Online cash registers for individual entrepreneurs in 2021: answers to frequently asked questions and brief instructions for implementing cash register systems for business / TSC PORT / Krasnoyarsk

We have collected all the useful information about online cash registers from 2021 in one publication.

In July 2021, Federal Law 290 on online cash registers was adopted. This law is intended to amend the provisions of 54-FZ “On the Application of CCP”. According to the new rules, all cash registers must transmit electronic copies of receipts online to the tax office from July 1, 2021.

Innovations affect even those retailers who have not previously worked with cash registers - UTII and PSN employees. Online cash registers for entrepreneurs on UTII and PSN will become mandatory from July 1, 2018.

Changes to 54-FZ are the most global reform in retail over the past 10 years.

Since the writing of this article, several important changes to the law have come into force, and new clarifications have been issued from the Federal Tax Service.

Read the publication with up-to-date information:

More information about what is happening now:

What is an online cash register
How does the online cash register work and what should now be on the receipt?
Other new terms
Who should switch to online cash registers
Time frame for the transition to online cash registers: 2017–2018.
Who is exempt from using online cash registers?
Instructions: procedure for switching to online cash registers
New fines
How to choose an online cash register
Example: select a cash register for a store
Example: choose a cash register for a hairdresser

Should the fiscal accumulator be replaced when changing the taxation system?

If an entrepreneur switches from imputation to a patent, simplified tax system or unified agricultural tax, and uses a fiscal accumulator for 36 months, then a replacement will not be necessary.

But those who switch to OSNO may have difficulties, because in this mode you can only use drives with a validity period of 15 months.

The tax authority allowed those who use the tax fund for 36 months not to change the taxation system at the checkout until the expiration of the drive (letter of the Federal Tax Service of Russia dated December 3, 2020 No. AB-4-20 / [email protected] ). However, the checks will indicate the UTII system, not OSNO, which means there will be no line reflecting VAT.

Where to buy a cash register

Cash register machines are not sold in regular stores. Their sales and servicing are carried out by special organizations that have passed the State Expert Commission on Cash Register. These companies sell cash registers both at their head offices and through an extensive retail network. At the same time, they sell not only new cash registers, but also used ones.

It should be noted that those cash register models that have already been in use must be deregistered with the tax office and have a new EKLZ unit.

For whom does the last deferment apply?

Until July 1, 2021, entrepreneurs who provide services, perform work, or sell goods of their own production without the help of hired employees, regardless of the tax system applied, can work without an online cash register until July 1, 2021.

But if the individual entrepreneur decides to hire at least one person, he will have to buy and register an online cash register within 30 calendar days from the date of concluding the employment contract.

Individual entrepreneur cash register under simplified tax system

An individual entrepreneur who has opted for a simplified taxation scheme when making cash payments to clients must have a cash register. In cases where the buyer or consumer of individual entrepreneur services makes payments through bank debit or credit cards, it is also necessary to issue cash receipts.

Exceptions:

cash register equipment may not be used if an individual entrepreneur-"simplified" works only through non-cash bank transfers to the settlement accounts of legal entities and other individual entrepreneurs;
an individual entrepreneur works in a remote or hard-to-reach area where the use of cash registers is impossible for some reason;
When providing certain types of services to the population, there is a statutory right to replace cash receipts with the issuance of strict reporting forms.

What sanctions are provided for working without an online cash register?

Fines for violating the rules for working with online cash registers will increase.

From 2021, Article 14.5 of the Code of Administrative Offenses will provide for the following liability for violation of the rules:

failure to use online cash register systems - a fine of 50% of the settlement amount, but not less than 10 thousand rubles;
failure to issue a receipt to the buyer - a fine of 2 thousand rubles;
recording settlements in violation of established requirements - a fine of 3 thousand rubles;
Failure to provide information to the Federal Tax Service if requested - a fine of 3 thousand rubles.

New sanctions will also appear. Thus, for fixing imaginary and feigned transactions, they will be fined 50% of the check amount, but not less than 10 thousand rubles. And for failure to indicate or incorrectly reflect information about a labeled product on the receipt - 50 thousand rubles.

In addition, the Tax Inspectorate will be able to apply new types of liability to violators:

suspend operations on a bank account;

restrict access to the website and social networks;
suspend the activities of a stationary retail facility.

Federal Tax Service employees will also be able to conduct operational tax audits: make test purchases, monitor the work of cashiers, control the recording of settlements and revenue accounting.

Best models

Below is a rating of the best modern new-style equipment, which is included in the Federal Tax Service register and meets all legal requirements. After analyzing the advantages and disadvantages of each device, you can choose the best option:

Atol Sigma 7 supports any Internet connection. The device is equipped with a wide display and is fully automated. It is possible to carry out inventory accounting and connect additional equipment. Compact and powerful, ideal for Marking and EGAIS. Integration with accounting services is possible. Convenient to manage through your personal account. Cost from 11,500 rub.

