1. Who is obliged to use CCP
All organizations and individual entrepreneurs are required to use cash register systems when making payments in cash and (or) by bank transfer (Article 1.1, paragraph 1 of Article 1.2 of the Law on the Application of Cash Register Systems):
when accepting (receiving) payment, including prepayment (advance payment), for goods (work, services). Such an obligation also arises when funds are withheld from employees’ salaries to pay off debts to the organization and individual entrepreneurs for purchased goods (work, services) (see, for example, Letter of the Federal Tax Service of Russia dated August 14, 2018 N AS-4-20/15707).
If settlements (in cash or with presentation of an electronic means of payment) between organizations and (or) individual entrepreneurs for goods (works, services) are carried out through an accountable person, then the cash register system is used by the organization (individual entrepreneur) that sells the goods (performs work, provides services), that is, one cash register is used (see, for example, Letter of the Federal Tax Service of Russia dated August 10, 2018 N AS-4-20/15566@ (clause 2));
payment of money for goods (work, services), for example:
- in connection with the buyer returning the purchased goods;
- purchasing goods from individuals, including with the involvement of accountable persons, for resale;
return of prepayment (advance);
provision and repayment of loans to pay for goods (works, services);
organizing and conducting gambling and lotteries, for example, accepting bets, paying out funds in the form of winnings.
CCT should be used by pawnshops:
when lending to citizens secured by things;
storage of things.
Calculations also mean (Article 1.1 of the Law on the Application of CCP):
offset of prepayment (advance);
providing or receiving other consideration for goods (work, services), for example, providing goods as compensation.
CCT must be used, in particular, by the following persons:
commission agent (agent) when selling goods of the principal (principal) (Letters of the Ministry of Finance of Russia dated July 4, 2018 N 03-01-15/46377, dated October 11, 2017 N 03-01-15/66398);
a payment agent accepting payments from individuals, including through payment terminals (clause 12, article 4, clause 1, article 6 of the Law on accepting payments, article 1.1, clause 2, article 4 of the Law on the application of cash register systems).

Thus, in most cases, in the calculations specified in Art. 1.1 of the Law on the Application of CCP, CCP must be applied. However, there are exceptions to this rule.

2. Who and in what cases can work without a cash register (do not use cash register)
The following are exempt from using CCP:
1) types of activities listed in paragraph 2 of Art. 2 of the Law on the Application of CCP;
2) activities in remote and hard-to-reach areas;
3) services for conducting religious rites and ceremonies, as well as the sale of religious objects (Clause 6, Article 2 of the Law on the Application of CCP);
4) the activities of pharmacy organizations and separate divisions of medical organizations located in rural settlements (clause 5 of Article 2 of the Law on the Application of CCP). Such organizations may refuse to use CCP if a number of conditions are met;
5) non-cash settlements (except for settlements using an electronic means of payment with presentation) between organizations and (or) individual entrepreneurs (clause 9 of article 2 of the Law on the application of cash register systems). For example, cash register is not used for settlements by payment orders;
6) settlements under loan agreements provided for purposes not related to payment for goods (works, services), since they are not included in settlements in Art. 1.1 of the Law on the application of CCP (clause 1 of Article 1.2 of this Law);
7) sale of goods (work, services), for which payments to buyers (clients) are made by an agent (paying agent) (Article 1.1, Clause 2, Article 1.2 of the Law on the Application of CCP, Clause 12, Article 4 of the Law on Acceptance of Payments ). In this case, the cash register is used by the agent (paying agent);
8) activities on the territories of military installations, facilities of federal security service agencies, state security agencies, foreign intelligence agencies (clause 7 of article 2 of the Law on the application of CCP);
9) provision for a fee of the right to use parking lots (parking spaces) subject to the fulfillment of the conditions specified in clause 10 of Art. 2 of the Law on the Application of CCP;
10) provision of paid services to the population related to library science on the premises of state and municipal libraries, as well as libraries of the Russian Academy of Sciences, other academies, research institutes, educational organizations (clause 12 of Article 2 of the Law on the Application of CCP);
11) activities of individual entrepreneurs who use PSN (with the exception of individual entrepreneurs carrying out types of business activities established by paragraphs 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56 , 63 clause 2 of article 346.43 of the Tax Code of the Russian Federation), if the buyer (client) has been issued (sent) a document confirming the fact of payment (clause 2.1 of article 2 of the Law on the application of cash register systems);
12) activities of credit institutions (clause 1, article 2 of the Law on the application of cash register systems).
In addition, organizations and individual entrepreneurs do not use CCT (see, for example, Letters of the Federal Tax Service of Russia dated August 14, 2018 N AS-4-20/15707, dated August 10, 2018 N AS-4-20/15566@ (clause 1 , 3)):
when paying money to an individual within the framework of obligations under a civil contract (with certain exceptions), including under a lease agreement;
issuance of wages, including if part of it is paid in goods;
payment of financial assistance to an employee;
issuance of funds on account;
return by the employee of unspent funds issued on account.
Also, cash register systems are not used by organizations and individual entrepreneurs when making payments exclusively using Bank of Russia coins through machines that are not powered by electrical energy (including from electric batteries or batteries) (Clause 1.1, Article 2 of the Law on the use of cash register machines).
Until July 1, 2019, the following persons may not use CCT:
1) organizations and individual entrepreneurs paying UTII, as well as individual entrepreneurs using PSN, subject to a number of conditions;
2) individual entrepreneurs who sell goods through vending machines and do not have employees with whom employment contracts have been concluded (Part 11.1, Article 7 of the Federal Law of July 3, 2016 N 290-FZ);
3) organizations and individual entrepreneurs that perform work and provide services to the public with the issuance of BSO to customers. However, when providing public catering services, they cannot refuse to use cash registers (Part 8, Article 7 of Federal Law No. 290-FZ of July 3, 2016):
- organizations;
- Individual entrepreneurs who have employees with whom employment contracts have been concluded.

