How can an organization receive payment from an individual without using a cash register? Electronic Express

According to Law 54-FZ “On the use of cash register equipment”, trade in the country is gradually moving to online cash register systems. To figure out who needs to install a cash register this year, read our article.

To switch to the new order, it is not enough to simply buy a cash register and register it with the Federal Tax Service. Now you need to enter the names of goods in receipts - which means you will need a cash register program that can do this. Our application Cash Desk MySklad supports this and all other requirements of 54-FZ. Download and try it now: it's free.

Everything related to the use of cash registers is regulated by 54-FZ. This law also answers the questions of who should install a cash register and when, whether an individual entrepreneur is required to have a cash register, and who is generally exempt from installing new equipment. Everything about whether you should install a cash register and when is in this article.

For individual entrepreneurs
For companies
For those who use UTII (both individual entrepreneurs and LLCs)
For those using a patent (both individual entrepreneurs and LLCs)
For those using the simplified tax system (both individual entrepreneurs and LLCs)
For self-employed
If you have an online store
If you have acquiring
If you have a vending machine
Complete exceptions: who can not use the cash register at all

First, let’s look at whether the use of cash registers depends on the form of business ownership.

Is it necessary to install a cash register for individual entrepreneurs in 2020?

Previously, entrepreneurs themselves decided whether a cash register was needed for an individual entrepreneur: they could choose how to confirm a purchase. It was possible to use not only cash receipts, but also other documents - for example, a sales receipt. After the adoption of amendments to 54-FZ, the procedure changed. Now the purchase is confirmed exclusively by an online cash register receipt.

Is it mandatory for all individual entrepreneurs to have a cash register today? Most. There is only one exception: until July 1, 2021, individual entrepreneurs without employees on employment contracts

, which:

sell goods of their own production,
perform work,
provide services.

If you do not fall into this category, a cash register is required for you. Yes, this applies to:

Individual entrepreneurs without hired employees selling goods not produced by themselves or selling through vending machines.
Individual entrepreneur with hired employees who perform work or provide services.
Individual entrepreneurs who issue strict reporting forms (this also includes the sale of tickets in the vehicle cabin by the conductor or driver).

There will be no more delays. The equipment must be of a new type - with an Internet connection for online data transfer to the tax office.

Certificate stating that the organization operates without a cash register, sample

» Medical law In some cases, the buyer or consumer of services who has received a document drawn up on a strict reporting form confirming the fact of making payments needs documentary evidence of the reason for the impossibility of receiving a cash receipt.

The cashier does not always issue strict reporting forms, but at the request of customers.

In this situation, the seller/service provider may provide upon request a certificate of absence of a cash register. How to draw up a certificate of absence of a cash register: There is no unified sample of such a certificate, so it can be drawn up in any form indicating all significant attributes.

The legislation provides that both a cash receipt with a sales receipt attached to it and a sales receipt without a cash receipt can be issued. Issuing a sales receipt without a cash register In the absence of a cash register, the entrepreneur is obliged to issue a sales receipt upon the first request of the buyer.

Issuing a sales receipt without a cash receipt is the only possible option for documenting the fact of purchase. Just leave a request using the button below.

Do you need an online cash register and what kind?

Do you have a deferment and for how long? How to register a new cash register with the tax office? Why do you need a CEP? What to do if you have an online store?

We’ll help you choose an online cash register that suits your needs. There are currently 63 models in the registry - which one to choose.

On this issue, we adhere to the following position: The basis for recognizing expenses for the purchase of office supplies by an accountable person in this case will be an advance report approved by the head of the organization with an “old-style” check attached to it.

Expenses, depending on their nature, as well as the conditions for implementation and areas of activity of the taxpayer, are divided into expenses associated with production and sales, and non-operating expenses (clause

Do you need a cash register for UTII?

Previously, certain categories of entrepreneurs were not allowed to use cash registers, but amendments to the law obliged them to install new equipment. Now, with UTII, cash registers are required for everyone. Only the installation time differs. Read more about this below.

Cash register for individual entrepreneurs on UTII: is it necessary, when to install it, fines for absence

Most entrepreneurs on UTII have been required to work with a cash register since last year.

The last deferment was received by those individual entrepreneurs on imputed duty without employees

who sell goods of their own production / provide services / perform work. They have until July 1, 2021.

