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

Today, almost all entrepreneurs are required to use online cash registers. Now CCP is also needed for non-cash payments with individuals. And from February 1, 2022, individual entrepreneurs using the PSN, USN, and Unified Agricultural Tax must indicate the names of goods on the receipt. To do this, you need a cash register program that can do this. Our free application Cash Desk MySklad supports this and all other requirements of 54-FZ. Download and try it now.

“Cashless payment” means that the buyer paid for a product or service, for example, by card or electronic money. In the law, these types of payments are called “electronic means of payment.” These include payment:

• By bank card through the acquiring terminal in the store.
• Using the card details that are entered into the fields on the site.
• Electronic money through online wallets, for example, Yandex.Money, Qiwi or Webmoney.
• Transfer through an online bank using a card or phone number, for example, through Sberbank Online or Alfa-Click.
• A direct transfer to a bank account, for example, when a client pays for a purchase or service at a bank using a receipt, is also a non-cash payment.

CCP for non-cash payments in 2022 for organizations

Both legal entities and individuals can work using non-cash payments. At the same time, there is no need to punch a check in one single case: when legal entities and entrepreneurs pay each other by transferring money from the current account of one company to the account of another. For this type of cashless payment, a cash register is not required. But in practice, the matter is rarely limited exclusively to such operations.

For other types of non-cash payments in 2022, you will already need a cash register:

• If goods or services for the company are purchased and paid for by an accountable person. Then the seller is obliged to issue a check - the accountant will then report on it to the accounting department.
• If a company conducts non-cash payments with individuals, a cash register is needed, and there can be no exceptions. Individual clients can pay by credit card, transfer money through online banking, or enter card details for payment on the merchant’s website.
• Even if the client transferred money using a receipt through a bank operator, an online cash register is still needed.

Acquiring at a cash register with a terminal

The Federal Law requires all payments to be made through an online cash register. There are exceptions, but they relate to a very limited list of situations: these are, for example, sellers working in remote and hard-to-reach areas, peddling or bulk traders, and some others.

So if you accept card payments through a bank terminal, it must be linked to a cash register. Then the client will receive a cash receipt, the cash register will send information about the purchase to the tax office, and all the rules will be met.

Online cash register and requirements for it

The basic requirements for the cash register are the same:

• Transfer of information to the tax office.

  The Federal Tax Service must receive information about all your sales through the cash register. To do this, there is a fiscal drive at the cash register or next to it - a device that transmits payment data via the Internet. It does this using the fiscal data operator (FDO), which you connect to after purchasing the cash register. A list of officially approved OFDs is available on the tax website.

• Names of goods on the receipt.

  The cash register should print a list of goods on the receipt: it usually comes from a cash register program or a system for accounting for goods in a warehouse.

• Presence of the cash register in the official register.

  All models of cash registers and fiscal drives that have been approved by the Federal Tax Service are listed in the register of cash register equipment. Check before purchasing whether your future cash register is included.

• Allowed software.

  The program that controls the operation of the cash register must comply with 54-FZ. It also requires compatibility with the software of other equipment: an acquiring terminal, barcode scanner or checkout scale.

Otherwise, the cash register should be convenient for your specific business. There are powerful stationary and small mobile versions on the market, self-checkouts, devices for mini-coffee shops and large supermarkets.

Bank terminal

The acquiring terminal allows you to accept non-cash payments from cards, smartphones or smartwatches. Typically, entrepreneurs rent or buy terminals from their acquiring bank, which credits payments from buyers' cards to the seller's bank account. The bank also maintains the terminal and updates the software.

The terminal works in conjunction with an online cash register. Most often, this is a separate device that is connected to the cash register using a wire or wirelessly within the same WiFi network. But some devices combine an online cash register and a terminal in one building.

Acquiring procedure

Acquiring is a banking service for accepting non-cash payments from clients. The bank credits the buyers' money to the seller's account and retains a commission for the service - 1-3.5% of the payment amount. As a rule, the acquiring bank also maintains the current account.

Here's how the acquiring procedure takes place involving a cash register and terminal if the client pays with a card:

1. The cashier transfers data from the cash register to the terminal to prepare it for accepting money.
2. The buyer brings the plastic to the terminal or inserts the chip into the slot and enters the PIN code.
3. The device transmits the data to the acquiring bank.
4. The bank looks to see if the card is on the stop list and contacts the issuing bank that issued the card.
5. The issuing bank compares the purchase amount with the balance in the buyer’s account, and if there is enough money, it debits the amount.
6. The terminal sends the data to the cash register, the cash register prints receipts and transmits information about the purchase to the tax office.

