Cash registers for individual entrepreneurs: price and registration. Is a cash register required for sole proprietorship? Why do we need an online cash desk - new equipment and a new law

The introduction of online cash registers began back in 2014, when, during the experiment, the Federal Tax Service introduced a new generation of cash registers connected to the Internet in Moscow and the region, in Tatarstan and the Kaluga regions.

The experiment was considered successful, therefore, on June 14, 2016, the State Duma adopted amendments to the law on cash registers (54-FZ on the use of cash registers from 07/01/2016), which significantly tightened the requirements for cash registers. From this article, you will learn which cash registers in 2018 for individual entrepreneurs should be used when making settlements with customers.

Who is obliged to use the new cash registers

Cash registers in 2018 are required to use more entrepreneurs, but the changes will be gradual. Is it necessary cash machine for individual entrepreneurs working on PSN and on the new year? How long do you need to connect? Which of the payers of the simplified tax system and OSNO in 2018 can still work without a cash register?

In this table, we have collected information on the timing and categories of taxpayers who are required to install a new type of cash desk.

Please note: from March 31, 2017, sellers and others are required to use cash registers on common grounds, regardless of the taxation regime, including in the field of public catering.

The new law not only established a KKM, but also a list of organizations and individual entrepreneurs who still have the right not to use a cash register when making cash and card payments (Article 2 of Law No. 54-FZ of 05/22/03):

• sale of newspapers, magazines and related products in kiosks, provided that at least half of the turnover is newspapers and magazines (revenue accounting for this group of goods must be kept separately);
• sale of securities;
• sale of tickets and coupons for travel to public transport if it is produced in the cabin of transport;
• catering services for employees and students of educational institutions, if they are provided during training sessions;
• trade in retail markets, fairs, exhibition complexes (with the exception of such trading places, as shops, pavilions, kiosks, tents, auto shops, containers), except for the sale of non-food products, approved by the Government of the Russian Federation;
• sale in kiosks of ice cream and non-alcoholic drinks in bottling;
• trade in kvass, milk, vegetable oil, live fish, kerosene from tankers;
• seasonal sale of vegetables, fruits, gourds and gourds;
• peddling trade in food and non-food products, except for those that require certain conditions of storage and sale;
• acceptance of glassware and waste materials from the population (except for scrap metal, precious metals and precious stones);
• realization of products of national art crafts by the manufacturer;
• repair and coloring of footwear;
• production and repair of metal haberdashery and keys;
• plowing gardens and sawing firewood;
• services for the supervision and care of children, the sick, the elderly and the disabled;
• porter services at stations and ports;
• rental of housing by an individual entrepreneur, if it is his property;
• pharmacy organizations located in rural areas.

In addition, organizations and individual entrepreneurs conducting settlements in remote or hard-to-reach areas (except for cities, regional centers, urban-type settlements) may not use cash registers if these settlements are indicated in the list approved by regional authorities. By order of the Ministry of Communications of Russia dated December 5, 2016 No. 616, it is allowed to use old models of cash registers in settlements with up to 10,000 people instead of online cash desks.

But even when the activities of an entrepreneur fit into these exemptions, they do not apply if excisable goods are traded or when applying automatic devices for settlements (vending machine). Without any reservations, cash payments without a cash register are provided only for the sale of objects of religious worship (religious literature) and the provision of services for religious rites and ceremonies.

How online checkouts work

An additional difficulty in introducing the new procedure is related to the fact that online cash registers operate on a completely different principle than cash registers with a fiscal drive. Cash registers with data transfer to the tax office send information about each purchase made in real time to the FTS server. Moreover, at first this information from the online cash desk is transferred to an intermediary - a fiscal data operator (OFD).

After receiving them, the intermediary sends a confirmation that the sales data has been accepted and the receipt has been assigned a fiscal attribute. Without confirmation of the operator, the check will not be generated. Further, the OFD transmits information about the payments made to the IFTS, where it is accumulated and systematized in a special data storage system.

In addition, at the request of the buyer, who will leave his data, the seller is obliged to send him an electronic receipt. If the buyer, having compared the details of a paper check and an electronic check, finds a discrepancy between them, he can report this to the tax office, and an audit will be carried out on this fact.

New Internet-connected cash registers have already been operating since July 2017 in many retail outlets, and quite successfully. But, as practice has shown, it immediately paralyzes the work of millions of sellers. But after all UTII and PSN payers start using CCP, the number of online cash registers will be almost 3.5 million units.

