home » Business types » How to use cash register? What to do if you forgot to close the shift at the online checkout Do you need to turn off the online checkout at night.

How to use cash register? What to do if you forgot to close the shift at the online checkout Do you need to turn off the online checkout at night.

Almost everything has already been told about online cash registers: who needs them, how to register them, where to buy, how much they cost and when to change. But until now, some believe that they are not required to punch checks, because supposedly they do not accept cash. Or that the Ministry of Finance promised not to fine if someone does not have time to connect an online cash register.

Ekaterina Miroshkina

economist

There are many more nuances that you need to know in order not to get into large fines or be left without a job due to tax claims. We understand and tell.

Do online stores and online services need a cash register if they do not accept cash?

Yes, online stores and services that sell information courses or subscriptions and accept payments through the site, by cards or electronic money, need a cash register.

At the time of receipt of payment, they, like ordinary stores and sellers, must punch checks and send them to the buyer.

Even if the client pays at night or on the weekend, he still needs to send a check. And at the same time, the data of this check should go to the tax office.

These requirements have been in place for a long time, but it was technically difficult to fulfill them. Not everyone can be on duty around the clock near the cash register and punch checks immediately after payment. Now this argument doesn't work. Even if you receive money through the site and do not hold cash at all, you still need a cash desk and an agreement with a fiscal data operator.

But the money does not really go to the cashier, but goes directly to the bank. They are listed there by the payment aggregator. Why on earth would you need to punch a check if it's not a cash settlement?

This is a calculation using electronic means payment.

Such payments are regulated by the same law as cash payments. This is clear even from the title of the law.

Although the money actually goes to the current account, it is considered that this is a receipt at the cash desk. In accounting, this is documented by special wiring, where the cash register is involved. And for the taxpayer, this is a reason to use the online cash register.

What to do if it is impossible to punch checks at the time of settlement? For example, when paying through the site at night.

It used to be a problem, but now it's not. Payment services and manufacturers have come up with solutions so that the check is generated automatically and immediately goes to the tax office, even at night on December 31.

There are options when the business owner does not need to do anything at all, even buy a cash register. You can rent it and integrate it with the site.

Or buy a cash register in installments, or pay not monthly, but for each day of use.

Banks also have such solutions. Someone has already implemented them, and someone is only developing or negotiating with manufacturers. You can check with your bank about the online cash register or open an account where everything is ready to save time and money.

How and to whom to transfer a paper check, if you don’t even see the client, but he pays through the site?

In such cases, a paper check is not required. It can not even be printed, but transmitted electronic check. This is legal: there are already devices that have the printing function disabled and can only be used for online payments. Such cash desks are officially included in the register of cash registers, but are not suitable for regular trading.

If the goods are delivered by a courier service, who should issue the receipt and when?

The check must be issued by the person who accepts the money. If the client paid for the goods on the site and the store received the money, then the store issues a receipt.

If there was a payment by card through a payment aggregator, you can only issue an electronic check, and a paper one is optional.

The courier service will issue a separate check for their delivery if it is paid locally.

Sometimes it happens that the courier service accepts money for both goods and delivery. This is done, for example, at the points of issue of orders. Then the check for the entire purchase is issued by the delivery service: it must contain all the details, including the names of the goods.

It turns out that transport company there must be a database of goods of all online stores whose goods are issued or delivered. You need to take care of this in advance if there are no couriers of your own, otherwise you can suddenly be left without delivery.

When an individual buyer pays according to a receipt to the company's current account, do you need a cash desk? And if he pays through his personal account in the Client-bank from his card?

Then they approved a list of goods that would have to be sold by check even in the markets. And if an entrepreneur now sells handkerchiefs at a textile fair, he will be able to work without a cash register even after July 1, 2018. And if he is on UTII and sells headscarves, in next year you will have to buy a cash register, connect it to the Internet and transfer checks to the tax office.

What are the options not to buy a cash register, but not to break the law?

Without a physical cash register, you can work via the Internet. Then there is no one to issue a paper check and you can only send an electronic one.

