What are the fines for not having an online cash register in 2021?

Cases of exemption from the installation of new cash registers

Full application of legislation is impossible without existing exceptions, taken into account and supported by legal norms. Any law may not be applicable to different industries or areas of activity for one reason or another. In this regard, there are a number of conditions under which some entrepreneurs and activities may delay the purchase of new cash registers.

What are the penalties for refusing to issue an electronic or paper check?

The fact of non-issuance of a check can be recorded at the initiative of the buyer

Failure to issue an electronic or paper check to the buyer also threatens the entrepreneur with financial costs. If this violation is detected in the work of an individual entrepreneur, he will be forced to pay a fine of 2 thousand rubles. An organization will pay significantly more for a similar offense - the amount of financial sanctions for legal entities is 10 thousand rubles.

Postponement of installation of new cash registers

Above were business entities that, for various reasons, are completely exempt from purchasing and installing new cash registers. But there are a number of conditions under which you can delay the use of new online cash registers until July 1, 2021:

• The organization applies in its work a patent taxation system or a single tax on imputed income. In this case, this organization is obliged, at the request of the buyer, to issue a document confirming the fact of sale.

If the FN does not comply with the tax system

In certain cases, the law establishes additional requirements for the fiscal accumulator of cash registers. For example, when providing services, as well as when using the simplified taxation system, unified agricultural tax, UTII, PSN, the validity period of the fiscal attribute key of the fiscal drive must be at least 36 months. However, the vast majority of drives on the market have a fiscal sign key validity period of 13 months. What to do and is it possible to use what we have now?

According to the Federal Tax Service of Russia, it is possible. In a letter dated May 23, 2017 No. ED-4-20 / [email protected] , the tax department recalled that the first model of a 36-month fiscal drive was included in the register only on May 3, 2021, and not a single copy of such a model was released at the time of release this letter was not in the register. In other words, even at the end of May no one could buy, much less use, the “correct” fiscal storage device.

This means that these circumstances exclude guilt in committing an administrative offense, therefore it is impossible to be held liable for the “wrong” drive.

In this case, of course, any fiscal drive can be used only until its key expires, that is, after 13 months the drive will need to be replaced. However, this operation is quite simple and can even be done independently.

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Violation of the rules for using online cash registers

How to dispute

If the violator does not consider himself to be such or does not agree with the penalty applied to him, he has the right to appeal to a superior person with a complaint about the actions of tax officials.

The complaint must be filed within 10 days with a detailed description of the violation of the taxpayer's rights. If the decision of higher-ups has not changed, then you can go to court.

If the judicial authorities recognize the decision of the tax authorities as correct, the taxpayer can only pay the imposed fine within 30 days.

In case of failure to pay the obligation, the violator will subsequently receive tougher punishment in the form of a double fine, suspension of activities or disqualification of the manager for up to two years.

Material on the topic: Do you know how to complain about bailiffs?

Fines for not having an online cash register

An organization or individual entrepreneur that is not subject to the law on exemption or deferment of the use of new cash register equipment is required to use new cash register equipment in its activities. Otherwise, executive authorities will be forced to issue fines for the lack of an online cash register. The amount of the fine will be calculated according to the same principle as for failure to use a new cash register. And the longer the organization delays switching to a new cash register system, the more it will have to pay.

To prevent suspension of activities, after the first recorded violation by executive authorities, it is necessary to take into account all comments and correct them. After a repeated recorded violation, activities may be suspended for a certain period.

How does the tax office know that the law is not being followed?

Until January 1, 2021, the department was loyal to entrepreneurs in order to give time to get used to the new requirements. Now those companies that were supposed to start trading through cash registers in 2021, when the law came into effect, are at risk.

