How much does an online cash desk for individual entrepreneurs cost: equipment, software, maintenance. How to register a cash register for individual entrepreneurs - new rules

A cash register is a device that confirms the receipt of payment from the buyer in cash or with a payment card. Many models of cash registers help the entrepreneur keep records, but still prefer to work without a cash register.

The reason is not only that new CRE models without a fiscal drive are much more expensive, but also in the cost of their maintenance. With small incomes of individual entrepreneurs, it is quite difficult to immediately give more than 40 thousand rubles for these purposes. Plus, you have to constantly pay for the services of an intermediary for the transfer of sales data to the tax office, which is at least 3,000 rubles a year.

And, besides, CCP is also an administrative burden, because the cash desk must be registered with the tax office, and then special cash documents must be kept. We will tell you who has the right to work without a cash register in 2019, and what changes have been made in this matter.

What IP needs a cash register

The need to install a CCP depends on the tax regime in which the entrepreneur works. Another criterion is . The method of payment for goods or services also matters. Since 2017, there have been major changes here that have significantly expanded the list of those who are required to use the cash register.

First of all, we recall that CCP has always been necessary for those taxation systems where the calculation of tax directly depends on revenue: OSNO, USN and UAT. For such sellers, the answer to the question: “Can an individual entrepreneur work without a cash register?” was and remains negative.

And only entrepreneurs providing services to the public, on any taxation system, until July 1, 2019, can still issue a BSO (strict reporting form) of typographic production instead of a cashier's check.

For entrepreneurs in the UTII and PSN regimes, who are engaged in retail trade or catering services, other deadlines for the mandatory transition to cash registers are provided. Read more about this below.

So far, retailers on the USN, OSNO, and ESHN taxation systems are required to use a cash register if the buyer pays with them in cash or with a payment card using a POS terminal.

And besides, the Ministry of Finance insists that a cash receipt be issued even upon receipt of payment from an individual directly to the seller's settlement account (letter dated 04.28.17 No. 03-01-15 / 26324). This unexpected point of view is disputed by experts in accounting, but the department has not changed its opinion so far.

If payment by card occurs online, for example, when buying in an online store, then the letter of the Federal Tax Service dated March 21, 2017 No. ED-3-20/1911 indicates that an electronic cash receipt should be issued from July 1, 2018 .

Cash registers for special modes of UTII and PSN

Working without a cash register in the UTII and PSN modes does not interfere with the calculation of taxes, because real revenue is not needed for this. The tax is calculated from the sales area, and the entrepreneur knows this amount in advance.

That is why for scammers and individual entrepreneurs, a deferral for the use of cash registers is established on the patent. Initially, the deadline for the mandatory transition to CCP for these regimes was set for July 1, 2018.

Later, some legislators, at the request of small businesses, tried to pass a bill to move that deadline to January 1, 2021. But instead of this initiative, the State Duma accepted the proposal of the Ministry of Finance, according to which the transition period was postponed by only a year, and not for all individual entrepreneurs.

Whether an online cash desk of an IP on a patent is needed in 2019 now depends on whether it has employees hired by. Another criterion is the type of activity.

According to the law of November 27, 2017 No. 337-FZ, from July 1, 2018, only entrepreneurs on UTII and PSN will need cash registers if they are retailers or catering, involving hired personnel. If there are no employees for these types of activities, or the individual entrepreneur provides services to the population (regardless of the presence of employees), then CCP can be installed later - from July 1, 2019.

Sale of beer

There is a controversial situation in the field of CCP application related to the sale of beer. Here a legal conflict has formed, when the norms of one federal law contradict the norms of another. At the same time, the courts and tax authorities assess the situation differently.

The Plenum of the Supreme Arbitration Court of the Russian Federation in its Resolution No. 47 of July 11, 2014 recognized that in such a conflict of legal norms, the provisions of a special law regulating the sale of alcohol, including beer, should be taken into account.

This means that for individual entrepreneurs on a patent and for individual entrepreneurs on UTII when selling beer, a cash register is needed already from 03/31/17. Moreover, not only in retail trade, but also in the provision of catering services (before, cafes and bars did not use cash registers in these modes).