For information on the stages of transition to the use of online cash register systems, see Letter of the Ministry of Finance of Russia dated July 18, 2018 N 03-01-15/50059.

2.1. Types of activities for which CCP may not be used
In paragraph 2 of Art. 2 of the Law on the Application of CCTs names the types of activities for which CCTs may not be used. In this case, an automatic device for payments should not be used (except for vending machines intended for sale in bottling drinking water) (Clause 8 of Article 2 of the Law on the Application of CCP). These types of activities include the following.

2.2. CCP for calculations in remote and hard-to-reach areas
Settlements in remote and hard-to-reach areas can be carried out without the use of cash registers if the following conditions are met (clauses 3, 8, article 2 of the Law on the use of cash register systems):
1) calculations are carried out in areas classified by regional authorities as remote and inaccessible. Exceptions are cities, district centers (except for the administrative centers of municipal districts, which are the only populated area of ​​the municipal district), urban-type settlements;
2) the buyer (client) is issued, upon his request, a document confirming the fact of payment. The document must contain the required details, as well as the signature of the person issuing it;
3) an automatic device for calculations is not used;
4) there is no trade in excisable goods.

2.3. Conditions for exemption from the use of CCT for pharmacies and separate divisions of medical organizations
To be exempt from the use of CCP, the following conditions must be met.

2.4. CCP when providing services to the public
Until July 1, 2019, it is possible not to use cash registers, issuing BSO instead, only when providing services to the public, that is, citizens, including individual entrepreneurs (part 8 of article 7 of the Federal Law of July 3, 2016 N 290-FZ, paragraph 4 of the Resolution Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 N 16 “On some issues of the practice of applying administrative liability provided for in Article 14.5 of the Code of the Russian Federation on Administrative Offenses for non-use of cash registers”).
Services to the public mean the following services:
named in the Collective Classification Group "Paid Services to the Population" based on OKVED2;
named in the Collective Classification Group “Paid Services to the Population” based on OKPD2;
not directly named in collective groups, but by their nature they are services to the population.
They cannot refuse to use cash register systems when providing public catering services (Part 8, Article 7 of Federal Law No. 290-FZ of July 3, 2016):
organizations;
Individual entrepreneurs who have employees with whom employment contracts have been concluded.
From July 1, 2019, it is possible not to use cash register systems when providing services to the public only on general grounds.

