to the complexity of the implementation of the program and the duration of its implementation in business structures, it was decided to shift the previously established deadlines.

On November 5, 2017, legislators adopted draft 186057-7, which amended Federal Law 290-FZ. Thus, until July 1, 2019, the following categories of entrepreneurs could take advantage of the deferment:

organizations applying patents, common system taxation and simplified taxation system, providing services under subparagraphs 1-5, as well as 10-14 art. 346.43 Tax Code of the Russian Federation;
entrepreneurs who provide services and carry out retail trade do not have hired employees on their staff as specified in paragraphs 6-9, paragraph 2 of Article 346.26 of the Tax Code;
legal entities and entrepreneurs on imputation and patents engaged in vending;
Individual entrepreneurs on patents that provide various services listed in 346.43 of the Tax Code.

Online cash registers are necessarily used by most business entities. But some individual entrepreneurs and legal entities have the right to a deferment or are not at all obliged to use innovative cash register systems. About whom and what types of activities we're talking about? We will look into who is exempt from the online cash register until 2019 or indefinitely in this article.

What is meant by “exemption” from the use of cash register equipment?

Indeed, “exemption” from the use of CCT may in this case involve several interpretations. Namely:

“Exemption” - as a legal requirement not to use online cash registers.

That is, we are talking about the fact that a business entity should not use cash register systems. Even if he is, in principle, ready to apply it, he cannot, the “release” is “compulsory” in nature.

“Exemption” - as a legislative permission not to use online cash registers.

At the same time, such a permit can be established for one or another type of business entity:

on an ongoing basis;
on a temporary basis.

At the same time, “voluntary” exemption from online cash registers may be characterized by the presence or absence of an obligation for a business entity to issue documents to its customers that replace a cash receipt. Such documents could be, for example, a sales receipt or a strict reporting form.

“Exemption” from the “full use” of online cash registers - in fact, partial release, in which CCP is used according to one or another “simplified scheme”.

A striking example of such a “simplified scheme” is when an online cash register can be used in a mode without transferring data to the OFD (and, as a result, save on money) in the manner prescribed by paragraph 7 of Article 2 of Law No. 54-FZ. There are other “simplified” options for using cash registers - related, in particular, to the possibility of not issuing a cash receipt to the buyer or client.

But in essence, all these options and others like them reflect the fact that it is necessary to use an online cash register in principle, and they can hardly be called a full-fledged “exemption” from cash registers.

Let's take a closer look at how Russian entrepreneurs can use one or another scheme for exemption from the use of cash registers in the context of the above interpretations - having agreed that we will talk about the possibility not to apply in principle (without adjusting for the need to use them in a “preferential” regime - as in the case of the possibility not to enter into an agreement with the OFD ).

Exemption as a ban on the use of CCP

“Forcibly exempt” from the use of cash registers (clauses 1, 9, 10, 11 of Article 2 of Law No. 54-FZ - LINK):

Banks.

In addition, online cash desks are not used by authorized representatives of banks who carry out payment transactions in accordance with orders from a financial institution.

Individual entrepreneurs and legal entities selling through automatic devices that do not consume electricity in any way (through an outlet, battery, battery).

For example, through candy vending machines equipped with a scrolling lever, which you can start turning after placing a 5-ruble or 10-ruble coin in a special slot.

Individual entrepreneurs and legal entities that produce non-cash payments together.

However, if a representative of an individual entrepreneur or a legal entity (employee, authorized representative) came to pay the counterparty in cash, he must issue them a cash receipt upon receipt of funds to pay for goods or services.

Business entities that exercise the powers of state or municipal authorities within the framework of activities for the provision of paid parking lots for use by citizens and organizations on public roads and on land plots owned by the authorities.

Actually, for now this is all a case of “forced” exemption from the use of online cash registers. Next, we will consider a “softer” version of the exemption, in which a business entity is given the right to choose whether to use an online cash register or not.

Let's start with those users for whom the law has established an indefinite (valid until the law establishes otherwise) right to refuse to use cash register systems.

Who and what types of activities are exempt from online cash registers indefinitely

They can decide at their own discretion whether to use an online cash register or not (clauses 2, 2.1, 3, 5, 8, 12 of Article 2 of Law No. 54-FZ):

Individual entrepreneurs and legal entities that carry out the types of activities named in paragraph 2 of Article 2 of the law.

