Do you need an online cash register for individual entrepreneurs using the simplified tax system in 2019-2020?

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According to the law on the use of cash register systems, a cash register for the simplified tax system is necessary for settlements with clients. The law applies to all businessmen, regardless of their legal form. To comply with legal regulations, we use online cash registers with fiscal drives and the ability to access the Internet.

What important changes await us in 2021

Some individual entrepreneurs were indeed exempted from using online cash registers until mid-2021. But this does not apply to everyone.

For now, entrepreneurs who:

• offer people goods produced independently;
• perform services or work themselves.

As soon as the first hired employee appears under an employment contract, everything will have to be redone within 30 days. It doesn’t matter whether it is urgent or has no expiration date.

In addition, anyone who would have to sell labeled products, even if they produced them themselves, was excluded from this list. Everything that is already under state control must remain there, so it is important that at any time it is possible to trace the path of each product from the factory to the final consumer.

But it is allowed not to use the online cash register for peddling outside pavilions and trays for now. In this case, you can trade everything that does not relate to technically complex goods and those products that require special storage conditions. Also, this does not include those things that undergo mandatory marking by means of identification. They will not be allowed to carry anything for sale on trains or planes.

What is recognized as an expense under the Tax Code of the Russian Federation

As evidenced by Art. 252 of the Tax Code of the Russian Federation, expenses are expenses made by the taxpayer, which are necessarily economically justified and have documentary evidence . These are the main criteria that individual entrepreneur expenses must meet in order to be accepted for deduction.

Clause 1 Art. 346.16 of the Tax Code of the Russian Federation determines a specific list of such expenses. These, for example, include spending on:

• purchase of fixed assets, intangible assets, exclusive rights to inventions;
• patenting;
• Scientific research;
• rental payments;
• VAT on paid goods (services, works);
• wages and compulsory personnel insurance, etc.

The listed expenses from the list are accepted exclusively on the condition that they fully comply with the criteria outlined above (in relation to clause 1 of Article 252 of the Tax Code of the Russian Federation), unless otherwise provided by Art. 346.1 Tax Code of the Russian Federation.

Important! Expenses are recognized upon payment.

Thus, the expenses of an individual entrepreneur are any expenses that were made by him for the purpose of carrying out business activities aimed at making a profit. These expenses must be included in the above list, have an economic justification and be supported by relevant documents.

Which individual entrepreneur needs a modern cash register, subject to the use of a simplified tax system (STS)

You will have to work with such a cash register in almost any settlement between people and sellers, as well as between individual entrepreneurs and companies when paying by any method.

If the company pays without a card (by transfer between current accounts), then a cash register will not be needed.

But if clients pay by card, electronic wallet, or through online banking, then a cash register will be required. It will also be needed if a person pays in cash through an operator or by payment order.

It is worth considering that a modern cash register should be able to:

• send online electronic checks both to the tax office and to buyers if necessary;
• encrypt, store and protect FD from unauthorized access and editing.

But to start working like this, you will have to purchase a new cash register model, register it in the correct way on the Federal Tax Service website or through a personal statement in a special register. In some cases, it is possible to upgrade existing cash register equipment.

Who will have an online cash register in 2021 according to the law:

• on the territory of the Russian Federation, it is recommended for all individual entrepreneurs and companies to use them at the time of settlements with customers and counterparties;
• Certain categories of firms listed in Article 2 of Federal Law No. 54 can avoid application;
• what taxation regime and organizational and legal form he chooses does not matter;
• The deadlines are specified in Law 54.

Now let's talk about which CCP and FN will be required for individual entrepreneurs on the simplified tax system.

Work algorithm

Those who were not included in the list of “lucky ones” and did not receive a deferment have been making payments through cash registers since July 2021. At the same time, there is no question of which cash register to use on the simplified tax system “Income” or “Income minus expenses”. The difference between these objects of taxation lies only in the calculation of the tax.

In general, the algorithm for working at the checkout is as follows:

1. 1. The customer makes a purchase and pays the seller. He notifies in advance of the desired payment method (bank transfer or cash), as well as the need to send a check by email or SMS. If this is required, the buyer will have to provide his contact information.
2. 2. The cashier enters information into the cash register.
3. 3. The cash desk generates a paper check and, if necessary, sends its electronic counterpart to the client.
4. 4. Information about the operation is transmitted to the FN, where it is encrypted.
5. 5. The encrypted data is transmitted to the OFD, who, in turn, sends a notification to the cash register confirming acceptance.