It is also necessary to add here those who are now providing services to the population, issuing them printed forms of strict accountability (BSO). From July 2019, for the issuance of BSO, it will be necessary to use a new automated system, which is also recognized cash register equipment. Whether cash register manufacturers and fiscal data operators will be able to ensure the smooth operation of these devices is a big question.

In total, online cash registers in 2018 must:

• transmit information about the purchase in real time to your operator;
• generate checks for in electronic format;
• provide printing of fiscal documents.

How much does it cost to install new equipment?

Of course, entrepreneurs are concerned about the question - how much does online checkout and its service for IP? Here it will matter how much the existing KKM corresponds to the ability to install a new one. software and fiscal device. If the model of the cash register allows, then you can simply upgrade it, while spending from 10 to 15 thousand rubles. The purchase cost new technology is from 25,000 rubles and more.

Please note: you need to buy new devices only from the list of models approved by the Federal Tax Service. CCP sellers are interested in its implementation, so do not take their word for it that a particular model is included in the list of the Federal Tax Service. See for yourself.

However, the matter will not be limited to the costs of acquiring or upgrading cash desks. The entrepreneur will have to pay for the services of high-quality Internet communications at the rates of his provider, as well as the services of a fiscal data operator.

Please note that OFD must also be selected only from the official list. The lowest tariffs of operators for the first year of service are 3,000 rubles, in subsequent years the price will be higher - up to 12,000 rubles for one device. Accordingly, the total cost will depend on how many cash registers the operator will connect to. Besides, new cash register must be registered with the IRS. This can be done through OFD (2,000-3,000 rubles) or for free on the website tax service if you already have an electronic signature.

*(free if you already have a digital signature or from 3 thousand if you want to order an electronic signature)

Total minimum costs for one year of operation of new cash desks will be from 25 thousand rubles for one device, provided that you do not buy it, but upgrade the existing one.

We can offer 1C-Start users preferential terms for maintaining an account in the most modern and fastest bank for business: Tinkoff Bank. For new IPs only. You just need to leave your contact details in the form and the manager will immediately call you back, answer all your questions and come to you to open an account

Penalties for violating legal requirements

In addition to all these tightening to the technical characteristics of KKM and a significant expansion of the categories of entrepreneurs obliged to issue cash receipt, the law raised the amount of fines for individual entrepreneurs under Article 14.5 of the Code of Administrative Offenses of the Russian Federation:

• non-use of cash registers - from ¼ to ½ of the purchase amount, but not less than 10,000 rubles;
• repeated violation, if it is proved that KKM was not used in calculations for purchases of more than 1 million rubles - an administrative suspension of the activity of the individual entrepreneur for up to 90 days;
• the use of old-style cash desks or violation of the procedure for their registration / re-registration - a warning or a fine of 1,500 - 3,000 rubles;
• refusal to issue a paper check to the buyer or send it in electronic form - a warning or a fine of 2,000 rubles.

Let's summarize - is a cash register needed for individual entrepreneurs and in what situations:

1. For individual entrepreneurs on the simplified tax system, OSNO, ESHN, the requirement to work only with a new type of cash register entered into force on July 1, 2017.
2. Individual entrepreneurs working in the field of trade and catering on PSN and UTII and without employees are not required to connect to this system in 2018. For them, this deadline is July 1, 2019.
3. The same transition period - July 1, 2019 - is also set for those who provide services to the population (except for catering) with the issuance of a BSO on any taxation system.
4. Before buying or upgrading the device, make sure that the model is included in the list of the Federal Tax Service.
5. Enter into an agreement for the provision of services only with those fiscal data operators that are listed on the official website of the tax service.
6. List of categories of taxpayers for which new order does not apply, is specified in Article 2 of the Law "On CCP" No. 54-FZ.

Why do you need an online checkout? How does the system for automatically sending data to the Federal Tax Service work? Who needs to install new equipment? Laws on KKM for LLC and individual entrepreneurs.

Why do you need an online checkout? This is a device that sends information to the tax authorities via the Internet. The new system is designed to reduce the risk of non-payment of taxes and simplify the interaction between business and regulatory authorities.

Since 2017, all entrepreneurs who use cash registers are required to use new equipment, the relevant law has already been adopted and entered into force. The document was signed by the President in July 2016.

The law provides for a gradual transition to new equipment. As for the question of how such a cash desk works, data transfer will require a stable Internet connection. Some cash registers can be improved, and some entrepreneurs will have to purchase new equipment.