2.5. CCP in case of payment of UTII and when applying the patent taxation system
The procedure for switching to the use of cash register systems for UTII or PSN is the same as for other taxpayers.
However, for these persons, specific features of the use of cash registers are provided.
Individual entrepreneurs who use PSN may not use cash registers if the following conditions are met (clause 2.1 of article 2 of the Law on the use of cash register systems).
1. Individual entrepreneurs carry out types of business activities that are not classified as types of activities established by paragraphs. 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56, 63 p. 2 art. 346.43 Tax Code of the Russian Federation.
In particular, CCP may not be used in relation to such activities as:
- repair, cleaning, painting and sewing of shoes (clause 2, clause 2, article 346.43 of the Tax Code of the Russian Federation);
- dry cleaning, dyeing and laundry services (clause 4, clause 2, article 346.43 of the Tax Code of the Russian Federation);
- services of photo studios, photo and film laboratories (clause 8, clause 2, article 346.43 of the Tax Code of the Russian Federation);
- services for training the population in courses and tutoring (clause 15, clause 2, article 346.43 of the Tax Code of the Russian Federation).
2. The buyer (client) is issued (sent) a document confirming the fact of payment. The document must contain mandatory details.
From July 1, 2019, all UTII payers cannot work without a cash register.
Until July 1, 2019, provided that a sales receipt, receipt or other document confirming the fact of payment is issued at the buyer’s (client’s) request, cash register systems may not be used (Part 7.1, Article 7 of the Federal Law of July 3, 2016 N 290-FZ):
1) organizations and individual entrepreneurs - payers of UTII that provide services, with the exception of public catering services (clause 1, part 7.1, article 7 of the Federal Law of July 3, 2016 N 290-FZ);
2) individual entrepreneurs who apply PSN in relation to the types of activities specified in clause 3, part 7.1 of art. 7 Federal Law dated July 3, 2016 N 290-FZ;
3) individual entrepreneurs paying UTII (using PSN), who sell goods at retail or provide catering services in the absence of employees with whom employment contracts have been concluded (clause 2, 4, part 7.1, article 7 of the Federal Law of 03.07 .2016 N 290-FZ).
For information on the stages of transition to the use of online cash register systems, see Letter of the Ministry of Finance of Russia dated July 18, 2018 N 03-01-15/50059.
Important! Individual entrepreneurs selling retail goods or providing public catering services that do not have employees working under employment contracts, if such an agreement is concluded, are required to register a cash register within 30 calendar days from the date of its conclusion (Part 7.3 of Article 7 of the Federal Law of 03.07 .2016 N 290-FZ).
When selling a number of goods, it is mandatory to issue a sales receipt, regardless of whether the buyer requested it or not. Violation of this rule is subject to administrative liability.
2.6. Other reasons not to use CCP before July 1, 2019.
Until July 1, 2019, organizations and individual entrepreneurs may not use cash register systems (Part 4, Article 4 of Federal Law No. 192-FZ of July 3, 2018):
1) for non-cash payments with individuals who do not belong to individual entrepreneurs (except for payments using electronic means of payment);
2) accepting payments for residential premises and utilities, including contributions for major repairs;
3) offset and return of prepayment (advance payment);
4) when providing loans to pay for goods (work, services);
5) providing or receiving other consideration for goods (work, services).

About the new procedure for using CCP. Who can work without an online cash register? In our article we will tell you who does not need to use online cash registers.

Who is completely exempt from online cash registers?

The Federal Law “On the Application of Cash Registers...” dated May 22, 2003 No. 54-FZ defines a list of persons who are exempt from online cash registers on an ongoing basis, and the Federal Law dated July 3, 2016 No. 290-FZ establishes who is exempt from online cash registers. is temporary.

Let's present a list of persons who have the right not to use online cash registers and for whom this right is not limited by a time frame.

Online cash registers: who may not apply until 07/01/2018

In the table above we have provided a list of persons who are completely exempt from using online cash registers, as well as the conditions under which such exemption is provided.

But there are other organizations and individual entrepreneurs from the point of view of the transition to online cash registers who do not need to use new cash registers until a certain time.