However, the Ministry of Finance and the Federal Tax Service have a different point of view and believe that even the sale of beer does not change the transition periods established for UTII and PSN, i.e. not earlier than July 1, 2018 (letters No. 03-01-15/215 of 11.01.17 and No. SA-4-20/ of 21.08.17 [email protected]).

But in 2019, the question of the need for CCP when selling beer is no longer an issue. And sooner or later, almost all retailers and service providers who receive payment from the public will need cash registers.

Compensation for the cost of purchasing cash registers

When the issue of the widespread introduction of online cash desks was discussed at the highest level, officials promised that the costs that small businesses had to bear would be compensated for. This, of course, will not be payments from the budget, but the so-called tax deduction, i.e. reduction in tax payable. But even here it turned out to be quite difficult.

For entrepreneurs working on regimes that take into account expenses (OSNO, ESHN, STS Income minus expenses), nothing has changed. They are simply allowed to take into account the costs of purchasing and installing CCP when calculating the tax.

As for regimes such as UTND and SIT, where expenses are not taken into account, entrepreneurs are entitled to receive a tax deduction. After submitting a special application, it is possible to reduce the quarterly tax or the cost of a patent by no more than 18,000 rubles per piece of equipment.

And only for the simplified tax system Income, compensation for the cost of acquiring cash registers is not provided. Expenses under this regime are not taken into account, and officials have not yet given the right to reduce advance payments or the annual tax itself to these entrepreneurs.

Results

The issue of using cash registers by individual entrepreneurs is quite complicated, so we will repeat all the nuances once again:

1. Do I need a cash desk for IP on the simplified tax system in 2019? Yes, it's needed. And besides, retailers are required to issue cashier's checks when paying in cash or by card on OSNO and ESHN. An exception is a small list of situations specified in Article 2 of the Law "On CCP" No. 54-FZ. Among them are the sale of tickets, ice cream and newspapers in kiosks, peddling, etc.
2. Entrepreneurs providing services to the population under the STS and OSNO regimes can issue printed BSOs instead of cash receipts until mid-2019. After that, it is necessary to install either a CCP or an automated system for issuing strict reporting forms. The exception is patent activities specified in Article 2 of Law No. 54-FZ.
3. For entrepreneurs on UTII and PSN, the period for switching to cash desks depends on two conditions - the availability of employees and types of activities. If these are services, as well as retail trade and catering without involving employees, then this deadline has been postponed to July 1, 2019. If the individual entrepreneur has employees, but is engaged in trade or catering, then the cash register will be required from July 1, 2018.
4. Individual entrepreneurs who have chosen imputation or bought a patent can receive a tax deduction in the amount of not more than 18 thousand rubles for one piece of equipment. Those working on the simplified tax system Income minus expenses, OSNO, ESHN take into account the costs of acquiring cash register equipment in their expenses. For the USN Income, a compensation mechanism for accounting for cash register costs has not been developed.

The new law 54-FZ "On the use of cash registers" has significantly changed the state of affairs in the business sector. In this regard, many questions arise:

Who needs to install a cash register urgently?

Who else can delay this?

Does the need to purchase online cash desks depend on which taxation system is chosen or not?

First of all, it should be noted that the form of ownership of the company is not a determining criterion for the installation of new cash desks. Both individual entrepreneurs and limited liability companies are now required to use , which, unlike their predecessors, transmit data from checks via the Internet to a fiscal data operator (OFD), which then forwards them to the tax office.

Before the introduction of the new law, an entrepreneur on the “imputation” could decide for himself whether he needed a cash desk. If he installed it, then only for internal control and accounting. It was possible to confirm purchases, for example, with sales receipts.

Who was given a deferment to install an online cash register?

