According to Federal Law No. 54 on the use of online cash registers, companies and individual entrepreneurs are switching to electronic payment procedures. An exception to the rule are organizations and individual entrepreneurs that are geographically located and registered in remote regions of the Russian Federation. The names of the subjects are contained in the resolution of the Government of the Russian Federation. Owners of clothing and shoe repair shops are interested in the question: Do they need an online cash register to operate the studio?
- Do you need an online cash register for a clothing repair shop?
- Choosing a cash register for an atelier
- Cash register for studio
- Cash register registration
- Do you need an online cash register for a shoe repair shop?
- The emergence of online cash desks for ateliers
- Popular models
Is it necessary to install a cash register for individual entrepreneurs in 2020?
Previously, entrepreneurs themselves decided whether a cash register was needed for an individual entrepreneur: they could choose how to confirm a purchase. It was possible to use not only cash receipts, but also other documents - for example, a sales receipt. After the adoption of amendments to 54-FZ, the procedure changed. Now the purchase is confirmed exclusively by an online cash register receipt.
Is it mandatory for all individual entrepreneurs to have a cash register today? Most. There is only one exception: until July 1, 2021, individual entrepreneurs without employees on employment contracts
, which:
- sell goods of their own production,
- perform work,
- provide services.
If you do not fall into this category, a cash register is required for you. Yes, this applies to:
- Individual entrepreneurs without hired employees selling goods not produced by themselves or selling through vending machines.
- Individual entrepreneur with hired employees who perform work or provide services.
- Individual entrepreneurs who issue strict reporting forms (this also includes the sale of tickets in the vehicle cabin by the conductor or driver).
There will be no more delays. The equipment must be of a new type - with an Internet connection for online data transfer to the tax office.
Fines for violating legal requirements
In addition to all these toughenings to the technical characteristics of cash registers and a significant expansion of the categories of entrepreneurs required to issue a cash receipt, the law increased 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 proven that the cash register was not used in calculations for purchases exceeding 1 million rubles - administrative suspension of the activities of the individual entrepreneur for up to 90 days;
- using old-style cash registers or violating 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 electronically - a warning or a fine of 2,000 rubles.
Let’s summarize: is a cash register needed for an individual entrepreneur and in what situations:
- For individual entrepreneurs using the simplified tax system, OSNO, and unified agricultural tax, the requirement to work only with a new type of cash register came into force on July 1, 2021.
- Individual entrepreneurs working in the field of trade and catering on PSN and UTII and without employees must use CCP from July 1, 2021.
- The same transition period—July 1, 2021—is set for those individual entrepreneurs that provide services to the population and also have employees.
- The right to a temporary deferment from cash registers (until July 1, 2021) is enjoyed only by individual entrepreneurs without employees who provide services to the public or sell products of their own production.
- Before purchasing or upgrading a device, make sure that the model is included in the list of the Federal Tax Service.
- 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.
- The list of categories of taxpayers to whom the new procedure does not apply is specified in Article 2 of the Law “On CCP” No. 54-FZ.
Do you need a cash register for UTII?
From January 1, 2021, the UTII tax special regime ceases to exist.
The Federal Tax Service explained that when switching from UTII, an individual entrepreneur may not use an online cash register when switching to PSN if, at the buyer’s request, he issues a document that confirms the fact of payment. The exception is sellers who, in such areas without the Internet, use an automatic payment device when making sales, and also trade in excisable goods.
The tax office also noted that an individual entrepreneur without employees can go to NAP - the self-employed do not need to use a cash register.
In addition, entrepreneurs who work in remote or hard-to-reach areas have the right not to use online cash registers. Moreover, regardless of the taxation system.
How can a small business switch to using the new cash register system?
Each participant in the process must complete registration steps and purchase the necessary equipment:
- Organize an Internet connection. Select a mobile or network operator. Buy a modem and pay for traffic.
- Visit the tax office to obtain an enhanced electronic signature for the fiscal data operator.
