Let's figure out whether a particular individual entrepreneur needs an online cash register using a simplified system (STS). Everything changes depending on what this enterprise is doing. There is a certain list of areas of activity for which in 2020 there is still a delay in the transition to updated systems and work according to other principles. But there are also entrepreneurs who are not included in this circle. And also those who have recently hired employees. In this case, they are no longer considered exceptions and must quickly begin to comply with the rules.
What important changes await us in 2020
Some individual entrepreneurs were indeed exempted from using online cash registers until mid-2021. But this does not apply to everyone.
For now, entrepreneurs who:
- offer people goods produced independently;
- perform services or work themselves.
As soon as the first hired employee appears under an employment contract, everything will have to be redone within 30 days. It doesn’t matter whether it is urgent or has no expiration date.
In addition, anyone who would have to sell labeled products, even if they produced them themselves, was excluded from this list. Everything that is already under state control must remain there, so it is important that at any time it is possible to trace the path of each product from the factory to the final consumer.
But it is allowed not to use the online cash register for peddling outside pavilions and trays for now. In this case, you can trade everything that does not relate to technically complex goods and those products that require special storage conditions. Also, this does not include those things that undergo mandatory marking by means of identification. They will not be allowed to carry anything for sale on trains or planes.
For whom it is not necessary to have a cash register
Is it possible for an individual entrepreneur to work without a cash register?
There is a very small category of taxpayers for whom no deadline has yet been established for the mandatory use of online cash registers.
Organizations and individual entrepreneurs can operate without a cash register only if their type of activity fits the list contained in Article 2 of Federal Law No. 54.
Below are some points from this article:
- sale of newspaper and magazine products through kiosks, and the sale of related products should bring in less than half of the total income;
- sale of shares, bonds and other securities;
- The cash desk is not used when receiving payment for travel in transport;
- food in school canteens;
- sale of non-food products in places where there are no conditions for their storage, i.e. on open trays. The list of goods is limited, it includes underwear and handkerchiefs, stockings and socks, insoles, wooden kitchen utensils, wooden cutlery, baskets, wickerwork;
- trading on trains, from carts and bicycles, as well as the work of porters;
- sale of ice cream and draft drinks (not alcohol);
- sale of milk or kvass from tanks;
- sale of vegetables in season;
- small business of shoe repair and key making;
- services for caring for a child or for people in need, illness or age;
- the use of cash register is not required for individual entrepreneurs leasing residential space of which he is the owner;
- all activities related to religion.
In cases where activities are carried out in geographically remote regions in which the use of new equipment is technically impossible due to lack of communication, the law allows work without a cash register. The same condition applies to pharmacies in rural areas.
So, the list of organizations and entrepreneurs that are allowed to work without a cash register is small, but it covers a fairly large category of entrepreneurs engaged in both retail trade and providing services to the public.
We recommend you study! Follow the link:
Where to get and how to fill out the BSO for individual entrepreneurs
Which individual entrepreneur needs a modern cash register, subject to the use of a simplified tax system (STS)
You will have to work with such a cash register in almost any settlement between people and sellers, as well as between individual entrepreneurs and companies when paying by any method.
If the company pays without a card (by transfer between current accounts), then a cash register will not be needed.
But if clients pay by card, electronic wallet, or through online banking, then a cash register will be required. It will also be needed if a person pays in cash through an operator or by payment order.
It is worth considering that a modern cash register should be able to:
- send online electronic checks both to the tax office and to buyers if necessary;
- encrypt, store and protect FD from unauthorized access and editing.
But to start working like this, you will have to purchase a new cash register model, register it in the correct way on the Federal Tax Service website or through a personal statement in a special register. In some cases, it is possible to upgrade existing cash register equipment.
Who will need online cash register in 2020 according to the law:
- on the territory of the Russian Federation, it is recommended for all individual entrepreneurs and companies to use them at the time of settlements with customers and counterparties;
- Certain categories of firms listed in Article 2 of Federal Law No. 54 can avoid application;
- what taxation regime and organizational and legal form he chooses does not matter;
- The deadlines are specified in Law 54.
Now let's talk about which CCP and FN will be required for individual entrepreneurs on the simplified tax system.
Responsibility for non-use of CCP
Registration of KKM with the tax authorities is a mandatory procedure. For non-use of an individual entrepreneur's cash register, liability is provided under Article 14.5 of the Code of the Russian Federation on Administrative Offenses.
