Home • Blog • Online cash registers and 54-FZ • Cash register on patent in 2020
The cash register on the patent is used in accordance with Federal Law 54. But some categories of entrepreneurs received a deferment until 2021 and may not install an online cash register in 2020. Let's take a closer look at who needs CCP now, and who can use it later legally. We will also talk about what kind of apparatus is needed for a patent, what criteria it must meet, consider the main fines for violations, and give examples of cash registers broken down by type for each type of business.
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Is a cash register necessary for a patent?
According to Federal Law 54, all entrepreneurs and organizations, regardless of the taxation system, must make payments using online cash registers. Some taxpayers were affected by these requirements soon after the law came into force, while others installed cash registers a little later.
CCP is a tool that allows the state to control financial and commodity turnover on the territory of the Russian Federation. Both cash and non-cash payments are made through the online cash desk. Do I need a patent for an individual entrepreneur's cash register? Let's look at this question in more detail.
Question about canceling online cash registers
The promotion of online cash registers will continue, and there can be no talk of cancellation. This is indicated by the current trend of the Russian economy in combination with the implementation of payments between entrepreneurs and individuals.
Online cash register for individual entrepreneurs - how much does it cost and how does it work?
Using a cash register is beneficial to each party:
- consumers;
- individual entrepreneurs.
Thanks to this, it becomes possible to confirm the legality of transactions through the official website of the tax authority, as well as optimize personal employment, while reducing the likelihood of making numerous mistakes with all the ensuing consequences.
Note! Entrepreneurs had the opportunity until July 1, 2020 to receive a cash register free of charge and start working immediately.
At the end of the grace period, the cash register is purchased at your own expense, but it is possible to obtain a tax deduction.
Requirements for the operation of online cash registers by law
Cash registers for PSN and other tax regimes do not differ from each other. Their work is subject to the same requirements prescribed in Federal Law-54. The choice of a specific model depends on the specifics of the business, financial capabilities and preferences of the businessman himself.
The requirements for cash registers are set out in Article 4 of the current law. The cash register must have a compartment in the case for installing a fiscal drive, without which the operation of the equipment is prohibited. FN performs the functions of storing, encrypting and protecting fiscal data. Its model, like the cash register itself, must be included in the appropriate state register.
A mandatory requirement is to provide access to the Internet via wireless modules (Wi-Fi, 2G, 3G) or an Ethernet interface. This is necessary for transmitting data online to the OFD, which the entrepreneur connects in advance. Information about the transaction performed is encrypted on the FN and transmitted to the fiscal data operator. After which the cash desk receives confirmation from the OFD about the accepted information. Upon request, the operator transmits information to the Federal Tax Service.
Transfer of IP on a patent for new-style cash registers
The transition to online cash registers was carried out in 3 stages. The first one started in 2020. During this period, cash registers with personal funds were installed by entrepreneurs and organizations engaged in the following areas:
- STS and OSNO - trade;
- UTII - participants in the circulation of strong alcohol.
Individual entrepreneurs with a patent continued to work without a cash register. The requirement for mandatory installation of cash registers in 2020 did not affect them.
In 2020, it was the turn of catering establishments with employees. In the same year, individual entrepreneur cash registers were installed on a patent, used in retail, with hired workers.
On July 1, 2020, all businessmen switched to online cash registers, including those providing services and performing work, as well as owners of catering establishments without employees. And some still do not use cash registers, having received a deferment.
How is the tax on PSN calculated?
Before moving on to the question of whether an online cash register is needed for an individual entrepreneur on a patent, a little information about calculating tax on the patent system. The fact is that, unlike the simplified or general taxation system, the PSN does not take into account the real income of the entrepreneur.
Instead, the concept of potential annual income is used, which is established by local laws. For example, Law of the Astrakhan Region No. 39/2017-OZ dated July 13, 2020 established that the annual income of an individual entrepreneur without employees engaged in repairing and sewing clothes in a small urban settlement is 132,000 rubles. And retail trade in premises with an area of 15 to 25 square meters. m will bring an annual turnover of one million rubles.