The tax office can find out that a store is not following the law in three ways:

• Check the entrepreneur. First, the Federal Tax Service monitors the company and collects information. If the department has suspicions, it will come with an inspection. In 2021, they are watching those who did not change their old equipment, although they should have already done so. Owners who post information about their business publicly on websites or social networks are especially at risk.
• Accidentally notice a violation. Stories about bailiffs who went to the store to buy bread and stumbled upon a debtor sound funny in the news, but they happen. The same thing can happen with the tax inspector - everyone goes to the shops.
• Receive requests from customers. The Tax Office has released the “Cash Receipt Check” application, which can be downloaded from the AppStore and PlayMarket. Using the program, you can check whether a check is legal and send a complaint to the Federal Tax Service. To do this, you need to indicate the store address and the violation, for example, “The receipt was not issued.”

Such organizations have a greater chance of attracting the attention of the tax authorities and receiving a fine.

How to avoid punishment for an offense

Any entrepreneur knows that the key to a successful business is minimizing problems with executive authorities, especially with the tax inspectorate. And the easiest way to prevent possible troubles is to comply with the law or look for legal ways to avoid fulfilling obligations. Therefore, there are not many options for avoiding punishment:

• Check all possible legal conditions for exemption or deferment of the use of new cash registers. As mentioned above, for some types of activities, under certain conditions, the new law may not apply.
• Elimination of deficiencies after the inspection. For most offenses, the executive authorities may limit themselves to a warning for the first time. Therefore, in order to avoid real punishment, it is necessary to take into account and eliminate all identified shortcomings.
• When installing new equipment, comply with all rules established by law. The best way to avoid punishment is to avoid making mistakes.

How to pay a fine

Currently, there are enough ways to pay a fine on time. By the way, a third party can do this for the violator - the main thing is to indicate the correct purpose of the payment.

You can make payments not only in person, but also via the Internet using the following electronic services:

• personal account on the Federal Tax Service website for individual entrepreneurs or legal entities;
• portal "State Services";
• Internet banking;
• electronic wallets - Yandex.Money, WebMoney, Qiwi and many others.

Those who do not trust making payments via the Internet can use payment through bank branches, terminals and ATMs, as well as the services of the Russian Post.

Material on the topic: If post office specialists do not accept payment for a fine, then you can file a complaint against the Russian Post.

Before making a payment, it is important to check the details, especially the KBK to which the money should be received. In addition, in order not to delay the payment, it is important to remember that it takes up to three days to process funds. Therefore, you should not put off paying the fine until the last few days.

Results

Failure to comply with the regulations for the use of cash register machines, including a blank check, is an offense that threatens to impose a fine on both the organization and its officials or individual entrepreneurs. Try to prevent this from happening, and if a violation has occurred, try to convince the controllers that your actions were unintentional and that you want to avoid this in the future.

Sources:

• https://kontur.ru/ofd/spravka/310-shtrafy_za_narushenie_pravil_primeneniya_kkt
• https://www.nalog.ru/rn77/taxation/reference_work/responsibility_kkt/
• https://yakapitalist.ru/finansy/shtraf-za-neprobityy-chek-dlya-ooo/
• https://onlain-kassy.ru/normativ/kom/shtraf-za-neispolzovanie-onlajn-kassy.html
• https://onlinekassa.guru/ip/shtrafy-pri-otsutstvii-onlajn-kassy-u-ip.html
• https://nalog-nalog.ru/kkt_kkm_kassa/kakov_shtraf_za_neprobitie_cheka_kkm/

Time frame for the transition to modern cash register equipment

In order to avoid fines for not using the online cash register and non-compliance with the norms and requirements of 54-FZ, you need to know about the deadlines established in 290-FZ for the transition to modern cash register equipment. The law provides for a gradual transition to online cash registers:

1. From February 1, 2021, a ban was introduced on the registration of outdated models of cash register devices, so those individual entrepreneurs and legal entities who wanted to work with a cash register were already forced to acquire a new device and register it with the Federal Tax Service.
2. Two months after the ban on registration of old cash registers, the use of online cash registers became mandatory for sellers of strong alcoholic beverages.
3. After July 1, 2021, all entrepreneurs and organizations that previously worked using cash register equipment were required to switch to new devices. The exceptions are individual entrepreneurs and companies operating in the service sector. That is, the installation of modern cash register equipment from now on is mandatory for those who carry out business activities under the OSNO and the simplified tax system. These are online stores that accept cash and bank card payments. You do not need an online cash register if:

• the buyer pays for the product/service in the bank using a receipt (seller’s details);
• Goods purchased in the online store are sent cash on delivery by mail;
• payment for goods is made by electronic money (Qiwi, WebMoney, etc. EPS).