Cash desk rental and integration with the site. You can rent a cash desk through a payment service that provides such services. There are already several of them, and they are working successfully. But it still costs money, sometimes even more than a physical cash register. But you don’t need a cashier, and the system does everything itself, as soon as it learns about the payment. Such a solution has already been developed for Tinkoff Bank's Internet acquiring clients. You can set up integration with a website or even a group in social networks through the API or CMS and rent a cash desk. The system itself will generate a check and send it to the tax office as soon as the buyer pays for something via the Internet.

Delivery agreement. If the delivery service acts as a paying agent and receives money from customers, it is she who should break the checks, but the store should not. The receipts must contain the names of the goods, so you will have to establish an exchange of order data. If you agree on everything and draw up the documents correctly, you can save money without breaking the law.

If you do nothing and work quietly without a cash register, as if you didn’t know anything or didn’t figure it out, what will happen then?

Maybe a fine of 30 thousand rubles or even more. And then they can generally close for three months. As a result, working without a cash register will cost more than doing everything right once.

The President signed amendments to the law on online cash desks: they have been in operation since July 3. There's a lot of new business there. There is good news for owners of vending machines and IPs on a patent. And not very good for those who issue loans, pay through accountable persons and accept cashless payments.

We analyze the most important for business.

Ekaterina Miroshkina

economist

What's the fucking new?

Now settlements are not only payment for goods and services, but also loans, and even the payment of money. Accountants, hang in there.
With payment through accountable persons, there is still no specifics. We are waiting for clarification from the Ministry of Finance. So far, everything goes to the fact that accountable persons should punch checks when they buy something for the company.
For the vending business introduced special order: the check can not be punched and not sent. Sometimes a cash register is not needed at all.
Added a list of exceptions when CCP is not used. Lucky municipal parking lots, libraries and dairy kiosks.
Individual entrepreneurs on a patent were exempted from cash desks, but some still have to buy them.
When paying through the site, the check can be broken the next day, and not at the time of settlement.
If an individual pays through a bank teller on a receipt, a cash desk is not needed. But for this you still need to understand that this is a payment through a bank, and not by card or in the application.
For business on a patent and UTII, they retained a deferment until July 1, 2019, but on new terms.
For some operations, when issuing and repaying loans, offsetting advances and returning prepayments, there is a deferment for another year.
The term for registering a CCP is now 10 days. The tax office has more time to issue the card.
Working new order closing the fiscal accumulator and correcting errors in the check.

All payments are subject to the law.

Previously, Law No. 54-FZ dealt only with cash and electronic means of payment, such as cards. Business could somehow use the lack of precise terminology: they say, these are our calculations, but this is not, or here we do not have an electronic means of payment. Now the specifics have been removed from the law - calculations and that's it. It will no longer be possible to refer to the uncertainty with the interpretations of electronic means of payment.

The definition of calculations has also changed. Now it is not only acceptance and payment, but also the offset of prepayments and the repayment of loans for goods. And electronic means of payment were replaced by non-cash payments. It no longer makes sense to seek clarification of what the Central Bank and the tax authorities consider electronic means of payment.

In fact, it only made things more difficult for the business. If earlier they argued only about whether it is necessary to punch a check when paying on a receipt through a bank, now it is about whether it is necessary to punch checks for loans, issuing money in an account and advances. The Ministry of Finance will publish more than one letter explaining these amendments.

Settlements between companies and individual entrepreneurs: a cash desk is needed only when paying in cash and by card

As before, cash desks are not needed for cashless payments between LLC and IP. That is, if one company pays another to a current account by a payment order, there is no need to punch a check. This was the case even before the amendments.

But if an employee came on behalf of the company, bought stationery and paid with a corporate card, you need to punch a check for the purchase amount. This is already a calculation by an electronic means of payment, which is presented when paying. Then you need a checkout.

You can only work with companies and not work with individuals at all. But if an employee of your client - a legal entity - comes with a corporate card, you suddenly need a cash register. This is no longer a cashless payment, and no references to the fact that ordinary people do not buy from you, but only companies, will not help.

New cases when you can not issue a check: vending and transportation

A cash register is required, but a receipt is not required. Clauses have been added to the law when the cash desk must be used, but the buyer can not print the receipt or even send it. That is, information about the purchase goes to the tax office, is recorded, and the buyer does not receive anything. These are the cases:

If the client pays by electronic means of payment through a ticket machine for transportation services.
If goods (except excisable, technically complex and labeled) are sold through a vending machine with an automatic settlement device.