- Decide for yourself which device will be sufficient for your activities and purchase its storage device.
- Sign a contract with OFD.
- Carry out registration activities of equipment with the Federal Tax Service.
- Set up the operation of all components of the control system yourself or with the help of professionals.
- Train personnel on necessary operations.
It is worth considering that at some stages unforeseen difficulties may arise. Therefore, it should be assumed that this will take a long time.
Is a cash register needed for a patent in 2021?
Previously, organizations and individual entrepreneurs using the patent taxation system were allowed to issue documents to customers that replaced cash receipts. But now they are all required to use online cash register systems. From July 1, 2021, the cash register must be owned by individual entrepreneurs with a patent, which:
- sell goods not of their own production or are employed in public catering if there are no hired employees,
- provide services/perform work if there are hired employees.
A deferment until July 1, 2021 was granted only to those individual entrepreneurs on the patent tax system who do not have hired employees and who sell goods of their own production, or provide services, or perform work. All other individual entrepreneurs on the patent, as well as organizations, should have already installed a cash register.
Find out more about online cash registers here.
Job description
Responsibility for the absence of an online cash register at an individual entrepreneur and non-use of it when trading is quite high. Therefore, the person responsible for working on the cash register must strictly follow the entire algorithm of actions.
Before starting work, the operator must undergo training and gain practical experience in operating this type of equipment. Next, he enters into an employment contract, which sets out the responsibilities of the parties. After testing and checking theoretical knowledge, the employee has the right to get down to business.
Start of the day:
- The operator receives the keys to the box, change and tape.
- Carry out the actions necessary to open a shift (prints a report in electronic form. This data is automatically sent to the OFD).
- Money not involved in the trade turnover process is not reflected in fiscal documents. Their receipt is recorded in a separate journal.
Next comes direct work with the client. The employee is required to perform the following sequence of actions:
- Open the check and announce the amount taking into account the discount.
- Accept money in cash or manipulate a card.
- Close the strict reporting form and hand over the change along with the receipt.
During the process, the operator has a need to make a refund, interrupt the operation if there is a lack of funds, or make a partial payment in cash and card in one document. The closing of the shift occurs no later than 24 hours from the opening. Otherwise the machine is blocked. To do this, a report is drawn up and automatically sent to the center. The funds are transferred to the collector, the equipment is closed and all attributes (keys, loose change and a magazine) are surrendered.
Do you need a cash register for the simplified tax system in 2021?
Definitely yes. If you choose a simplified taxation system, you must use cash register.
Individual entrepreneurs using the simplified tax system have the right not to use cash registers only if they provide services to the public and issue strict reporting forms on paper. Also, individual entrepreneurs without employees are still exempt from cash registers.
Most individual entrepreneurs who provide services or perform work for the population have the right to issue paper BSOs. The exception is catering entrepreneurs who have entered into employment contracts. They are required to use online cash registers now.
At the checkout, you can punch checks or generate electronic BSOs. The details for the check and the electronic BSO are the same. The cash desk will send both documents to the Federal Tax Service in real time. Strict paper forms can only be issued for cash and card payments via a POS terminal.
Until February 1, 2021, individual entrepreneurs using the simplified tax system have the right not to indicate the names of goods and their quantities on cash receipts (clause 17, article 7 of the Federal Law of July 3, 2016 No. 290-FZ). But individual entrepreneurs are still required to reflect the price of goods on the simplified tax system. Therefore, entrepreneurs can indicate goods with the same price in one line on the receipt. In this case, you will need to reflect the product, its price and total cost.
To save time, money and nerves, think about purchasing a new cash register in advance - you will need it anyway. Now there are profitable promotions, and all equipment is in stock.
How much will it cost to install new equipment?
Of course, entrepreneurs are concerned about the question: how much does the online cash register itself and its maintenance cost for individual entrepreneurs? What will matter here is how well the existing cash register corresponds to the ability to install new software and a fiscal device. If the cash register model allows it, then you can simply upgrade it, spending from 10 to 15 thousand rubles. The cost of purchasing new equipment ranges from 25,000 rubles and more.