The OFD transmits the received information to the tax authorities no later than once a day.

What kind of fiscal drive will be needed?

Do you want to implement Warehouse 15? Get all the necessary information from a specialist.

Thank you!

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In accordance with the Federal Law, all individual entrepreneurs, as entities that belong to small businesses, are required to use the Federal Tax Fund. In addition, it must have an “extended” key validity period - at least 3 years with a standard value of 13 months.

If an individual entrepreneur installs a drive with normal operation on his online cash register, the tax service may regard this as a recorded administrative offense in accordance with the code. Sometimes they allow this to be corrected and are not fined, but are ordered to replace the equipment. Therefore, we advise you to immediately purchase what is required by law.

Together with individual entrepreneurs, LLCs and companies, such FN will have to be used by everyone who has chosen any of the systems:

• UTII (if they perform any of the types of activities prescribed in Article 346 of the Tax Code) - a single tax on imputed income;
• PSN - patent tax system;
• Unified agricultural tax - unified agricultural tax;

But there are 3 exceptions to this rule. The following categories of individual entrepreneurs can use equipment with a standard (13 months) period:

• perform duties seasonally;
• the online cash register is exclusively autonomous;
• They are trying to combine the special mode with OSNO.

Everyone who sells excisable products must buy FN with normal effect; there are certain models for them through which they can work.

When can you work without an online cash register for an individual entrepreneur working on a simplified system?

First of all, this includes everyone who is still coping without hired personnel. They do not have to punch checks until July 1, 2021, if they themselves produce and sell their products, perform services and work. If they are engaged in resale, then they no longer fall into the exceptions.

Also, those companies that operate in officially hard-to-reach regions will not have to spend money on purchasing such a cash register. There should be no internet or light in their area. In this case, they have an obligation to take the cash register to a place with normal access to the Internet twice a month in order to upload all the receipts to the tax office.

A small list of those who may not yet purchase cash registers:

• trade in unprepared spontaneous markets, fairs, outside tents and trays;
• selling drinks from tanks and large containers - water, kvass, milk;
• repair shoes, watches, small household appliances;
• use mechanical vending machines to sell piece goods - shoe covers, chewing gum, candy;
• hand-offering printed publications and concert tickets;
• key manufacturers;
• those who offer securities to buyers;
• everyone who rents out their own home.

This was a short list of those who do not yet need cash register under the simplified taxation system. But they will have to provide proof of the transaction that occurred. Let's take a closer look.

Should I issue a BSO?

From July 1, it is necessary to generate strict reporting forms or ordinary cash receipts in fiscal mode. Therefore, if a client pays for a service on a business trip and asks for a document, he needs to be issued a new sample BSO, which contains all the necessary details.

Transferring data to the tax office via OFD

Where can I find the approved register of fiscal data operators (FDO), which one should I connect to?

— See the list of official fiscal data operators in Russia here >> You can connect to any of them.

How much do OFD services cost? Is the cost fixed, or does each operator set it themselves?

— Each operator has its own pricing policy. The average cost of OFD services is about 3,000 rubles per year for one connected cash register.

Do I need a new CEP if I already have an electronic signature for Unified State Automated Information System and reporting?

— KEP for EGAIS is not suitable for registering a cash register and working with the OFD. You can use an electronic signature for reporting.

We have constant interruptions in the Internet in our city. Who is responsible if the cash register does not transmit data to the tax office due to poor communication quality?

— The user is responsible for data transfer. Information about a broken check must be transferred to the OFD within 30 calendar days, otherwise the cash register will stop and trading will be impossible.

In which localities can you work without connecting cash register equipment to the Internet?

— Organizations and individual entrepreneurs operating in remote or hard-to-reach areas may not use online cash registers. Lists of such settlements are approved by local authorities.

How do you know that the cash register has handed over the check to the tax office?

— The user will receive confirmation from the OFD in any case: both when sending data successfully and in case of an error. Receipts can be viewed in your personal account on the operator’s website.

