The simplified taxation system was less fortunate than other special regimes in terms of the transition to new-style cash register equipment. If for some subjects a special deferment was provided for UTII and PSN, then legislators for some reason deprived it of payers of the simplified tax system. However, later preferences were given to all individual entrepreneurs who met certain requirements. Let's figure out how things are now: when is an online cash register for the simplified tax system needed, and who can do without it for now. We will also look at the new rules for using cash registers.
Online cash registers and reform
Since 2020, the Government has been carrying out a cash reform, in connection with which the law regulating this area No. 54-FZ of May 22, 2003 has radically changed. In the course of this, absolutely everyone who pays the population must sooner or later switch to online cash registers. No exception has been made for individual entrepreneurs on the simplified tax system. Now only a small part of entrepreneurs without employees have not yet installed such cash registers, but otherwise the reform has been completed.
Online cash registers are devices that are equipped with a digital memory module - a fiscal drive. It stores information about checks and reports generated by cash registers, and also transmits it to the Federal Tax Service server. To do this, the cash register must be connected to the Internet. Information about sales is sent to the tax service immediately at the time of their completion. Thanks to this, the Federal Tax Service can control the amount of revenue and ensure that business entities pay taxes in full.
But the reform affected not only cash registers as such. The concept of calculation has changed significantly. Previously, everything was simple - cash registers were used when accepting cash. Now, much more often we have to think about whether a cash register is needed in a particular case. The fact is that settlement is now considered to be any operations that are carried out in connection with the acquisition of goods (services, works), including:
- transfer, offset or return of prepayment (advance payment);
- sales on credit, provision of a loan for the purchase of goods or services, as well as its repayment;
- acceptance of some property from citizens for a fee (for example, scrap metals and other recyclable materials);
- return of goods (refusal of services) and payment of its cost;
- providing or receiving other consideration for goods, works, services.
In addition, a cash register for an individual entrepreneur or company is now necessary not only for cash payments. When transactions are carried out with individuals using a bank card, account or electronic wallet, checks also need to be generated.
As for other entrepreneurs and organizations, CCT is also sometimes used when making payments to them. This is necessary if the payment is made in cash or by presenting a bank card for payment. Such settlements between legal entities/individual entrepreneurs can be made within the limit of 100 thousand rubles within the framework of one agreement.
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For on-site services
Cleaning services, installers of doors and plastic windows and other organizations that provide services on site and accept payments there, the law allows the use of one online cash register in the office, and the client is provided with a link to the receipt in the form of a QR code on the smartphone screen, and sends it by email or SMS.
Transport companies that provide private cargo transportation services or passenger transportation by public transport can also use the online cash register remotely (not at the checkout location).
If you prefer to provide your customer with a printed receipt at checkout, one of the following options will work for you:
- Fiscal registrar Atol 11F or SHTRIKH-NANO-F. These are compact recorders weighing only 250 grams. for mobile employees. They connect to a smartphone on which cash register software is installed, for example, VLSI for mobile employees.
- Mobile cash terminal Azur 01F. This is a full-fledged all-in-one cash register - it combines a cash register computer, a fiscal recorder, a receipt printer and acquiring for accepting bank card payments.
- Mobile autonomous cash register – Mercury-180F. This budget cash register with a display and keyboard allows you to specify the name of the service and the amount and does not need to be connected to a smartphone. But it takes a long time to print receipts and it is difficult to add new services to it.
For a complete catalog of cash registers, see the Online cash register section. If you are in doubt about your choice, we recommend that you seek advice from our managers. They will help you navigate the assortment.
Rules for the simplified tax system
The simplified system is used by many small businesses in the service and trade sectors. It has virtually no restrictions on the types of business it operates (there are exceptions, but they are few) and operates in all regions of Russia. This favorably distinguishes the simplified tax system from UTII and the purchase of a patent, which are not suitable for any activity and are introduced at the regional or municipal level.
A significant disadvantage of the simplified tax system was associated with online cash registers. When the authorities decided that everyone should install a modern cash register, a deferment was provided for individual entrepreneurs on a patent and entities on UTII. Its duration depended on the activity (trade or services), as well as the availability of workers. But individual entrepreneurs and small businesses that use the simplified system initially did not receive such a deferment. They were obliged to switch to CCP within the general time frame:
- from July 1, 2020 - if they work in trade;
- from July 1, 2020 - if they provide services to the public by issuing printed strict reporting forms (SSR), but at the same time accept payments via the Internet;
- from July 1, 2020 - if they provide services only under SSO.