Atol Sigma 7

Evotor 7.2 has advanced functionality. It can not only carry out all standard operations, but also provides for the automation of promotions and discounts through the OFD personal account. It is possible to maintain a product directory, monitor sales and generate reports. Basic automation and commodity accounting. Price from 12,000 rub.
Atol Sigma 10 is the latest model from a domestic manufacturer with a wide 10-inch Windows-based touch display that can be adjusted. High speed receipt printing and several additional connectors for connecting equipment. The printer is equipped with an auto-cut. In a few clicks, you can integrate with an accounting program and exchange files with other applications. Viki Micro for trading with alcohol, EGAIS. Allows registration of several operators at once.

Expert opinion! The latter device is suitable for retail and wholesale trade. It is considered the most modern equipment today and guarantees a long service life.

Atol Sigma 10

Is it possible to work without online cash register after July 1, 2021

Some entrepreneurs are exempt from the obligation to use online cash registers even after the deferment ends. For example, those who sell from hand or from a tray entrance theater tickets/subscriptions to state or municipal theaters.

Individual entrepreneurs on a patent or simplified basis also fall into the category without cash desks if they are not engaged in the following types of activities:

hairdressing and beauty services;
repair and maintenance of household appliances, including watches;
repair of computers and communications equipment;
maintenance and repair of automobiles and motorcycles;
transportation of goods and passengers by road or water transport;
medical activities and pharmacology (if licensed);
veterinary services;
physical education and sports classes;
rental of any property;
retail;
catering services;
production of dairy products;
fish farming and fishing;
hunting and hunting farms.

In any case, even if this is not an online cash register, it is imperative to issue customers a document confirming the payment.

This can be done using a check printing machine or a smart terminal; the owner will simply do without registering the device and all the associated expenses.

Note that for most companies from the small and micro business segment, it is logical to immediately choose a convenient modern device with a built-in cash register program.
This will allow you to introduce minimal automation, have up-to-date and reliable statistics on many indicators, in addition to direct revenue, and will also optimize the work of staff. A good smart terminal is an excellent investment in the development of your business.

List of services to the population and timing of the transition to online cash registers for UTII

Article 2 of Law No. 54-FZ provides a list of types of activities on UTII, the implementation of which can be done without a cash register. These are, in particular:

sale of newspapers, magazines and related products to the public at kiosks (condition - more than 50% of the turnover must be newspapers and magazines);
sale of tickets and coupons for travel on public transport, directly in the salon;
sale of securities;
shoe repair and painting;
catering services in educational institutions, if they are provided during classes;
trade in retail markets or fairs at non-stationary trading places (exception - sale of non-food products from the list approved by the Government of the Russian Federation);
sale of ice cream and soft drinks by the glass in non-stationary kiosks;
sale of live fish, kerosene, milk, vegetable oil and kvass from tank trucks;
seasonal sale of vegetables, fruits or melons;
peddling trade;
acceptance of scrap and glassware from the population (with the exception of scrap metal, scrap of precious stones and metals);
sale of handicrafts by manufacturers;
plowing gardens and sawing firewood;
production and repair of keys and other metal accessories;
services for the supervision and care of children, the sick, the elderly and the disabled;
porterage services at ports and train stations;
renting out your own housing for individual entrepreneurs;
sales in pharmacies located in rural areas.

Thus, for these types of activities there is no need to purchase a cash register. All other single tax entrepreneurs should remember that online cash registers for UTII will be introduced on July 1, 2021.

Separately, it is necessary to say about online cash registers for individual entrepreneurs on UTII selling alcohol. Although the legislation provides for the mandatory use of new generation cash registers for all sellers of beer and alcoholic beverages from March 31, 2021, including businessmen using special tax regimes, this does not apply to entrepreneurs on UTII. The fact is that when selling alcohol, tax legislation does not allow the use of a single tax, even by public catering establishments.

Also, entrepreneurs operating in remote or hard-to-reach areas (except for cities, regional centers, urban-type settlements) will be able to work without Smart Cash Cash Desk. Such settlements must be indicated in the list approved by the local government authority for each region separately. It is also possible to use old cash registers instead of cash registers with the function of transmitting data to the Federal Tax Service, old models when working in populated areas with a population of up to 10 thousand people.

What to do if a cash register is needed (step-by-step instructions)

Getting started with online CCP is generally not difficult. The procedure is as follows:

You will need to obtain a qualified electronic digital signature (if you don’t have one yet) for registration in your personal account of the Federal Tax Service, OFD and other sites, as well as for filing reports.

Buy a cash register

You can take a smart terminal based on a tablet (it is like a tablet with a screen and a built-in mechanism for printing receipts, it is self-sufficient) or a fiscal recorder (only prints receipts, requires connection to a POS monitor or computer).