Does an electronic check completely replace a paper one?

— An electronic check is sent upon the buyer’s request. If the client does not ask for it, only a paper one is issued. In 2021, you can limit yourself to one electronic check when paying remotely for goods or services.

Is the procedure for returning paid goods or funds for services changing?

- No changes. The only innovation is that refund checks via OFD are now sent to the tax office.

Who doesn’t need CCT now?

We propose to consider certain types of functioning of organizations for which nothing has changed yet. They can continue to work, updating only the details of the check issued.

Kinds	Which article is responsible for this?
Government accredited credit institutions	Law of July 3, 2021, number 192, new edition
Selling magazines, newspapers, and related products through kiosks, with printed products comprising more than 50%
Those who provide paid hot meals to pupils, gymnasium students, students and other educational organizations during their studies
Selling at spontaneous markets, fairs or exhibitions, this does not include vans, kiosks, pavilions, auto shops and other enterprises that ensure the safety of things
Distributing food and non-food products by hand, from carts, baskets, including on an airplane or train, except for labeled and technically complex products

MySklad and the new 54-FZ

How to switch to a new order at the lowest cost? Use the combination “cash program + fiscal registrar”.

MyWarehouse is a convenient seller’s workplace that connects to popular models of fiscal recorders. Works on any computer, laptop or tablet and includes an inventory system.

Is it possible to use MyWarehouse to work under 54-FZ? How much does it cost?

— Yes, for this you need a computer, laptop or tablet and a fiscal registrar that sends data to the OFD. MySklad has a Free plan, which includes one point of sale, one legal entity and 50 MB for storing files. Find out more about tariffs here >>

How to configure MySklad to work with the new cash register?

— We provide step-by-step instructions for setting up My Warehouse with a new cash register. If you still have questions, our technical support is in touch around the clock and will help you sort it out.

Does the point of sale in MySklad work when the Internet is turned off?

- Yes. You will be able to run receipts; all completed sales are recorded in the system and fiscal storage. After the connection is restored, the data will automatically be sent to the OFD.

Is it possible to send a check to the buyer directly from MyWarehouse? Including SMS?

- Yes. To do this, the seller’s interface in MyWarehouse has fields for entering the buyer’s contact information.

How to return goods in MyWarehouse under the new scheme?

— MyWarehouse transfers returns to the fiscal registrar. The RF automatically sends this data to the OFD, and from there it goes to the tax office.

Clothing tailoring and repair shop

It can be difficult to understand for those who do not sell anything, but simply provide services. It is worth noting that this is one of the types of household work that is offered to ordinary people.

Anyone who falls into this category could do without cash registers until mid-2021. This year, old-style BSOs are no longer suitable and are not considered proof of purchase.

Now they should also buy and start using modern cash registers that can transmit data to tax authorities online.

Features of how to use cash registers

It is worth remembering that in 2021, for all non-cash payments, including electronic payments, checks will have to indicate the form “non-cash”. This includes detail 1081. Therefore, you can get a fine for old samples - this is a direct violation of the order in which it is permissible to use CCP.

To avoid sanctions, you should update the cash register software if this has not already been done. Below are examples of what this might look like.

Check sample

This is what it will look like if the payment is made non-cash.

BSO

We remind you that from 2021 printed forms will no longer be a replacement for standard checks. That is, individual entrepreneurs should no longer provide services to the population and issue such papers.

Now all the same details as in the main payment document should be entered here. If necessary, you can enter more information into them, but not less. It is allowed to indicate any data that is required by the specifics of the company.

What to choose if you decide not to use the new benefit

If you no longer doubt whether cash register is mandatory for individual entrepreneurs on the simplified tax system, we recommend choosing from the following models:

• Mercury 115 F. A budget option, but fully meets all the requirements of Federal Law No. 54. Compact, suitable for companies with a small product range. Can connect via USB, Wi-Fi and 2G. Has a spill-resistant keyboard.
• ATOL 30F. It also complies with updated legislation, connects to EGAIS and redirects data to the OFD. Better for small shops. Typically used in conjunction with a computer or POS system. Prints QR codes.
• EVOTOR 7.2. Comfortable for small businesses. Good 7 inch diagonal, more functions. You can add items in the process.