According to the law, there are still a number of organizations that are exempt from using online cash registers. The list of such organizations and the requirements for them are detailed in the second article of the law. Let's name a few. These include entrepreneurs who:

• sale of magazines and newspapers, securities; tickets in public transport; goods on trains; ice cream in kiosks and soft drinks on tap;
• trade in markets, fairs and other areas adapted for sales;
• reception of glassware and waste materials;
• provision of food for students and employees of educational institutions;
• supervision and care of children, the sick, the elderly and the disabled;
• provision of porter services at railway stations, bus stations, ports and airports;
• services for plowing and sawing firewood;
• rental by the owner of housing;

Online cash desk for the sale of alcohol

Online cash registers for those who provide services

Until July 1, 2018, entrepreneurs who provide services to the public, regardless of the taxation system, may not install online cash desks. But at the same time, they must issue a strict reporting form (BSO) to the buyer.

From July 1, all organizations providing services will have to switch to a new form of BSO. Forms will have to be issued by a special device, which will essentially become a kind of online cash register. New SSOs will also be sent to the tax office in real time.

Online cash registers and acquiring

Payment by acquiring (non-cash money transfer made using a plastic card) is the same acceptance of funds. And this means that you need a cash register that complies with current legislation. Therefore, all of the above innovations are applicable to acquiring as well.

The process of implementing an online cash register for stores consists of 3 main steps:

1. buy a new type of cash register;

2. decide on the OFD and conclude an agreement with them;

3. choose reliable software.

Litebox software and specialized hardware easily meet the requirements of the new legislation:

uninterrupted data exchange with OFD

printing new details in the receipt

sending electronic checks at the request of buyers by e-mail or SMS messages to the phone.

According to the law 54-FZ "On the use of cash registers", trade in the country is gradually switching to online cash registers - more than 2.3 million new cash registers have been registered today. To figure it out who needs to install a cash register this year, read our article.

To switch to a new order, it is not enough just to buy a cash register and register it with the Federal Tax Service. In checks, now you need to punch the names of goods - which means you need a cash register program that can do this. Our application Cashier MySklad supports this and all other requirements of 54-FZ. Download and try now: it's free.

Everything related to the use of cash registers is regulated by 54-FZ. This law also answers the questions of who and when should set up a cash register, whether an individual entrepreneur is obliged to have a cash register, who is generally exempted from installing new equipment. To begin with, let's analyze whether the use of CCP depends on the form of ownership of the business.

Do I need to install a cash register for individual entrepreneurs in 2019?

Whether a cash register is needed for individual entrepreneurs was previously decided by the entrepreneurs themselves: they could choose how to confirm the 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 has changed.

So is it necessary for an individual entrepreneur to have a cash register today? For some entrepreneurs, for example, those who are engaged in retail and catering and have hired employees, this obligation came as early as July 2018.

And by July 2019, everyone is required to put up cash desks - both individual entrepreneurs and organizations. It is important that the equipment must be of a new type - with an Internet connection for online data transfer to the tax office.

Do you need a cash register for an LLC?

The use of cash registers does not depend on the form of ownership of the organization, that is, LLCs must also use new cash desks. At the same time, the period of transition to a new order is determined by the tax regime. Next, we will analyze in detail who and when it is necessary to set up a cash register, depending on the form of taxation.

Do I need a cash register for UTII?

Previously, it was possible for certain categories of entrepreneurs not to use cash register equipment on the imputation, but amendments to the law obligated them to install new equipment. Now, with UTII, cash registers are mandatory for everyone. Only the installation period differs: someone had to install the cash register this year, while someone was given another year of delay. More on this below.

Cash register for individual entrepreneurs on UTII: is it necessary, when to set, penalties for the absence

By July 2019, those who provide services to the population should supply cash registers. For individual entrepreneurs working in retail, catering or selling excisable goods, it all depends on whether there are employees. If they are not there, you can wait a bit with the installation of the cash register (although we do not recommend delaying until the deadline in July 2019), if there is, you should have installed the cash register last year.

When installing a cash register, one should not forget about equipping the seller's workplace. But clients of MyWarehouse do not need to think about it - we offer a ready-made cashier's workstation. This is an alternative to expensive POS systems, which will allow you to spend half as much on the automation of the seller's workplace. With the convenient cashier's workstation MySklad, you can keep inventory records, register sales, and punch checks. Just run the program on a computer or laptop, and then connect the fiscal registrar and scanner to it.

