Fine for not using an online cash register in 2020: sanctions for failure to install

Amount of fine

Already in July 2020, changes to the Federal Law No. 54 came into full force. If previously the transition to online cash registers was voluntary, from now on new requirements apply to all enterprises in the retail trade and service sector. Fines established by law also began to apply.

The fine for failure to use an online cash register in 2020 is calculated as a percentage of the amount that was not transferred through the cash register. So, for an individual entrepreneur the fine ranges from 25% to 50%, for an organization – 75%-100%. Moreover, if the total amount of transactions is more than 1,000,000 rubles, then business activities are suspended for three months.

The main fines established by law 54-FZ are given in the table:

https://youtu.be/lt077rOVSeM

Application of cash register systems in wholesale trade

Law 54-FZ does not make an exception for wholesale trade. Any cash payments related to the sale of goods to both individuals and legal entities must be made using cash register systems. Therefore, when trading wholesale for cash, it is necessary to use cash register equipment.

From July 1, 2018, the use of a cash register is mandatory for all forms of payments with customers, including non-cash payments using bank cards or electronic payment instruments. Individual entrepreneurs and organizations must strictly follow the rules for using cash register systems in order to avoid fines for violating them.

Responsibility

Responsibility for failure to use an online cash register in 2020 has been established for both individual entrepreneurs and legal entities. Its size depends on the legal form; the type of activity and the taxation system do not affect it. The fine is imposed on the entrepreneur himself or on an official (the head of the organization or his deputy).

For individual entrepreneurs

The liability for non-use of an online cash register for an individual entrepreneur is less strict than for a legal entity. If the number of transactions carried out without a cash register and their amount were small, then the state may limit itself to a warning. If you do not install a new cash register after this, you will be fined from a quarter to half of your revenue. If you inform the Federal Tax Service yourself that you do not yet have an online cash register, then responsibility will be removed from you after you install such a device.

If you are engaged in repairing clothes or shoes, making keys, selling various goods secondhand or on the market without a separate premises, or renting out housing, then you are allowed not to use an online cash register. Also, people who are registered as self-employed are exempt from using CCT.

For LLC

Penalties for non-use of online cash registers are more severe for organizations than for individual entrepreneurs. They will not always be able to get off with a warning, even if the amount of transactions carried out without a cash register was small. The fine amounts to 75% of the transaction amount. The minimum amount is 30,000 rubles. An official (the head of a company or its division, his deputy) will be subject to a fine similar to the fine for an individual entrepreneur.

In case of repeated violations and the amount of transactions is more than one million rubles, the business’s activities will be suspended for three months, and the official will be disqualified for 1-2 years. You also need to take into account other violations that may be associated with the lack of a cash register. For example, if you sell alcohol without connecting to the EGAIS system (which requires an online cash register), then the organization will be fined up to 200,000 rubles, and the official - up to 15,000 rubles.

Who has the right to work without online cash registers?

The Law “On the Application of CCP...” dated May 22, 2003 No. 54-FZ (hereinafter referred to as Law 54-FZ) lists cases when commercial organizations and individual entrepreneurs (hereinafter referred to as merchants) may not use an online cash register at all in their work or not use it until a certain time, subject to providing the client with a document indicating the fact of receipt of payment.

Thus, the following categories of merchants engaged in:

• sale of securities;
• sale of newspapers and magazines on paper in special kiosks;
• sale at kiosks of ice cream, soft drinks by the glass, etc.

Important! The following deferment applies for the use of online cash registers (clauses 7.1, 8, 11.1 of Article 7 of the Federal Law dated July 3, 2016 No. 290-FZ “On Amendments...”):

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• using the patent method of taxation – until 07/01/2019. Provided that the person does not work in the field of retail trade and catering or works in one of these areas but does not have employees;
• payers of the single tax on imputed income – until 07/01/2019. Provided that the person does not work in the field of retail trade and catering or works in one of these areas but does not have employees;
• carrying out work to provide services to the population - until 07/01/2019. An exception to this rule is for persons working in the catering industry and having hired employees, who must apply CCP from 07/01/2018;
• those engaged in trading through vending machines – until 07/01/2019. Provided that these persons do not have employees.

From 07/01/2019, almost all entrepreneurs will be fined for the lack of online cash registers - except for those who sell goods created with their own hands or their services, works and do not have employees (such individual entrepreneurs have been given a deferment until 07/01/2021, see the law dated 06.06.2019 N 129-FZ)

Separate rules for the use of online cash registers are established for merchants trading in remote or hard-to-reach areas, the list of which is approved at the level of a constituent entity of the Russian Federation. Thus, these persons may not use cash registers provided that the client, at his request, is provided with a document signed by the seller confirming the payment transaction (Clause 3, Article 2 of Law 54-FZ).

Conclusion: these persons are not subject to liability in the form of a fine for failure to use online cash registers in 2020.