The individual entrepreneur is held accountable as an official. The amount of the fine ranges from 3 to 4 thousand rubles. In addition, cash register equipment must be registered with the tax authorities at the place of registration of the entrepreneur, be in good working order, sealed and comply with the State Register.
Thus, the question of whether an individual entrepreneur needs a cash register can be answered in the affirmative, with the exception of the cases discussed above.
Receive new blog articles directly to your email:
What kind of fiscal drive will be needed?
Do you want to implement Warehouse 15? Get all the necessary information from a specialist.
Thank you!
Thank you, your application has been accepted!
In accordance with the Federal Law, all individual entrepreneurs, as entities that belong to small businesses, are required to use the Federal Tax Fund. In addition, it must have an “extended” key validity period - at least 3 years with a standard value of 13 months.
If an individual entrepreneur installs a drive with normal operation on his online cash register, the tax service may regard this as a recorded administrative offense in accordance with the code. Sometimes they allow this to be corrected and are not fined, but are ordered to replace the equipment. Therefore, we advise you to immediately purchase what is required by law.
Together with individual entrepreneurs, LLCs and companies, such FN will have to be used by everyone who has chosen any of the systems:
- UTII (if they perform any of the types of activities prescribed in Article 346 of the Tax Code) - a single tax on imputed income;
- PSN - patent tax system;
- Unified agricultural tax - unified agricultural tax;
But there are 3 exceptions to this rule. The following categories of individual entrepreneurs can use equipment with a standard (13 months) period:
- perform duties seasonally;
- the online cash register is exclusively autonomous;
- They are trying to combine the special mode with OSNO.
Everyone who sells excisable products must buy FN with normal effect; there are certain models for them through which they can work.
Patent tax regime and CCP
UTII payers and entrepreneurs who have chosen PSN can work without a cash register. The patent tax regime provides for the acquisition of a patent for a certain period. During the period of its validity, the individual entrepreneur, in contrast to working on a simplified basis, is exempt from the obligation to make cash payments through the cash desk and submit reports to the tax office.
The essence of the patent regime is that the entrepreneur immediately pays the tax payment, which is calculated in a special manner. Not every individual entrepreneur can switch to PSN, just like to UTII. This is permissible for those entrepreneurs who operate in regions of the Russian Federation that have adopted the relevant laws.
In addition, there are restrictions on types of activities. Since 2016, the list approved by the legislator has been expanding. 16 new activities have been added to it.
When can you work without an online cash register for an individual entrepreneur working on a simplified system?
First of all, this includes everyone who is still coping without hired personnel. They do not have to punch checks until July 1, 2021, if they themselves produce and sell their products, perform services and work. If they are engaged in resale, then they no longer fall into the exceptions.
Also, those companies that operate in officially hard-to-reach regions will not have to spend money on purchasing such a cash register. There should be no internet or light in their area. In this case, they have an obligation to take the cash register to a place with normal access to the Internet twice a month in order to upload all the receipts to the tax office.
A small list of those who may not yet purchase cash registers:
- trade in unprepared spontaneous markets, fairs, outside tents and trays;
- selling drinks from tanks and large containers - water, kvass, milk;
- repair shoes, watches, small household appliances;
- use mechanical vending machines to sell piece goods - shoe covers, chewing gum, candy;
- hand-offering printed publications and concert tickets;
- key manufacturers;
- those who offer securities to buyers;
- everyone who rents out their own home.
This was a short list of those who do not yet need cash register under the simplified taxation system. But they will have to provide proof of the transaction that occurred. Let's take a closer look.
Should I issue a BSO?
From July 1, it is necessary to generate strict reporting forms or ordinary cash receipts in fiscal mode. Therefore, if a client pays for a service on a business trip and asks for a document, he needs to be issued a new sample BSO, which contains all the necessary details.
Reimbursement of expenses for the purchase of cash registers
When the issue of widespread implementation of online cash registers was discussed at the highest level, officials promised that the costs that small businesses were forced to incur would be compensated. These, of course, will not be payments from the budget, but a so-called tax deduction, i.e. reduction of tax payable. But even here everything turned out to be quite difficult.