If you do not fall into any of these categories, this means that online cash register is required for you.

When installing a cash register, you must not forget about equipping the seller’s workplace. But MySklad clients don’t have to think about it - we offer a ready-made cashier’s workstation. This is an alternative to expensive POS systems, which will allow you to spend half as much on automation of the seller’s workplace. With a convenient cashier's workstation at MoySklad, you can maintain inventory records, register sales, and punch receipts. Just run the program on your computer or laptop, and then connect the fiscal recorder and scanner to it.

If an entrepreneur ignores the law, he will be fined - up to 50% of the proceeds that passed the cash register (at least 10,000 rubles). For a repeated violation, if the total settlement amount is 1 million rubles or more, from July 1, 2020, a fine of 800,000 to 1 million rubles or suspension of activities for up to 90 days will be imposed.

Cash desk for an LLC on UTII: when to establish, what fines may be imposed

Organizations on the imputation should also have already supplied the CCP.

For non-compliance with the law, organizations face a fine of up to 100% of revenue received without the use of cash register systems, but not less than 30,000 rubles. Since July last year, if the company is caught again and the settlement amount is more than 1 million rubles, tax authorities will be able to recover from 800,000 to 1 million rubles.

Is a cash register needed for a patent in 2020?

Previously, organizations and individual entrepreneurs using the patent taxation system were allowed to issue documents to customers that replaced cash receipts. But now they are all required to use online cash register systems. From July 1, 2020, the cash register must be owned by individual entrepreneurs with a patent, which:

sell goods not of their own production or are employed in public catering if there are no hired employees,
provide services/perform work if there are hired employees.

A deferment until July 1, 2021 was granted only to those individual entrepreneurs on the patent tax system who do not have hired employees and who sell goods of their own production, or provide services, or perform work. All other individual entrepreneurs on the patent, as well as organizations, should have already installed a cash register.

Find out more about online cash registers here.

Who can work without a cash register

It turns out that not all entities are required to use cash register equipment. There are organizations and entrepreneurs that are either exempt from this need or have received a deferment. Thus, the following types of business entities can be classified as persons who received the opportunity to defer until 2020.

Organizations operating on the basis of OSNO and simplified tax system, patents , which (in accordance with the norms of Article 346.43 of the Tax Code of the Russian Federation):

repair and sew leather goods, fittings and accessories;
service shoes;
provide beauty salon services;
carry out dry cleaning and painting;
produce haberdashery goods;
provide motor transport services;
repair all kinds of buildings;
glaze household items.

Enterprises paying a single tax that do not employ employees , if their activities include the following aspects:

retail trade through shops and pavilions with a sales floor area of up to 150 sq. m.;
retail trading activities carried out through stationary trade facilities, which do not imply the presence of halls and non-stationary points;
provision of catering services without a service hall.

Individual entrepreneurs who have a patent and pay taxes on it if they carry out the following types of activities:

repair, sewing of leather/fur products, including accessories;
repair and cleaning activities regarding shoes;
hairdressing and cosmetic services;
repair of household appliances, furniture structures;
photo services;
maintenance of machines and equipment;
production of welding and installation works;
conducting tutoring sessions and courses;
renting out premises based on contractual terms.

Individual entrepreneurs who apply the patent taxation system and carry out the following types of activities:

retail trade through fixed network facilities;
catering service through facilities with a service hall area of up to 50 sq.m.;
catering services provided through specialized organizations that do not include a service hall.

At the same time, representatives of all of the above groups undertake to maintain strict reporting forms (SSR) or other documents that can confirm the fact of receipt of funds. For this purpose, you can use printing machines or ASPD class printers.

Individual entrepreneurs working under the patent taxation scheme, carrying out the following types of work, do not use cash register machines:

care for children, the elderly and people with disabilities;
acceptance of glass containers and secondary raw materials;
provision of cargo carrying services;
activities led by FIFA;
supply of FIFA goods;
sale of tickets for sports matches.

Do you need a cash register under the simplified tax system in 2020?

Definitely yes. If you choose a simplified taxation system, you must use cash register.

Individual entrepreneurs using the simplified tax system have the right not to use cash registers only if they provide services to the public and issue strict reporting forms on paper. Also, individual entrepreneurs without employees are still exempt from cash registers.