In particular, these types of activities include:

sale of newspapers and magazines in paper form (and related products, the list of which is determined by the law of the subject of the Russian Federation);
sale of tickets in public transport (but only until July 1, 2019, after which you will need to use an online ticket office for this type of activity);
providing meals to students of educational institutions;
retail trade in markets (unless it occurs outside a store, kiosk, tent), unless such trade is related to the sale non-food products according to the list reflected in the order of the Russian government dated April 14, 2017 No. 698-r;
peddling (in the open air, on trains, on airplanes) trade in goods that are not technically complex and require special conditions for storage and sale, as well as those that are not classified as goods subject to labeling;
sale of ice cream, soft drinks (including kvass and milk from tanks);
sale of bottled vegetable oil, live fish, vegetables, fruits;
sale of kerosene;
acceptance of glass containers and waste materials (except scrap metal) from individuals;
providing various household services;
renting out your own residential premises (only individual entrepreneurs and legal entities must use cash register systems when carrying out this type of activity).

Important nuance: if an individual entrepreneur or legal entity sells excisable goods (for example, alcohol or tobacco products), then it will not be possible to take advantage of the preference in question. The same thing - if the calculations are carried out automatically(for example, through a vending machine, which in this case should have an automatic online cash register built into it).

Business entities carrying out the above types of activities has the right not to issue the buyer or client with any documents confirming the purchase, instead of a cash receipt. But it’s still useful to do this - consumer confidence will increase. An alternative document to a cash receipt can be the same sales receipt, BSO - as an option, printed using a receipt printer.

Individual entrepreneurs on PSN, carrying out activities that do not relate to those named in subparagraphs 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56, 63 of paragraph 2 Article 346.43 of the Tax Code of the Russian Federation- LINK .

Please note that the types of activities that are subject to an indefinite exemption from CCP do not include such large segments as retail trade and public catering. There, in general, you need to use an online cash register.

Individual entrepreneurs on PSN, who may refuse to use online cash registers, in turn, need to issue clients with a document alternative to a cash register receipt. This document must have the details named in paragraphs 4-12 of paragraph 1 of Article 4.7 of Law No. 54-FZ.

Namely:

name of the document, its serial number from the beginning of the cashier’s shift;
date, time, place of receipt of funds from the buyer or client;
name of the business entity (or full name of the individual entrepreneur), TIN;
the tax regime that the company applies;
information about the content of the payment transaction (receipt, expense);
a list of goods or services for which the buyer or client pays;
the price for selected goods or services including VAT (or highlighting those goods that are sold without VAT) - final, taking into account discounts and surcharges;
information about the method of accepting payment - in cash or through acquiring (with a division of the amounts accepted by each method);
Full name and position of the person who accepted the payment.

The document replacing the cash receipt must be signed by the seller.

From a technical point of view, the document in question can be generated in any way convenient for the seller - on a receipt printer, on a computer, or even manually.

The IP document in question on the PSN must be issued to the client or buyer without waiting for a request from him.

Individual entrepreneurs and legal entities that operate in hard-to-reach areas.

In each region, the authorities themselves determine which localities these are and publish the relevant regulations (you can see more about this in). Such areas cannot include:

cities;
regional centers (unless they are the only settlements in their municipality);

At the same time, the same rule must be taken into account as in the case of “exceptional” types of activities above - preference is not available when selling excisable goods or using automatic devices.

As in the case of the exemption from the use of cash registers for entrepreneurs on a “patent,” those firms that operate in hard-to-reach areas are required to issue clients and customers with a document alternative to an online cash register receipt.

In the scenario under consideration, a number of special requirements from the point of view of the order of issuance and accounting. These requirements are determined by Decree of the Government of Russia dated March 15, 2017 No. 296.

Note that “hard-to-reach” companies have the right to issue a document alternative to a cash register receipt only if the client or buyer themselves requests it.

Pharmacies operating as legal entities located in paramedic and obstetric centers in rural areas (and separate divisions medical institutions which are located in the countryside).

Note that in the scenario under consideration, it is necessary to use an online cash register when using vending machines or selling excisable goods.