Whether this is actually true depends on what the entrepreneur sells, what services he provides, and where his retail outlet or service facility is located. Maybe he will earn less, but more often than not, the income will be more. In this case, he will pay tax only on income established by law. This procedure for calculating tax makes a patent for individual entrepreneurs beneficial for many areas of business, especially services.
As you can see, a cash register is not needed to control revenue in the patent system, which is why it was not used until mid-2018. But after the active introduction of online cash registers, everything changed dramatically.
The right to work without cash registers was deprived not only of patent system payers (not all), but also of those who worked for UTII or traded on the market. In addition, the obligation to issue a cash receipt has been extended to settlements in which cash register has never been used.
For example, an electronic check must be issued when making online payments or when payment is received from an individual directly to the seller’s bank account. However, if we compare the patent for individual entrepreneurs with other tax regimes, the PSN retains the most benefits exempting from the use of cash registers.
To figure out when an individual entrepreneur on a patent needs a cash register, and when you can work without it, we will divide patent activities into two groups:
- retail trade and catering services;
- services to the population and other areas permitted by PSN.
For trade and catering, the strictest standards for the use of cash registers apply. But some types of services for the population have been completely exempted from this obligation since July 3, 2018. But first things first.
Cash register for individual entrepreneurs on a patent: latest news
In June 2020, shortly before the last stage of the transition to a new model of cash registers, a law was passed according to which certain categories of individual entrepreneurs were allowed to work without cash registers until 2021.
Individual entrepreneurs received a deferment under PSN and other taxation regimes subject to the following conditions:
- Individual entrepreneurs who do not have hired employees;
- performing work;
- providing services;
- selling goods of their own production.
Thus, without a cash register, individual entrepreneurs were allowed to work under a patent and other taxation regimes, the activities of which meet the conditions established for the self-employed. The government has made an attempt to equalize both categories of taxpayers. Let us remind you that the pilot project for the self-employed began at the beginning of 2020 and is planned for 10 years. Despite the fact that in 2020 the list of regions covered by the experiment expanded significantly, it did not cover all of Russia. Therefore, individual entrepreneurs whose activities are carried out in territories not included in the list cannot register self-employment. However, they can receive a deferment until July 1, 2021, by not using cash registers before that date when making payments.
Step-by-step instructions for obtaining a patent
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Transition to a patent tax system
1
Submit an application
10 days before the start of business activity, we submit to the tax authority an application for the transition to a patent tax system
You can fill out and print the application yourself:
The recommended form “Application for a patent” (form KND 1150010) was submitted by letter of the Federal Tax Service of Russia dated February 18, 2020 No. SD-4-3/ [email protected]
Patent application form pdf (268 kb)
Download
Format for submitting a patent application in electronic form docx (67 kb)
Download
Procedure for filling out an application for a patent docx (51 kb)
Download
Patent application diagram xsd (34 kb)
Download
At the same time, individual entrepreneurs also have the right to apply for a patent in the form approved by Order of the Federal Tax Service of Russia dated July 11, 2017 No. ММВ-7-3 / [email protected]
Application form for a patent, approved by order of the Federal Tax Service of Russia dated July 11, 2017 No. ММВ-7-3/ [email protected] pdf (237 kb)
Download
Format for submitting an application for a patent in electronic form doc (213 kb)
Download
Procedure for filling out an application for a patent docx (51 kb)
Download
Patent application diagram xsd (36 kb)
Download
2 We receive a patent
Within 5 days from the date of receipt of the application for a patent, the tax authority is obliged to issue a patent to the individual entrepreneur (clause 3 of Article 346.45 of the Tax Code of the Russian Federation).
3 Payment of tax
If the patent is received for a period of up to 6 months
, we pay tax in the amount of the full amount of tax no later than the expiration date of the patent.
If the patent is received for a period of 6 to 12 months, we pay tax:
- in the amount of 1/3 of the tax amount no later than ninety calendar days after the patent came into effect;
- in the amount of 2/3 of the tax amount no later than the expiration date of the patent.
4 Tax accounting
Accounting for income from sales is kept in the income book of an individual entrepreneur applying the patent tax system.
The form and procedure for filling out the income accounting book are approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n
Indefinite exemption from online cash registers
Even in the first editions of Law No. 54, in Article 2, a list of types of activities was presented, when engaged in which legal entities and individual entrepreneurs are exempt from using online cash registers indefinitely.