For entrepreneurs working in regimes where expenses are taken into account (OSNO, Unified Agricultural Tax, Simplified Tax System Income minus expenses), nothing has changed. They are simply allowed to take into account the costs of purchasing and installing CCPs when calculating tax.
As for regimes such as EBIT and PSN, where expenses are not taken into account, entrepreneurs had the right to receive a tax deduction when registering a cash register before July 1, 2020. After submitting a special application, it was possible to reduce the quarterly tax or the cost of a patent by no more than 18 thousand rubles per unit of equipment. Now it is no longer possible to take advantage of this opportunity.
Who doesn’t need CCT now?
We propose to consider certain types of functioning of organizations for which nothing has changed yet. They can continue to work, updating only the details of the check issued.
| Kinds | Which article is responsible for this? |
| Government accredited credit institutions | Law of July 3, 2020, number 192, new edition |
| Selling magazines, newspapers, and related products through kiosks, with printed products comprising more than 50% | |
| Those who provide paid hot meals to pupils, gymnasium students, students and other educational organizations during their studies | |
| Selling at spontaneous markets, fairs or exhibitions, this does not include vans, kiosks, pavilions, auto shops and other enterprises that ensure the safety of things | |
| Distributing food and non-food products by hand, from carts, baskets, including on an airplane or train, except for labeled and technically complex products |
Who received a deferment
The use of a cash register is a mandatory requirement for many businesses. However, the current legislation contains a list of areas of business activity exempt from the use of this technology . These areas include:
- Sale of soft drinks and ice cream through kiosks.
- Sales of dairy products, oil or kerosene in bulk.
- Sale of magazines, newspapers and other printed publications.
- Trading in fruits and vegetables.
- Peddling in trading markets.
It should also be noted that some entrepreneurs registered as individual entrepreneurs were given the opportunity to refuse to use cash registers completely. This right is granted to companies providing the following types of services to the public:
- shoe repair and painting;
- repair of glasses and jewelry;
- nurses and nannies.
Paramedic stations located in villages and towns are exempt from using cash registers. This right is also granted to companies engaged in the collection of glass and waste materials.
https://youtu.be/lX-zUyveQ30
Clothing tailoring and repair shop
It can be difficult to understand for those who do not sell anything, but simply provide services. It is worth noting that this is one of the types of household work that is offered to ordinary people.
Anyone who falls into this category could do without cash registers until mid-2020. This year, old-style BSOs are no longer suitable and are not considered proof of purchase.
Now they should also buy and start using modern cash registers that can transmit data to tax authorities online.
Features of how to use cash registers
It is worth remembering that in 2020, for all non-cash payments, including electronic payments, checks will have to indicate the form “non-cash”. This includes detail 1081. Therefore, you can get a fine for old samples - this is a direct violation of the order in which it is permissible to use CCP.
To avoid sanctions, you should update the cash register software if this has not already been done. Below are examples of what this might look like.
Check sample
This is what it will look like if the payment is made non-cash.
BSO
We remind you that from 2020 printed forms will no longer be a replacement for standard checks. That is, individual entrepreneurs should no longer provide services to the population and issue such papers.
Now all the same details as in the main payment document should be entered here. If necessary, you can enter more information into them, but not less. It is allowed to indicate any data that is required by the specifics of the company.
What to choose if you decide not to use the new benefit
If you no longer doubt whether cash register is mandatory for individual entrepreneurs on the simplified tax system, we recommend choosing from the following models:
- Mercury 115 F. A budget option, but fully meets all the requirements of Federal Law No. 54. Compact, suitable for companies with a small product range. Can connect via USB, Wi-Fi and 2G. Has a spill-resistant keyboard.
- ATOL 30F. It also complies with updated legislation, connects to EGAIS and redirects data to the OFD. Better for small shops. Typically used in conjunction with a computer or POS system. Prints QR codes.
- EVOTOR 7.2. Comfortable for small businesses. Good 7 inch diagonal, more functions. You can add items in the process.
If you find it difficult to decide on the brand of equipment and its characteristics, or you cannot buy a cash register, contact Cleverence. Our specialists will help you find suitable software and equipment and tell you about their features and advantages. In addition, if you have not yet chosen a program for accounting, we recommend installing the software “Store 15”, “Courier”. Huge functionality, collection of barcodes, the ability to print and receive by the box. You can work with them completely online. This is software that will facilitate and automate many processes in your enterprise.
