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

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

Enterprises that pay a single tax and 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.

But in practice, neither the lack of intent to commit a tax offense, nor the commission of a tax offense for the first time, nor the difficult financial situation of the tax agent, nor any other reasons were accepted by the tax authorities as circumstances excluding or mitigating guilt in this case.

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

In all other cases, small business representatives must follow the established procedure for conducting cash transactions.

What is a certificate of absence of a cash register?

It turns out that entities included in this list have the right to refuse to use cash register systems. To confirm statistical data on calculations, you can use strict reporting forms.

Thus, to confirm expenses according to documents received from such a supplier, without an attached cash receipt, it is not necessary to additionally attach documents proving the fact that the supplier uses the tax system in the form of UTII.

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An individual entrepreneur can correct errors in all documents relating to the accounting of cash transactions, except for outgoing and incoming cash orders (paragraph 2, subclause 4.7, clause 4 of Directive No. 3210-U).

Sample certificate of absence of a cash register

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.

Requested in accordance with paragraphs. The refusal is motivated by the absence of documents on agricultural activities in the attachments and with reference to paragraphs.

Although the state promises that in the next two to three years cash registers will be mandatory for all entrepreneurs, so far the law does not apply to everyone. We tell you who can trade without a cash register without breaking the law.

Integration allows you to download bank account transaction statements directly into the accounting system.

Individual entrepreneurs using the simplified tax system record all transactions in the Income and Expense Accounting Book (KUDiR). According to clause 1.1 of the Procedure approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n, drawing up RKO and PKO for filling out KUDiR for individual entrepreneurs is not mandatory.

Companies and individual entrepreneurs that carry out settlements with individuals (except for settlements by electronic means) have the right not to use cash registers and not issue BSO until July 2020 (Law 192-FZ). Non-cash payments that are exempt from the use of cash registers before this deadline include customer payments that are made through a bank operator using a PD-4 receipt.

To trade retail, companies and entrepreneurs are installing new-style online cash registers. This is required by Federal Law 54, the law on cash register equipment. The new cash desks help the state combat tax evasion: sales data is transmitted to the fiscal data operator via the Internet.

Most of the listed organizations have the obligation to apply BSO, which indicates the name of the document, the legal form of the company, the full name of the entrepreneur, the address of the company, the price of the service, the position of the responsible person, and other details. If the company’s activities do not fall into the listed types, then it is obliged to use a cash register from July 1, 2020.

Important! If the cash register is not used and there are no legal grounds for this, then a certificate is issued at the request of an interested party (for example, tax office, bailiff, etc.).

In this case, a fine for late personal income tax will be charged regardless of how long the payment was delayed and for what reason.

Even in the Letter of the Ministry of Finance of Russia dated 04.04.2017 No. 03-02-08/19755 it was said that the Tax Code of the Russian Federation does not provide for the release of a tax agent from liability depending on the period of unlawful failure by him to fulfill the established obligation to withhold and transfer the amount of tax to the budget system of the Russian Federation.

Thus, business entities that belong to this list may refuse to use the cash register. To confirm statistical data on calculations, strict reporting forms can be used. In certain cases, the buyer who has received a document as confirmation of the fact of payment has the right to request a certificate of absence of a cash register.

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

A certificate confirming the absence of a cash register may be needed, for example, by a buyer who has not received a cash register receipt and is forced to confirm the fact of purchase of goods on the basis of other documents.

Working on a cash register

Before you start serving customers, you need to carefully understand how to work with a cash register, regardless of whether the cashier or the individual entrepreneur himself will serve. This is due to the liability that arises when making monetary transactions. Working with a cash register requires not only a thorough knowledge of the cash register (for example, how to return sold goods), but also compliance with the cashier’s instructions and the ability to provide information during tax audits.

Who is allowed to work

Regardless of the CCP model, in order to obtain permission to work, it is necessary to conclude a liability agreement. If an individual entrepreneur will work behind the cash register, then no contract is required. Admission to work requires basic skills in operating cash register equipment: the ability to thread the tape, punch out receipts, and reset the device at the end of the day. You can learn this at special courses at the KKT Service Center.

Rules for working with a cash register

When performing cash transactions, the responsibilities of the director (or responsible person) and the cashier differ. At the beginning of the day, they must together knock out the reporting cash receipt and compare the amount of revenue from the previous day with the entry in the cashier’s journal. The responsibilities of the responsible person will be:

recording accurate information about cash register readings in the cash book;
registration of a new tape (indicating the number of the cash register, start of use, etc.);
issuing change and cash tapes to the cashier.

Cashier functions

One of the cashier’s responsibilities is to monitor the status of the cash register. To do this you need:

Before starting work, check whether the device is zeroed;
if necessary, adjust the date and time;
test receipt printing before moving on to customer or client service;
at the end of the work, reset the indicators and hand over the proceeds received.

Ready integrations with business services

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

At the same time, documents confirming payment must be drawn up in the proper order and contain all the necessary information.

To get an answer to your question, write it in the “Accountant Consultation” section.

After downloading bank statements, the information on the movement of money reflected in them will be included in all registers and reports: KUDIR, declaration under the simplified tax system, annual balance sheet and financial statements.

Personal tax calendar

Any payment is calculated in a special wizard. You will see step by step how your tax is calculated.

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.

Decree of the Bank of Russia dated March 11, 2014 No. 3210-U (Instruction No. 3210-U) regulates the procedure for conducting cash transactions by individual entrepreneurs. According to this decree, some relief is provided for two categories of taxpayers.

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.

Do you need a cash register in the market - the best online cash registers for open markets

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).