Here is a list of people who do not need to use online cash registers until July 1, 2018. Although it would be more correct to talk here about the right not to use new cash registers. After all, if an organization or individual entrepreneur wants to switch to online cash registers earlier than the specified date, they can do this at any time.

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 there are more and more questions!

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:

1. UTII payers are individual entrepreneurs and LLCs, if they provide catering services, are engaged in retail trade and have employees;
2. 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!

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

These two groups will also switch to the general rules for the use of cash register systems from July 1, 2018: the first will have to install cash registers at the point of sale, the second will have to equip cash registers with cash registers.

1. 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 of 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 centers 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

At the 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 there is no need to transmit data electronically.

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, engaged in the retail sale of 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.

Important! 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.

• 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.

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!

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. 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.

It is not necessary to buy a 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.

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. 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.

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.

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

1. 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;
2. 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;
3. 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;
4. 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;
5. 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 contact your technical service center - for 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.

For the functioning of business, minimal government bureaucracy is only beneficial. One of the implementations of this approach is a situation when an organization does not need to acquire a cash register. After all, these are additional expenses and paperwork. So who can work without a cash register?

general information

So, is it possible to work without a cash register? Yes, but with a number of conditions. Both individual entrepreneurs (IP) and a number of organizations of different forms of ownership can work in this mode. But exactly who can work without a cash register? In what areas of activity is this possible? How is everything regulated from a regulatory and legislative point of view? These are all questions that deserve to be answered.

In which cases?

When is it permissible not to use this device? Here is a general list:

1. When services are provided to the population, which is accompanied by the issuance of strict reporting forms. This all must comply with the order determined by the government of the Russian Federation.
2. Due to the specific circumstances of the activity or the characteristics of the location during the activity.
3. When individual entrepreneurs and organizations are single tax payers. This can be claimed by entities that are engaged in a list of types of business activities established by regulatory documents. In addition, an individual entrepreneur can work without a cash register also when he uses a patent tax system. He is given the opportunity to make cash payments and use payment cards. In this case, only those who are not covered by the Tax Code of the Russian Federation can act.

What types of activities are exempt?

So, we know that the situation when individual entrepreneurs and LLCs operate without a cash register is quite real. But in what areas is this possible? Here's a short list:

1. Sales of printed materials and related products in special newspaper and magazine kiosks in cases where the share of periodicals in the turnover is not less than fifty percent of total revenue, and the additional assortment is approved by the competent authority.
2. Trading in securities, lottery and travel tickets, coupons for public transport.
3. Trade in exhibition complexes, markets, fairs and other areas designated for this activity. The exception includes only shops located on them, kiosks, pavilions, tents, auto shops, container-type premises and other similarly equipped places, which allow for the display and storage of goods.
4. Small retail peddling of non-food products from baskets, trays, hand carts. Even if they are protected from possible precipitation by canvas, frames, tarpaulin or covered with plastic film.
5. Selling bottled soft drinks and ice cream at kiosks.
6. Providing food for workers and children in educational organizations that provide training.
7. Sales of tea products in passenger cars, but only in the assortment approved by the federal government authority that deals with railway transport.

Other cases

But that is not all. Thus, the permitted areas also include:

1. Sales at the nominal value of postage stamps.
2. Trade in milk, kvass, vegetable oil, kerosene, live fish from tanks and vegetables and melons is scurrying.
3. Reception of waste materials and glassware from the population. The exception is scrap metal.
4. Sales of religious objects, as well as religious literature, provision of services in terms of holding ceremonies and rituals on the territory, which is provided to the relevant organizations for this purpose.

As you can see, the answer to the question whether an individual entrepreneur can work without a cash register, as in the case of legal entities, is positive.