From 2020, the display of the vending machine must display a qar code with information about the purchase. That is, the buyer can read and check this code. For now, this condition is not required.

A device with automatic calculations is when you can insert a bill, press a button and get change, and the equipment works from a power outlet. For example, they sell coffee and chocolates. And if for the calculation you need to insert a coin and twist the handle, as when selling shoe covers, these are mechanical calculations - they do not use cash desks at all.

Postponement for individual entrepreneurs without employees. If an individual entrepreneur has a vending business and no employees, an online cash desk is not needed at all until July 1, 2019 - they have extended their personal deferment.

How to punch a check if the client pays at night via the Internet

Let's say a client paid for a product or a subscription late in the evening on a weekend: he went to an ATM, entered the details and deposited money. Formally, the check had to be issued at the time of payment, a maximum of 5 minutes. This was the problem: who was to punch and send the check at night, the law did not explain.

Now everything is clear: a check for non-cash payments without contact with the buyer must be sent not at the time of payment, but no later than the next business day or the transfer of goods.

If a client paid with a card on the site at night, he needs to send a check immediately using an automatic online cash desk. And if he pays according to the receipt through the bank, that is, by bank transfer, the check can be sent even the next day at lunchtime. But if the goods were delivered to him in the morning, then the check must be sent before that.

Electronic check. They are sent to the number or mail that the client indicated before payment.

Payment through accountable persons: everything is complicated

This issue was hotly debated even before the amendments. Formally, the cash desk must be used when receiving and paying money. Even before these amendments, it turned out like this: if a company gave an employee 1,000 rubles to buy paper for the office, then when paying for this paper, the employee must knock out a check. At the same time, the seller of the paper also knocks out a check.

Although this situation looked absurd, it formally corresponded to what was written in the law. In fact, all accountable persons who buy something for the company somewhere had to be given a cash register. True, attention was paid to this only a few months ago and in practice it was impossible to fulfill the requirement.

The amendments did not completely eliminate this misunderstanding. It still follows from the law that checks must be punched not only when receiving payment, but also when issuing money from one company to another.

You receive cash as payment for office paper from an LLC - you punch a check. Pay for office paper in cash through a proxy employee - you also punch a check, but you don’t have to give it to the seller. The operation is one, but there should be two checks. And both want to see the tax.

But in practice, doubling one operation is meaningless. This could be necessary to identify both organizations that use cash or a card in their payments. Now the law has a requirement regarding the details of the check: when settlements occur between two firms or individual entrepreneurs, the seller indicates the buyer's data in the check.

That is, when an employee pays on behalf of the company (for example, by proxy), the receipt for the purchase of paper for 1000 rubles will contain the name and TIN of the buying company. And it seems that now there is no need to punch a check when issuing money through an employee: even representatives of the Federal Tax Service say so in an interview. Some accounting websites refer to this paragraph of the amendments: now, they say, everything is clear and checks can not be punched when paying money.

But these sites do not say that the amendments to additional check details will come into force only in 2019. In the meantime, it is not necessary to indicate the name and TIN of the buyer on the check. This means that the buyer cannot be identified either. If the tax authorities find fault, a link to an interview and an explanation on the site will not save you from a fine.

We are not aware of cases where someone would be fined for the fact that the company did not pass a check for an expense through an accountable person. But there are no official clarifications on this either. Although in private responses to companies, the tax office says that it is really necessary to punch a check during such operations.

There is only one way to find out the general opinion of the tax and the Ministry of Finance: write letters there and ask questions. In the meantime, accountants will have to act on their own. The hardest thing will be for those who do not have a cash register, because there are no individual clients. It is not advisable to buy it only for checks when paying for household expenses in cash and with a corporate card. It is better to pay for everything through a current account and wait for official clarifications.

Payments through the client-bank and by receipt are not the same

Payment and return of advances: now these are also calculations

Thanks to the amendments, advances are also mentioned in the definition of settlements. The situation is similar to loans, but with nuances.

When a company received an advance, this was considered a settlement before: the money was received for a product or service. But when paying advances, cash desks were not used. But everything has changed.