If an entrepreneur ignores the law, he will be fined - up to 50% of the proceeds that passed "by the cash register" (at least 10,000 rubles). For a repeated violation, if the total amount of settlements is 1 million rubles or more, from July 1, 2018, a fine of 800,000 to 1 million rubles or suspension of activities for up to 90 days is threatened.

Cash desk for LLC on UTII: when to establish what fines threaten

Organizations on imputation must also supply CCP. Those who are engaged in retail, public catering or the sale of excisable goods should have already acquired a cash register by July 1 last year, the rest should be in time by July 1, 2019.

For non-compliance with the law, organizations face a fine of up to 100% of the proceeds received without the use of cash registers, but not less than 30,000 rubles. From July this year, if the company is caught again, and the settlement amount is more than 1 million rubles, the tax authorities will be able to recover from 800,000 to 1 million rubles.

Do I need a cash register with a patent in 2019?

Do I need a cash register with the simplified tax system?

Definitely yes. If you choose a simplified taxation system, you must use a CCP. At the same time, if a legal entity (IP or LLC) on the simplified tax system provides services to the public, a cash register is not needed until July 1, 2019 - provided that strict reporting forms are issued. For those who are engaged in catering, the delay depends on the availability of employees. If they are not there, the cash desk must be installed by July 1, 2019, if there is, it should have appeared by July 2018.

It is not worth delaying the purchase - last year about 1 million entrepreneurs switched to the new order! This year, there may be a shortage of fiscal savings, which means that prices will skyrocket, and against the backdrop of hype and delays in deliveries: as past experience has shown, most businessmen are literally dragging on until the last weeks. To save time, money and nerves, think about it in advance - now there are profitable promotions, and all the equipment is in stock.

Do you need a cash register for an online store?

Online trading as a type of activity does not fall into the list of exempted CCPs. And this means that a cash register for an online store is needed.

We recommend that you calculate all costs in advance. Perhaps one cash register will not be enough. If the payment was made online, you need a CCP registered at the url of the online store. When the courier accepts payment, he needs a special mobile checkout. If the online store has a pickup point where you can pay for the purchase, there should be another cash register. It must be registered at the physical address of this point.

The use of a cash register is regulated by Federal Law No. 54 of 05/22/2003. It says that all entrepreneurs are required to use those registered in the state register. Later, a law was passed allowing do not use KKM with a few exceptions.

What is KKM

Cash register - a type of office equipment, main tool tax service to control the completeness and correctness of settlements made by the entrepreneur with consumers.

Calculation of buyers without using the cash desk is punished severe penalties.

According to the laws in force on the territory of the Russian Federation, the cash desk is obligatory for entrepreneurs who pay their customers in cash or using bank cards. In some cases, this rule can be bypassed.

In which cases the entrepreneur is not obliged to use the cash register:

1. On the territory of a market or a trading pavilion set aside specifically for trade, except for kiosks, shops and other similar places, when selling non-food products.
2. If the entrepreneur is engaged in small retail of various types.
3. When selling draft soft drinks, ice cream.
4. When an entrepreneur sells lemonade, wine, kvass or milk in tanks, as well as vegetables, fruits, fish or meat.
5. When taking glass.
6. When selling printed materials and travel cards.
7. In securities trading.
8. Clothing and footwear repair services.
9. When providing social services (assistance in caring for the elderly, children, the disabled).
10. When the individual entrepreneur is engaged in catering for schools and preschool institutions.
11. Churches, monasteries, and other spiritual organizations, whose activities include helping the believing population of the Russian Federation, are unconditionally exempted from the use.
12. Individual entrepreneurs located in hard-to-reach settlements with a small population. The list of such territories must be approved regionally.
13. An entrepreneur is exempted from the need to use a cash register if he pays a lump-sum tax.
14. Some other goods or services approved at the regional level.