Not only the specifics of the activity, but also the characteristics of the location are taken into account. If work is carried out in a hard-to-reach area, defined as such by law and included in the appropriate list, businessmen are exempt from the mandatory transmission of OFD data online as operations are carried out. But they still use cash registers with fiscal drives.
Please note that downloading information from the FN OFD must be carried out at least once every 30 days. Otherwise, the cash register is blocked.
Tax payment
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Payment procedure
The validity period of a patent is less than 6 months - in the amount of the full amount of tax no later than the expiration date of the patent
The validity period of a patent from 6 to 12 months - in the amount of 1/3 of the tax amount no later than ninety calendar days after commencement of the patent; - in the amount of 2/3 of the tax amount no later than the expiration date of the patent.
If the tax amount is recalculated in connection with the termination of an individual entrepreneur's business activity in respect of which the PSN is applied, then the amount of tax subject to additional payment is paid no later than 20 days from the date of deregistration of the taxpayer with the tax authority.
Please pay attention! In case of non-payment or incomplete payment of tax, the tax authority, after the expiration of the established period, sends to the individual entrepreneur a demand for payment of tax, penalties and fines.
Go to Service “Fill out payment receipt”
Budget revenue classification codes
Fines for cash registers for individual entrepreneurs
For individual entrepreneurs, the same penalties apply to PSN as for other taxation regimes:
- absence of a cash register at the point of payment when it is required by law - 25-50% of the amount of transactions carried out without an online cash register (at least 10 thousand rubles);
- repeated violation (working without a cash register) - suspension of activity for 90 days;
- there is a cash register, but its operation does not meet the requirements of the law - a warning or a fine from 1.5 to 3 thousand rubles;
- failure to issue a check to a client - a warning or a fine of 2 thousand rubles.
New check format
Compared to checks printed by EKLZ machines, fiscal documents from online cash registers have an expanded list of details. The full list is given in Art. 4.7 Federal Law-54. The check also now contains a breakdown of the nomenclature. In addition to a paper check, the client can also be issued an electronic check. The online cash register with OFD provides such an opportunity. You can send the electronic version via SMS or email.
The updated format of fiscal documents, approved on March 1, 2020, mainly concerns participants of labeled goods. In 2020, individual entrepreneurs on PSN and UTII are prohibited from trading products traceable in the GIS MT “Chestny ZNAK”. If the activity is related to the trade of labeled goods, you will have to change the taxation regime to OSNO or simplified tax system.
Patent and online cash registers 2020: which individual entrepreneur is exempt from cash register?
To begin with, let’s decide: if an individual entrepreneur has a patent, does he need an online cash register in principle? In practice, this depends on various circumstances. The cash register may not be used indefinitely, unless otherwise provided by law, if the individual entrepreneur on the PSN:
- Sells goods for metal coins using vending machines without power supply and electronic components (clause 1.1 of Article 2 of Law No. 54-FZ of May 22, 2003).
For example, using the so-called “spinners”, which gives out small items (candies, etc.) for a coin of 5 or 10 rubles.
- Conducts activities from those specified in clause 2 of Art. 2 of the Law on CCP No. 54-FZ.
There are quite a few such areas of business. These include, for example:
- sale of newspapers and magazines;
- trade at markets and fairs (with the exception of shops, pavilions, kiosks, auto shops, container-type premises and other similar trading places located on their territory);
- hawker trade from hands, from carts;
- sale in kiosks of ice cream, kvass, soft drinks, milk, bottled water;
- renting out your own home, etc.
When selling goods on “krutilki” and when conducting activities under clause 2 of Art. 2 of Law No. 54-FZ, an entrepreneur may not issue any documents to the buyer in exchange for a cash register check when receiving payment from him.
- Conducts activities from those that are not listed as an exception in clause 2.1 of Art. 2 of Law No. 54-FZ.
This paragraph lists the types of activities for which an online cash register is required for individual entrepreneurs with a patent: catering services, retail trade, services of hairdressers and cosmetologists, repair of computers, watches and radio electronics, vehicle maintenance, all transportation (freight, passengers), sports occupations, activities of hunting farms, fish farming and fishing, medicine and pharmaceuticals, veterinary medicine, rental, dairy production.
In other areas of “patent” activity, it is not necessary to use KKM, for example:
- repair of clothes and shoes;
- photo studio services;
- home renovation;
- tutoring;
- house cleaning services, etc.
What document should be issued instead of a cash receipt? In this case, instead of an online cash register receipt under the patent taxation system, a sales receipt or other document is issued containing the details referred to in paragraph. 4-12 p. 1 tbsp. 4.7 of Law No. 54-FZ. Essentially, these are all the same details that are on a regular cash receipt. Among them:
- date, time, place of settlement;
- Full name of the individual entrepreneur, his tax identification number, taxation system;
- a sign of payment (for a regular sale - “receipt”, when returning goods - “return of receipt”);
- names of goods on the receipt (until 02/01/2021, with PSN, you can not indicate);
- settlement amount;
- payment form (cash, card);
- position and full name of the seller.
Let us note the following: it is important that a fully used online cash register of an individual entrepreneur on a patent correctly displays the taxation system in the receipt. For these purposes, it is necessary to carefully configure the cash register - perhaps invite specialists. If the tax regime on the check is incorrect, then the Federal Tax Service may, having discovered this, fine the individual entrepreneur for using a cash register that does not comply with the requirements of the law - in the amount of up to 3 thousand rubles (Part 4 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).
Note that there may also be a scenario where an individual entrepreneur on a PSN operates in a remote or hard-to-reach area. In this case, he has the right not to use the cash register, but is obliged to issue the client, at his request, sales receipts containing not only the above details, which are reflected in paragraph. 4-12 clause 1 art. 4.7 of Law No. 54-FZ, but also the signature of the person who issued the document.
In turn, there are also temporary delays in the mandatory use of cash registers.
Buying or renting?
Anyone who has already decided on a cash register model and plans to work for a long time can buy equipment. For entrepreneurs who have recently registered, the best solution would be to rent a cash register. The service is also suitable for businessmen with limited financial capabilities, those who are not ready to invest that amount right now. Buying a cash register for a patent will cost approximately 18 thousand rubles, while renting is only 2-3 thousand rubles. per month. Of course, renting a cash register for a patent has its advantages and disadvantages. Let's look at them in more detail.
- Pros:
| + Cons:
|
Indeed, renting a cash register for individual entrepreneurs is a profitable option. Taking into account the costs of purchasing a device, registering with the tax authorities, connecting the OFD and other necessary modules, setting up the device, repair costs, the cost of purchasing a new cash register if repairs are impossible, the costs of updating firmware and programs - it is much more profitable and easier to rent. If you plan to use the cash register for many years, it is still recommended to buy your own. Renting also helps you test different equipment options.
You can rent a patented cash register in 2020 from the Multikas company. The service is comprehensive. The client is provided with a cash register with a FN, already registered with the tax office, with a connected OFD. Depending on the specifics of the business, the software is installed and configured. Technical support and consulting assistance are guaranteed for the entire rental period.
The procedure for transition to a patent tax system
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To obtain a patent, an individual entrepreneur must submit an application for a patent to the tax authority. The recommended form “Application for a patent” (form KND 1150010) was submitted by letter of the Federal Tax Service of Russia dated February 18, 2020 No. SD-4-3/ [email protected]
Patent application form pdf (268 kb)
Download
Format for submitting a patent application in electronic form docx (67 kb)
Download
Procedure for filling out an application for a patent docx (51 kb)
Download
Patent application diagram xsd (34 kb)
Download
At the same time, individual entrepreneurs also have the right to apply for a patent in the form approved by Order of the Federal Tax Service of Russia dated July 11, 2017 No. ММВ-7-3 / [email protected]
Application form for a patent, approved by order of the Federal Tax Service of Russia dated July 11, 2017 No. ММВ-7-3/ [email protected] pdf (237 kb)
Download
Format for submitting an application for a patent in electronic form doc (213 kb)
Download
Procedure for filling out an application for a patent docx (51 kb)
Download
Patent application diagram xsd (36 kb)
Download
An application for a patent must be submitted no later than 10 days before the application of the patent tax system.
When carrying out activities at the place of residence,
the Application is submitted to the tax authority at the place of residence
When carrying out activities on the territory of a municipal entity, city district, federal city or constituent entity of the Russian Federation in which the entrepreneur is not registered for tax purposes, the Application is submitted to any territorial tax authority of the municipal entity, urban district, federal city or constituent entity of the Russian Federation at the location planned implementation of entrepreneurial activities by an individual entrepreneur
An individual entrepreneur who has lost the right to use a patent taxation system or has ceased business activities in respect of which a patent taxation system was applied before the expiration of the patent has the right to again switch to a patent taxation system for the same type of business activity no earlier than from the next calendar year ( paragraph 2 of article 346.45 of the Tax Code of the Russian Federation)
The application can be submitted in person or through a representative, sent by mail with a list of attachments, or transmitted electronically via telecommunications channels.
Which cash register is suitable for individual entrepreneurs on PSN
Organizations and individual entrepreneurs with a patent that still need a cash register will be faced with a difficult choice. How to choose a model that best suits the needs of a particular business?
Cash registers on patent
Smart terminals are cash registers with modern technical equipment and software, aimed at small and medium-sized businesses. Typically, a smart terminal is equipped with a touch screen, has a receipt printer built into the body, and may also include a battery, camera, etc. Many connectors allow you to connect everything you need: a barcode scanner, acquiring, scales, cash drawer, electronic signature, etc. The smart terminal performs tasks familiar to a cashier, but the updated software also provides considerable assistance to the business owner. For example, many manufacturers have synchronized their devices via cloud technologies with a personal account, where full control of the terminal is possible. There you can enter goods or services, edit cards and prices, add employees and monitor their work, track their effectiveness, work with the movement of goods, maintain warehouse and commodity records. You can work with procurement. The cash register transmits statistics to your personal account, which allows the smart program to identify the most popular and unpopular products, create graphs and reports. And this is not all the functionality. Features may vary depending on manufacturer and model.
| Evotor 7.2 Smart terminal for small and medium businesses. Allows you to connect the most necessary equipment. Powered by network. Prints narrow format checks. It has a free cash register program with a personal account and an application store. Find out more |
Standalone devices - models with a monochrome screen (black and white), mechanical buttons, built-in receipt printer for small and micro businesses. Such cash registers are most reminiscent of old models with EKLZ, but at the same time they fully comply with the law: they connect to the Internet, work with FN, OFD, and perform data transfer. Such devices are simple and suitable for working with a limited product range (the fewer goods or services, the more convenient it is to use such a model). Devices usually do not support work with markings or EGAIS (although there are exceptions), which greatly limits their scope of application. Autonomous devices for services are optimal.
| Atol 91 F Autonomous push-button cash register with a receipt printer supporting 3G, Wi-Fi, Ethernet, Bluetooth, USB connector for operation for 8 hours without recharging. Comes complete with a personal account for convenient addition of items. Find out more |
Fiscal recorders - cash registers for recording cash transactions and printing receipts, there is no input device, full operation is possible when connected to a PC, tablet or POS terminal, suitable for any type of business. FR works with the fiscal drive, prints checks, and transmits OFD data. Recorders differ in speed and print format, and the availability of interfaces.
| Vicky Print 57F Universal fiscal recorder with narrow receipt printing, support for printing QR codes, USB, RS-232 and cash drawer connectors. Suitable for areas with low traffic. Find out more |
Mobile terminals - a device with a built-in battery, presented in the form of a touchscreen smart terminal. This device is suitable for outdoor trading, couriers, trading in markets, and the service sector. The small and compact mobile terminal also includes a check printing device. The printer is usually placed in the top compartment. The terminal can also be equipped with a camera and scanner for reading labels. Mobile terminals, like smart terminals, successfully use modern technologies: they have a convenient cash register program and a personal account.
| MTS 5 Touch mobile terminal for operation up to 24 hours without recharging. A free cash register program is pre-installed. You can add it by connecting paid goods accounting from MTS using the subscription form. Find out more |
Cash registers with acquiring - most often this type is represented by mobile devices. Recently, terminals that accept card payments are increasingly required. This is especially true for online stores with couriers, outdoor trade and delivery services, and restaurants with food delivery. Mobile cash registers with acquiring allow you to accept cash and non-cash payments, and everything you need is included in the body of a compact cash register.