But payers of the simplified tax system were deprived of more than just this. In order to reduce the costs of small businesses, legislators approved a tax deduction in the amount of 18,000 rubles for each unit of cash register for entrepreneurs on UTII and a patent. Such individual entrepreneurs without employees who installed cash registers in 2019 (before July 1) can still use it. But the simplified tax system did not provide such a preference for entrepreneurs - they had to install cash registers at their own expense.
Features of the transition to online cash register for individual entrepreneurs and organizations using the simplified tax system
Table No. 2. Features of the use of CCT in the simplified sleep system
| Transition period | From July 1, 2020 |
| Cost of a new cash register | from 10,000 – 35,000 rub. |
| Cost of fiscal data operator services (annual service) | from 3,000 rub. |
| Software cost | from 5,000 rub. |
| Validity period of the fiscal accumulator | 36 months |
| Possibility of obtaining a deduction for the costs of purchasing and installing an online cash register | No* |
Note: unlike imputation and patent entrepreneurs, simplified entrepreneurs are not given the right to receive a tax deduction for expenses on the purchase of an online cash register.
Currently, entrepreneurs have sent a proposal to the Government of the Russian Federation to include simplified workers among beneficiaries in order to receive a tax deduction. At the moment, there has been no response, as well as information about the adoption of a bill providing for this benefit, from the legislative bodies. Having briefly reviewed the procedure for switching to online cash registers in simplified terms, we will determine the most relevant types of online cash registers for this category of small business, their cost and features of their application.
Table No. 2. Main models of cash registers and their cost
| KKM model | Price | Peculiarities |
| SHTRIKH-M-01F | 40,000 rub. |
|
| Evotor Standard Plus FN | 39 000 |
|
| Mercury 185F | 23 000 |
|
| ATOL 90F | 23,000 rub. |
|
| KASBI-02K | 13,000 rub. |
|
Let's summarize the above:
- Entrepreneurs and companies using the simplified system must apply for online cash registers no later than July 1, 2020, and individual entrepreneurs and organizations providing services to the public no later than July 1, 2020;
- The validity period of the fiscal accumulator in the new cash register must be at least 36 months.
Introduction of deferment for individual entrepreneurs
On June 6, 2020, Law No. 129-FZ was adopted, by which legislators provided entrepreneurs with a deferment from using cash register equipment until July 1, 2021. All entrepreneurs (including individual entrepreneurs on the simplified tax system) without employees received it, provided that they:
- are engaged in the provision of services or performance of work;
- They sell what they make with their own hands.
If such an entrepreneur hires an employee, he is obliged to buy a cash register within 30 days and register it with the tax service.
Thus, an individual entrepreneur on a simplified basis without employees in 2020 has the right to work without a cash register. But only on the condition that he does not resell goods. The deferment is valid until mid-2021. After this, a cash register for individual entrepreneurs on the simplified tax system will become a necessity.
Trading on the simplified tax system
As you can see, there are very few situations in which an individual entrepreneur using a simplified approach can conduct retail trade without using a cash register. If your buyer is an individual, a cash receipt must always be issued to him, with the minor exceptions mentioned above.
If you are planning to engage in wholesale trade, then this direction assumes that your customers have the status of a business entity. In this case, the best option for settlements without using cash registers is payments through a current account. An online cash register for individual entrepreneurs is not needed for non-cash payments with such counterparties.
BSO from July 2020
We have already noted that individual entrepreneurs from the service sector could previously work with BSO printed in printing houses. Many took advantage of this opportunity, thereby delaying the installation of the CCP. Is a cash register needed for individual entrepreneurs using the simplified tax system in 2019 if they provide services, or can they continue to use BSO? Unfortunately, from July 1, they must be formed using special cash register equipment, which is called BSO-KKT.
BSO and cash receipt are equivalent fiscal documents for the service sector. That is, the same requirements apply to the form as to a check. Namely, it must contain all the details that are listed in Article 4.7 of Law 54-FZ, and the information reflected on it must be sent to the Federal Tax Service at the time of calculation.
For individual entrepreneurs using the simplified tax system in 2020, the question became relevant: how to form a BSO after July 1? By the second half of the year, there was not a single special BSO-KKT in the cash register register for printing such forms. The solution turned out to be simple - buy a regular cash register and issue checks to customers instead of issuing BSO.
