Using cash registers in 2022: who can work without a cash register, who will be fined and how to force the seller to issue a receipt

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November 15, 2021

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A cash register for individual entrepreneurs is required by law. With the updating of legislation regarding the regulation of relations related to the use of cash register equipment, a new type of cash registers are being introduced. The new type of cash register for individual entrepreneurs is called “online cash register”. All entrepreneurs must purchase online cash registers and start working in the new format.

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Do I need a cash register for individual entrepreneurs?

Many entrepreneurs wonder whether a cash register is needed? If you have already used a cash register before this point, then there should be no issues with switching to new equipment. If until now you have not used the cash register, then questions are more than appropriate.

The law clearly states that all individual entrepreneurs are required to switch to a new type of cash register. Of course, there is a small list of exceptions.

The introduction of cash registers for individual entrepreneurs does not happen just like that. The state sets itself global goals, implementing them with the help of online cash registers. What goals does the state set for itself? Why is the transition to an online cash register necessary, and why should those who have not used them before install new cash registers?

Who can work without online cash registers?

So, almost everyone should use online cash registers in 2022. It is possible to work without them temporarily or permanently only in exceptional cases, which are discussed in detail below.

Individual entrepreneurs without employees from the service sector

Individual entrepreneurs are generally required to use cash registers on an equal basis with organizations. But for individual entrepreneurs there is a deferment in 2022. We are talking only about entrepreneurs without employees who perform work, provide services or sell goods exclusively of their own production (do not engage in resale). Such entrepreneurs have the right not to use cash registers until July 1, 2022 (Law No. 129-FZ dated June 6, 2019).

If such an individual entrepreneur hires at least one employee, he will lose the right to his deferment. Within 30 days, he will need to purchase and register a cash register with the Federal Tax Service.

IP on a patent

Entrepreneurs who acquire a patent are given the right not to use online cash registers. But there are a number of activities for which they are still needed. They are listed in paragraph 2.1 of Article 2 of Law 54-FZ of May 22, 2003, which regulates the use of cash register equipment.

It must be said that many of those individual entrepreneurs with a patent who must use online cash registers in 2022 are included. After all, the most popular activities on PSN - trade, catering, transport services - fall under the cash registers. However, there are many areas of business in which an online cash register for individual entrepreneurs on PSN is not needed, for example:

• repair and sewing of garments, shoes;
• dry cleaning and laundry services;
• production of metal haberdashery;
• furniture repair;
• photo studio services;
• repair of premises and buildings;
• installation, electrical, sanitary and welding works;
• glazing of balconies;
• tutoring;
• looking after children and sick people;
• acceptance of recyclable materials;
• leasing of premises and land plots;
• folk crafts;
• other production services and much more.

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Objectives of introducing new cash registers

First of all, the state is introducing online cash registers to facilitate the identification of violators and tax evaders. The new-style cash register transmits information about all calculations carried out on it to the tax service. This simplifies the process of control by the authorities and reduces tax audits. It is now much easier to identify violators and apply control measures.

An important task is to control the financial flows of not only entrepreneurs and organizations, but also the ordinary population. The receipt format now clearly indicates the name of the product for each item. It becomes possible to create a single product catalog for the entire country and identify the most popular product items. The state accumulates statistics, collecting all possible data.

Another important target is very important for all parties - identifying counterfeit goods. The new cash register will prevent the sale of counterfeit goods, and the imminent introduction of mandatory labeling will make it impossible to sell counterfeit goods.

Also, the introduction of online cash registers creates an opportunity to increase the level of business transparency in the country and control financial flows.

New-style cash register equipment is a powerful tool for controlling and improving the quality of the market. Sounds a little scary? But it's not all that scary. The introduction of cash registers for individual entrepreneurs also brings with it a large number of positive aspects, and we will look into this further.

Which individual entrepreneurs on the simplified tax system need an online cash register?

Almost all entrepreneurs using the simplified tax system must purchase and install an online cash register from July 1, 2022. You will need it if you accept payments from individuals by any means. You also need a cash register for settlements with other entrepreneurs and organizations in cash or by cards.

With cash payments everything is clear, but non-cash payments are a broader concept. These include:

• bank cards, online banking, electronic wallets;
• payment through a bank cash desk in cash;
• payments on receipts and payment orders.