Advance payment. If a company transfers an advance payment to an individual entrepreneur or a company for anything, then it may not knock out a check only when transferring a payment through a bank. And if you make an advance payment in cash, you need to punch a check. Yes, that's right: I paid someone money and knocked out a check with a suitable sign of settlement. The one who receives this money will also knock out a check. That is, a cash desk is needed even for those who do not accept money from individuals at all, but simply sometimes make an advance payment in cash or pay in advance with a corporate card.

Settlement and refund of advances. For example, the buyer contributed some amount towards future purchases or paid for the service for six months in advance. He got a check. And then the client uses the services or picks up the goods and this advance payment is credited to him. At the time of offset, the client does not need to knock out a check, but only until July 1, 2019.

An example of such a situation is the purchase of gift card. When it was bought, it was as if they had made an advance payment. The seller took out a check. And when someone comes to pick up the goods and presents this card for payment, the buyer can not knock out a check, even if it is a different person.

Special procedure for offsetting advances. For some types of services, you can knock out one check for all payment offsets per day or even per month. This applies to subscriptions and prepaid tariffs for services in the field of cultural events, freight and passenger transportation, communication services and electronic services. The company that received an advance payment for them and then fully or partially worked it out generates one check per day for all calculations. In this case, the cash receipt for offsetting the advance payment to the client can not be sent at all.

Are these all amendments?

No, there are still special cases:

What to do if the fiscal drive breaks down - clause 8.1 of Art. 4.2.
The term for registering cash registers was increased to 10 days - clause 7 of Art. 4.2.
Errors are corrected with the help of a correction check, and not through the return of the receipt - clause 4 of Art. 4.3.
To close the fiscal drive, you need data from the OFD - clause 5.1 of Art. 4.3.

Sometimes it is difficult to independently understand the intricacies of the "cash" legislation. For example, is it necessary to knock out a check if an individual pays for a legal entity and vice versa? When to generate an "expenditure" cash receipt?

For answers to tricky questions about the use of online cash registers, we turned to a specialist from the Federal Tax Service.

- Yulia Alexandrovna, our readers have accumulated another batch of questions about the use of online cash registers. First, I would like to talk about the recent amendments that provided some CCP sellers with a stitching. For example, organizations (IEs) that provide services to the public (except for individual entrepreneurs with employees and organizations providing services Catering), are exempted from the use of cash registers until July 1, 2019, subject to the issuance of a BSO to the buyer, drawn up according to the old rules. And if companies (IP) receive payment from individual buyers for their services through Internet acquiring, they will not be able to transfer paper BSO to the buyer. Is there a delay until 2019 in this case?

The old procedure for the use of cash registers provides for the formation of a BSO not only in a typographical way, but also using an automated system. At the same time, the automated system must provide protection, identification, fixation, storage of information about operations with the document form.

Since settlements take place via Internet acquiring, the seller cannot issue the BSO on paper to the buyer at the time of settlement (which is a violation of the CCP application procedure). He can only form a BSO using an automated system. Therefore, in such a situation, I still recommend using automated system for BSO included in the register of cash registers, in accordance with the new procedure for the use of cash registers.

- The organization issued an advance payment invoice to the legal entity buyer. However, this invoice was paid by an individual from his card through Sberbank Online. The purpose of the payment indicates that the payment is made for the legal entity, but the payer is I.I. Ivanov. In this case, should the seller company break through the cashier's check ?

For the purposes of applying CCP, it is important not for whom the payment was made, but by whom and in what way. In this case, the seller company must apply the cash register and issue a cashier's check, since electronic means of payment come from an individual. True, this obligation arises from 07/01/2018, since in the previous version of Law No. 54-FZ there was no requirement to use a cash desk in a situation where payment is made individual from your account (card) bank details seller through online banking.

- Is the seller obliged to use an online cash desk if a legal entity pays for an individual from his current account (the basis of the payment indicates “payment for P.P. Petrov under contract No. 1 of 02/01/2018”)?

If another company (IE) settles with an organization (IE) in a non-cash manner without presenting means of payment (that is, a bank transfer occurs from one current account to another), then in this case the seller does not need to use CCP. Moreover, it does not matter that the payment was made for an individual.