Legislative points

So, we have already figured out who can work without a cash register. Now let's take a look at the regulatory issues. It should be noted that the enterprise's activities are highly bureaucratized. The situation is gradually improving, but rather slowly. So, for example, if an organizational structure or individual entrepreneur wants to deregister old cash registers, then starting from 06/01/2017 they do not need to go through bureaucratic hell. But if you want to modernize them, you will have to work with paperwork and government services. There are constant changes, which are often controversial. There is no need to buy a cash register; you can rent one. But you will have to purchase a fiscal drive, because it must be stored at the enterprise for at least five years. In general, many aspects are considered in Law No. 290-FZ. Additionally, you should pay attention to the explanatory letters of the Federal Tax Service. Another important point should be noted here. Although this is not very noticeable, there is now a campaign against drinking and consumption of alcoholic beverages. Therefore, companies and individual entrepreneurs involved in its implementation must have a cash register. Although it was not required before.

Trends of new times

On July 3, 2017, a law on online cash registers was adopted. What are they? At first glance, this is a completely ordinary mechanism. But its peculiarity is its connection to the global network. Therefore, you will have to enter into agreements with fiscal data operators. They will collect, store and transmit data to the federal tax system. Since this is a new matter, no one obliges us to use them. What can be said about this approach? In the future they will ask: can an LLC operate without a cash register, and the answer is quite likely, but why? Indeed, this implementation will allow honest individual entrepreneurs and legal entities to breathe easy and not worry about possible problems and unscheduled inspections. And those who snatch part of the income will have to deal with law enforcement officers. This is what the general scheme looks like in theory. How it will be implemented in practice remains to be seen.

Does it make sense to work like this?

Let's consider the situation using the example of an individual entrepreneur. We know that you can work as an individual entrepreneur without a cash register. But is this always justified? The use of plastic cards is gradually becoming more widespread, so at least you have to think about payment terminals. After all, it is potentially very likely that in ten to twenty years there will be virtually no cash payments. What is this for? The fact is that payment terminals are now often configured to work in conjunction with a cash register or even replace it. Therefore, if business is being conducted somewhere in the outback, then it is possible to do without them. But in modern cities with a population of more than 100 thousand people, this permissive approach is becoming a thing of the past. After all, if a person comes in who doesn’t have cash but has a plastic card, it’s not a fact that he will go to withdraw money. It is likely that he will simply turn to more advanced business entities.

FAQ

Let's look at a few of the most popular considerations regarding who can work without a cash register. So:

1. Is a cash register needed when using the simplified tax system? Yes, definitely.
2. Is it necessary for an online store to own a cash register? Yes, definitely.
3. Does an individual entrepreneur or limited liability company need to have a cash register? It all depends on the place and type of activity. You can get by with strict reporting forms. Although if there are a lot of clients, then filling out a bunch of papers will be problematic and even ineffective.
4. Does an individual entrepreneur need a cash register, what works on the patent tax system? No, you are allowed not to use it here.
5. If the activity of an individual entrepreneur is renting out his property, should a cash receipt be issued? No, this is not necessary.

Conclusion

It is impossible to say that we have an optimal and perfect interaction system. But what exists is an expression of modernity, albeit in a somewhat imperfect form. Therefore, if you don’t like something, then you need to help improve the situation and change your life for the better. In this case, through dialogue with the vertical of power. After all, instead of arguing, it is much better to look together for ways to solve the accumulated problems. And in the end, everyone will benefit from this.

Who can work without an online cash register? When can an LLC or individual entrepreneur operate without a cash register in 2018?

Who can work without an online cash register? When can an LLC or individual entrepreneur operate without a cash register in 2018?

Who can work without an online cash register in 2018 after the second edition of 54-FZ comes into force? Who should punch a check, and who is allowed to work without an online cash register. Let's look at this situation with practical examples.

We have already examined the question: In the article earlier. Now, let's figure out who should set up online cash registers!?

Since July 2017, the regime has been fully operational online cash register on Russian territory. First of all, you need to understand the fundamental difference between the old law and the new one, since it will be easier for you to perceive the information in this article.

According to the old 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment,” individual entrepreneurs had to take into account cash. According to the new law, accounting concerns not only cash, but also, in principle, all payments from individuals.

Can an individual entrepreneur operate without an online cash register (cash register) in 2018?

Before, please read the information below.

You are an individual entrepreneur (USN, UTII) and accept money by bank transfer from other organizations or individual entrepreneurs. Is it necessary to use cash register equipment and punch receipts in this case? In this case, you can work without an online cash register! As in the old law, so in the new one, if an organization or individual entrepreneur receives money by bank transfer, then the online cash register does not apply.