What will happen to those individual entrepreneurs who do not supply the cash register?
If the entrepreneur disobeys, sanctions will be applied to him. What they will be appointed for:
- for the lack of a cash register in cases where it is needed;
- for outdated or non-working equipment;
- for an unregistered device;
- for the absence or failure to issue a receipt to the buyer or customer.
What is the fine?
How much will you have to pay:
- failure to issue a document confirming the fact of sale – 2000 rubles for each recorded time;
- if you do not use cash register, then from 25 to 50% of the purchase amount, but not less than 10,000 rubles.
If the violation was detected for the first time, and the individual entrepreneur has never been noticed in this way before, the tax service may issue a warning. If a violation is detected again, they will force you to pay.
Popular models of online electronic cash registers for individual entrepreneurs in simplified form
We suggest once again comparing several common options that are allowed to be used in accordance with the law.
- ATOL Sigma 7. There is all the necessary software to actively trade. You can download reporting, discounts and promotions, and inventory accounting into and from it. Easily interact with various documents. Screen 7 inches. Connects to the Internet using all popular methods. You can enter products from EGAIS, there is a personal account with the ability to edit.
- EVOTOR 7.2. It includes product accounting at a basic level. Communication with the network using standard methods. A scanner, scales, pin pad and other equipment are connected. You are allowed to work in your personal account and edit it. Easily add products to your cloud catalog.
- MTS cash register 12. Sensor size 11.2. Allows you to print receipts with a width of 80 mm. A cash drawer, scanner and other software are connected. Promotions and entire loyalty programs are loaded.
Comments
Yulia 07/19/2016 at 09:04 pm # Reply
Is a cash register needed for an online store?
Good afternoon I am going to become an individual entrepreneur (presumably the simplified tax system is 6%). I want to open an online store selling cosmetics. Payment will be made only by bank transfer. Please tell me, is a cash register needed in this case or can you get by with a BSO?
Natalia 07/19/2016 at 21:12 # Reply
Julia, good evening. If you only have non-cash payments, then you do not need either a cash register or a BSO.
07/28/2017 at 07:38 pm # Reply
Isn’t a cash register required for the simplified tax system? Or is it only required when there is cash payment?
ostapx1 07/29/2017 at 01:46 pm # Reply
Exactly.
Julia 07/19/2016 at 21:21 # Reply
Natalia, thank you very much for your answer! You can also clarify the following points: 1. I am currently working for one organization, and at the same time I want to become an individual entrepreneur without resigning. Will this somehow affect my employer and me as an individual entrepreneur? 2. Will my employer be somehow notified that his employee has become an individual entrepreneur? I just want to try to realize myself as an individual entrepreneur, but if I fail, I won’t lose my job. 3. If, if successful, I still leave the employer, then how will the length of service work and will it exist in principle if I am an individual entrepreneur? Will I need to somehow make entries in my work book as an individual entrepreneur or will it no longer play any role?
Natalia 07/20/2016 at 12:03 # Reply
Julia, good afternoon. I answer in order: 1. You can be an employee and an individual entrepreneur at the same time. Your employer will be your tax agent, only at your place of work - deduct personal income tax from your income and transfer it and contributions to the Pension Fund, Federal Compulsory Medical Insurance Fund and Social Insurance Fund. 2.You do not have to notify your employer that you have registered as an individual entrepreneur. No one will notify him except you. 3. If you leave your employer and work as an individual entrepreneur, your work experience will be accrued, since you are required to pay insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund. Individual entrepreneurs do not keep a work book for themselves; proof of your work experience will be a certificate of registration of individual entrepreneurs and an extract from the Unified State Register of Individual Entrepreneurs.
Julia 07/20/2016 at 12:12 # Reply
Natalia, thank you very much for such a complete answer! Now I understand everything) thanks again!
Artem 08/18/2016 at 05:56 pm # Reply
Hello!
It is planned to register a mobile point of sale. There will be a coffee trade (let's say, a coffee shop on wheels). Do you need a cash register?
Natalia 09.10.2016 at 14:58 # Reply
Artem, if you use PSN or UTII, a cash register is not required, subject to registration of a BSO.