New cash registers: main changes in legislation

The law obliges LLC and individual entrepreneurs to use new equipment. Devices with fiscal accumulators data will allow tax authorities receive data automatically. Information about completed sales will be transmitted through OFD, operators of fiscal data online. Legislators believe that such an algorithm of work will simplify the interaction between business and the tax authorities, and reduce the risks of tax evasion.

Maintenance and installation new KKM employers pay for themselves. Depending on the model of the existing equipment, it will be possible to upgrade the device or purchase a new one.

Entrepreneurs have several months to switch to new equipment. So, until February 2017, organizations are not required to report to the tax office through OFD. View transition details and read full text law can be found on the official website of the Federal Tax Service.

The procedure and rules for the transition are as follows:

Until the beginning of February, you can work on old equipment, including deregistration or re-registration. Up to this point, it is still possible to register a conventional cash register under the 2016 rules.

In the period until July 2017, it is allowed to use ordinary cash registers for earlier established order. But you can only register online. Before this period, the entrepreneur must conclude an agreement with the OFD.

Later than July, only modern devices are allowed. There are exceptions for businesses that do not have technical feasibility transition to new system data submission. The list of exceptions is established by local authorities separately for each region.

As for organizations that had the right to provide services and not use cash registers, this right is reserved for them until July 2018.

All those who were required to use CCPs must switch to new equipment in accordance with the established procedure. This applies to how retail and small businesses, and large enterprises, as well as other organizations that make payments using KKM (services for the sale of tickets, bus stations and others).

Market situation: what will change for the consumer?

The tax service reports that the innovations will improve the quality of service and will allow to control the observance of consumer rights. When paying, the seller will still provide the buyer with a cash receipt or a paper reporting form. Less violation of consumer rights in the trading market can be expected.

Fines and sanctions

Penalties are provided for the sale of goods without an online checkout. If the offense is committed for the first time, then a fine is imposed on the official and amounts to 50% of the proceeds, but not less than 10,000 rubles. For LLCs, the sanctions are larger: up to 100% of revenue.

In case of repeated offenses, it is possible to impose a ban on the position held for officials or a temporary suspension of the organization's activities for up to 3 months. Such strict measures will be applied only to those who have earned more than 1 million rubles during the period of work without online classes. As for the rest, clear rules for penalizing repeated violations have not yet been developed.

Also, administrative penalties are imposed on organizations that have not registered online cash desks, organizations that use cash desks without a fiscal drive and commit other similar violations.

Exceptions for rural areas

The transition program provides exceptions for organizations that do not have an objective opportunity to connect or use new equipment. A specific list of such enterprises is established by local authorities, separately for each region. The list includes remote outlets in countryside. Entrepreneurs are required to use cash registers with fiscal drives, but may not connect them to the Internet. Data verification by the Federal Tax Service will take place annually.

The updated federal law requires entrepreneurs on the simplified tax system to switch to new level financial communication with clients - online cash desk for individual entrepreneurs. From 07/01/2019, almost all entrepreneurs must use such devices, regardless of the form of registration and the scale of the business. Whether you sell wholesale, retail or online, you have to follow the law.

Go to new version without fail, not only those who have already had the old type of CCA installed. Some individual entrepreneurs, who were allowed by the old law to do without a cash register, are subject to the new law and are required to buy an online cash register, including for individual entrepreneurs on the simplified tax system.

The use of online cash registers for individual entrepreneurs on the simplified tax system

If earlier individual entrepreneurs independently decided whether to install cash registers or not, now the law equalizes everyone. The installation of a CCA is mandatory for all categories of IP on the simplified tax system and organizations of any form of ownership, with the exception of a special group of entrepreneurs whose activities are subject to exceptions. We will consider this group separately. So that the process of switching to new equipment does not cause difficulties, the law provides for a phased transition period for the use of online cash desks for individual entrepreneurs on the simplified tax system.

The law regulates that it is required to install cash desks operating in real time:

• registered individual entrepreneurs (OSNO and USN);
• new IP (OSNO and USN);
• owners of CCP;
• UTII or PSN payers.

Installing an online cash register is needed when carrying out various payment transactions. The provision of services is confirmed by a fiscal receipt, which is automatically generated and issued to each client in paper or electronic form.

Switch to online checkout? We will select a cash register for individual entrepreneurs in 5 minutes.

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Deadline for the transition of the IP USN to the online checkout

Federal Law No. 290 of 07/03/2016 provides that alcohol sellers had to connect to the fiscal data transmission system by the end of March 2017. The rest of the IP on OSN and USN had to complete the refurbishment outlets by July 1, 2017.