Please note: you must buy new devices only from the list of models approved by the Federal Tax Service. Cash register sellers are interested in its implementation, so you should not trust their word that a specific 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 purchasing or modernizing cash registers. The entrepreneur will need to pay for high-quality Internet communication services at the rates of his provider, as well as the services of a fiscal data operator.
Please note that the OFD must also be selected only from the official list. The lowest operator rates for the first year of service are 3,000 rubles, in subsequent years the price will be higher - up to 12,000 rubles per device. Accordingly, the total cost will depend on how many cash registers the operator will connect to. In addition, the new cash register must be registered with the Federal Tax Service. This can be done through the OFD (2,000-3,000 rubles) or free of charge on the tax service website if you already have an electronic signature.
| Expense item | Cost, rubles |
| Purchasing a new device (or upgrading an existing one) | from 10 to 40 thousand or more |
| Internet connection for a year (at the rate of 500 rubles per month) | 6 thousand |
| OFD services per year | from 3 thousand |
| Software | from 5 thousand |
| Registration of cash register via OFD* | from 2 thousand |
*(free if you already have an electronic signature or from 3 thousand if you want to order an electronic signature)
In total, the minimum cost for one year of operation of new cash registers will be from 25 thousand rubles for one device, provided that you do not buy it, but upgrade the existing one.
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Do self-employed people need an online cash register?
From January 1, 2021, entrepreneurs from Moscow, Moscow region, Kaluga region, Tatarstan and 19 other regions can switch to the experimental tax regime “Professional Income Tax” or, in other words, register as self-employed.
The self-employed include those who are not individual entrepreneurs and provide services without hiring employees, for example, nannies and tutors. But those who have an annual income of more than 2.4 million rubles per year, or have hired workers, or sell excisable and labeled goods, cannot switch to this regime.
What does a self-employed person get:
- no need to submit tax reports - just register in the “My Tax” application,
- income tax is 4% when working with individuals and 6% when working with legal entities and individual entrepreneurs,
- no need to pay insurance premiums and VAT.
A self-employed person can make payments both in cash and in non-cash form. The sale or provision of a service is recorded by a receipt, which is created in the My Tax application. Thus, the self-employed do not need an online cash register. But without it, you won’t be able to accept card payments.
Which cash register should you choose?
Where and what kind of online cash desk to buy for an atelier is up to you. The main thing is that it complies with the requirements of the law, and the functionality meets your activities. Online cash registers differ from older machines by having a wide range of functions:
- Regular cash functions
- Goods accounting and reporting,
- Work with documentation and reporting,
- Collection of statistics on various indicators,
- Accounting for consumables,
- Work in your personal account (cash office management, administration, etc.).
This is not a complete list of possibilities. It all depends on the planned budget for purchasing the device.
Do you need a cash register for an online store?
Online trading as a type of activity is not included in the list of cash registers exempt from the use. This means that a cash register is needed for an online store.
We recommend calculating all costs in advance. It may seem that one cash register will not be enough. If the payment was made online, you need a cash register registered at the url of the online store. When a courier accepts payment, he may require a special mobile cash register. Does the online store have a pick-up point where you can pay for your purchase? There you also need a cash register registered at the physical address of this point.
But often in all these cases you can get by with one cash register. Connect MyWarehouse to use your cash register for both printing receipts for online orders and for retail sales. When registering a cash register, indicate the address of the point and url of the online store. The new amendments free the courier from the obligation to carry a cash register: simply show the buyer a QR code to download an electronic receipt. All the necessary features are provided in MySklad.
Moreover: in MySklad you can work on different taxation systems - also at the same checkout. You can save by reducing taxes! For example, you can use UTII for retail trade and OSNO for online store orders. Or sell goods under different taxation systems: a separate receipt will be printed for the position for each taxation system, as required by law. You don't need a second cash register for this!