Most individual entrepreneurs who provide services or perform work for the population have the right to issue paper BSOs. The exception is catering entrepreneurs who have entered into employment contracts. They are required to use online cash registers now.

At the checkout, you can punch checks or generate electronic BSOs. The details for the check and the electronic BSO are the same. The cash desk will send both documents to the Federal Tax Service in real time. Strict paper forms can only be issued for cash and card payments via a POS terminal.

Until February 1, 2021, individual entrepreneurs using the simplified tax system have the right not to indicate the names of goods and their quantities on cash receipts (clause 17, article 7 of the Federal Law of July 3, 2016 No. 290-FZ). But individual entrepreneurs are still required to reflect the price of goods on the simplified tax system. Therefore, entrepreneurs can indicate goods with the same price in one line on the receipt. In this case, you will need to reflect the product, its price and total cost.

To save time, money and nerves, think about purchasing a new cash register in advance - you will need it anyway. Now there are profitable promotions, and all equipment is in stock.

Instructions for using a cash register

Proper use of cash register equipment means not only fast customer service in the store, but the absence of problems with the tax authorities. This is why it is important to perform all necessary start and finish operations accurately and consistently. All this is discussed in detail in training courses, but it is easy to master on your own.

How to turn on the cash register

Before starting work, you must connect the cash register to the network. The procedure for turning on some devices is performed with a button on the back side, for others this is done by turning the key to the REG position (in modern models - “MODE”). If the cash register is working normally, a series of zeros should appear on the screen, indicating that the device is ready for use. If the device is turned on for the first time, it is necessary to insert batteries to provide energy for the backup memory (batteries must be checked annually).

How to open a cash register

After turning on the device, you must go through the authorization procedure - entering a special number and password; on some cash register models, login is performed using a special cashier card. Before proceeding to customer service, it is recommended to see if the date is set correctly and check how the printing device works - knock out several zero checks. To do this, press the “Cash” or “Payment” key with zeros on the display.

Calculation

Once the cash register device is turned on and checked, you can proceed to customer service. This process can be described as step-by-step instructions:

Information about the price of a product/service is entered manually or using a special barcode reader.
After all the information has been entered, you must press the “Payment” or “Cash” button - this will open the cash register block designed for storing bills and coins.
The cashier places the payment in this tray and takes the required change from there. The devices themselves calculate the amount of change after the cashier enters the amount received from the buyer.
If the buyer is going to pay for the purchase with a plastic card, then the operation is performed cashless using the terminal - by debiting money from his card account. If the terminal issues two receipts, then one should be left at the point of sale for reporting on the use of the cash register.
Modern models of cash registers are capable of performing additional functions, for example, calculating the discount amount as a percentage. To do this, press the “%” key.
The check printed by the cashier is given to the client.

Zero check

Although mastering the skill of using a cash register will not be difficult, questions will inevitably arise along the way. In this case, you should look at the instructions for the device. For example, there you can learn how to get a zero check at the checkout. To do this, you just need to press the “Payment” or “Purchase” buttons, without first entering any amounts. This operation is done at the beginning of the shift to check the functionality of the KKM printing devices.

Closing a shift

At the end of the working day, the cashier needs to perform a number of operations. These are actions such as:

drawing up a report and transferring it, along with the proceeds from the cash receipt order, to the senior cashier or administration representative;
reading counter data to determine the amount of revenue and recording it in the cash register;
determining the amount of revenue, for which we find the difference in register readings at the beginning and end of the working day - this indicator must coincide with the amount of cash handed over by the cashier;
Resetting the cash register to zero.

Replacing the ribbon

Taking into account the fact that the cashier has to change the tape very often, he must carry out this procedure confidently, bringing the process to automation. A sign that the tape is running out is a pink stripe that is placed at the end of the roll. To replace the tape you need:

Lift the cover covering the tape compartment.
Take out the old reel with the remaining tape. It must be sealed, signed and handed over to the director.
Release the edge of the new roll, and place the tape itself inside the receiver, unwinding down.
Place it behind the fixing shaft and the printing device.
Next, you should close the lid and, pressing the “BL” (or “Up”) key, wait until the edge of the tape appears from the slot.
Once the excess paper is torn off, you can start working.