Individual entrepreneurs on the simplified tax system, individual entrepreneurs on UTII and PSN, who have difficulties with installing and connecting online cash registers due to special circumstances, received a delay, but must connect an online cash register for individual entrepreneurs on the simplified tax system before July 1, 2018. Certain types of business, according to Article 2 of 54-FZ, are completely exempted by law from the installation of fiscal equipment.

When an online cash register is not required for individual entrepreneurs on the simplified tax system 2018

There is a list of organizations and individual entrepreneurs on the simplified tax system, according to which the question of whether an online cash desk is needed in their activities was especially debatable. As a result, an exception was made for the use of CCA due to the specifics of the activity and special circumstances. The category includes:

• pharmacies and first-aid posts in villages and villages;
• entities involved seasonal trade without a stationary outlet;
• companies that carry out financial settlements exclusively through Internet banking;
• religious organizations.

In addition, small points operating in areas without access to the Internet and small Retail Stores issuing a strict reporting form.

Penalties for trading without an online cash desk

The transition of the IP USN to online cash registers is a technically complex process, but if the law applies to activities, you cannot ignore it and not install equipment. This will lead to penalties equal to half of the proceeds, but not less than 10 thousand rubles.

If the cash register is incorrectly registered or the rules for its operation are violated, the fine will be up to 3 thousand rubles. If the seller does not satisfy the client's request to provide an electronic copy of the check, the fine will be 2,000 rubles.

Work without a cash register or on KKM old sample is subject to a fine of 25 - 50% of unaccounted revenue, but not less than 10 thousand rubles.

If the CCA has not passed registration verification or is not registered due to technical errors, a fine of up to 3 thousand rubles is provided

How to choose an online cash desk for IP on the simplified tax system

Online cash desk is a new phenomenon for domestic business, but there are already many varieties. To choose the right online cash desk for IP on the simplified tax system, check out the main characteristics that are important in a new generation of cash registers.

Mobility. Most models operate from stationary power sources. If a commercial activity associated with constant traveling from client to client with the need to knock out a check upon receipt of the goods, a mobile cash desk is suitable.

throughput. A guideline for the selection of CCA can be the flow of customers who are served on average per day. If the flow of customers is large, and you have several cash desks that work in intensive mode, choose equipment with high-speed receipt printing. Simpler models are better suited for points with highly specialized goods, where there are no queues. Online store owners can install cash registers that do not issue checks, but are connected to common system to inform the client and the tax office about all transactions.

Internet connection. A stable internet connection is required for data transfer. Mobile CCA requires an Internet modem, others can use cable Internet or a wireless Wi-Fi connection.

Base of goods. Pay attention to the amount of memory of the cash register: the more items of goods or services you provide, the more memory should be in the device.

Convenience for the cashier. The lineup represented by push-button cash registers and with a touch interface. The first option is more familiar, and the second one saves time and increases the speed of processing financial transactions.

Optional equipment. One CCA is not always enough for a full-fledged customer service. Scales, barcode scanners, terminals for bank cards, UTM-modules, etc. Choose a model with all the necessary connectors or buy a KKA already equipped with the necessary equipment.

You can buy a CCA with an Internet connection in our store. We provide technical support for all cash registers, set up an online cash register individually for each client, help to register with the Federal Tax Service and connect to the OFD.

In order not to overpay, an individual entrepreneur on the simplified tax system, when buying an online cash register, must first assess the scale of the business and required power equipment, and then compare with the characteristics of the proposed models. Sometimes it is more profitable to take a CCA complete with additional terminals than to buy devices separately. Worth paying attention to functionality cash registers for real-time operation and in case of communication failures.

We will select a cash desk for individual entrepreneurs on the USN, install and configure in 1 hour.

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Registration procedure

Since 2017, it’s easy to buy an online IP cash desk on the simplified tax system and immediately start using the device by own will it is forbidden. First, the device must be registered with the fiscal service manually or remotely - from personal account on the website of the tax office.

To activate the online financial data transfer service, you need to conclude a special agreement with an Internet operator and obtain an EDS. To do everything right, stick to the following plan:

1. Buy a new KKA.
2. Purchase a fiscal data drive.
3. Sign an online data transfer agreement with an authorized registrar.
4. Submit an application for registration of CCA in the tax service.
5. Obtain a registration number for fiscal equipment.
6. Enter the data about the organization and goods into the memory of the device.
7. Generate the first trial online report and send it to the tax office.
8. Get confirmation of registration of the cash register in the online system.

In our company you can purchase a new type of CCA with a turnkey service - with installation, connection, recommendations for work and after-sales service throughout the entire period of operation.

