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An online cash register for outbound trading has become necessary for many entrepreneurs. For someone else, there remains the opportunity to work without using CCT. Here we will talk about who needs a cash register, who can do without it, how to register a cash register for traveling trade, and we will touch on important operational issues and the work of couriers. We will also talk about which cash registers are most relevant for mobile commerce.
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On-site online cash register and law
The installation of online cash registers for outbound trading is regulated by the legislation of the Russian Federation. The issue of regulation of this area is dealt with by Federal Law 54.
Outbound trade refers to trade outside of stationary points using vehicles, this can be:
- motor transport,
- auto shop,
- Trailers,
- auto shops, etc.
By and large, an online cash register is necessary for outbound trading. Let's consider cases when you don't need to use a cash register.
Cash desk for the sale of alcohol and beer
The regulation on the sale of alcohol and beer without cash registers is interpreted ambiguously. In accordance with the previous regulations, the sale of low-alcohol products without a cash register, for example, beer with a strength of up to 5 degrees, was allowed.
This provision was in effect until 2013, when all sellers of beer and alcohol were required to use a cash register. The only exceptions were those entrepreneurs who chose UTII.
Until 2014, such sellers could sell beer and alcohol without a cash register. But the Supreme Arbitration Court and the Federal Tax Service provided official clarifications on this issue.
Working without a cash register when trading outside
Do you need an online cash register for outbound trading? Yes, subject to statutory exceptions:
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Features of using online cash registers in the market
When trading on the market, an online cash register is needed (in relation to retail outlets); it is not needed only in the case of trading in car shops or tents.
However, even if you carry out outbound trading, a cash register may be needed if you trade certain groups of goods:
- Carpets, leather goods,
- Clothing (except underwear, socks, stockings),
- Cleaning agents, detergents and other household products,
- Medicines,
- Products made of rubber, plastic, plastics,
- Sports goods,
- Music products,
- Mineral construction products,
- Electronics and household appliances,
- Orthopedic goods,
- Furniture products.
Thus, a mobile cash register is necessary in most cases, even when trading at the market.
Trade at the CCP fair - administrative liability for violations
If cash register systems should have been used at the fair, but the LLC or individual entrepreneur neglected this requirement of the law and carried out payments “bypass the cash register,” this leads to the imposition of administrative liability, in accordance with Part 2 of Art. 14.5 Code of Administrative Offenses of the Russian Federation:
- organizations will be required to return from 75% to 100% of revenue received in cash and/or through electronic payment systems without using a cash register (the minimum fine is 30 thousand rubles);
- officials and individual entrepreneurs will be fined 25-50% of the amount of payment made without using a cash register (at least 10 thousand rubles).
What should a field cash register be like?
Field trade is a special type of activity when a special cash register is needed. The field cash desk must meet the following requirements:
- Be mobile (have a built-in battery),
- Comply with the law,
- Be allowed and be on the list of the Federal Tax Service,
- Have available communication channels with the Internet (3G, Wi-Fi),
- Work with fiscal data and CRFs,
- Have a fiscal drive
- Have a compact size and the necessary functionality.
Industries for individual entrepreneurs to work without an online cash register in 2020
Amendments to Law No. 54-FZ adopted in 2020 significantly limited the range of legal entities and entrepreneurs who can work with cash without using cash registers. Individual entrepreneurs without cash registers in 2020, according to clause 2 of Art. 2 of Law No. 54-FZ, has the right to sell the following types of goods and services:
- printed publications and related products;
- securities;
- tickets in the transport cabin;
- goods on trains;
- draft soft drinks and ice cream at kiosks;
- food products in educational institutions;
- kvass, milk, butter, kerosene, live fish from tanks;
- vegetable products on sale;
- goods at exhibitions, fairs, retail markets;
- products for religious purposes in places of worship;
- shoe repair and painting;
- acceptance of recyclable materials from the population, except scrap metal;
- transfer of residential premises for paid use;
- production and repair of keys and metal haberdashery;
- care for children, the elderly and the sick;
- plowing gardens and sawing firewood;
- services for carrying things at airports and train stations;
- handicrafts sold by the manufacturer.
Such exceptions will only apply if the business entity operates without automatic payment devices and does not trade in excisable goods.
Features of registering a cash register for mobile trading
When registering a cash register with the tax office, the address of the retail outlet where the device will be used in the future is usually indicated. With mobile trading, registering an online cash register locally is difficult due to the traveling nature of the activity. How to properly register a device with the Federal Tax Service in this case?