If the terminal is a separate device with its own receipt printer, it also prints an acquiring receipt (slip), which confirms the wire transfer. A cash register or acquiring receipt can also be electronic, in which case they are sent to the buyer’s e-mail or offered to download the receipt using a QR code.

7. Within 1-3 banking days, the issuing bank will receive confirmation of purchase documents from the acquiring bank and transfer the amount to the seller’s account.

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Cash desks and cashless payments for individual entrepreneurs

Individual entrepreneurs are also required to use cash register systems for any non-cash payments with individuals and run electronic checks.

The only exceptions are those entrepreneurs who were given a deferment for online cash registers. Until 2022, checks may not be processed by individual entrepreneurs without hired employees who:

• sell products of their own production,
• perform work,
• provide services.

The deferment expires as soon as the entrepreneur hires an employee. After concluding an employment contract, such an individual entrepreneur is obliged to install an online cash register within 30 days.

Types of online cash registers with terminal

Most sellers work with stationary cash desks, to which a separate bank terminal is connected. But there are portable cash registers with a built-in terminal for bank cards: such mobile devices with acquiring are suitable for individual entrepreneurs and small businesses.

Mobile cash register with built-in acquiring

The type of devices that combine a cash register and an acquiring terminal in one housing is called a mini-cash register or smart cash register. They have a mini-computer and cash register software, a fiscal drive, a keyboard, a screen and receipt printer, a terminal and a battery for autonomous operation. Such devices are also included in the register of cash register equipment, for example:

• Lightbox 5;
• MSPOS-K;
• Atol 60F;
• Evotor 5;
• MTS cash desk 5” with FN and acquiring.

The average price of a portable online cash register with acquiring is 15-30 thousand rubles, and this is not much cheaper than a simple stationary cash register and terminal. An inexpensive alternative to such a device is a mobile terminal and cloud cash register.

Stationary cash desk + terminal

A cash register with a separate terminal is a simple and popular set for high-traffic stores, catering, and services. Cash register and acquiring software must connect, and usually there are no problems with this. The terminal is connected to the cash register wired and wirelessly.

• A wired connection is the most reliable option; it speeds up payment acceptance and receipt printing. The terminal is connected to the cash register using a USB cable or COM port, placed on the counter or mounted on a rotating bracket. Often, an external mini-keyboard is also connected to the terminal for entering PIN codes and accepting contactless payments from cards.
• A wireless connection is needed in the field of catering and services, if customers pay in the hall and not near the cash register. To do this, the terminal and cash register are configured to work together within the same WiFi network. Wireless terminals are more expensive, and not all cash register models connect to them.

They will help you choose a cash register terminal at the bank or company where you buy cash register equipment and software. Here are some examples of kits:

• Evotor 10 cash desk + Ingenico IWL 228 Wi-Fi terminal;
• Dreamkas F cash desk + Pax SP30 terminal;
• MTS 12 cash desk + Ingenico iPP320 terminal;
• YARUS TK cash desk + YARUS C2100 terminal;
• Viki Mini cash desk + PAX SP30 terminal.

The cost of the kit is higher compared to a mobile mini-cashier: 25-60 thousand rubles for a cash register and 5-30 thousand rubles for a terminal.

How to punch a check when paying by bank transfer

The check must be generated no later than the business day following the day the money is received into the company's account. It must be generated no later than the moment the goods are issued to the buyer, the start of work or the provision of services.

You can send a check via the Internet to the client’s phone or email. A paper receipt is usually given to the customer along with the goods.

What if you violate these requirements?

In 2022, cash registers are required for non-cash payments - this is a legal requirement. If you do not clear checks by bank transfer, you may face fines: this is equivalent to not using an online cash register. Officials can be fined up to 10 thousand rubles, legal entities - up to 30 thousand rubles.

You will also need a cash register program to print checks according to 54-FZ: from February 1, 2022, entrepreneurs using the PSN, USN, Unified Agricultural Tax must indicate the name of the goods on the check. The free application Cash Desk MySklad supports this and all other requirements of the law.