You may also need a barcode scanner, a bank pin pad for accepting card payments, scales, a customer display, and a label printer. It all depends on the specific goods and services and the specifics of your outlet.

Select a fiscal storage device with a suitable validity period

For individual entrepreneurs under the PSN and STS regimes, if they do not sell excisable goods such as cigarettes and alcohol, a 36-month FN is usually suitable. As a rule, a cash register is purchased immediately with a block; it is more convenient and cheaper than purchasing them separately.

Conclude an agreement with the OFD

The operator is responsible for transmitting information about all payments to the Federal Tax Service online. A contract is chosen with the same term as the fiscal accumulator.

First, register the company itself on the Federal Tax Service portal, then enter data about the new cash register in your personal account. After receiving the registration number, this data is promptly entered into the cash register settings. The parameters received from the OFD are also indicated there. It is extremely important to do everything without errors the first time and to complete it within the allotted time.

Ready! The equipment operates in accordance with current legal requirements for the use of cash register systems, so you can safely make payments to customers.

We also recommend that you familiarize yourself in detail with the functionality of the cash register and accounting program in order to make the most of all modern capabilities such as detailed analytics, maintaining a customer database, launching a loyalty program and much more.

Approximate costs

Smart terminals with fiscal drives cost in the range from 15 to 30 thousand rubles.
For an agreement with the OFD you will have to pay about 7 thousand (this is for the entire period of validity of the FN).
If you have not yet issued an electronic signature, take into account the costs of issuing it: the amount is around 2.5-5 thousand rubles plus the annual renewal of the certificate.

Registration in the personal account of the Federal Tax Service and the Federal Tax Service, as well as the fiscalization of the cash register, can be done independently - it’s free.

In fact, it’s easier to order a package of services at the same place where you buy the equipment. This costs 1.5-3 thousand rubles, saves the manager’s time and eliminates the risk of making a mistake.

Single tax on imputed income in 2021

Let's take a detailed look at UTII taxation in 2021, what changes have appeared and how they will be reflected.

UTII tax reporting in 2021

As for reporting UTII tax, there have been changes compared to 2016.

It is necessary to report on UTII tax in 2021 quarterly:

First quarter – January, February, March – reporting until April 20, 2021;
Second quarter – April, May, June – reporting until July 20, 2017;
Third quarter – July, August, September – reporting until October 20, 2021;
Fourth quarter – October, November, December – reporting until January 22, 2021.

Deadline for payment of UTII tax in 2021

For the first quarter – payment until April 25, 2021;
For the second quarter – payment until July 25, 2021;
For the third quarter – payment until October 25, 2021;
For the fourth quarter – payment until January 25, 2021.

If the last day for submitting reports or paying UTII tax falls on a weekend, it is postponed to the next working day.

For reporting, you must submit your UTII declaration before the specified deadline.

conclusions

In 2021, almost all entrepreneurs, with rare exceptions, will have to use online cash registers in their work. Their acquisition and maintenance will require certain costs, but business owners also receive some benefits.

For example, interaction with the Tax Inspectorate becomes simpler: all information about calculations is transmitted automatically online, thereby reducing the number of checks and various reporting.

Another useful point, which we already talked about a little above, is the opportunity for a business to be modern, and not work in the old fashioned way.

Even minimal automation with commodity accounting plus competent analysis of profits, product movement and employee efficiency can already take the company to a new level. All this will help speed up service and optimize key processes, which should further lead to increased profits and increased loyalty.

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The article was prepared by PORT retail experts with information support from Roman Strunkin.

Summing up

This is general information on the changes that will affect UTII payers. The technical side of implementing these issues is resolved through IT companies that offer solutions for entrepreneurs to choose from. Typically, these are flexible automated turnkey systems that include cash register equipment, software and other peripheral devices.

Many pros and cons can be found on the topic of financial reform in the retail sector, but meanwhile one cannot help but accept the fact that the process is underway, and adapting to new market conditions has become a necessity.

How to reflect the UTII deduction in Elba

Elba will calculate and correctly reduce the UTII tax on the cost of the online cash register.

In the second step of the “Pay tax and report on UTII” task, add a cash register.
Fill in the cashier details. The name and serial number are written in the cash register passport, and the registration number was issued by the tax office when you registered the cash register.
Elba will reduce the tax on the value of the box office and fill out section 4.

And for those who have not yet figured out what these cash registers are and who needs them at all, we have created a free course on online cash registers.

General exceptions

Regardless of what taxation system an individual entrepreneur is in, in some cases he has the right not to use cash registers. For example, the use of a cash register is not necessary if the entrepreneur is engaged in :

sale of periodical printed products: magazines and newspapers;
sale of travel cards and coupons for public transport;
sale of lottery tickets;
sale of securities;
retail sale of soft drinks on tap and ice cream;
sale of religious items;
.

In these and a number of other cases, specified in detail in the law of the Russian Federation, entrepreneurs have the right not to use cash register equipment.