There are no requirements for the use of documents alternative to cash receipts for pharmacists and rural hospitals.

Religious organizations.

There are no requirements for the use of alternatives to cash receipts for such organizations.

State, municipal, belonging to the Russian Academy of Sciences (and other academies, institutes, educational institutions) libraries - when providing paid services within the framework of the main type of activity.

At the same time, the list of such services should be established by the Russian Government.

The list of cases when you can not use the online cash register is listed in the table (the table does not indicate situations when a temporary exemption applies):

In what cases can you not use cash register equipment?	Base
Sale of newspapers, paper magazines and related products* Exempt from CCT: – sale of newspapers and magazines on paper – regardless of the place of sale; – related products – in newsstands. General condition for exemption from CCP – the share of newspapers and magazines in sales is more than 50% of turnover and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. In addition, trading revenue from the sale of newspapers and magazines must be accounted for separately from related products. The place of sale of newspapers and magazines on paper does not matter	paragraph 2 of paragraph 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ; letters from the Ministry of Finance dated 12/17/2018 No. 03-01-15/91868, dated 02.08.2018 No. 03-01-15/54568, dated July 25, 2018 No. 03-01-15/52308
Sale of securities*	paragraph 3 of paragraph 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ
Sale by driver or conductor in the salon vehicle travel documents (tickets) and coupons for travel on public transport*	paragraph 4 of paragraph 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ; paragraph 2 of article 4 of the Law of July 3, 2018 No. 192-FZ
Providing meals for students and employees of educational organizations during classes* Only if these organizations operate on common basic principles educational programs. That is, organizations of preschool education and primary, basic and secondary general education	paragraph 5 of paragraph 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ; part 3 of article 12 of the Law of December 29, 2012 No. 273-FZ
Trading at retail markets, fairs and exhibitions or other designated trading venues* In addition to trading in shops, pavilions, kiosks, tents, auto shops, auto shops, vans, containers and other similar retail places that ensure the display and safety of goods. CCP will have to be used when selling non-food products from open counters inside covered market premises according to the List, which was approved by Government Order No. 698-r dated April 14, 2017.	paragraph 6 of paragraph 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ
Portable trade outside the stationary trading network* In addition to technically complex goods and products that require certain conditions of storage and sale, as well as goods that are subject to mandatory labeling with identification means. Including trade in train carriages and on board aircraft	paragraph 7 of paragraph 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ
Trade in kiosks of ice cream, soft drinks*, milk and bottled drinking water. Exempt from CCP, including the sale of bottled drinking water through vending machines, including in seller containers	paragraph 8 of paragraph 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ; letter of the Federal Tax Service dated 09/05/2018 No. ED-4-20/17285
Sales of kvass, milk, vegetable oil, live fish, kerosene from tank trucks*	paragraph 9 of paragraph 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ
Seasonal trade in vegetables, including potatoes, fruits and melons*	paragraph 9 of paragraph 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ; letter of the Ministry of Finance dated 08/09/2018 No. 03-01-15/56516
Reception of glassware and waste materials* Excludes scrap metal, precious metals and stones	paragraph 10 of paragraph 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ
Shoe repair and painting*	paragraph 11 of paragraph 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ
Manufacturing and repair of metal haberdashery and keys*	paragraph 12 of paragraph 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ
Supervision and care for children, the sick, the elderly and disabled*	paragraph 13 of paragraph 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ
Sales of folk arts and crafts products by the manufacturer*	paragraph 14 of paragraph 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ
Plowing gardens and cutting firewood*	paragraph 15 of paragraph 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ
Porter services at railway stations, bus stations, air terminals, airports, sea and river ports*	paragraph 16 of paragraph 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ
Leasing by an individual entrepreneur of residential premises that belong to him by right of ownership*	paragraph 17 of paragraph 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ
Parking payment machines, if they transfer the collected funds in full to the budget	paragraph 10 of article 2 of the Law of May 22, 2003 No. 54-FZ
Libraries and educational organizations that provide additional paid services in librarianship. The list of paid services is approved by the Government	paragraph 12 of article 2 of the Law of May 22, 2003 No. 54-FZ
Any activity in remote or hard-to-reach areas that are included in the list approved at the regional level* CCP may not be used, including in the administrative centers of municipal districts, which are the only populated area of the municipal district, if they are classified as hard-to-reach areas Except for activities: in cities, regional centers, urban-type settlements; organizations that retail alcoholic products in rural settlements (except for beer and beer drinks, cider, poire, mead). This exception does not apply to peasant (farm) holdings In this case, at the buyer’s request, it is necessary to issue a document that confirms the fact of settlements	paragraph 3 of Article 2 of the Law of May 22, 2003 No. 54-FZ; paragraph 2 of paragraph 6 of Article 16 of the Law of November 22, 1995 No. 171-FZ