- The company received a loan from the founder-individual. Then, under the novation agreement, the obligation to repay the loan was replaced by an obligation to supply goods. That is, it turns out the usual sale to an individual (and the amount of the novated loan is recognized as an advance payment on account of the delivery of goods). Is it necessary to punch a cashier's check in such a situation? If so, at what point (on the effective date of the novation agreement or when the goods are transferred)?

Yes, in the described situation, you should apply the CCP and generate a cash receipt. In this case, cashier's checks must be punched:

Mandatory - on the date of recognition of the amount of the novated loan as a prepayment (on the date the agreement on loan novation comes into force);

Preferably - on the date of transfer of the goods with a reflection of the offset of the previously made prepayment.

- The store is open 6 days a week. The cashier forgot to close the shift at the online checkout before the weekend. It turns out that it lasted more than 24 hours. What is the responsibility for this violation and is it possible to somehow avoid punishment?

Closing a shift later than 24 hours after its opening is a violation of the CCP application procedure. Responsibility for such a violation is a warning or a fine:

For an organization - from 5,000 to 10,000 rubles;

For her head / individual entrepreneur - from 1500 to 3000 rubles.

However, liability can be avoided if taken together the necessary conditions, one of which - at the time of the person's application with the application, the tax authority did not have information and documents about this offense. However, in the case of using a cash register operating in the mode of transmitting fiscal data through a fiscal data operator, the tax authority, after 24 hours from the moment the report was generated on the opening of the shift, will already know about the offense committed, which means that one of the conditions for exemption from liability is not met.

- The company has several stores and, accordingly, online cash registers. In the event of a breakdown of the main CCP, the company wants to purchase a replacement cash register. How can she register a reserve cash register that needs to be moved between stores? If the reserve cash desk is registered but not used, will the IFTS block it?

In Law No. 54-FZ there is no concept of "reserve cash desk". Formally, this will be an ordinary cash register, which is registered with the specific address (place) of installation (application) of CCP. If the reserve cash register will be moved between stores, then it is necessary to re-register such cash register with the tax authority each time until this cash register is used in a particular store.

As for the blocking of the registered cash desk in a situation where it will not be used, the tax authority does not have such powers. However, from the date of registration of the reserve cash register with the tax authority (regardless of whether it is used or not), the period of validity of the fiscal attribute key in the fiscal accumulator begins to be calculated. And upon expiration of its validity period, the cash register will be blocked and the organization will need to change the fiscal drive and re-register the cash register with the tax authorities.

Thus, after purchasing a reserve cash desk, it is not necessary to immediately register it with the tax authority. If it is necessary to use it, the user can register the equipment through the personal account of the CCP to the address where it needs to be installed.

- Among the obligatory details of a cash receipt there is a sign of calculation "expense", which caused a lot of questions. For example, should a check with the sign "expense" be punched when paying to an individual rent under a lease? Is it necessary to apply CCP when paying remuneration to individuals (in cash and non-cash) under GPC agreements for the services they provide / work performed?

Sign of calculation "expense" in cash receipt means the issuance of funds to the buyer (client). Therefore, in all situations when companies (IP) pay money (in cash or using electronic means of payment) to an individual, including payments under GPC or lease agreements, they must apply a CCP and generate a cash receipt with the “expense” calculation sign, except for cases when organizations (IEs) are exempted from the use of CCPs or when the deadline for the transition to a new procedure for applying CCPs is delayed until 07/01/2019. An “expenditure” check will also be needed when paying cash to another legal entity (IP).

- And if a company buys goods for cash through an accountable person, will it also have to apply a cash register and issue a check with the sign “expense”? If so, at what moment should the check be punched: at the moment of issue under the report, at the moment of reimbursement of overspending? The cash register must be at the place of settlement, that is, do you need to register a portable cash register specifically for this purpose?

The company buys goods for cash. Therefore, she will also have to apply the cash register and issue a check with the sign “expense”. In this case, the CCP must be applied at the address (at the place) of settlement at the time of settlement, that is, when the accountable person purchases goods.

- Do we understand correctly that checks with the sign of calculation "expense" are obligatory from July 1, 2018, because in the Law on CCP in the previous version there was no requirement to punch checks when paying money?