Registration of an online cash register for away trade takes place at the legal address of the entrepreneur or organization. When registering on the Federal Tax Service website, be sure to note the purpose of the cash register: mobile trading.
Registration of a cash register can be done in several ways:
- In the local department of the Federal Tax Service,
- On the Federal Tax Service website electronically,
- Through the cash service center.
The last two points will require an electronic signature if one is not available.
So, to register a cash register for outbound trading, you will need:
- Electronic signature,
- Cash register with fiscal storage,
- Agreement with OFD.
Field trade without a cash register
Whether it is possible to trade without a cash register depends on:
- what does the entrepreneur sell;
- does it have employees;
- what tax regime does the business operate under?
Product. Excise goods can only be sold through an online cash register from March 31, 2020. This includes trade in cigarettes, gasoline, cars and alcohol, including soft drinks: cider, mead and beer. You can sell fruits, vegetables, and nuts without a cash register.
Employees. If an entrepreneur has an employee, you cannot trade without a cash register. A store on UTII or a patent without employees operates without cash registers until July 1, 2020. If an entrepreneur hires an employee, he sets up the cash register for a month.
Tax form. Retail outlets using a simplified or general taxation system operate with cash registers.
Responsibility for selling without a cash register is a fine. If an individual entrepreneur must work through a cash register, but trades without it, he pays up to 50% of the proceeds. Legal entity - up to 100% of revenue.
How to work with a field cash register?
An online cash register is characterized by the fact that it must constantly maintain an Internet connection to transmit data to the tax office. It is very important to ensure that the connection is stable and the checks go to the Federal Tax Service. If this does not happen within 30 days, the cash register is blocked. It is also important to open and close shifts on time. The shift cannot last more than 24 hours, otherwise the device will also be blocked. If you work in places where communication is difficult, then you can use the cash register in offline mode, i.e. without connecting to the network and OFD. This point is also spelled out in the law. The list of such regions is established by local administrations and the Ministry of Communications.
Trading at the CCP fair - basic provisions
When resolving issues related to the use of cash register equipment, one should rely on the text of Federal Law No. 54-FZ dated May 22, 2003. This regulatory act regulates all cases of using a cash register by organizations and individual entrepreneurs in any taxation system when conducting cash and non-cash (using payment cards) settlements with customers.
Currently, enterprises have installed a new type of cash registers - online cash registers equipped with a fiscal drive instead of an EKLZ (electronic control tape secure) and capable of storing and transmitting information about settlements with clients via the Internet to the tax service through an intermediary - a fiscal data operator (FDO).
According to the provisions of this Federal Law, not all taxpayers are required to use online cash registers.
To understand in what cases you can refuse to use a cash register, you need to pay attention to the place of trade, the arrangement of this place, the type of goods, the suitability of the place of trade to ensure the safety and display of goods.
Important!
The deviation of the time at the checkout from the current time should not exceed 5 minutes. Otherwise, the company will be fined on the basis of Part 4 of Art. 14.5 Code of Administrative Offences. Officials will pay from 1.5 to 3 thousand rubles, LLCs - from 5 to 10 thousand rubles.
When is renting profitable?
In some cases, the best solution would be to rent an online cash register. This will save you from having to pay a large amount for equipment. After all, buying a cash register or a fiscal drive is not a cheap pleasure. A lease agreement usually already includes equipment with the full range of necessary services, for which the entrepreneur always pays himself upon purchase: registration of a cash register, an agreement with the OFD, an agreement for technical support, etc. If we consider the financial issue of purchase and lease, the situation is approximately equivalent . New cash registers are more technically complex, so they may break down periodically. If you rent, you are spared the need to pay for repairs or purchase of new equipment; your device will be replaced completely free of charge. The average rental cost includes payments of about 2,000 rubles per month, plus or minus.
Application of cash register systems in markets
of the Russian Federation, answers questions from the press service of the Interregional Inspectorate of the Federal Tax Service of Russia No. 5 for the Belgorod Region about the use of cash register equipment in markets.
Question: Individual entrepreneurs without forming a legal entity rented trade containers lined with galvanized iron for a year. As it later turned out, electricity had not yet been supplied to the place where the rented retail outlets were located. Are they required to use cash registers in this case?
Answer: Based on the norms of Art. 2 of the Federal Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” cash register equipment included in the State Register is used on the territory of the Russian Federation on a mandatory basis procedure for all organizations and individual entrepreneurs when they make cash payments and (or) payments using payment cards in cases of selling goods, performing work or providing services.