Penalty for making payments without an online cash register

As mentioned above, if an organization operates without online cash registers, a fine will be imposed on it. Its size depends on the organizational and legal form of the business. For an individual entrepreneur it is 25-50% of the amount of revenue, for a legal entity - 75-100%. The minimum amount of the fine for an individual entrepreneur is 10,000 rubles, for an LLC - 30,000 rubles.

At the same time, direct violators - a merchandiser, a salesperson or a cashier - cannot be fined. They can only be punished by their immediate superior by depriving them of a bonus or reprimanding them for negligent attitude towards work. The state may fine the individual entrepreneur or legal entity itself, as well as the official responsible for installing the cash register.

When payments without the use of cash register cannot be punished

Article 14.5 of the Code of Administrative Offenses of the Russian Federation fines only for a proven offense. According to the letter of the Federal Tax Service of the Russian Federation No. ED-3-20 / [email protected] dated 10.11.2019 (LINK), it is impossible to punish an entrepreneur or legal entity just for reporting the fact that they do not use cash register systems for payments. Such messages are only a reason for conducting an inspection of enterprises and initiating a case of an administrative offense. This is directly stated in Article 28.1 of the Code of Administrative Offenses of the Russian Federation (LINK).

In particular, paragraph 3 of paragraph 1 of Article 28.1 of the Code of Administrative Offenses of the Russian Federation explains that the grounds for initiating a case for an administrative offense are:

• messages and statements of citizens, entrepreneurs and legal entities;
• media reports.

These messages must contain information indicating the non-use of cash registers, i.e. to the event of an administrative offense. However, on the basis of clause 1 of Article 24.5 of the Code of Administrative Offenses of the Russian Federation (LINK), direct proceedings on the initiated case cannot be started, and if it is started, it must be terminated if there is no event of an administrative offense. In other words, if the fact of non-use of cash register equipment was not established during the inspection. A mere statement from third parties about an offense is not enough to hold a legal entity or individual entrepreneur liable for failure to use cash register systems in calculations.

Therefore, do not be afraid of slander, but be afraid of real cases of non-use of the online cash register, which can be revealed during direct inspection. Then the fine will be legal.

Penalty for late installation of an online cash register

The state has set the deadlines during which entrepreneurs must switch to online cash registers:

1. July 1, 2020 - all individual entrepreneurs and LLCs must switch to OSNO and simplified tax system, except for those working in the service sector, as well as online stores
2. July 1, 2020 - individual entrepreneurs and LLCs must switch to UTII and a patent, having employees and working in the field of catering and retail, as well as those who use vending machines
3. July 1, 2020 - individual entrepreneurs and LLCs must switch to UTII and a patent, those who do not have employees and work in the catering and retail sectors, as well as all service enterprises and those who use vending machines without employees

If after this you still have not installed an online cash register, then you will be subject to a standard fine depending on the organizational form of the business. If you yourself report the violation to the tax office, the fine will be canceled after installing the cash register.

Possibility to avoid a fine

According to the new edition of 54-FZ, cash register owners have the opportunity to avoid punishment for a number of violations:

• for non-use of CCP,
• for the use of CCP that does not meet the established requirements,
• for the use of cash register systems in violation of the procedure for its registration, the procedure, terms and conditions for its re-registration and the procedure for its application.

To do this, you must voluntarily inform the tax office about your violation and correct the violation. It is important to comply with two conditions: first, at the time of the application, the tax authority does not have the relevant information and documents about the administrative offense committed, second, to provide information and documents sufficient to establish the event of an administrative violation.

Fine for cash registers that do not comply with legal requirements

As of February 1, 2020, the tax service no longer registers old-style cash register equipment. Now all cash registers must support an Internet connection and write data to the fiscal drive instead of the ECLZ. Those using old tills will need to replace or upgrade them

If you use a cash register that does not comply with the requirements of the law, then you may be subject to a fine of up to 3,000 rubles (for an individual entrepreneur or an official) or up to 10,000 rubles (for a legal entity). Instead of a fine, a warning may be issued (only once).

How to Avoid Responsibility

To avoid being fined for violating the use of cash registers, you should:

• voluntarily correct the violation before receiving a document on prosecution;
• no later than 3 days after voluntary fulfillment of the obligation to inform the tax authority about the situation that has arisen with the cash register.

In this case, 2 conditions must be met:

• on the date of receipt of the application from the taxpayer, the inspectorate is not yet aware of the offense;
• Along with the message, documents are presented that confirm the fact of non-compliance with the operating rules of the CCP.

Important! If it is not possible to pass a corrective check, you will not be able to avoid a fine.

When working on a cash register without a fiscal drive, organizations and entrepreneurs can avoid liability if they have taken all measures to bring the equipment into compliance with legal requirements, but due to the fault of the supplier they are still using the old cash register. This means that they entered into an agreement for the supply of the drive, paid for it, but still have not received it. In this case, you cannot be fined for not using CCP.

When are they fined for non-use of CCP, and when for its non-compliance?