There is no delay until 07/01/2018 for "expenditure" checks. Since Law No. 54-FZ (as amended, effective until the entry into force of Law No. 290-FZ) did not exclude the obligation to punch checks when issuing money to buyers (clients), with the exception of issuing money when receiving glassware and waste materials from the public, except for scrap metal . Thus, earlier it was also necessary to punch a cashier's check when making settlements with the issuance of money in cases of selling goods, performing work or providing services (based on the meaning of Article 2 of Law No. 54-FZ). At the same time, Law No. 54-FZ did not specify who exactly should provide services (sell goods, perform work).

- The company applies USN. Currently, "tax 0" is printed on the cashier's receipt, although it should say "VAT free". Can she continue selling and knocking out such checks until the program issue is resolved? Will there be a penalty for this?

If the CRE user is not a VAT payer or is exempt from fulfilling the obligations of a VAT payer, and also if the subject of calculation is not subject to VAT taxation (exempted from taxation), then “VAT is not subject to tax” should be indicated on the cash receipt. Whereas the indication "VAT 0%" will be erroneous. After all, this tax rate applies in other situations.

In case of incorrect indication of the VAT rate in the cash receipt, the user may be held liable under Part 4 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation. Thus, it is recommended not to carry out calculations until the program issue is resolved. For bad checks that have already been punched, the company can avoid liability if it fulfills two conditions:

Correct errors in them (with the help of checks with the sign of the calculation "return of receipt");

Report to the IFTS about the violation of the procedure for applying CCP before the tax authority itself discovers it.

- IP shipped goods in the amount of 5500 rubles, the buyer - another IP - paid for it as follows: 5300 rubles. transferred to the current account on the day of shipment of the goods and 200 rubles. - in cash the next day. How to draw up a cashier's check? Is it possible to knock out a check in the amount of 200 rubles. and indicate in it “surcharge on the invoice”, because a check is not required for non-cash payments between individual entrepreneurs?

Indeed, at the first calculation in the amount of 5300 rubles. a cash receipt is not required, since CCP is not used for non-cash payments (from one current account to another) between two entrepreneurs. As for the second payment, the seller needs to generate a cash receipt with the sign of the payment method "loan payment" and indicating the name of the product. Such a wording as “surcharge on the invoice” cannot be used on a cash receipt. At the same time, in the requisite “price per unit of the subject of calculation, taking into account discounts and markups”, it is not the price of the goods (5500 rubles), but the payment for the goods - 200 rubles.

Cashier is required if you accept cash payment, bank card through the terminal or on the site, electronic money.

Who can work without a cash register?

You are a self-employed person and rent out your apartment.
You repair shoes.
You make keys.
Trade in markets and fairs.
You trade from trays, carts, baskets.
Sell newspapers and magazines through kiosks.
Sell ice cream, drinks and drinking water through kiosks.
You work in hard-to-reach areas - their list is established by local laws.
Trade through mechanical machines that do not have a battery or power supply and accept only metal coins. For example, a machine with shoe covers, toys, chewing gum.
Doing another business from the list.

When do you need a checkout?

Entrepreneurs on USN use the cash register as soon as they start accepting cash or credit card payments. In three cases, the purchase of a cash register can be postponed:

You provide services to the public and issue BSO - the cash desk is needed from July 1, 2019. Exception: catering services with employees, then the cash register is needed from July 1, 2018.
Selling goods through vending machines: with employees - from July 1, 2018, without employees - from July 1, 2019.
You accept payments only with electronic money, for example, through Yandex.Money. Then the cash desk is needed from July 1, 2018.

On the UTII delay applies:

Until July 1, 2018 - for retail and catering with employees on employment contracts. While you are working without a cash register, issue a receipt or sales receipt at the request of the client.
Until July 1, 2019 - for all other UTII and patent payers.

On the patent cashier needed:

retail;
catering services;
hairdressing and cosmetic services;
repair of computers and communication equipment
repair and Maintenance household radio-electronic equipment, household machines and household appliances, watches, repair and manufacture of metal products;
maintenance and repair of vehicles and motor vehicles, machinery and equipment;
road transport services for the transport of passengers or goods by car;
veterinary services;
conducting classes on physical culture and sports;
passenger transportation services by water transport;
cargo transportation services by water transport;
hunting and hunting management;
class medical activities or pharmaceutical activities by a person licensed for these types of activities;
rental services;
production of dairy products;
commercial and sport fishing and fish farming.