Emergency calculation

Power outages can cause cash register equipment to malfunction. If such a shutdown occurs while a receipt is being printed, then after the power is restored, a message will be printed on the receipt tape indicating that the document is unprinted. After this, the check is displayed again with the addition of the word “Repeat” in the header. If the power is turned off while reports are being output, then information about the half-printed document, depending on the situation, will be accompanied by the notes “Repeat the request!” or "Power Off".

Do self-employed people need an online cash register?

From January 1, 2020, entrepreneurs from Moscow, Moscow region, Kaluga region, Tatarstan and 19 other regions can switch to the experimental tax regime “Professional Income Tax” or, in other words, register as self-employed.

The self-employed include those who are not individual entrepreneurs and provide services without hiring employees, for example, nannies and tutors. But those who have an annual income of more than 2.4 million rubles per year, or have hired workers, or sell excisable and labeled goods, cannot switch to this regime.

What does a self-employed person get:

no need to submit tax reports - just register in the “My Tax” application,
income tax is 4% when working with individuals and 6% when working with legal entities and individual entrepreneurs,
no need to pay insurance premiums and VAT.

A self-employed person can make payments both in cash and in non-cash form. The sale or provision of a service is recorded by a receipt, which is created in the My Tax application. Thus, the self-employed do not need an online cash register. But without it, you won’t be able to accept card payments.

Do you need a cash register for an online store?

Online trading as a type of activity is not included in the list of cash registers exempt from the use. This means that a cash register is needed for an online store.

We recommend calculating all costs in advance. It may seem that one cash register will not be enough. If the payment was made online, you need a cash register registered at the url of the online store. When a courier accepts payment, he may require a special mobile cash register. Does the online store have a pick-up point where you can pay for your purchase? There you also need a cash register registered at the physical address of this point.

But often in all these cases you can get by with one cash register. Connect MyWarehouse to use your cash register for both printing receipts for online orders and for retail sales. When registering a cash register, indicate the address of the point and url of the online store. The new amendments free the courier from the obligation to carry a cash register: simply show the buyer a QR code to download an electronic receipt. All the necessary features are provided in MySklad.

Moreover: in MySklad you can work on different taxation systems - also at the same checkout. You can save by reducing taxes! For example, you can use UTII for retail trade and OSNO for online store orders. Or sell goods under different taxation systems: a separate receipt will be printed for the position for each taxation system, as required by law. You don't need a second cash register for this!

MySklad also provides integration with most popular platforms for online stores and many convenient services. We conduct free seminars and webinars for our users, where we talk about the new functions of MySklad and explain the new rules of work under 54-FZ.

Try MySklad

Amendments to the laws of cash management for individual entrepreneurs

The modernization of the current legislation on the commercial activities of individual entrepreneurs began a long time ago. The modernization program itself was launched in 2020.

First of all, government agencies are trying to simplify the process of registering cash registers. For this purpose, the reporting is being converted into electronic form. When online cash registers are introduced as mandatory for all entrepreneurs, a report on each transaction will be automatically sent to the tax office via the Internet.

Soon, the buyer will be able to request a duplicate electronic version of the check for the money paid, which will be sent to him by email. This initiative aims to simplify warranty return procedures.

It is believed, but there is no legislative confirmation yet, that equipping with cash register equipment will become mandatory for all entrepreneurs, regardless of the type of activity or the taxation system.

Who doesn't need to install cash registers in 2020?

The law generally exempts some types of activities from issuing any documents to buyers. Individual entrepreneurs and organizations using any taxation system may not use a cash register if:

