Online cash register for individual entrepreneurs with a patent in 2018

The new version of Law 54 Federal Law has quite radically changed the rules for using online cash registers for individual entrepreneurs working on the patent tax system.

All entrepreneurs on the patent are actually divided into 3 groups. Some must use CCP from July 2021, others were given a deferment until 2021, and still others were exempted from using CCP.

Let's figure out who and when to use CCP.

Do you need an online cash register for a patent in 2021?

From July 2021, all individual entrepreneurs working in the field of catering and trade are required to use online cash registers if they have employees. The rest were given a deferment, and some entrepreneurs were completely exempted from using cash register systems.

In 2021, cash registers for individual entrepreneurs on a patent are mandatory for businessmen engaged in:

provision of cosmetic or hairdressing services;
repair or maintenance of radio-electronic equipment, household machines and appliances, watches;
manufacturing of metal products;
repair of vehicles, motorcycles;
transportation of goods or passengers;
provision of veterinary services;
conducting sports training;
hunting management;
rental of property;
sport or commercial fish farming and fishing;
repair of computers and communications equipment.

This rule applies to medical and pharmaceutical activities, but a license is required to carry them out.

The requirements for the availability of an online cash register for individual entrepreneurs on a patent apply from this date to entrepreneurs without hired personnel engaged in retail trade through stationary facilities with a sales area of 50 square meters or more. The same applies to trading without halls and through a non-stationary network.

Businessmen working in the catering industry at PSN should use cash registers if the hall for serving visitors has an area of up to 50 square meters or there are no such halls at all. The use of a cash register is mandatory when carrying out vending.

Important! Until July 1, individual entrepreneurs could issue BSOs instead of checks. After switching to online cash registers, be sure to generate receipts using the new equipment.

Who is required to use CCP from July 2021

Individual entrepreneurs who use the patent tax system, have employees and work in retail trade or public catering must use online cash registers from July 2021.

Here I would like to raise the issue of relatives helping individual entrepreneurs.

Retail store or catering. The patent was purchased by the husband, and the wife is behind the counter. Or there is a wife standing at one retail outlet. and in the other the husband. Do I need to register relatives as employees?

This issue is now very relevant for individual entrepreneurs in retail and catering. After all, this is not only a question of whether an employment contract has been drawn up or not. This is a question whether this individual entrepreneur is obliged to use the cash register or not.

There is a lot of talk and speculation on this topic on the Internet. Of course, the tax office will insist that if someone helps an individual entrepreneur, then this is an employee. Especially if this relative is behind the counter. Any sale is the conclusion of a transaction, the conclusion of a retail purchase and sale agreement. And no one, except the individual entrepreneur himself and his employees, whose job responsibilities include trading, has the right to trade or enter into transactions.

A relative can help move goods from the warehouse, clean the sales floor, and write price tags. But behind the counter there must be the individual entrepreneur himself or his employee - the seller.

Therefore, my advice is that if a relative is behind the counter, he should be registered as an employee and then use the cash register system now. In this case, the check must bear the name of the cashier - the person who punched the check.

And no amount of talk about joint property or family business will help here.

Which individual entrepreneurs on PSN are entitled to a deferment

Due to certain difficulties that accompany the introduction of new control equipment, bill No. 682709-7 was adopted, which involves introducing some changes to the procedure for switching to online cash registers for entrepreneurs on PSN. We are talking about providing certain categories of individual entrepreneurs with benefits in the form of postponing the implementation of cash register systems to July 2021.

In accordance with the latest legislation, preference is given exclusively to businessmen without hired personnel who sell goods of their own making, perform work or provide services, for example, tutoring.

Along with the postponement, some clarifications were introduced:

The general settlement system includes the movement of funds in cash, non-cash and electronic formats, advances and overpayments, and exchange of goods.
Individual entrepreneurs specializing in educational, housing and communal services, security services have the right to issue a single cashier's check in the event of receiving or returning an advance payment, if such payments are made in one calendar month, and the check is transferred to the tax office in five days.
Entrepreneurs offering services in the field of resource supply and housing and communal services to citizens have the right to provide a single check with a limited list of details. Organizations are allowed to issue such checks upon request.

A deferment for online cash registers allows entrepreneurs to prepare for work in a new format.