MySklad also provides integration with most popular platforms for online stores and many convenient services. We conduct free seminars and webinars for our users, where we talk about the new functions of MySklad and explain the new rules of work under 54-FZ.
Try MySklad
Who may not use cash registers
For some types of activities, it is allowed not to purchase cash register equipment even after the deadline. Among them:
- trading through vending machines selling small products that operate without electricity or batteries;
- peddling (for example, on trains or airplanes);
- kiosks with newspapers and magazines.
In addition, online technology may not be used by enterprises operating in hard-to-reach areas (lists of territories are approved by the authorities of the constituent entities). These exceptions apply to OSNO and other tax payment systems.
Who doesn't need to install cash registers in 2021?
The law generally exempts some types of activities from issuing any documents to buyers. Individual entrepreneurs and organizations using any taxation system may not use a cash register if:
- trade in newspapers and magazines on paper, as well as when selling related products at newsstands, provided that the share of newspapers and magazines in their turnover is at least 50%, and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation, and accounting for proceeds from sales newspapers and sales of related products are kept separately,
- providing meals to students and employees of educational organizations implementing basic general education programs during classes,
- trade in retail markets, fairs, exhibition complexes, except for the shops, pavilions, kiosks, tents, auto shops, auto shops, vans, containers and other trading places (premises and vehicles, including trailers and semi-trailers), open counters located in them inside indoor market premises when selling non-food products other than those listed in the order of the Government of the Russian Federation dated April 14, 2017 N 698-r,
- peddling (outside a fixed network) of food and non-food products (except for technically complex and food products that require certain conditions of storage and sale, and are subject to mandatory marking by means of identification) from hands, from carts, baskets and other devices for displaying, carrying and selling goods, including in passenger cars and air transport,
- selling ice cream kiosks,
- bottling trade in soft drinks, milk and drinking water,
- trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene,
- seasonal trade in vegetables, including potatoes, fruits and melons,
- sales by the manufacturer of folk arts and crafts products,
- sale of objects of religious worship and religious literature in religious buildings and structures and on the territories related to them or in other places provided to religious organizations for these purposes,
- trading using mechanical vending machines that are not connected to power and accept coins,
- retail sale of shoe covers,
- Individual entrepreneurs when renting out housing along with parking spaces, if the latter are located in an apartment building and belong to the individual entrepreneur by right of ownership.
Among the entrepreneurs who do not need to install a cash register both in 2021 and in the future, there are those who provide services:
- for the acceptance of glassware and waste materials, except scrap metal, precious metals and stones,
- shoe repair and painting,
- for the production and repair of metal haberdashery and keys,
- for the supervision and care of children, the sick, the elderly and disabled,
- plowing gardens and sawing firewood,
- porters at railway stations, bus stations, air terminals, airports, sea and river ports,
- for an individual entrepreneur to lease (hire) residential premises belonging to this individual entrepreneur by right of ownership,
- provision of services for conducting religious rites and ceremonies in places of worship and other places provided to religious organizations for these purposes.
In addition, pharmacy and paramedic stations in villages, as well as libraries, are exempt from using CCT.
General requirements for using cash registers for individual entrepreneurs
The main provisions are enshrined in Federal Law No. 54 of May 22, 2003. "About the use of CCT...".
It clearly states that cash register equipment (POS terminal) must be used by individual entrepreneurs, provided that the activity takes place on the territory of Russia and payments are made in cash (Russian banknotes and coins) or payment cards (bank plastic cards) .
In addition, the technology used must meet the following requirements:
1) be in good working order (in accordance with the Model Rules approved by the Ministry of Finance of the Russian Federation);
2) registered with the tax authorities (for this, the individual entrepreneur submits an application in the appropriate form and opens an accounting book);
3) included in the State Register maintained by the Federal Tax Service;
4) must be operated in a fiscal mode. That is, with it, the equipment functions in such a way that all data about the check is entered onto a special microcircuit, which is sealed by employees of the tax authorities.