Sale of medicines in rural areas through*: · pharmacy organizations located in paramedic and paramedic-obstetric centers; · separate divisions of medical organizations that have a license for pharmaceutical activities. Such units may include: outpatient clinics, paramedic and paramedic-obstetric stations, centers (departments) of general medical (family) practice. Provided that there are no pharmacies in the area	paragraph 5 of article 2 of the Law of May 22, 2003 No. 54-FZ
When providing services for conducting religious rites and ceremonies, as well as when selling objects of religious worship and religious literature in religious buildings and structures and on related territories, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations	paragraph 6 of article 2 of the Law of May 22, 2003 No. 54-FZ
When making non-cash payments between organizations and (or) individual entrepreneurs, with the exception of payments made by them using an electronic means of payment with its presentation.	paragraph 9 of article 2 of the Law of May 22, 2003 No. 54-FZ
Trading using vending machines (vending), but provided that trading is carried out through mechanical vending machines that are not connected to power and only accept Bank of Russia coins	paragraph 1.1 of Article 2 of the Law of May 22, 2003 No. 54-FZ
Activity of an individual entrepreneur on a patent, if at the buyer’s request a document is issued confirming the calculation: – repair and tailoring of clothing, fur and leather goods, hats and textile haberdashery products; – repair, sewing and knitting of knitwear; – repair, cleaning, painting and sewing of shoes; – dry cleaning, dyeing and laundry services; – production and repair of metal haberdashery, keys, license plates, street signs; – furniture repair; – services of photo studios, photo and film laboratories; – renovation of housing and other buildings; – services for installation, electrical, sanitary and welding works; – services for glazing balconies and loggias, cutting glass and mirrors, artistic glass processing; – services for training the population in courses and tutoring; – leasing (hiring) of residential and non-residential premises, dachas, land plots owned by an individual entrepreneur by right of ownership; – production of folk arts and crafts; – other production services; – production and restoration of carpets and rugs; – repair of jewelry, costume jewelry; – chasing and engraving of jewelry; – monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD; – re-recording of musical and literary works onto magnetic tape, CD; – residential cleaning and housekeeping services; – residential interior design and decoration services; – paid toilet services; – services of chefs for preparing dishes at home; – services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packaging and transportation); – services related to the maintenance of agricultural production (mechanized, agrochemical, reclamation, transport work); – services for green farming and decorative floriculture; – private detective services provided by a licensed person; – excursion services; – ritual services; – funeral services; – services of street patrols, security guards, watchmen and watchmen; – services for slaughter, transportation, distillation, grazing; – production of leather and leather products; – collection and procurement of food forest resources, non-timber forest resources and medicinal plants; – drying, processing and canning of fruits and vegetables; – production of fruit and berry planting materials, growing vegetable seedlings and grass seeds; – production of bakery and flour confectionery products; – forestry and other forestry activities; – activities related to written and oral translation; – collection, processing and disposal of waste, as well as processing of secondary raw materials; – cutting, processing and finishing of stone for monuments; – provision of services (performance of work) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification	paragraph 2.1 of Article 2 of the Law of May 22, 2003 No. 54-FZ
Individual entrepreneurs who pay tax on professional income. Such entrepreneurs generate checks through the “My Tax” application	Art. 3, 14 and 16 of the Law of November 27, 2018 No. 422-FZ; Art. 4, part 2 art. 7 of the Law of November 27, 2018 No. 425-FZ
Retail sale of shoe covers, including through vending machines	Subparagraph “a” of paragraph 2 of Art. 1 of the Law of 06.06.2019 No. 129-FZ
Partnerships of real estate owners, including partnerships of homeowners, horticultural and gardening non-profit partnerships Housing, housing-construction cooperatives and other specialized consumer cooperatives. Non-cash payments are exempt from CCP, with the exception of payments with a card for: – services provided to its members within the framework of statutory activities; - living space and public utilities provided to its members
Educational organizations Non-cash payments are exempt from CCP, with the exception of payments with the presentation of a card for educational services	Subclause “c” of clause 2 of Art. 1 of the Law of 06.06.2019 No. 129-FZ
Physical education and sports organizations Non-cash payments are exempt from CCT, with the exception of payments with a card for services in the field of physical education and sports	Subclause “c” of clause 2 of Art. 1 of the Law of 06.06.2019 No. 129-FZ
Houses and palaces of culture At home folk art Clubs, cultural development centers Ethnocultural centers Culture and leisure centers Houses of folklore Non-cash payments are exempt from CCP, with the exception of payments with the presentation of a card for services to the population in the field of culture	Subclause “c” of clause 2 of Art. 1 of the Law of 06.06.2019 No. 129-FZ
* With the exception of organizations and individual entrepreneurs who use an automatic device (payment terminal) for payments, and also trade in excisable goods. This follows from paragraph 8 of Article 2 of the Law of May 22, 2003 No. 54-FZ.