When trading apples from a truck, an entrepreneur may not use cash registers, but must pass an auditor's check for the safety of the products being sold. Trays or baskets with vegetables and fruits must be covered with foil. If an individual entrepreneur sells equipment in a tray, then he undertakes to use a cash desk.

Work without cash registers in 2018

When working on a patent taxation system, an entrepreneur has the right not to use cash registers if the area of ​​\u200b\u200bthe outlet does not exceed 50 square meters. meters. Those who carry out retail trade can also work in the patent system.

Laws of the Russian Federation set of requirements to all KKM:

1. Cars used in trade must be registered with the tax office at the place of residence of the entrepreneur.
2. It is permissible to use only those cash registers that are listed in the state register. This information can be checked on the official website, or by the presence of a special sticker on the device.

It is impossible to buy cash registers in the store. This is done by specialized organizations at head offices or branches. Both new devices and those that have already been used before are being implemented. Before choosing a CCP model, you need to make sure that it suits the entrepreneur, since each machine issues checks with a certain set of details.

The main thing you should pay attention to is the presence of the device in the registry, otherwise you can simply waste money.

Registration of the device takes place after purchase at the tax office. For this, it is necessary documentation:

• passport of the purchased car;
• an agreement with the organization in which the device was purchased;
• statement.

After the inspection, the employee will protect the car from hacking with a special code and seal it.

Exists a few rules for the use of:

1. The cashier is obliged to issue a check to the buyer upon receipt of the money. It reflects all the information about the purchase: date and time, required details, such as the check number, the name of the individual entrepreneur, the name of the cashier accepting the order, and some other parameters.
2. Each entrepreneur, in addition to issuing a check, is obliged to keep documentation: to open and close shifts, keep journals and reports.
3. Every year, cars must undergo a mandatory technical inspection.

Depending on the type of violation, the entrepreneur may face fines in the amount of 1,500-30,000 rubles or temporary disqualification from the market for up to a year.

The use of the cash register has a number of indisputable advantages for an entrepreneur:

1. Increasing audience confidence. Customers will receive a guarantee in the quality of what he purchases. The issued check makes it possible to return the product or exchange it for another within a certain period.
2. An entrepreneur can be confident in the hired personnel, since each operation at the checkout is strictly recorded.
3. The use of cash registers simplifies tracking the volume of goods sold, maintaining accounting records.
4. Issuing a check by machine significantly saves time for staff, in comparison with issuing.
5. An entrepreneur will be able not to miss a client who wants to pay with a bank card. This is especially true in connection with the growing popularity of cashless payments.
6. Modern CCP is easy to connect to a computer or electronic scales.

Purchases made through online stores and social networks are gaining popularity. However, the issue of issuing a sales receipt causes concern for some entrepreneurs. The seller is not able to issue a check to the buyer after payment for the purchase has been made.

In this case there is a number of nuances:

1. Ordering goods through the network is not a non-cash transaction, the client pays for the purchase with bank funds.
2. An individual entrepreneur can conduct his business through bank transfers and not acquire a cash desk.
3. The individual entrepreneur draws up a sales receipt for the purchase before he receives cash. Before ordering, the individual entrepreneur gives the amount of money to the courier, who must have a separate cash register issued personally for him. He must be an employee of this individual entrepreneur and is listed as a cashier in it.

If an entrepreneur has opted for a simplified taxation model, he must have a cash register during cash settlements with customers. Since February 1 this year, the old-style equipment has been completed. For individual entrepreneurs selling alcohol, this period expired in March.

How to legally work without a cash register? Details are in this video.

Who are the IPs? These are individuals registered as entrepreneurs. They do not have the status of a legal organization, but they have many similar rights in the organization of activities, as well as duties that are imposed on them already as entrepreneurs, and not ordinary people. At the beginning of opening an IP, citizens have many difficulties and questions in paperwork. Let's take a look at some of them. After registering, individual entrepreneurs ask themselves if they need a CCP to carry out their activities.

Cash registers for individual entrepreneurs

The law defines those types of activities of individual entrepreneurs and organizations for which it is mandatory to use:

1. Trade in goods.
2. Performance of work.
3. Scope of services (cash payments, bank cards through the terminal).

There are, of course, exceptions.