PSN, catering and alcohol

PSN can be used by individual entrepreneurs carrying out business activities in the provision of public catering services through public catering facilities with an area of the customer service hall of no more than 50 square meters. m for each catering facility. This is established by subparagraph 47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation. Public catering services do not include services for the production and sale of excisable goods specified in subparagraph 3 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation (subparagraph 13 of paragraph 3 of Article 346.43 of the Tax Code of the Russian Federation). Subparagraph 3 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation recognizes as excisable goods alcoholic products (vodka, liquor, cognac, wine, fruit wine, liqueur wine, sparkling wine (champagne), wine drinks, cider, poiret, mead, beer, drinks, made on the basis of beer, other drinks with a volume fraction of ethyl alcohol of more than 0.5%.If excisable goods purchased for subsequent sale, listed in subparagraph 3 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation, are sold through a public catering facility, as in the manufacturer’s packaging and packaging, and without such packaging, then such business activity relates to public catering services, in respect of which PSN may be applied. Thus, individual entrepreneurs carrying out business activities in the provision of public catering services (including the sale of purchased alcoholic beverages) through public catering facilities with an area of the visitor service hall of no more than 50 sq. m, can use PSN. The Russian Ministry of Finance clarified this in a letter dated 02/05/2015 No. 03-11-12/4619. The department provides similar explanations in letter dated May 4, 2016 No. 03-11-12/25886.

Cash desk for individual entrepreneurs without employees

The relaxation in the form of postponing the installation of new cash desks is valid only for businessmen belonging to the listed categories and working in the patent system without employees. If during the validity period of the patent the individual entrepreneur does not conclude employment contracts, then a deferment applies to him.

But if at least one employee is hired during this time, the businessman loses the right to preference. He is obliged to install an online cash register in the next 30 days. This also applies to working through vending machines without employees.

Modular cash register for individual entrepreneurs on a patent

We have developed Modulkassa. This is an online cash register for small businesses that meets the requirements of Federal Law 54: it prints fiscal receipts and stores sales data.

Modulkassa helps entrepreneurs control the work of the company. For example, you own a chain of coffee shops. The cash register keeps records of coffee shops: how much the coffee shop earns, what goods are sold out, and what customers do not take. You can control the work of cashiers: create an account for each and receive a daily report.

The cash register sends a report on the closed shift: opening and closing times, information on each receipt sold and all cash transactions. The report comes by email or from a bot in Telegram.

Selecting a CCP for a patent

To choose an online cash register, you should take into account the specifics of doing business. If an entrepreneur works in the market, a model with a built-in battery and a wireless Internet connection will suit him. In a stationary store serving a small number of customers, inexpensive modifications are relevant. Entrepreneurs also have access to acquiring services, for example, from Vozrozhdenie Bank.

Important! For entrepreneurs with a patent, ready-made kits equipped with a trade automation program are convenient.

The main parameters influencing the choice of cash register are:

Equipment throughput is the number of checks that can be processed per minute.
Mobility - traveling trade or selling goods in an online store with payment on delivery requires the use of portable equipment.
Internet access is a mandatory function, since all information about calculations must be transmitted to tax authorities through the OFD. However, the connection itself can be cable or wireless.
Controls can be push-button or touch.
The volume of the product base is the number of loaded product cards with the possibility of grouping by assortment or type.

Sellers of alcoholic beverages need cash desks with EGAIS with the UTM module. Each cash register has the functions of Internet connection and receipt printing, but there may be additional options. For example, some models allow you to scan barcodes, print price tags, monitor sales and keep records. Using the cash register, you can cancel the payment if necessary.

Important! Regardless of the type of cash register chosen by the entrepreneur, the equipment must be officially entered into the register. In the Russian Federation, the use of only such CCPs is allowed.

How to use CCP when selling alcohol

From March 31, 2021, the obligation to use CCP extended to individual entrepreneurs who sell beer at retail, regardless of the place of sale (store or public catering). This requirement, established by paragraph 10 of Article 16 of the Federal Law of November 22, 1995 No. 171-FZ, applies to all sellers of alcoholic beverages without exception. In particular, those who use PSN. The Ministry of Finance of Russia reports this in letter dated March 31, 2017 No. 03-01-15/19106. From July 1, 2021, all cash register equipment they use must comply with the new procedure and ensure the transfer of sales data to the Federal Tax Service through the OFD.

