What are the fines for non-use of cash registers and can the operation of the enterprise be suspended for this?

In 2020, there are new fines for online cash registers. For a complete list of fines, see our table.

Exemption from fines

An official may be released from administrative liability for the following violations:

• non-use of CCT (Clause 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation);
• use of an unmodernized cash register (clause 4 of article 14.5 of the Code of Administrative Offenses of the Russian Federation);
• not sending an electronic cash receipt to the buyer, and also not issuing a paper receipt upon request (clause 6 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

To do this, you must report the violation in writing to the Federal Tax Service.

In addition, the following conditions must be met:

1. the obligation to use the CCT was voluntarily fulfilled before a decision was made in the case of an administrative offense;
2. The Federal Tax Service did not have information about the violation before the application;
3. the information provided is sufficient to establish an administrative offense.

Amount of fines for non-use of cash registers and lack of an online cash register for organizations and individual entrepreneurs According to Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation, non-use of cash registers in cases established by the legislation of the Russian Federation on the use of cash registers entails liability:

• a fine for officials and individual entrepreneurs in the amount of one-fourth to one-half of the settlement amount without the use of cash register equipment, but not less than 10,000 rubles;
• fine for legal entities - from three-quarters to one of the amount of the settlement using cash or electronic means of payment without the use of cash register equipment, but not less than 30,000 rubles.

This is precisely the fine for working without a cash register. He is also for the lack of an online cash register. He’s for a check that didn’t go through the cash register.

Fines for working without an online cash register

What fines can there be for working without an online cash register and incorrect operation of the cash register?

Online cash registers, according to 54-FZ, should already be used by most entrepreneurs.
In addition to retail, which has been reporting sales to the Federal Tax Service for more than a year through the OFD, the law includes entrepreneurs, retail trade, online stores, and public catering. Those who do not use or incorrectly use online cash register systems face more than serious penalties. For some violations of 54-FZ, entrepreneurs can not only be fined, but also have their company’s activities suspended for up to 3 months. During the sales season, this is tantamount to losing business.

Who will have to pay for what?

1. For those who have not replaced their old cash registers with online cash registers.

There are most likely only a few such entrepreneurs. Who is ready to risk business and break the law? But still, entrepreneurs who are required by law to have online cash registers and have not yet installed them are risking their financial well-being. The fine for the organization will be from 75 to 100% of the sales amount (minimum 30,000 rubles), for the top management of the company - at least another 10,000 rubles (from 25 to 50% of the total amount). If you repeatedly violate this article of the law, the punishment will be more than serious - the company’s work will be suspended for 3 months, and the management will be deprived of the opportunity to hold their position for a year to 2 years (despite the fact that the amount of settlements without cash receipts will be 1,000,000 rubles or more) . If the company’s turnover is less than 1,000,000 rubles, you will most likely have to pay the fine again.

2. Companies whose cash register systems operate in violation of No. 54-FZ.

Buying a cash register is only half the battle. It needs to be registered with the Federal Tax Service without errors, make sure that the fiscal drive is installed and replaced when it expires, and in addition, your cash register has the ability to print receipts with a QR code and links to a resource for checking them.

But even if one of these violations occurred, it is possible to avoid a fine by receiving a warning. If a fine cannot be avoided, LLCs must be prepared to pay from 5,000 to 10,000 rubles, and individuals and individual entrepreneurs – from 1,500 to 3,000 rubles.

3. Those who did not provide the buyer with a cash or electronic receipt.

If the buyer is not given a check, the individual entrepreneur and top management will have to pay 2,000 rubles. For an LLC, the fine will be 5 times higher – 10,000 rubles. But relaxations are also possible here - sanctions may be limited to a warning.

4. LLC or individual entrepreneur who did not submit documents at the request of the tax office.

Individual entrepreneurs and LLCs are required to provide a number of documents to the tax authorities. If not provided, you will receive a warning or pay a fine. Officials and individual entrepreneurs will lose from 1,500 to 3,000 rubles, LLCs – up to 10,000 rubles.

How to avoid punishment for violating Federal Law-54?