Who is exempt from online cash register until 2019

The following business entities are temporarily exempt from the use of online cash registers - until July 1, 2019:

Individual entrepreneurs on PSN and UTII, legal entities on UTII, which, having employees on staff, carry out activities not related to retail and catering- here sellers and restaurateurs are again “in flight”).
Individual entrepreneurs on PSN and UTII, which, without employees, carry out any types of activities permitted under the relevant tax regimes(including in retail and public catering - there is a loophole here, but the business owner will have to rely on his own strength).

A complete list of permitted activities for which online cash registers may not be used in both cases is given in paragraph 7.1 of Article 7 of Law No. 290-FZ of July 3, 2016 - LINK.

Individual entrepreneurs and legal entities providing services with employees in any field of activity except catering(under any taxation system - if not on a special regime, then on the OSN, simplified tax system, unified agricultural tax).

Individual entrepreneurs and legal entities performing work and providing services to the public without having employees - in any field of activity(and regardless of the applicable tax regime).

It is worth keeping in mind that a legal entity without employees will most likely not be able to function in practice, since in order to join economic company at least a director must be appointed in his legal relations. Even if he doesn't have employment contract(that is, if the director is the founder himself), then he, nevertheless, can be considered as an employee - since he will be considered an insured person in the pension, social and health insurance system.

The specified categories of business entities providing services are required to issue strict reporting forms to clients instead of online cash register receipts - in the manner prescribed by Decree of the Government of Russia dated May 6, 2008 No. 359.

Individual entrepreneurs and legal entities that, without employees, conduct sales through vending machines.

There are no requirements for issuing documents alternative to checks.

Postponement of the use of cash register until July 1, 2021 for individual entrepreneurs without employees

Federal Law 129-FZ dated 06.06.2019 On amendments to the Federal Law “On the use of cash register equipment when making payments in the Russian Federation” gives exemption from the use of online cash registers until July 1, 2021 for individual entrepreneurs without employees when selling goods of their own production, performing work, providing services. Comments on this topic are provided in.

Summary

Business entities may be exempt from the use of cash registers:

On an ongoing basis.

The list of such companies is defined in paragraphs 2, 3, 5, 6 of Article 2 of Law No. 54-FZ.

Temporarily.

The list of such companies is established in the provisions of Article 7 of Law No. 290-FZ.

Now the deadline until which the exemption from CCT under Law No. 290-FZ is valid is July 1, 2019. But its extension is not excluded - if the appropriate the federal law.

Separately, it is worth highlighting business entities that the law does not exempt from the use of cash registers - it directly instructs them not to use online cash registers.

By analyzing offers from a payment aggregator, you can understand what is more suitable for online stores.

All models of cash register equipment approved for use are included in the appropriate register of the Federal Tax Service.

What cash register models and inventory software are offered in the “My Business” online accounting service.

Video - who may not use the online cash register: