Cash register for IP – how to choose, registration procedure and rules of use

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Owners of their own business know firsthand how many difficulties are associated with starting or developing their own business. What are all the legal subtleties regarding the use of means of accounting for income and expenditure of funds. For most individual entrepreneurs, the question is especially urgent whether a cash register is mandatory for use and whether it is possible to conduct activities without using it..

Do I need a cash register for IP in 2019

To begin with, it is important to clarify what is meant by this concept. Cash registers (hereinafter – KKM, KKT) – this is equipment that helps tax and other state bodies to carry out supervision and control. With the help of CCM, the movement of funds received by the entrepreneur in the provision of services or the sale of goods is monitored. Devices help keep records and gather information for reporting.

The legislation provides for the abolition of cash registers for entrepreneurs. It is allowed to refuse to use the CCP, but in this case, at the request of the buyer, the seller is immediately obligated to provide an equivalent payment document, which are the reporting forms. BSO – and this, for example, receipts, tickets, subscriptions, etc., must contain the full details of the entrepreneur.

Until recently, IPs could carry out commercial activities without using cash registers. With the adoption of a new law in 2016, the situation has changed. According to him, KKM was obliged to use all entrepreneurs who, when settling with customers, use cash or bank cards for non-cash payments. The control over the implementation of the program is assigned to the tax authorities.

Since February 2017, the registration of the cash desk for old-fashioned IP has ceased, such devices could not transmit information online. Not all individual entrepreneurs were satisfied with this decision. The authorities took this moment into account, so they allowed to gradually switch to the new model equipment. The dates were determined based on the taxation regime used by the individual entrepreneur and the type of services rendered by him.

Purpose of KKM

There are two main types of cash registers. The first is portable devices. They are small devices with limited functionality. The basic kit includes components such as an electronic format control tape, a built-in GSM or GPRS modem, an electronic card reader and a built-in keyboard. Devices are ideal for beginners IP. The second type is stationary devices used in large retail outlets. They consist of many modules (keyboard, monitor, card readers, printers).

The process of working with cash registers for individual entrepreneurs is simple and not difficult. With their help, you can perform a number of operations:

  • Real-time purchase information transfer to your fiscal data operator (hereinafter referred to as the operator, OFD). Representatives of tax and other inspection bodies, as well as the owner of the business, can receive data on all calculations made online..
  • Formation of checks in electronic form. A familiar paper check can be supplemented with an electronic version. It can be sent by email or SMS.
  • Providing printing of fiscal documents. Cash registers are equipped with a special fiscal drive, thanks to which you can print any necessary document upon request.

As for the direct operation of KKM, here it is worth mentioning about the standard capabilities of the devices, which increases the speed of customer service and eliminates the seller’s mistake:

  • product data entry;
  • synthesis of information on the parameters of each unit;
  • the introduction of the amount received from the buyer of money;
  • instant count of change;
  • printout of a check;
  • indication and printing of reporting information on financial transactions with a client.

Cash register machine

What does an online cashier for IP look like

The legislation does not outline the concept of “online cashier”. This is the name of all cash registers that record information on a fiscal drive. This is a special device that encrypts and protects fiscal data that is transmitted in real time to the operator. The device gives the tax authorities the opportunity not to carry out an inspection of cash registers, since all information is automatically received by them. In addition, the buyer can always request a copy of the check, and the business owner gets rid of the need to fill out numerous reports on accepted payments.

Cash registers are presented in several varieties. Each of them has its own characteristics, but all of them have a fiscal drive:

  • POS terminals. To work, you do not need to connect to a personal computer. They have a powerful processor, a color touch-screen display and a printer for printing receipts.
  • Autonomous cash desks. Small devices that work independently without connecting to a computer. They are a device with a small screen and a keypad. Print checks on a narrow ribbon thanks to a small built-in printer.
  • Fiscal registrars. Stationary devices that do not have a drive and a display in their design. They connect to computers and tablets with special software and act as a printer for printing receipts.

A new type of online ticket office is being developed, which would allow it to be used in the operation of online stores. With its help, when paying for goods on the network, data on the transaction would be sent on the one hand to the tax authorities, and on the other, to the buyer (by analogy with a stationary store). Smart terminals are also widely used – mobile devices that are easy to use and can be used universally for settlements in accordance with tax laws..

Legal regulation

Issues related to the use of cash registers are clearly spelled out in Federal Law No. 54-FZ (05.22.2003). Changes are periodically made to it, the last of which date back to the end of 2017. Mostly they relate to the start time of the mandatory use of cash registers. Each time for certain groups of individual entrepreneurs, it is shifted to a later date. Thanks to the adopted document, the main points regarding the KKM themselves are clearly defined:

  • must be present serial number on the case;
  • inside should be a real-time clock;
  • it is possible to install a fiscal drive inside the device (when upgrading an old device);
  • there must be a printing device (built-in or plug-in);
  • it is possible to generate fiscal documents in electronic format and transmit them instantly;
  • accept confirmation that the operator received (did not receive) fiscal data;
  • the ability to print on fiscal barcode documents.

Who is required to use cash registers

When making payments for goods and services on the territory of Russia, the presence of a cash register at the IP is obligatory, with the exception of some cases stipulated by law. Implementation of the CCP is carried out in stages and depends on the selected taxation system by an individual entrepreneur:

Date of introduction

Taxpayer Categories

03/31/2017

  • Sellers of alcoholic beverages (including beer), regardless of tax regime.

07/01/2017

  • BASIC.
  • STS.
  • Unified agricultural tax.

07/01/2018

  • Taxpayers applying PSN and UTII, but provided that they have wage workers employed in trade or in the field of catering.
  • When paying by card or using special services (for example, Yandex Cashier) online in online stores.

07/01/2019

  • Individual entrepreneurs providing services to the population (the taxation system used is not taken into account).
  • Entrepreneurs without employees using PSN or UTII.

According to the legislation, there is a list of individual entrepreneurs who are exempted from the use of cash registers. We will discuss them below, but there are limitations for them. The exemptions will not apply if excisable goods, such as alcohol or tobacco, are traded. The preferential regime does not apply to IPs using automatic devices for settlements (vending machines).

Types of IP activities without a cash register

It is not forbidden to accept cash and use old-style CCTV in hard-to-reach areas and settlements with a population of less than 10 thousand people (with the exception of district and regional cities, urban-type settlements). Entrepreneurs working under the patent system or imputed should be added here, because the income received is not considered the basis for calculating tax payments. At the request of customers, they simply write a check.

The exact list of areas of activity that do not fall under the mandatory use of cash registers is given in Law No. 54-FZ. It will not be superfluous to turn to the local tax authority, as individual acts may be adopted on the ground regarding the possibility not to use the cash register taking into account OKVED (All-Russian Classifier of Economic Activities).

The following activities will not be fined for work without KKT:

  • Sale of magazines, newspapers and related products at kiosks. The volume from their sale should be at least half of the total turnover. Prerequisite – revenue is kept separately for this group.
  • Securities sale.
  • Sale of coupons (tickets) for urban public transport, provided that they are sold in the vehicle.
  • Catering services provided in general education organizations during the educational process, and only students and employees of this institution use them.
  • Trade at fairs and exhibitions.
  • When selling soft drinks and ice cream at kiosks.
  • Trade in car tanks with milk, kvass, vegetable oil, live fish, kerosene.
  • Seasonal trade fluttered with vegetables, fruits, gourds.
  • Reception from the population of recyclables. The exception is scrap metal, precious metals and stones.
  • Repair and painting shoes.
  • Remote sale of goods, if they do not require special storage conditions.
  • Firewood cutting.
  • Key manufacturing and repair of metal haberdashery.
  • Plowing gardens.
  • Sale of self-made products of folk art crafts.
  • Work pharmacies, if they are located in the countryside.
  • Porter services at airports and train stations.
  • Rental of privately owned housing for rent.
  • Care and care for sick, disabled, elderly people and children.
  • The activities of religious institutions in the provision of services to the public or the sale of literature and paraphernalia.

A man breaks a check

Purchase and maintenance costs

An additional expense item is the acquisition of new equipment and its after-sales service. There are several options to save. Firstly, it is far from always necessary to replace the old device with a new one. Before buying a device, you should find out if it is possible to upgrade an existing device (installing a fiscal drive instead of an electronic control tape – ECLZ). If this is not possible, it is only necessary to purchase a CCP from the list of models approved by the Federal Tax Service (hereinafter – the Federal Tax Service).

Secondly, before using the service for setting up and maintaining online cash registers, check with your bank whether an additional discount is offered as a client of the institution. Do not forget about choosing a fiscal data operator. The list of CRFs that are entitled to this is approved by a special commission, after which it is posted on the official website of the Federal Tax Service. In the table below, you can get acquainted with the approximate costs that will have to incur when using a cash register:

Expense item

Amount, rubles

Modernization of the existing KKM

From 5 thousand.

Purchase of new equipment

From 25 thousand.

Software installation

From 5 thousand.

Funds transferred for the services of an Internet provider

From 500 / month

Fiscal data operator services

From 3 thousand / month

Where and how to buy a cash register for IP

According to Russian law, IPs are entitled to use only those devices that have passed certification and state registration. Since each device has an expiration date, it needs periodic firmware, and if it is impossible to do this, it needs to be replaced. It is preferable to purchase KKM in special stores, and a detailed list of devices allowed for use can be found on the website of the Federal Tax Service. When choosing the right model, you can independently study the configuration of the CCP or seek help from a specialist.