| Evotor 5i A smart terminal with a touch screen allows you to accept cash and non-cash payments. The device comes with a free cash register program and a personal account. There is an application store. Find out more |
Automated systems - devices placed in a special data center that do not print paper checks and do not have input devices, connect to website platforms and allow you to accept payments through them. This system is designed specifically for online stores. After all, it is much more convenient for a website user to pay for a purchase directly on the store’s website.
| Atol Online Online cash register for an online store, which is purchased as a lease. Integrates with most sites and has a personal management account. Technical support and service 24 hours. Suitable for both small and large stores. Find out more |
POS systems are a set of equipment based on a PC or terminal, a fiscal registrar and additional devices (barcode scanner, trade scales, etc.). Such sets of equipment are designed to fully equip a cashier’s workplace. POS systems are most in demand among large businesses (supermarkets, hypermarkets, stores with a large flow of customers).
| Wiki Micro It is a mini-POS system consisting of a cash tablet and a fiscal registrar to choose from. Suitable for business in any field, especially for trading alcohol with EGAIS. Find out more |
In general, the selection criteria are as follows:
- a set of interfaces for connecting external devices;
- EGAIS support or the possibility of integration with the GIS MT "Chestny ZNAK" (for the circulation of alcohol or labeled goods);
- printing speed, availability of auto-cutting, depending on traffic;
- performance;
- ability to work offline due to the built-in battery;
- availability of a card reader for accepting bank cards;
- the ability to connect to your personal account for remote control and others.
A mobile cash register is worth purchasing if you carry out outdoor trading or delivery, or have a small business (can be used as a stationary portable device). In all other cases, it is more convenient to choose a stationary model.
You can install a cash register for an individual entrepreneur on a patent in 2020 with the help of the Multikas company. The catalog contains well-known equipment models from leading manufacturers. Clients have the opportunity to buy a patent cash register at an affordable price, as well as take advantage of related services. Specialists will promptly register the cash register with the Federal Tax Service, help you obtain an electronic signature in just one day, and also provide advice on any issues.
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Is it necessary to maintain an individual entrepreneur’s cash register in 2020 and how to draw up documentation for a patent
From June 1, 2014, the Central Bank (Instruction No. 3210-U) introduced a simplified nature of tax accounting and cash management. It frees entrepreneurs from issuing receipt and debit orders, maintaining a cash book (with recording of all receipt and debit transactions), and establishing a cash limit.
How now to manage the cash register with a patent and does an individual entrepreneur need to report to the tax office?
The main tax control document for the Federal Tax Service is now the income accounting book (ILR). If an entrepreneur is interested in regular cash control of the business, safety of funds and internal accounting, he has the right to continue maintaining the cash register, as it was before June 2014.
With the introduction of online cash register systems, cash documents can be issued both electronically (with access protection and electronic signature) and on paper. In paper versions, corrections may be made by adding the date, justification for the error, the person's surname and signature. Corrections are excluded only in receipt/expenditure orders and electronic documentation.
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Receipt and expense transactions
An important stage in maintaining cash documentation is the correct execution of cash receipt orders (PCO) for all cash receipts in the KO-1 form and cash outflow orders (COS) for the issuance of cash in the KO-2 form. The documentation is drawn up by the cashier and must be certified by the manager or accountant.
Important! If an entrepreneur, in accordance with the law, refuses to issue orders for incoming and outgoing transactions, it becomes more difficult to control the cashier’s work.
You can document the employee's receipt of money through issued cash receipts (or strict reporting forms) and shift closure reports. Simplified cash management is more appropriate in the absence of hired personnel, when the funds go to the entrepreneur directly.
In connection with the introduction of online cash registers into small and large businesses, Central Bank Directive No. 3210-U was supplemented with amendments in 2020 (No. 4416-U). Now the law allows for the registration of electronic PKOs and RKOs. They do not need to be printed, which is very convenient for non-cash transactions. But in this case an electronic signature is required. Electronic documentation is used on a par with traditional paper documentation. In the new version of the law, not only the cashier can be the responsible person. Instead, the chief accountant or manager may be appointed administratively responsible.
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