If you are not on the list: You can work without a cash desk and issue a receipt or other free-form document to a client. The main thing is to specify the required details in it:

date and time of calculation
TIN, name of LLC or full name of IP
taxation system
settlement sign: receipt, return of receipt, expense, return of expense
price, name and quantity of goods, works or services
settlement amount
form of payment: payment in cash or bank transfer
position and name of the seller.

How to choose a cashier?

Now everyone uses online cash desks - they print checks and transfer them to the tax office via the Internet.

To work with an online cash register, you will have to conclude an agreement with a fiscal data operator or OFD. This is an intermediary between you and the tax office, who gives her broken checks and other information. OFD services will cost about 3,000 rubles per year for one cash desk.

All cash register requirements are listed in Article 4 of Law No. 54-FZ. Briefly:

Choose a cash desk from the state register.
The cash desk must have a fiscal drive included in a separate register.
To pay via the Internet, buy a cash desk that can send a check to email buyer.
Register the cash desk with the tax office.
Connect the checkout to the Internet
Check that the cash desk prints a receipt with a QR code.

Contact the manufacturers of cash desks, they will help you with choosing the right model. If you don’t know where to start, look at Kontur.Market, Evotor, Modulkassu.

How to register a cash register with the tax office?

First, draw up an agreement with the fiscal data operator, and then register the cash desk. Under the new rules, this can be done online: through a personal account on the tax website. This will require electronic signature. You can also register a cash desk in the old proven way and personally go to the tax office.

How to work with the cash register?

After the cash desk is registered with the inspection, you can start working. Each time you receive payment, punch the check and give it to the buyer.

In addition to paper checks, there are now electronic ones. They are equal to normal. An electronic receipt must be sent to the client by mail if he pays online through the site. Also the buyer regular store may ask him to send him an electronic check. You must do so if it is technically possible.

The cash desk automatically transfers the punched check to the fiscal data operator, and he sends you a confirmation that he received it. After that, your role in working with the cash register ends. The fiscal data operator will do the rest. Previously, at the end of the day, they filled out the journal of the cashier-operator. You do not need to conduct it with an online checkout.

What will be the work without a cash register?

The most severely punished if you work without a cash register:

Penalty for individual entrepreneurs - from 25% to 50% of the amount not broken through at the checkout, but not less than 10,000 rubles.
A fine for an LLC is from 75% to 100% of the amount not broken through at the checkout, but not less than 30,000 rubles.

There are also penalties for less serious violations. If the cash desk is not registered or does not meet the requirements, the fine for individual entrepreneurs is from 1,500 to 3,000 rubles, for an LLC - from 5,000 to 10,000 rubles. They can even be fined for refusing to send an electronic check to the client - an individual entrepreneur for 2,000 rubles, an LLC for 10,000 rubles.

Punishment for violation of the rules of work with the cash desk can be within a year from the date of its commission.

— 8 lessons that will help you choose a cash register, get a tax deduction and organize the accounting of goods.
"" - a detailed article about the new cash desks, the procedure and timing of the transition.
" Cash Discipline"- an article not about cash desks, but about the rules for working with cash. All LLCs are required to comply with cash discipline, but individual entrepreneurs are not.

The existence of online cash registers in Russia since July 1, 2018 is rightfully called the second wave of transition to them. In this review, we present the facts that consumers need to know, and therefore must work with online cash registers.

Fact No. 1: who is switching to online cash registers from 07/01/2018

According to the law, since July 1, 2018, several categories of organizations and merchants need an online cash register.

In particular, these are:

firms on UTII that are engaged in retail trade or catering;
IP on UTII or a patent, operating in the same areas and having employees;
organizations and individual entrepreneurs from public catering with hired personnel;
Individual entrepreneurs and companies using vending technologies (vending machines), except for self-employed entrepreneurs.

Fact number 2: correction check and why it is needed

Already today, online cash registers from July 1, 2018 generate correction checks. This is necessary to correct the calculations that were made earlier. At the same time, they are not used:

to correct incorrect checks;
return of goods.