The new law 54-FZ "On the use of cash registers" has significantly changed the state of affairs in the business sector. In this regard, many questions arise:

Who needs to install a cash register urgently?

Who else can delay this?

Does the need to purchase online cash desks depend on which taxation system is chosen or not?

First of all, it should be noted that the form of ownership of the company is not a determining criterion for the installation of new cash desks. Both individual entrepreneurs and limited liability companies are now required to use , which, unlike their predecessors, transmit data from checks via the Internet to a fiscal data operator (OFD), which then forwards them to the tax office.

Before the introduction of the new law, an entrepreneur on the “imputation” could decide for himself whether he needed a cash desk. If he installed it, it was only for internal control and accounting. It was possible to confirm purchases, for example, with sales receipts.

Who was given a deferment to install an online cash register?

According to the law, there are still a number of organizations that are exempt from using online cash registers. The list of such organizations and the requirements for them are detailed in the second article of the law. Let's name a few. These include entrepreneurs who:

• sale of magazines and newspapers, securities; tickets in public transport; goods on trains; ice cream in kiosks and soft drinks in bottling;
• trade in markets, fairs and other areas adapted for sales;
• reception of glassware and waste materials;
• provision of food for students and employees of educational institutions;
• supervision and care of children, the sick, the elderly and the disabled;
• provision of porter services at railway stations, bus stations, ports and airports;
• services for plowing and sawing firewood;
• rental by the owner of housing;

Online cash desk for the sale of alcohol

Online cash registers for those who provide services

Until July 1, 2018, entrepreneurs who provide services to the public, regardless of the taxation system, may not install online cash desks. But at the same time, they must issue a strict reporting form (BSO) to the buyer.

From July 1, all organizations providing services will have to switch to new form BSO. Forms will have to be issued by a special device, which will essentially become a kind of online cash register. New SSOs will also be sent to the tax office in real time.

Online cash registers and acquiring

Payment by acquiring (non-cash money transfer made using a plastic card) is the same technique Money. And this means that you need a cash register that complies with current legislation. Therefore, all of the above innovations are applicable to acquiring as well.

The process of implementing an online cash register for stores consists of 3 main steps:

1. buy a new type of cash register;

2. decide on the OFD and conclude an agreement with them;

3. choose reliable software.

Litebox software and specialized equipment easily meets the requirements of the new legislation:

uninterrupted data exchange with OFD

printing new details in the check

sending electronic checks at the request of buyers by e-mail or SMS messages to the phone.

It is difficult to imagine a modern store without a cash register. The very idea of ​​using devices that allow calculating and accounting for transactions appeared more than a hundred years ago, at the same time the first devices were invented, which became the basis for the emergence of modern cash registers. Moreover, receiving a check is a kind of guarantee for the buyer. It is clear that the check can be written out manually if the buyer requires it, but still, a check issued by a cash register looks more convincing in the usual minds of buyers. And for accounting departments in various organizations, only cash register receipts are valid confirmation of a purchase or service rendered. A check is a kind of contract of sale.

The issue of abolishing the use of cash registers has been raised in our country more than once. And in 2009 The State Duma nevertheless adopted in the third reading the law on the use of cash registers by small businesses. The document says that individual entrepreneurs and organizations that are single tax payers can make cash payments without the use of cash registers. At the same time, according to the document, the buyer has the right to demand a check, receipt or any other document confirming the acceptance of money for the relevant goods. The document must indicate: the name of the product, the date of its issue, serial number, name of the organization or full name individual entrepreneur, TIN of the taxpayer, the number and name of the purchased goods, the amount of payment, the position and full name of the person who issued the document and his signature. Refusal to issue such a document - administrative liability in the form of a fine in the amount of 1.5-2 thousand rubles for citizens, 3-4 thousand rubles for officials and 30-40 thousand rubles for legal entities. Therefore, a check in this sense is the most optimal document.

But there is no ban on the use of a cash register, so each entrepreneur has the right to decide whether to use a cash register or not. Of course, the operation of the cash register entails some costs. For example, the minimum price Maintenance cash register per month - 600 rubles. Once a year, the cash register must be examined - this is 150 rubles. Once every 13 months, the electronic block in the cash register must be changed. control tape protected (EKLZ). Each opening of the cash register entails the installation of a seal-stamp - this is about 200 rubles.

There is still no consensus on whether the abolition of cash registers will help the development of small and medium-sized businesses. Most argue that the abolition of cash registers will lead to loss of control over sellers, loss of time filling out checks by hand, and the inability for the buyer to prove his rights in the event of a defective product. Therefore, it remains to be hoped that