The law establishes separate penalties for the absence of a cash register and for its non-compliance with the requirements. Carrying out payments without an online cash register is considered a more serious violation than using outdated technology, since in this case information about transactions is not transmitted to the Federal Tax Service at all. Accordingly, the fine for such a violation is larger. If cash register equipment does not comply with the rules, the punishment is often limited to a warning.

The fine for non-compliance of the cash register with the requirements also applies to the following violations:

• Lack of registration of the cash register with the tax office
• Violation of the cash register registration procedure
• Using a cash register that meets the requirements but is not listed in the official register

The amount of the fine and the procedure for calculating it are the same in all cases.

What are the consequences of refusing to install a CCP?

There is a law on the territory of the Russian Federation that obliges persons who are engaged in business to install a cash register or cash register.

KKM is a type of cash register. Cash register machines are cash register machines that are completely autonomous, so the cashier needs to check the goods and issue a receipt to the buyer.

Since 2020, or more precisely, since July 2020, new legislation has come into force, which obliges all entrepreneurs to replace old cash registers (KKM) with new “online cash registers”. This is done to facilitate the transfer of data to the tax office (FTS). The main idea of ​​this implementation is to create a transparent retail market in the country.

Before starting work, the establishment, or rather its owner, must register the cash register with the tax office and prepare a certain package of documents:

• Application of a certain form. This form is issued by the Federal Tax Service. This statement provides complete information about the owner and cash register machine.
• FN passport.
• Current agreement with OFD.

This is not fast, but if you try, you can complete all the procedures within 2-3 days.

And now about the most important thing - attempts to bypass the tax authorities and the state. It all depends on the size and registration of the business or enterprise. Each group has its own deferments and penalties for failure to comply.

Tax authorities are already issuing fines to negligent businessmen. For refusal to use or non-use of new cash registers, entrepreneurs are punished with a ruble. The first fines are issued in the amount of 25% to 50% of the proceeds spent “past the cash register”. Large organizations are punished more severely. The amount of fines varies from 75% to 100% of the money received “bypass the cash register”.

If an entrepreneur uses a cash register that does not meet the requirements and standards, then he risks receiving a fine of 3,000 rubles, and an enterprise – 10,000 rubles. If the commission reveals repeated violations, and the turnover of money is more than a million rubles, then the enterprise or individual entrepreneur can be closed, or rather, its activities can be suspended for up to 90 days.

On July 1, 2020, the following rules and laws came into effect: there are also fines for fraudulent checks. Individual entrepreneurs get less than enterprises: 10,000 rubles and 40,000 rubles.

Punishments also follow for illiterate and incorrect labeling of goods, and untimely transmission of fiscal data. For such violations, private entrepreneurs face fines of up to 50,000 Russian rubles, and enterprises and organizations can face penalties of up to 100,000 rubles.

In a situation where an individual entrepreneur or organization is caught in a repeated violation, and the amount of “left” money is more than a million rubles, then in both cases they face a fine of 800,000 to 1,000,000 rubles.

Representatives of the tax service will also have the right to block certain cash registers that operate with violations or do not meet standards. This procedure takes place in the presence of two witnesses or during video recording.

Other fines

If you do not issue a check or a document replacing it to the buyer when paying for goods or services, then you will be fined up to 2,000 rubles (for officials and individual entrepreneurs) or 10,000 rubles (for legal entities). Online stores are also required to issue checks to customers - electronic for non-cash payments or paper for cash. The receipt must be issued immediately at the time of payment for the goods or services.

There is also a fine for violating the procedure for transmitting data on cash register transactions to the tax service. It is up to 3,000 rubles for an individual entrepreneur or an official, and up to 10,000 rubles for an organization. A fine is charged in the absence of a fiscal storage device, failure to connect fiscal data to the operator, and failure to transmit information within 30 days from the date of generation. For repeated violations, the fine increases to 20,000-200,000 rubles.

New sanctions introduced

Owners of cash registers should pay attention that if repeated non-use of cash registers is detected, organizations and individual entrepreneurs may receive suspension of activities for up to 90 days if the total amount of settlements made without a cash register amounts to one million rubles or more (Part 3 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation) .

Liability for other violations related to the use of CCP

Of course, sanctions related to online cash registers, for example, for failure to send a check or BSO in electronic form, will be introduced during the period of mandatory application of the “new” cash registers.

When will they start fining

Fines for working without an online cash register for individual entrepreneurs and legal entities began to apply on July 1, 2020. They apply to everyone who is required by law to have cash register equipment. During inspections, the tax office will detect those who have not installed a cash register or are violating the rules for its use. The fine will be determined depending on the type and severity of the violation.

As can be seen from the article, the penalties for the lack of an online cash register are quite strict. Therefore, it will be more profitable for any entrepreneur to install cash register equipment than to pay large fines every time. Moreover, the range of online cash register machines is quite large, and choosing a suitable offer is quite easy.