EXAMPLE 1

The seller forgot to apply the cash register and did not issue a check to the buyer. As a result, unaccounted revenue was formed in the cash drawer.

If you identify and correct the error yourself, it is advisable to report the violation by any convenient way and describe in detail the essence of incorrect actions in order to avoid an administrative fine.

A correction check is also needed in the following cases:

inability to use CCP due to its breakdown;
massive technical failure;
power cuts;
issuing checks to buyers/customers without transferring fiscal data to the operator (for example, there was no Internet connection and it could not be restored within 30 days);
similar reasons.

A correction check can be made on any day.

EXAMPLE 2

If the non-use of CCP is detected independently during the shift, then the correction check is punched before the report on the closing of the shift is generated.

Issue a correction check separately for each operation:

carried out without the use of CCP;
data about which is not transferred to OFD (fiscal data operator).

It is possible to generate a single correction check for the total amount of unperformed transactions only in the event of a massive technical failure in the operation of the cash register.

Fact #3: Online Checkout Deductible

Individual entrepreneurs can receive a tax deduction of up to 18,000 rubles for each cash desk, which, in accordance with the Law of November 27, 2017 No. 349-FZ:

listed in the register of KKT FTS;
has been registered.

You can also reduce the tax on purchase costs:

fiscal storage;
necessary programs;
service center of your cash register.

A tax deduction is provided for individual entrepreneurs who work on UTII or apply a patent. There have been no changes in online cash registers since July 1, 2018:

IP retail or catering with the state can count on a deduction if you registered a cash desk from 02/01/2017 to 07/01/2018;
other IP - from 02/01/2017 to 07/01/2019.

Fact number 4: the term for removing the cash register from registration

After the expiration of the fiscal accumulator, the Federal Tax Service removes the cash register unilaterally within up to 1 business day.

Fact number 5: first you need an agreement with OFD

For those who started using online cash registers from July 1, 2018, it is important to know that first of all it is necessary to sign an agreement with the fiscal data operator, and then register the cash desk, since at the time of registration they indicate the name and TIN of the OFD to which the cash register is connected.

Fact No. 6: A store does not need an online cash register if checks are punched by a courier service

A common situation is when an online store sends parcels through a courier service. Wherein:

the buyer makes payment upon receipt;
money from the courier service is already going to the current account.

Read also Deadlines for the submission of the declaration on the simplified tax system for 2016: organizations and individual entrepreneurs

In this case, an online checkout is not needed if the courier, when transferring the goods, prints a check on his (!) Cash register belonging to courier service (!).

Fact number 7: before liquidation - deregister all cash registers

It is impossible to re-register an online cash desk from one company to another with the replacement of the fiscal accumulator in connection with liquidation. It is necessary to remove all cash registers from the register before liquidation. Otherwise, there will be problems with deregistration of the CCP and its registration with a new organization.

You do not need to pay for re-registration again: cash withdrawal in personal account/ to the IFTS and re-registration are free.

You just need to buy a new fiscal drive. And in the case of a new legal entity, to renew the agreement with OFD.

Fact #8: Be prepared to re-register the cash register

There are quite a few cases when it is necessary to re-register a CCP. For instance:

change of address of the place of installation/operation;
concluded an agreement with another OFD;
the end of the validity period of the fiscal accumulator (the service life of the FN is 13, 15 or 36 months).

Fact No. 9: certificate for registering cash registers with the Federal Tax Service

This is an enhanced qualified electronic signature recorded on a key, usually in the form of a USB flash drive. You can get it at any certification center (paid service).

A certificate is needed to access the section Cash register equipment in the personal account of the taxpayer. With its help, all actions related to the registration of cash registers are carried out.

Fact No. 10: the address of the CCP installation is not always in the FIAS

If the CCP installation address is not in the Federal Information Address System (FIAS), you must come to the Federal Tax Service and register the cash desk by contacting a specialist with an application filled out on paper. With such a request, it is possible to enter an address that is not available in FIAS.

Fact number 11: personal account is not yet perfect

Not yet known:

when the package re-registration functionality appears in the personal account of the Federal Tax Service website;
when it will be possible to send through it the technical opinion of the manufacturer of the fiscal drive.