Nikolay 10/22/2016 at 6:32 pm # Reply
“Federal Law of July 3, 2016 N 290-FZ”
Hello, Natalia. The situation is this: 1) Individual entrepreneur - simplified tax system 6%, online store (Clothing). Retail. Payment (for now) is only by bank transfer through payment aggregators (Robokassa, Unified Cash Desk, etc.) Can I not use cash register in this case? Because Does the aggregator directly pay the client, and only then transfer it to the bank account? 2) In the future, having purchased the necessary software (“1C retail” for example) and FR (fixed registrar), can I accept cash? Or will you have to buy a full-fledged cash register?
Natalia 10/22/2016 at 7:10 pm # Reply
Nikolay, good evening. The answers to your questions are as follows: 1. If customers pay only by bank transfer, it does not matter through which payment terminals. The main thing is that the money goes only to your current account - non-cash payment, which means there is no need to use a cash register. 2. There is no such concept of “full-fledged cash register” in the legislation of the Russian Federation; there is the concept of cash register equipment. The definition of this concept is given in the Law of the Russian Federation No. 290-FZ of July 3, 2016: “cash register equipment - electronic computers, other computer devices and their complexes that ensure the recording and storage of fiscal data in fiscal drives, generating fiscal documents that ensure the transfer fiscal documents to the tax authorities through a fiscal data operator and printing fiscal documents on paper in accordance with the rules established by the legislation of the Russian Federation on the use of cash registers.” Fiscal registrars work on the principle of a cash register, but allow you to perform many more operations. Law No. 290-FZ of July 3, 2016 determines that when receiving cash, it is necessary not only to install an ordinary cash register, but one that has a fiscal registrar. Those. it is necessary to upgrade an already purchased cash register or purchase a new one with a fiscal registrar. Data on cash receipts via cash register will be transmitted to the fiscal operator. For individual entrepreneurs on the simplified tax system, this law will come into force on February 1, 2017, for individual entrepreneurs on UTII from mid-2020. If you purchase a fiscal registrar, which is included in the State Register, and register it with the tax authority (you should study 290-FZ of July 3, 2016), then you not only can, but are required to use it when selling goods for cash.
Nikolay 10/22/2016 at 07:57 pm # Reply
those. PC+software+KKT (in the form of a DF with the function of transferring data to the OFD) is the KKT.
Natalia 10/22/2016 at 09:36 pm # Reply
Nikolay, a PC is not required, the main thing is a cash register with a fiscal registrar, at your discretion you can use a PC.
Nikolay 10/23/2016 at 11:41 am # Reply
Natalia, thank you so much!
Natalia 01/16/2017 at 22:41 # Reply
I have a retail outlet in the market (uncovered), i.e. outdoor work (textiles and knitwear). Workplace without electricity. I am an individual entrepreneur, I report on the minimum wage, should I equip my place with a cash register, if the retail place is de-energized, the machine may simply freeze in winter.
Natalia 01/17/2017 at 09:17 # Reply
Natalya, good morning. The article under which you wrote a comment says: “Types of business activities in which a cash register for individual entrepreneurs may not be used (regardless of the taxation system applied): when trading in exhibition complexes, as well as at fairs and markets;”
Stanislav 01/30/2017 at 04:54 # Reply
Hello! I am interested in the following question: I register an individual entrepreneur at the place of registration, I conduct business in a neighboring region, what should I do with the cash register in this case? How and where to register, etc.?
Natalia 01/30/2017 at 11:25 am # Reply
Stanislav, good afternoon. According to clause 15 of the REGISTRATION AND USE OF CASH CONTROL EQUIPMENT USED BY ORGANIZATIONS AND INDIVIDUAL ENTREPRENEURS, individual entrepreneurs must register the cash register at the place of registration of the individual entrepreneur - at the place of registration, indicating the address of the place of its installation. You can send documents for registration by mail. If you have a qualified electronic signature, you can register a cash register on the Federal Tax Service website in the taxpayer’s personal account. You can obtain such a signature from any accredited electronic document management operator.
Oksana 02/05/2017 at 06:24 # Reply
BSO or KKM
Good afternoon. I opened an individual entrepreneur and plan to sell paintings for cash. Is BSO enough or do you need a cash register? I have a simplified tax system for income minus expenses.
Natalia 02/05/2017 at 10:13 am # Reply
Good afternoon. Under the simplified tax system for retail trade, it is necessary to use a cash register, and from February 1, 2020, it is necessary to use only a new type of cash register (online cash register).