trade in newspapers and magazines on paper, as well as when selling related products at newsstands, provided that the share of newspapers and magazines in their turnover is at least 50%, and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation, and accounting for proceeds from sales newspapers and sales of related products are kept separately,
providing meals to students and employees of educational organizations implementing basic general education programs during classes,
trade in retail markets, fairs, exhibition complexes, except for the shops, pavilions, kiosks, tents, auto shops, auto shops, vans, containers and other trading places (premises and vehicles, including trailers and semi-trailers), open counters located in them inside indoor market premises when selling non-food products other than those listed in the order of the Government of the Russian Federation dated April 14, 2017 N 698-r,
peddling (outside a fixed network) of food and non-food products (except for technically complex and food products that require certain conditions of storage and sale, and are subject to mandatory marking by means of identification) from hands, from carts, baskets and other devices for displaying, carrying and selling goods, including in passenger cars and air transport,
selling ice cream kiosks,
bottling trade in soft drinks, milk and drinking water,
trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene,
seasonal trade in vegetables, including potatoes, fruits and melons,
sales by the manufacturer of folk arts and crafts products,
sale of objects of religious worship and religious literature in religious buildings and structures and on the territories related to them or in other places provided to religious organizations for these purposes,
trading using mechanical vending machines that are not connected to power and accept coins,
retail sale of shoe covers,
Individual entrepreneurs when renting out housing along with parking spaces, if the latter are located in an apartment building and belong to the individual entrepreneur by right of ownership.

Among the entrepreneurs who do not need to install a cash register both in 2020 and in the future, there are those who provide services:

for the acceptance of glassware and waste materials, except scrap metal, precious metals and stones,
shoe repair and painting,
for the production and repair of metal haberdashery and keys,
for the supervision and care of children, the sick, the elderly and disabled,
plowing gardens and sawing firewood,
porters at railway stations, bus stations, air terminals, airports, sea and river ports,
for an individual entrepreneur to lease (hire) residential premises belonging to this individual entrepreneur by right of ownership,
provision of services for conducting religious rites and ceremonies in places of worship and other places provided to religious organizations for these purposes.

In addition, pharmacy and paramedic stations in villages, as well as libraries, are exempt from using CCT.

What does a certificate of absence of a cash register look like?

Why do you need a certificate of absence of a cash register?

How to draw up a certificate of absence of a cash register: download a sample

Why do you need a certificate of absence of a cash register?

In Art. 2 of the law “On the use of cash register equipment...” dated May 22, 2003 No. 54-FZ clearly defines cases when the absence of cash register equipment (hereinafter referred to as CCT) is allowed when making payments by business entities (read more about this in our CCT articles for Individual entrepreneur - registration and application and Drawing up an application for registration of a cash register - sample filling).

At the same time, the law does not prohibit business entities, which have every right not to use cash registers in their activities, from using this technique. Otherwise, as confirmation of the fact of making payments, the business entity must issue a document drawn up on a strict reporting form (see regulation..., approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359).

In some cases, a buyer or consumer of services who has received a document drawn up on a strict reporting form confirming the fact of making payments needs documentary evidence of the reason for the impossibility of receiving a cash receipt. In this situation, the seller/service provider may provide upon request a certificate of absence of a cash register.

In addition, such a certificate can also be used in court. For example, as evidence of the impossibility of receiving funds (resolution of the 7th AAC dated October 31, 2013 in case No. A67-1519/2013) or confirmation of the impossibility of issuing a cash receipt (decision of the Murmansk Regional Court dated May 13, 2014 in case No. 42-3 /2014).

How to draw up a certificate of absence of a cash register: download a sample

There is no unified sample of such a certificate, so it can be compiled in any form indicating all significant attributes.

The structure of such a certificate may be as follows:

Name of the document (“certificate of absence of a cash register”).
Document details (number and date of issue).
Information about the absence of a cash register at a specific business entity with reference to the relevant provision of the law. If a cash register is missing contrary to the requirements of the law, then such a certificate can still be issued. It should indicate the period and reasons for the absence of the CCP.
Signature of the authorized person with a description of the position and full name.
Seal of the business entity (if available).

Such a certificate can be prepared on the letterhead of the organization/individual entrepreneur, but this requirement is not mandatory. If the certificate is not issued on the letterhead of a business entity, then its text should reflect information about such a business entity that allows it to be unambiguously identified (for example, TIN, OGRN and address).

The sample we offer can be used as a template for developing such a certificate: Certificate of absence of a cash register - sample.

So, a certificate of absence of a cash register can be drawn up in free form. In this case, the document must make it possible to unambiguously identify the business entity that issued the certificate and contain a reference to the act on the basis of which the absence of a cash register for this business entity is legitimate. However, if the CCT is not applied in the absence of legal grounds, such a certificate can be issued at the request of an interested person (for example, for use as evidence in court).

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