Depending on the requirements, the cost and version of the devices may vary. So, for example, for beginners with a small turnover, it is better to use inexpensive portable portable devices, for example, Mercury-180 or Orion-105. For those who trade in small pavilions, it is recommended to take a closer look at models equipped with money boxes (AMS-100) or a barcode reader (Bar-M).

The equipment is serviced by a service company with which the individual entrepreneur must conclude an agreement. According to him, the company carries out repairs, maintenance and periodic inspection of the cash register. Every month, the serviceman conducts a routine inspection, and if necessary, replaces the spare parts. Upon completion, an act of completion is drawn up. When the device fails, a similar device is issued for the duration of the repair.

How to choose

Before buying cash registers, an individual entrepreneur should determine the criteria that will serve as the main ones when choosing the optimal model for doing business:

  • Design. On the modern market there are devices of various configurations – from small portable devices to massive devices. The simplest models, which weigh about 900 g, are perfect for representatives of courier services. They will be irreplaceable for beginners IP. Serious machines that are equipped with additional features – a profitable solution for owners of large retail spaces.
  • The place where the device will be installed. If the area of ​​the room is small, compact or medium-sized KKTs are suitable.
  • Ability to work offline. The criterion is important when choosing mobile devices. For stationary KKM, this indicator is not so important, since they constantly work from an AC source.
  • Identification. The option is used if a large number of sellers work at the outlet. In this case, each user can log into the system with his own username..
  • The presence of a memory base. Most modern models are equipped with such an opportunity that helps to create a database of goods or services for detailed reporting.
  • Print speed. An important function with a large customer flow, for example, in large retail facilities. An average of 8 lines per second is the best option for small and medium-sized retailers. Fiscal registrars have the highest speed – about 40 lines per second.
  • Connecting peripheral devices. Various kinds of devices are connected to such CMCs, for example, scales or a barcode reader. The function helps to facilitate the work of the cashier and save maintenance time..
  • Temperature mode of operation. It is important to pay attention to this indicator when it is planned to use the device in the open air or in rooms with special temperature conditions.

How much is a cash register for IP

The official website of the tax service provides a register of manufacturers of CCPs and models that have passed state registration and are allowed to use IP. For reference, the table below provides information on the average price of popular models sold in Moscow:

Product manufacturer

Model name

Cost of CCP, rubles

Atol

90F

14 thousand.

60F

33 thousand.

Evotor

7.2 Standard FN13

26 thousand.

7.2 Alco FN36

46 thousand.

10 Smart terminal ФН36

38 thousand.

Dreamcast

Dreamcass-F

10 thousand.

VIki Mini

30 thousand.

Viki classic

55 thousand.

Barcode M

Elves-MF Wi-Fi

13 thousand.

Barcode MPAY-F

14 thousand.

ECAM

Stationary

20 thousand.

Online store

22.5 thousand.

Courier

19.5 thousand.

Registration of cash register for IP

According to Law No. 54-FZ, from February 1, 2017, a unified system for registering cash register equipment was determined. You can register a CCP only in the tax, following this algorithm:

  1. Choosing the right model taking into account the specifics of doing business.
  2. Purchase a cash register from a specialized supplier or at a center where it will subsequently be serviced.
  3. Collection and preparation of necessary documents:
    • registration application in 2 copies;
    • KM-4 magazine;
    • KM-8 magazine;
    • KKM technical passport plus reference sample;
    • lease agreement or certificate of ownership of the premises where the ticket office will be located;
    • special holographic sticker confirming service.
  4. Submission of documents to the tax office at the place of registration of IP (!). If the entrepreneur has an electronic signature, you can remotely register a new device.
  5. Getting a registration card. They must be issued at the tax office no later than five business days after the transfer of documents.
  6. Cash register fiscalization by a tax inspector.

Cash register in hands

Penalties for the work of an individual entrepreneur without cash register

Not all entrepreneurs are required to purchase cash register equipment, but those citizens for whom this moment is mandatory must remember that for them, as an official, administrative responsibility is provided for violation of the law:

  • evasion of the use of KKT – from 10 to 30 thousand rubles;
  • repeated violation, if the amount of unaccounted turnover is higher than 1 million rubles – suspension of activity for a period of up to 90 days;
  • the use of unaccounted for or faulty equipment (including without access to the Internet and a fiscal drive) – 1.5-10 thousand rubles;
  • evasion from issuing a check (paper and / or electronic) – 2-10 thousand rubles.
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