What types of activities can do without the use of the fiscal apparatus?

The cash register can not be used in such cases:

1. Trade at exhibition centers, markets, fairs.
2. Small-scale takeaway trade in food, non-food products from trays, carts, baskets.
3. Trade from tanks with milk, kvass, vegetable oil, beer, live fish, vegetables, melons.
4. Reception from citizens of glass containers and metal.
5. Sale of newspapers, lottery tickets, religious literature, magazines.

In all these cases, they do not use a cash register, regardless of whether it is a legal entity or an individual entrepreneur.

Whether they are needed for individual entrepreneurs is determined primarily by what system of taxation they are on.

Legal entities and individual entrepreneurs who are single tax payers for certain types of activities can afford to do without the use of CCP. However, it should not be forgotten that this is possible only if a document (receipt, check) is issued at the request of the client to confirm receipt of money for the goods or services provided.

Individual entrepreneurs who are on a patent may also not apply CCP. In fact, you can pay without a cash register, but at the same time use there are approved forms of such documents that are equated to cashier's checks.

Let's answer the most common questions of individual entrepreneurs:

1. Is a cash register for individual entrepreneurs (simplified) needed in 2015? - Definitely needed.
2. Is it necessary to use a cash register for individual entrepreneurs when carrying out activities?

The main factor in the use of CCP will always be the type of activity, place and availability of receipts confirming the sale or provision of services.

for IP

CCP is not just installed at the place of business, it must first be registered with the tax office. For this, the following papers are submitted:

1. Application for registration of a cash register.

2. Passport of CCP.

3. A document on the conclusion of a technical support agreement with a service organization.

Registration of the cash register will take place no more than five days from the date of application. The tax office will issue a device registration card and return the documents attached to the application. If necessary, you can re-register and deregister. The process will take up to five days. The application is accompanied by a device passport and a registration card.

Penalty for non-use of CCP

For violations in the application of the CCP, an administrative fine is imposed. For example, in such cases:

1. Unbroken check (in the presence of a cash register, the check was not issued).
2. Use of cash registers that do not comply with the standards.
3. Refusal to issue upon purchase.

The amount of the fine is from one and a half to two thousand rubles for individual entrepreneurs.

Purchase of a cash register

Cash registers for individual entrepreneurs cannot be purchased in a simple digital equipment store. Their sale and repair, as well as maintenance, are carried out by specialized firms that have the permission of the State Expert Commission. Such organizations usually have a network of retail stores and technical service centers in which they sell CCPs and provide after-sales service.

How much will a cash register for IP cost? The price ranges from eight to twenty-five thousand rubles. It's not enough just to buy a device. The next step will be the conclusion of a service contract with the CTO. Employees of the center will stick a hologram on the cash register confirming their cooperation, and will issue a second copy of the contract, which is required for registration with the tax office.
Maintenance of CCP will cost from three hundred rubles a month and more. In cash registers, the memory block (EKLZ) is changed annually, as well as fiscal memory - in case of overflow.

Replacing the ECLZ will cost from six thousand rubles or more. Everything will depend on the model of your device. If you want to save money, you can purchase a CCP that has already been in use. But you must be sure that it is deregistered in the tax. In addition, such a CCP must have a completely new memory block. You should also pay attention to the period of its operation, since the total period of use of equipment cannot be more than seven years.
The use of a cash register is associated with the observance of cash discipline, as well as the execution of a number of documents and reports. There is a draft law on the transition to online cash registers, which will transfer information to the tax office via the Internet. This is primarily necessary to combat the shadow circulation of money.

Instead of an afterword

When opening an individual entrepreneur, as a rule, they save on everything in order to start a business from somewhere. And the need to purchase CCP can be an unpleasant surprise for a beginner. Many are simply lost - do they need it, or can you do without it. Therefore, in our article, we examined in detail when cash registers for individual entrepreneurs are needed and how to purchase and arrange them. We hope that our information will help you understand the features of the use of cash registers for individual entrepreneurs.