• From July 2021, most individual entrepreneurs and companies that have not previously used a cash register should begin to operate using modern cash register equipment:
• Individual entrepreneurs on UTII and a patent who have employees if they work in the field of catering and retail trade;
• vending, where there are hired workers;
• online stores for which it was previously not mandatory to use online cash registers (accepting payment by receipt through a bank cash desk, as well as electronic funds);
• companies and individual entrepreneurs operating in the service sector (catering with hired workers).

Resolution of the Plenum of the Supreme Administrative Court of the Russian Federation No. 03-01-12/VN-38831 (dated 09/01/2016) and paragraph 1 of Article 3 54-FZ explain what exactly should be understood by non-use of online cash registers. This offense includes:

• non-use of modern cash register equipment, as well as the absence of an online cash register;
• use of cash registers that have not undergone mandatory registration with the Federal Tax Service;
• using a cash register that is not in the State Register;
• the use of cash registers without an installed fiscal drive, as well as with an installed fiscal drive operating in a non-fiscal mode or out of order;
• indication in the receipt of an amount lower than the actual cost of the goods supplied.

Attention! By this Resolution of the Plenum of the Supreme Arbitration Court of September 1, 2016, the state register of cash registers was abolished. The Federal Tax Service of the Russian Federation received the authority to maintain the register of cash registers and financial funds.

Types of punishment

The issue of using cash registers is considered in Federal Law No. 54. This applies to almost all legal entities and individual entrepreneurs in the Russian Federation. When paying for goods, the buyer is given a receipt, and the online cash register itself must comply with legal standards.

Additional rules:

• use of cash register registration field;
• application at the point of settlement with customers;
• creating a check taking into account the law.

According to Federal Law No. 54, the cash register is used when making cash payments, paying for goods and services, paying out winnings and selling lottery tickets.

Violation of requirements entails fines for individual entrepreneurs. They come in two types:

1. For non-installation (absence, non-use, non-use).
2. For incorrect work (with deviation from current rules).

In other words, an individual entrepreneur needs to not only install cash register equipment, but also monitor the correctness of its functioning, the correctness of issued checks and other parameters.

Who is not fined

A deferment for the purchase of online cash registers was purchased by individual entrepreneurs working on UTII or PSN. The concessions apply only to those entrepreneurs who work alone and sell goods of their own production or provide services to the population. Also, online cash registers do not have to be used in the following cases:

• For non-cash payments between LLC and individual entrepreneur, provided that a bank card is not used during the operation.
• When accepting utility payments by HOAs, partnerships and cooperatives.
• Educational, cultural and leisure institutions, if they provide services to the population.
• Newsstands, retail outlets with tickets and subscriptions, provided that card payments are not used.
• Stores selling milk and bottled water, shoe covers, ice cream, soft drinks, seasonal vegetables and fruits.
• Individual entrepreneur providing shoe repair and repair services.
• People who care for the sick or disabled.
• Self-employed citizens.
• Individual entrepreneurs who rent out residential premises or parking spaces.

Important! If an individual entrepreneur has changed his field of activity or hired an employee, then he needs to notify the tax office about this and purchase an online cash register within a month. Otherwise, he will be issued a fine in the amount of 25-50% of the amount of revenue for the period when the company did not use cash register systems.

Also, online cash registers may not be installed by some categories of entrepreneurs:

• hairdressers;
• beauty salons;
• courier companies;
• Individual entrepreneurs engaged in freight and passenger transportation;
• veterinary clinics;
• Service stations and repair shops;
• organizations that carry out payments in hard-to-reach places;
• pharmacies;
• sellers of religious goods.

Note! The above categories of entrepreneurs have the right to use the benefit only if they issue checks to their clients.