However, individual entrepreneurs without employees who have received a temporary deferment from CCP can still issue paper forms of strict reporting. At least, we found this answer on the Federal Tax Service website.
Why do you need an online cash register for services?
The state wants to control the income of entrepreneurs, so now the Federal Tax Service must receive information about each product sold and service provided. To do this, all entrepreneurs and organizations need to:
- purchase online cash registers and register them with the tax office;
- connect to the OFD service.
The online cash register connects to the Internet and transmits each punched check to the OFD - and he then sends them to the Federal Tax Service.
The check must be transferred to the OFD at the time of settlement, but a situation is acceptable when the Internet connection is interrupted. In this case, all punched receipts will be stored in the fiscal drive and will be transferred immediately as soon as the connection is restored.
Exempt activities
Speaking about when an online cash register is needed for individual entrepreneurs on the simplified tax system, one cannot fail to mention paragraph 2 of Article 2 of Law 54-FZ. It lists business areas that are completely exempt from the use of cash registers. It does not matter whether they are carried out by an entrepreneur or an organization, as well as what tax system is chosen.
So, you don’t have to issue checks to customers if the individual entrepreneur sells:
- “paper” magazines and newspapers, and along with them other goods (they must be included in the list approved by the regional authorities) in kiosks, but provided that printed periodicals account for at least half of the turnover;
- goods at markets, fairs, exhibitions (except for trading places that ensure the safety of goods);
- peddling food and non-food products (except for those that are technically complex, subject to labeling and require special storage conditions) from hands, carts or baskets;
- ice cream at the kiosk;
- milk, soft drinks, bottled water;
- kvass, milk, vegetable oil, fish, kerosene from tanks;
- vegetables and fruits in ruins;
- handicrafts of own production;
- shoe covers.
In addition, an individual entrepreneur using the simplified tax system without a cash register can engage in the following activities:
- providing food to educational institutions during classes;
- renting out your own housing, including with a parking space (strictly for individual entrepreneurs, not suitable for organizations);
- acceptance of recyclable materials from the population, except scrap metals and precious stones;
- shoe repair and painting;
- production of keys and other small metal products;
- caring for the elderly and sick;
- babysitting;
- gardening work;
- porter services.
Also, in accordance with paragraph 14 of Article 2 of Law 54-FZ, an individual entrepreneur on the simplified tax system without a cash register can sell entrance tickets and subscriptions to state and municipal theaters. But only on condition that they are sold privately. If the sale is made via the Internet, then a cash register must be used.
Exemption for some areas
They do not use cash registers for individual entrepreneurs on the simplified tax system, which operate in remote and hard-to-reach places. Lists of such settlements are compiled by regional authorities. Thus, business entities from rural areas should find out the status of their settlement in order to decide whether a cash register is needed. Perhaps it is considered difficult to access - then you don’t need to use CCP.
Instead of a check in this case, at the buyer’s request, any document generated on a computer or written out by hand should be issued. It reflects the serial number and most of the details that should be on the cash receipt. Including the date, time and address of payment, the name of the seller and his Taxpayer Identification Number (TIN), the taxation system, the sign of payment (for example, receipt or return), name of the product, its amount and others. The document must be recorded in a special journal by number and settlement date.
A relaxation has also been made for those located in areas remote from communication networks. These are not such hard-to-reach places where it is difficult to install equipment, but there is no Internet there. An online cash register for individual entrepreneurs on the simplified tax system from such a locality is needed, but it can be used offline, that is, without transferring data to the Federal Tax Service. However, they must be stored on the fiscal drive. Similar rules are prescribed for those who are located on the territory of military or protected certain other objects.
Let's sum it up
So, we considered the need to use online cash registers for individual entrepreneurs on the simplified tax system and found out that entrepreneurs without employees from the service sector have a deferment. They may not install cash registers in 2020, but this will need to be done by July 1, 2021. Those who produce goods themselves and then sell them have the same right. But all these entrepreneurs are required to supply cash registers if they hire at least one employee.
But in the field of trade, cash register equipment is used by individual entrepreneurs on the simplified tax system without any additional preferences or delays. The exceptions are shops in remote settlements, sales in markets, peddling, bottling, as well as trade in certain types of products from tanks and in kiosks.