If you find it difficult to decide on the brand of equipment and its characteristics, or you cannot buy a cash register, contact Cleverence. Our specialists will help you find suitable software and equipment and tell you about their features and advantages. In addition, if you have not yet chosen a program for accounting, we recommend installing the software “Store 15”, “Courier”. Huge functionality, collection of barcodes, the ability to print and receive by the box. You can work with them completely online. This is software that will facilitate and automate many processes in your enterprise.

What will happen to those individual entrepreneurs who do not supply the cash register?

If the entrepreneur disobeys, sanctions will be applied to him. What they will be appointed for:

• for the lack of a cash register in cases where it is needed;
• for outdated or non-working equipment;
• for an unregistered device;
• for the absence or failure to issue a receipt to the buyer or customer.

What is the fine?

How much will you have to pay:

• failure to issue a document confirming the fact of sale – 2000 rubles for each recorded time;
• if you do not use cash register, then from 25 to 50% of the purchase amount, but not less than 10,000 rubles.

If the violation was detected for the first time, and the individual entrepreneur has never been noticed in this way before, the tax service may issue a warning. If a violation is detected again, they will force you to pay.

Requirements for catering on the simplified tax system

The transition to online cash registers for individual entrepreneurs and LLCs, which use the simplified tax system and are public catering establishments, took place earlier than anyone else. They do not have the right to work on old equipment as of March 31, 2017, if they sell alcoholic beverages. Amendments introduced by Federal Law No. 261-FZ of July 3, 2016 to Article 16 of Law No. 171-FZ of November 22, 1995 on state regulation of the alcohol market provide for the mandatory use of cash register equipment in the retail sale of alcoholic beverages.

As of July 1, 2019, new requirements came into force, and online cash registers for catering on the simplified tax system (this also applies to the OSN) were extended to:

• Individual entrepreneur without employees;
• organizations without employees.

Please note that, according to the provisions of Article 14.5 of the Code of Administrative Offenses of the Russian Federation, fines for non-use of cash registers are significant (minimum 30,000 rubles for one bad check), and the statute of limitations for bringing to justice is 1 year. If during this time a retail outlet or catering establishment is repeatedly noticed for a similar violation, the organization or individual entrepreneur will face a ban on work for up to 90 days.

Popular models of online electronic cash registers for individual entrepreneurs in simplified form

We suggest once again comparing several common options that are allowed to be used in accordance with the law.

• ATOL Sigma 7. There is all the necessary software to actively trade. You can download reporting, discounts and promotions, and inventory accounting into and from it. Easily interact with various documents. Screen 7 inches. Connects to the Internet using all popular methods. You can enter products from EGAIS, there is a personal account with the ability to edit.
• EVOTOR 7.2. It includes product accounting at a basic level. Communication with the network using standard methods. A scanner, scales, pin pad and other equipment are connected. You are allowed to work in your personal account and edit it. Easily add products to your cloud catalog.
• MTS cash register 12. Sensor size 11.2. Allows you to print receipts with a width of 80 mm. A cash drawer, scanner and other software are connected. Promotions and entire loyalty programs are loaded.

Typical models of retail equipment

To increase profitability, the merchant strives to increase the flow of customers, improve the quality of service and expand the product range. The installed cash register equipment has a great influence on these circumstances. In this regard, a number of conditions should be taken into account:

• Under what conditions does the retail outlet operate? In other words, these are interfaces for accessing the Internet, trafficability, as well as the specifics of the activity (trade, catering, provision of services, etc.).
• The need to connect peripheral equipment. So, for self-service stores, scales with a label printer will be useful, while for small retail outlets, small weighing devices for the cashier will do.
• The need to connect acquiring. Due to the fact that a third of buyers pay with bank cards, you should connect your banking software in advance and enter into an appropriate banking agreement.

It is necessary to take into account that all equipment requires timely service, so you should take care in advance to conclude a technical support agreement with a specialized center.

For automation purposes, enterprises are offered ready-made solutions that are produced in accordance with legal regulations. They will be a good option for both small stores and large retail.

Thanks to the software, you can maintain warehouse records and analytics: track balances, monitor the work of staff, and much more. The system also allows you to see the products that are most popular among customers, calculate revenue, identify the best cashiers, etc.