Is it necessary to purchase separate cash registers for outbound trading?
Selling vegetables, kvass or cotton candy from a small mobile tent is all outbound trade, which is subject to certain legal requirements. The equipment used in such cases must be light and compact, and this applies not only to counters, scales, etc., but also to cash registers.
Taking into account modern legislation, organizations and individual entrepreneurs are required to use exclusively online cash registers officially registered with the Federal Tax Service. But are the same cash registers needed for outbound trading or will you have to buy a separate cash register for this?
For which trade on the road are online cash registers required?
Of course, the use of a cash register in outbound sales raises a lot of questions. For example, how to register it if you need to indicate the address of the retail outlet, but it is not permanent? In this case, the law requires you to pay attention to the types of goods supplied:
- The sale of any food products is not equipped with an online cash register - fruits and vegetables in stalls and from machines, fish or oil, draft kvass or milk from tanks, cotton candy or lemonade.
- A cash register is needed for the sale of alcoholic beverages, regardless of the type of outlet - stationary or mobile.
- Outdoor attractions, circuses "Chapiteau", etc. belong to the service sector, therefore they must be equipped with a cash register capable of issuing a sales receipt in addition to the sold ticket.
Most industrial goods cannot be sold without a cash register. Therefore, even on the road, a cash register is needed to sell clothing (except socks and underwear), carpets, household chemicals and appliances, building materials, leather goods, furniture and much more.
Why do you need a separate cash register?
Online cash registers for stationary trade usually have high throughput and can serve a wide range of goods. To do this, they connect to a computer on which an extensive database of products sold is stored. To provide the declared power, such a CCP operates from the network. Both are not suitable for outdoor trading, where autonomy and compactness are required.
The mobile cash register differs in that:
- receives power from the battery;
- provides long-term performance, as it consumes minimal battery power;
- It is small in size, allowing you to carry it with you.
Of course, for the sake of mobility, you have to sacrifice nomenclature and power, but they are not needed at the exit point. In this case, most often it is necessary to cover a small list of products, and the trade itself is limited in time.
Thus, it is most convenient to purchase a separate cash register for departure. A special device will solve all the tasks posed by current legislation for your business.
In addition to compact mobile cash registers, autonomous online complexes can also be used. They consist of a device that prints receipts and a device with a cloud system for basic inventory accounting (tablet). This type of cash register is applicable for outdoor trade and a permanent store where there is not a large influx of customers. In addition, on the street or in a subway passage, people usually pay in cash rather than with a bank card, which also simplifies the cash register used
Which fiscal drive should an individual entrepreneur use on the simplified tax system (its permissible service life)
For individual entrepreneurs on the simplified tax system (as for a small business entity), Law No. 54-FZ (clause 6 of article 4.1) establishes the obligation to use a fiscal drive with an “extended” validity period of the CFP (fiscal attribute key) - at least 36 months (usual validity period CFP - at least 13 months).
If an individual entrepreneur using the simplified tax system installs a fiscal drive on his online cash register with a CFP validity period of 13 months, this may be regarded by tax authorities as an administrative offense (Article 14.5 of the Code of Administrative Offenses of the Russian Federation).
Together with companies and individual entrepreneurs on the simplified tax system, taxpayers are required to use such fiscal accumulators when providing services and using one of the following tax systems:
- Unified Agricultural Sciences;
- UTII (when carrying out types of activities named in clause 2 of Article 346.26 of the Tax Code of the Russian Federation);
- patent system.
There are exceptions to this rule - a fiscal accumulator with a CFP validity period of at least 13 months can be used by the above-mentioned companies and individual entrepreneurs if they:
- have a seasonal (temporary) nature of work;
- combine special modes with OSNO;
- use online cash registers in offline mode.
Firms and individual entrepreneurs selling excisable goods do not have the right to use a drive with a CFP key validity period of at least 36 months - for these categories of cash register users, the register of fiscal drives provides separate models with a CFP key validity period of 13 months.