Of course, it is better not to break the law, but if this has already happened, inform the Federal Tax Service about your business mistake before the service becomes interested in your company. Remember that you can be brought to justice under 54-FZ within 12 months from the date the offense was committed. If you break the law again, you definitely won’t be able to avoid a fine!

An example of calculating a fine for online cash registers

Let's say a company does not have a cash register, although it should have a cash register. Five checks were punched each in the amount of 40,000 rubles. The total amount of checks is 200,000 rubles. As a result, the fine will be at least 3/4 of 200,000 rubles, but not more than 200,000 rubles. Repeated violation, if the settlement amount without the use of cash register is 1,000,000 rubles or more, entails liability (Part 3 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation): in relation to officials, disqualification for a period of one to two years; in relation to individual entrepreneurs and legal entities - administrative suspension of activities for up to 90 days.

The letter of the Federal Tax Service of Russia dated January 31, 2017 No. ED-4-20/1602 states that for the use of cash registers that do not meet the established requirements, including without a fiscal accumulator, the organization and individual entrepreneur can be held accountable for non-use of cash registers.

So, in accordance with Art. 1.1 of Law No. 54-FZ, these devices can no longer qualify as cash register equipment. Thus, working on an old cash register is equivalent to working without a cash register. Please note that according to Part 1 of Art. 4.5 of the Code of Administrative Offenses of the Russian Federation, the statute of limitations for bringing to liability for cash violations is 1 year from the date of commission of the offense. That is, the Federal Tax Service will issue a fine.

How to avoid a fine for non-use of cash registers

If an organization and an individual entrepreneur voluntarily report a violation to the Federal Tax Service (including through the personal account of a cash register user), and also eliminate the violation before it is discovered by tax inspectors, then liability can be avoided. (Note to Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

It is worth remembering that such exemption from liability applies only to such violations as:

• non-use of CCP in cases where use is mandatory (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation);
• the use of a cash register that does not meet the established requirements or the registration/re-registration procedure for which is violated (Part 4 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation);
• failure to issue a paper or electronic cash receipt to the buyer (Part 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

If the organization and individual entrepreneur did not have time to report the violation to the inspectorate, and it was discovered by tax inspectors during the inspection, then an administrative penalty in the form of an administrative fine is imposed in the amount of one third of the minimum amount of the administrative fine in accordance with Part 3.4 of Art. 4.1 Code of Administrative Offenses of the Russian Federation. In this case, the following condition must be met: the violation must be recognized and eliminated (Part 4 of Article 28.6 of the Code of Administrative Offenses of the Russian Federation) Also for the first violation, the fine can be replaced with a warning (Part 2 of Article 14.5, Part 1 of Article 4.1.1 of the Code of Administrative Offenses RF).

Penalties for failure to use an online cash register

The following types of punishment are provided for violation of legislation in the field of application of cash register systems:

• warning (if the offense is minor or committed for the first time);
• disqualification (for an official);
• money penalty;
• suspension of activity (maximum – 90 days).

The most commonly used is the imposition of monetary fines from 1.5 thousand to 1 million rubles. Warnings are issued much less frequently. Suspension of activities is possible only in one case - if the revenue received during the period without using the cash register amounted to more than 1 million rubles.

Violations related to non-use of online cash registers include:

Lack of online cash desk

Collection:

• for individual entrepreneurs and officials - from 25% to 50% of the unaccounted amount (minimum - 10,000 rubles);
• for LLC – from 75% to 100% of the unaccounted amount (minimum – 30,000 rubles).

Repeated non-use of cash registers, provided that the total revenue amounted to more than 1 million rubles

Collection:

• for individual entrepreneurs and LLCs – suspension of activities for up to 90 days;
• for officials – disqualification for a period of one to two years.

The cash register does not comply with the requirements of 54-FZ or the registration/re-registration procedure for the online cash register is incorrect

Collection:

• for individual entrepreneurs and officials - a warning or a fine from 1,500 to 3,000 rubles;
• for an LLC – a warning or a fine from 5,000 to 10,000 rubles.

There are also non-obvious situations where failure to use the online cash register would be a violation. For example, when conducting offsets. This type of payment can be classified as “receiving other consideration for goods, work, or services.” Therefore, in case of mutual offset, cash register must be used to issue a cash receipt.