For example, an individual entrepreneur with a patent can work without a cash desk on the basis of Federal Law 337. The buyer may need the certificate as confirmation that he made a purchase but did not receive a receipt.

A unique opportunity to download any document in DOC and PDF absolutely free of charge. Only we have many documents in such formats. After downloading the file, click “Thank you”, this helps us form a rating of all documents in the database. Most of the listed organizations have the obligation to apply BSO, which indicates the name of the document, the legal form of the company, the full name of the entrepreneur, the address of the company, the price of the service, the position of the responsible person, and other details.

Based on Which Document Can an LLC Operate Without a Cash Register? Sample

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.

But many of them have an obligation to use strict reporting forms - BSO. They indicate the names of the documents, the legal form of the enterprise, full name of the individual entrepreneur, address, TIN, prices for services, position of the responsible person and other details. If the entrepreneur’s activity is not included in this list, he undertakes to use the cash register starting from July 1, 2020.

The current legislation does not contain such a requirement, nor does it oblige UTII payers to provide buyers with documents confirming the application of this taxation system.

Thus, if an employee, reporting on the accountable funds received, attached documents to the advance report without a cash receipt, the company can take into account expenses if the goods were purchased from an entrepreneur or organization on UTII. according to the KM-4 form for filling out the cashier-operator’s log See instructions for filling out the form Title page Tabular…

In some cases, the service consumer who has received the document can use documentary evidence describing the reason for the impossibility of receiving a cash receipt as confirmation of the fact of settlement transactions. In these circumstances, the service provider has the right to provide, upon request, a certificate of absence of a cash register.

It is obtained by adding the actual costs of their acquisition (construction, manufacturing) minus accrued depreciation.

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 articles CCT for individual entrepreneurs - registration and application and Drawing up an application for CCP registration - sample filling).

I should write a certificate, etc. N Federal Law. Why do you think that you can work without a cash register? I hope we understand that the penalties are not small. The certificate is written in any form, preferably with reference to the law. Your accountant, I think because we provide services to the public in cash, while issuing a cash receipt order.

Instructions for using a cash register

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?

The document can be recreated using the letterhead of an enterprise or individual entrepreneur, but this requirement is not required to be met. If the certificate is not issued on letterhead, then the text requires information about the subject to be reflected, which allows it to be identified (for example, OGRN, TIN, etc.).

Every citizen who decides to carry out entrepreneurial activity is obliged to use specialized cash register equipment in the course of work. It allows you to make settlements with consumers of goods and services and present the received data to the tax authorities. Should everyone use this technique, and what is the reason why there is no such need?

Contents of the certificate

In practice, there is no unified sample of this document, so it can be compiled in any form indicating the necessary details and attributes. Here is the approximate structure of the paper in question:

the name of the document, which is written as “certificate of absence of a cash register”;
details related to the documentation (in particular, the date on which the issue occurred and the number);
data confirming the fact that a specific business entity does not have a cash register (in this case, the compiler undertakes to provide a link to a specific legislative norm);
if the absence of a cash register is illegal, a certificate can still be obtained, but it will require an indication of the period and causal factors for which the equipment is missing;
signature of the authorized subject with a transcript in the form of position and full name;
stamp belonging to the subject, if any.

It turns out that the preparation of this certificate can be carried out within the framework of a free format. The document must provide a definition of the entity that issued this document, as well as the content of the link to the act on the basis of which there is no cash register, and that this act is completely planned. If the cash register is not used, and there is no legal basis for this, this certificate can be issued based on a request from an interested party (bailiff, tax authority, etc.).

Documents for download (free)

Sample certificate of absence of a cash register

Data exchange with online cash registers Evotor, Atol

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 the regulation approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359).

Representatives of the listed business entities must maintain strict reporting forms and other documents that can confirm the receipt of money. For this purpose, printing tools and ASPD printers can be used.

Thus, according to paragraph 2.1 of Article 2 of Law No. 54-FZ, payers of the single tax on imputed income may not use cash registers for cash payments.

Penalties for non-use of online cash register and other violations will change

Fines associated with the use of online cash registers will be removed from the Code of Administrative Offenses of the Russian Federation and transferred to the Tax Code. At the same time, some measures of liability will change, and offenses will be added. In particular, the authors of the initiative introduce tax liability for the absence of the name of a labeled product in a fiscal document or the indication of such a name in a distorted form. Planned fine:

for individual entrepreneurs - 50,000 rubles;
for an organization - 100,000 rubles.

For some sanctions, it is planned to remove or change the lower limit of the fine. For example, for non-use of cash registers (calculation without fixation) the minimum fine is now:

for officials - 1/4 of the settlement amount made without the use of cash register systems, but not less than 10,000 rubles;
for organizations - from 3/4 of the settlement amount made using cash and (or) electronic means of payment without the use of cash register systems, but not less than 30,000 rubles.

Officials propose to keep the minimum possible fines, but increase them in relation to the purchase amount:

for officials - 50% of the settlement amount made without fixation;
for legal entities - the entire amount of the settlement carried out without fixation.

In addition, for organizations and individual entrepreneurs that do not record their payments with customers, the Tax Code of the Russian Federation will prescribe restrictive measures:

suspension of transactions on bank accounts;
restriction of access to websites, information systems and programs (for those who conduct activities via the Internet);
suspension of activities (for those who work through stationary retail facilities).

Officials plan that new rules for recording settlements and a system of fines as part of the Tax Code of the Russian Federation will begin to operate from 01/01/2021. To do this, the bill must be passed by parliament and signed by the President of Russia.