Installing a cash register

To fully and correctly use the online cash register, an entrepreneur on PSN must:

Purchase new cash register equipment or modify existing ones.
Enter into an agreement with the fiscal data operator and register in your personal account.
Register the cash register with the Federal Tax Service.
Register the equipment.
Enter the data from the check in your personal account on the Federal Tax Service website.
Check the availability of information about the cash register in your OFD personal account.

If you have an electronic signature, an agreement with the OFD can be drawn up through the operator’s website. Here you need to register your account. An electronic digital signature will also be required for online registration on the Federal Tax Service website. This is done in the “Cash register equipment” subsection, where there is a special item.

To register, you need to fill out an application, indicating the details of the OFD, the details of the owner of the cash register, Taxpayer Identification Number, information about the model and number of the equipment, the serial number of the drive and the installation address. The scope of application of the cash register is also indicated. Some time after sending the application, the tax office will assign the required number to the online cash register, which will be reflected in your personal account.

Next, the device is configured. You need to find the “Settings” item, select “OFD” and “Registration”. Here you will need to enter the user's details, including TIN, installation address and number received from the Federal Tax Service. Additionally, the tax regime and the name of the operator with whom the agreement is concluded are noted. After completing the procedure, the cashier will print a receipt confirming registration.

The data from this check must be entered in your personal account on the Federal Tax Service resource. This concerns the check number, the exact time of its printing and the fiscal indicator. As a result, a card appears on the tax authorities’ website with information about registering a specific cash register.

Important! If problems arise when installing or registering a cash register, it is better to take the advice of a professional.

When cash register equipment is not needed

Parliamentarians have fixed a list of areas in which it is not necessary to use CCP. Article 2 of Law 54-FZ lists the following types of activities:

retail trade in bulk, bottling or delivery;
distribution of newspapers, magazines, printed materials;
acceptance of secondary raw materials and packaging from the population;
services of nannies, nurses, educators, porters;
sale of religious objects, etc.

The condition for exemption from the obligation to use cash registers is the refusal to use vending machines and sell excisable products.

Entrepreneurs operating in remote or hard-to-reach areas are limited to the autonomous cash register model. Territories must be included in regional lists. Participants in non-cash and electronic payments are not required to use cash registers. The condition is to accept payments from legal entities or entrepreneurs.

How much will it cost

The cost of an online cash register consists of two types of costs: one-time and permanent. The first category includes the costs of purchasing equipment or upgrading an existing cash register. A new cash register that meets legal requirements costs from 20,000 rubles.

Upgrading means installing a module for Internet connection, a fiscal drive and a special electronic board. After these steps, the equipment will also need to be re-flashed. All these services cost an average of 25,000 rubles.

Fixed costs for an online cash register include payment for the Internet (about 1,000 rubles per month), office data services (about 3,000 rubles per year), and storage drive upgrades (about 8,000 rubles per year).

Thus, in the first year, the cost of CCP will be from 43,000 rubles, in the future - about 23,000 rubles per year. If the entrepreneur does not have an electronic signature, another 1,500-3,000 rubles will be added to the costs for its registration.

Important! In an online cash register, you need to change the drive annually, but there are also models designed for 36 months.

What else

Until February 1, 2021, individual entrepreneurs using PSN (with the exception of those who trade in excisable goods) may not print on the check and not transmit data on the name of the product (service, work) through the OFD. And those who use a fiscal accumulator for 13 months due to the absence or shortage of fiscal accumulators for 36 months on the market, have the right to use such a fiscal accumulator for 13 months before the expiration of the fiscal attribute key. By the way, if regulatory authorities discover that an entrepreneur does not use CCP when selling alcoholic products, then he may not be fined for this. An individual entrepreneur will be able to avoid administrative liability by concluding an agreement for the supply of a fiscal storage device within a reasonable period of time before the expiration of the EKLZ unit or before the deadline for the possibility of its use determined by the legislation of the Russian Federation on the application of cash register systems. This was reported in the letter of the Ministry of Finance of Russia dated March 27, 2017 No. 03-01-15/17554.

Is it possible to get a tax deduction?

Such expenses do not have the best effect on the activities of individual entrepreneurs. To support entrepreneurs, the state provides compensation in the amount of 18,000 rubles. This is the amount for each device purchased. To receive a deduction, an individual entrepreneur on a patent must send a notification to the tax authorities indicating:

Full name of the businessman;
TIN;
patent number and date of issue;
model and serial number of the cash register;
the amount of expenses for the purchase of equipment, its installation and maintenance.