Do you need a cash register for a small store, restaurant, or boutique?

You have a cafe, shop, restaurant, boutique and you accept payments from clients by plastic card (acquiring). That is, clients come to you and pay for goods or services with a plastic card. This also includes corporate cards. If you are an organization or individual entrepreneur, then you can apply for a corporate card to your current account instead of a checkbook. According to general rules You NEED to punch a check a cash register must be installed.

Online cash register and online store

The client pays through the online store. Should an individual entrepreneur or organization buy a cash register? Shopping on the site, do I need to use cash register equipment? We don’t see real money! According to the new 54-FZ, in this situation Online cash registers are a MUST! Therefore, an individual entrepreneur or LLC must buy and register a cash register and work through it.

Using a cash register when calculating an issued invoice

If an individual entrepreneur or organization issues an invoice to its client, and he pays it at a bank branch. In this case, it is necessary to punch checks, and this is evidenced by the new 54-FZ (Article 1.2). That is, in this example, an individual entrepreneur or LLC is required to work with an online cash register and run sales receipts.

Do I need to use an online cash register when paying with an e-wallet?

The client pays from an electronic wallet. We include such services as Yandex Money, Webmoney, PayPal and many others. In this case, according to the legislator, it is necessary to use the cash register. Accordingly, we are obliged to punch checks.

Does a courier service need an online cash register?

When the client pays for the goods on the spot. What to do in this case? According to the law, cash register equipment is required and, moreover, you are required to give the employee another , so that the courier punches the check on the spot. Many companies use a trick - they punch out receipts in advance so as not to spend money on purchasing a mobile cash register. In this case, if the client refuses to pay, you are obliged to issue a refund check. If this situation occurs periodically, then the tax office will have questions and will ask you to confirm this refund.

How to legally work without a cash register (video)

Do you need an online cash register when working through a payment agent?

There is 103-FZ “On the activities of accepting payments from individuals carried out by payment agents.” A payment agent is a third-party organization that, on your behalf, accepts money from individuals. They do not provide any services, although they may provide some related services. In this case, when working with a payment agent, There is NO NEED to punch checks! The payment agent will do this for you.

The above are rules and there are exceptions to them. According to this legislation, there are two of them: temporary (until July 1, 2018) and permanent!

Who can work without a cash register in 2018?

A temporary exception applies to those who, before the new edition of 54-FZ, could not use an online cash register in their work. These are LLCs and individual entrepreneurs located on the patent taxation system, on the imputed taxation system, enterprises and organizations that provide services to the population and conduct vending trade (trade in vending machines).

Permanent exceptions are exceptions expressly stated in the new 54-FZ.

Who can work without an online cash register? Officially, according to 54-FZ, can they work without cash registers (cash registers)?

According to 54-FZ, the following entrepreneurs engaged in the services listed below can officially work without an online cash register.

• provision of household services;

• provision of veterinary services;

• provision of repair, maintenance and washing services for motor vehicles;

• provision of services for the provision of temporary possession (for use) of parking spaces for motor vehicles, as well as for the storage of motor vehicles in paid parking lots;

• provision of motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs who have the right of ownership or other right (use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services;

• retail trade carried out through shops and pavilions with a sales floor area of ​​no more than 150 square meters for each trade facility;

• retail trade carried out through the objects of a stationary trading network that does not have trading floors, as well as objects of a non-stationary trading network;

• provision of public catering services carried out through public catering facilities with an area of ​​the customer service hall of no more than 150 square meters for each public catering facility;

• provision of public catering services provided through public catering facilities that do not have a customer service area;

• provision of temporary accommodation and residence services by organizations and entrepreneurs using in each facility for the provision of these services the total area of ​​premises for temporary accommodation and residence of no more than 500 square meters;

• provision of services for the transfer of temporary possession and (or) for use of retail spaces located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as public catering facilities that do not have a customer service area;

• provision of services for the transfer of temporary possession and (or) use of land plots for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities.

The list is small. If you don’t see yourself on this list, then you need to use cash register equipment!

Who is switching to online cash registers (video)