According to the results of inspections by the Federal Tax Service in Moscow and the regions for the first half of the year, the largest number of violations were associated with the non-use of cash registers (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation):

Moscow – 2,650;

St. Petersburg – 1,224;

Sverdlovsk region – 268;

Tatarstan – 505;

Novosibirsk region – 473.

Moratorium on prosecution for non-use of CCP

In June 2020, the State Duma adopted amendments to the Code of Administrative Offenses of the Russian Federation. These include a moratorium on fines in some cases of non-use of cash registers for a period of one year (starting from July 1, 2019).

According to Federal Law No. 171-FZ dated July 3, 2019, the effect of parts 2-4 and 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation is suspended in relation to the use of cash register systems when making payments:

• drivers or conductors in the vehicle when selling travel documents (tickets) and coupons for travel on public transport;
• for services in the field of housing and communal services (including services of resource supply organizations).

It should be noted that the moratorium does not apply to Article 19.5 of the Code of Administrative Offenses of the Russian Federation on failure to comply on time with a legal order (resolution, presentation, decision) of the body exercising state supervision.

If there is no online cash register, during the audit, the tax inspector may issue an order with requirements to purchase, register and use a cash register that complies with the requirements of 54-FZ within a specified period.

Thus, if you do not comply with the requirements within the established time frame, the tax office will have the right to impose a fine on the company. For legal entities - from 10,000 to 20,000 rubles, for officials - up to 2,000 rubles, or disqualification for up to three years.

Despite the fact that such an order will require compliance with 54-FZ, its violation will not relate to Article 14.5 of the Code of Administrative Offences, since failure to comply with the deadlines when fulfilling the order is a violation of Article 19.5 of the Code of Administrative Offenses.

The end result of failure to comply can be either endless fines or disqualification.

Erroneous non-use of cash registers and fines

Organizations and individual entrepreneurs are liable under Part 2 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation for non-use of cash registers. The fine for individual entrepreneurs, according to this norm, is at least 10,000 rubles, and for legal entities - at least 30,000 rubles. The specific amount of the fine can reach up to one size of the amount of the settlement carried out without the use of a cash register.

Such fines are explained by the fact that the non-use of cash registers simultaneously violates both the rights of consumers (for example, in the absence of receipts, buyers cannot prove the fact of payment for goods) and the interests of the state (part of the income received by a business is diverted from taxation).

Cheat sheet on the article from the editors of BUKH.1S for those who do not have time

1. Organizations and individual entrepreneurs bear responsibility under Part 2 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation for non-use of cash registers.

2. Users of cash register systems can avoid liability for failure to use online cash registers if they correct the violation in a timely manner.

3. To do this, you need to prepare a correction check, and also inform the Federal Tax Service about the non-use of the cash register.

4. The schemes for using a cash register correction receipt are different when using an online cash register with the fiscal data format version 1.1 and a cash register with the fiscal data format versions 1.05 and 1.0.

5. To find out the version of the fiscal data format at the checkout, you need to print the “Shift Opening Report”.

But in a number of cases, the non-use of cash registers is not the result of deliberate actions by cash register users. Failure to use cash registers may be due to cashier error, technical failure, or simple misconception. In particular, when the user mistakenly believes that he should not use the cash register, although such an obligation exists.

For example, with non-cash remote payment for goods, it is not always clear whether it is necessary to use cash register systems and issue checks. By law, when paying for goods through Internet banking and other electronic means of payment, sellers are required to use cash registers and issue checks (Clause 5, Article 1.2 of Federal Law No. 54-FZ dated May 22, 2003).

When payment is made, say, through a payment order/receipt at a bank branch, such an obligation does not yet arise. The obligation to use cash registers in relation to such payments is introduced only from July 1, 2020 (Clause 4, Article 4 of the Federal Law of July 3, 2018 No. 192-FZ).

When paying for goods remotely, the payment method is not obvious to the seller. Therefore, when paying through the same Internet banking, the seller may not apply the cash register, believing that the payment came from a bank branch through a current account. Is it possible to avoid liability for not using the cash register in such cases? The law answers this question in the affirmative.