Advantages and limitations of a mobile cash register

An online cash register with a built-in terminal for bank cards is optimal for outbound trading: delivery, taxi, home services such as cleaning or computer repair. Such a device can also be used in a store with low traffic and a small assortment of goods; it takes up almost no space on the counter, and works only slightly slower than a stationary cash register.

A cash register with acquiring accepts payments from both bank cards and cash, so it does not limit you in the methods of accepting payments. Most models are equipped with a mini-printer, and the cashier will print a receipt with a note about the payment method. If you don’t have a printer, you can send an electronic receipt to the buyer’s email or create a QR code to download the receipt.

The device connects to the Internet via WiFi or a mobile operator SIM card. It is more convenient to activate both connection methods to avoid delays due to poor connection. Many models of online cash registers also have a connector for connecting to the network using a cable: in a store, an individual entrepreneur or cashier can work with the terminal via Ethernet, this will increase the speed of payment during acquiring.

In addition to the speed of operation, mini cash registers have another key difference from stationary cash registers - a less user-friendly interface. It will take you longer to search for products from the cash register program catalog, and if there are a lot of products, you will have to remember their names or keep a list of codes in front of your eyes. You also need to remember to regularly recharge the cash register battery and have a car charger so that the courier can do this on the road.

Correction check by bank transfer

A correction check by bank transfer is needed, for example, if the cashier made a mistake. Options for its formation depend on the fiscal data format (FDF).

With FFD version 1.05 you need:

1. Generate the same check with the payment attribute “Return of receipt”, indicating in it the fiscal attribute of an incorrect check.
2. Generate a correct check with the payment attribute “Receipt”.

An erroneous receipt with the “Expense” calculation attribute is corrected in the same way.

With FFD version 1.1 you need:

1. Generate a correction check with the calculation attribute “Return of receipt”, containing the same data as the erroneous check. In this case, you need to indicate the fiscal indicator of the erroneous check.
2. Generate a correction check with the “Receipt” calculation attribute containing the correct data.

With FFD 1.1, the correction check must contain the attribute “Subject of calculation”. With FFD 1.05, this attribute is not required, but is recommended.

Connecting a cash register with a terminal

If you have a new business and you choose equipment from scratch, nothing limits you. If the business is operating and you have already acquired, for example, an accounting service or a warehouse program, choose a cash register with software that can be integrated with your work system. Ask questions about this to the software developer you are already working with and the cash register salesperson.

1. Select the acquiring bank where you will be serviced and find out which smart cash desks it offers for purchase or rental. Ask if they will connect you to a cash register purchased externally. Select an acquiring tariff.
2. Choose a cash register model, decide how you will access the network: via WiFi, a mobile operator, or even using a network cable.
3. Fill out a form for the bank, prepare documents according to the list and conclude an agreement. After this, a specialist will come to you, install the cash register and teach you how to use it. All that remains is to sign an agreement with the OFD and register the cash register with the tax office, but many banks take on this issue themselves.

Sanctions for violations

When an individual entrepreneur does not have a device, but provides services for individuals, he faces a fine of 10,000 rubles. The amount depends on the size of the payment made without a cash register.

A violation is considered to be the absence of an issued check, even if the money from an individual went to the individual entrepreneur’s bank account. The check must be punched.

When you receive payment to your current account, it should be entered as “electronic” receipts. If you carry out the procedure as cash, the Federal Tax Service will consider this a violation.

Types of services

From July 1, 2022, the following are required to install a cash register:

• — travel agencies working on the simplified tax system (IP);
• — real estate agencies that make payments under a service agreement and issue BSO;
• — OSNO companies that accept funds from individuals and transfer them to electricity suppliers will switch to online cash registers from July 1, 2019, when issuing BSO. If BSOs are not issued, the cash register should be available now;
• — individual entrepreneurs using the simplified tax system without staff, who act as intermediaries in the process of buying and selling real estate and use BSO;
• — LLCs, individual entrepreneurs providing taxi services and issuing BSO. If the latter are not available, you need a cash register now;
• — companies on the UTII system that provide parking services for cars;
• — car services that issue BSO.

LLCs engaged in transfers for legal entities and accepting payments via non-cash account may not use cash registers when issuing BSO until July 1, 2019. All payments made by individuals must be made through a cash register.