The indicated amount is the maximum. Even if the cash register costs were higher, it is impossible to get more than 18,000 rubles. The deduction is not transferred to the current account opened by the entrepreneur in the bank. Tax payments are reduced by this amount.

Important! The notification to the Federal Tax Service is drawn up in free form.

PDF file

Who can do without installing an online cash register?

Persons representing the following types of occupations are still exempt from installing new cash registers:

Selling travel and transport tickets in passenger transport.
People selling handicrafts at fairs and exhibitions.
Traders of agricultural products at warehouses.
Working at a recycling and glass containers point (with the exception of scrap metal collection).
Carers for the elderly, sick and minors.
Providing porter services.
Helping with cutting wood.
Helping with plowing gardens.
Renting apartments.
Securities traders.
Selling periodicals in kiosks.
Selling ice cream, water, kvass, and soft drinks in stalls and tanks.
Repairing and making keys.
Repairing leather goods and shoes.
Selling food in educational institutions.
People selling religious objects in church shops.

In addition, you don’t have to use online cash registers when conducting religious rites and ceremonies. If payments between companies occur without the use of cash, cash register devices with an Internet connection will also not be required. It is worth considering that individual entrepreneurs included in this list should not use automatic devices for making payments or trading in excisable goods.

If your company is located in a remote area far from communication networks and the population does not exceed ten thousand people, then by installing an online cash register you do not have to enter into an agreement with the OFD for data transfer to the tax office.

There is a list of remote locations, work in which also allows you to avoid installing online cash registers. You can find out whether the area is included in this list at the Administration. Cities, urban-type settlements and regional centers are not excluded. In this case, the individual entrepreneur is obliged to issue the buyer a fiscal document. It must reflect: serial number, date, time and address of purchase, full name of the entrepreneur, TIN and taxation system. The signature of the person issuing the fiscal document is required.

Liability for non-use

Entrepreneurs on PSN, which provide for the use of online cash registers, are required to install such equipment on time. Otherwise, they will face a fine:

From 30,000 rub. or 75-100% of the unaccounted amount for failure to use the cash register.
Suspension of work for a 3-month period in case of repeated violation with sales amount exceeding 1 million rubles.
5000-10000 rub. for violating the rules for installing or registering a cash register, ignoring requests from the Federal Tax Service.
Warning or 10,000 rubles. for failure to issue a check.

To avoid such sanctions, you need to install the cash register on time, connect it correctly and issue checks to customers.

Most individual entrepreneurs working on a patent will need to use online cash registers from July 2021, but a deferment is provided for some categories of businessmen. It is important for entrepreneurs to choose the right equipment and connect it in accordance with legal requirements, so as not to face hefty fines.

Fine for individual entrepreneurs for lack of online cash register

Responsibility for violation of cash register operation is established by Art. 14.5 Code of Administrative Offenses of the Russian Federation. Depending on the type of violation and its repetition, the following fines are provided:

absence or non-use of a cash register - from 1/4 to 1/2 of the settlement amount without using a cash register, but not less than 10 thousand rubles;
repeated failure to use the cash register - administrative suspension of activities for up to 90 days;
use of faulty or unregistered cash register equipment or cash registers, violating the requirements of Law No. 54-FZ - from 1.5 to 3 thousand rubles;
failure to issue a receipt to the buyer - a fine of 2 thousand rubles or a warning.

It should be noted that fines for legal entities are significantly higher. It is quite difficult to challenge a fine for violation of work with cash register systems; most often the court takes the side of the inspectors.

Thus, on September 12, 2019, specialists from the Moscow tax inspectorate conducted an audit of IP Dolzhanova A.S. for compliance with the rules for registration and use of cash register equipment, the procedure and conditions for its registration and use by the trade pavilion. During the inspection, it was established that when the buyer purchased a bottle of drinking water worth 50 rubles, the cashier accepted the cash and issued the purchase.

At the same time, she did not use cash register equipment and did not issue the corresponding strict reporting form. Thus, cash payments were made without the use of cash register equipment. Inspectors fined the individual entrepreneur 10 thousand rubles. The individual entrepreneur appealed to the arbitration court, but it upheld the fine, since sufficient evidence of the entrepreneur’s guilt was collected (Decision of the Moscow Arbitration Court dated June 10, 2020 No. A40-301918/19-79-2326).

Source:

Magazine "Accountant's Time"

Heading:

Online cash registers

online cash register individual entrepreneur

Sergey Sukhochev

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