Important! Entrepreneurs on the simplified tax system who receive non-cash payments from organizations and entrepreneurs only to their current account may not buy online cash register systems. But this does not apply to payments with a plastic card of an organization or individual entrepreneur - for them a cash register is needed.

Until July 1, 2022, entrepreneurs using the simplified tax system could work without an online cash register if they did not have employees. This applied to those who sell goods of their own production, provide services or perform work independently. For example, on-call plumbers, furniture assemblers, tutors, manicurists, handmade soap sellers, etc. This was the last delay - now such individual entrepreneurs will also have to buy an online cash register.

To continue to work without a cash register, many entrepreneurs in this category will be able to apply a new regime - a tax on professional income (self-employment). There is no need for online cash registers at all. Another option for such individual entrepreneurs is to switch to a patent and issue a document confirming the calculations.

Law on cash registers for individual entrepreneurs

Relations in the field of application of cash register systems are regulated by Federal Law No. 54 of the Russian Federation adopted in 2013. The law is constantly updated and adjusted.

54 of the Federal Law is the legal framework governing: the transition to new equipment and establishing who and when switches to online cash registers, what cash registers should be like, etc. The law also establishes exceptions. The law establishes the mandatory use of an online cash register for individual entrepreneurs using a fiscal drive, connected to the Internet and a fiscal data operator. The cash desk must be registered and listed in the CCP register of the Federal Tax Service. The fiscal drive must also be registered in the register. You cannot use Chinese cash registers and those models that are not listed in the tax service register. The cash register must have the correct format of fiscal data and the correct format of the check, and be able to send electronic versions of the check to customers via email or SMS.

IP on NPD

Since 2022, an experiment has been carried out in 23 regions of Russia to introduce a new tax regime for self-employed individuals and entrepreneurs. It is based on the payment of professional income tax (PIT). An online cash register for individual entrepreneurs is not needed for NAP. Instead, they generate checks using the special Federal Tax Service application “My Tax”.

An entrepreneur can switch to paying NAP if the experiment is carried out in his region. The following conditions must also be met:

• Individual entrepreneurs have no employees;
• he is not engaged in trade;
• his income does not exceed 2.4 million rubles per year.

Combining NPD with other systems is prohibited. But you don’t need to file reports and calculate taxes yourself—the Federal Tax Service will do that.

Excluded activities

There are areas of business in which cash registers are not used at all. Their list is given in the already mentioned Article 2 of Law 54-FZ. Thus, an online cash register for individual entrepreneurs and organizations is not needed in 2022 if:

• sale of newspapers and magazines at kiosks, provided that their turnover is at least 50% of the total;
• providing meals to students and employees of schools and other educational organizations during their studies;
• trade at exhibitions and fairs in food and non-food products, except those included in a separate list by the Government of the Russian Federation;
• delivery and distribution trade;
• sale of ice cream, milk, soft drinks and water at kiosks;
• sale of some products from tank trucks (kvass, milk);
• seasonal sale of fruits and vegetables;
• rental of residential premises (only for entrepreneurs);
• care for children, disabled people and the elderly;
• gardening work, portering services and some others.

There is also no need to use CCT for the following activities:

• sales through mechanical vending machines (candies, toys and other small items);
• implementation of religious rites and ceremonies, sale of religious objects and literature;
• sale of medicines and medical products by pharmacies located in medical centers in rural areas;
• acceptance of payments by state authorities and local governments for parking;
• acceptance of payments by insurers when making settlements with the participation of agents who are not organizations or individual entrepreneurs;
• acceptance of payments by state and municipal libraries for the provision of services related to librarianship.

Time frame for the transition to cash registers for individual entrepreneurs

From July 1, 2022, the use of cash registers for individual entrepreneurs is mandatory, regardless of the field of activity and taxation system. Nothing has changed in 2022. The use of a cash register is mandatory for all entrepreneurs when making payments. Individual entrepreneurs who fall under the description of a new category of taxpayers - the self-employed - received a deferment until 2022. We are talking about entrepreneurs who do not have hired employees, their monthly income does not exceed 200,000 rubles per month, the individual entrepreneur performs services/work or sells goods of his own making (this is not resale). Such entrepreneurs can register as self-employed and not use a cash register at all, or they can continue to exist as an individual entrepreneur and install a cash register in 2022.

Have cash registers for individual entrepreneurs been cancelled?

The issue of abolishing CCP is acute among entrepreneurs in all areas of business. However, the repeal of the introduced legislative norms is not expected, so you can safely purchase equipment and start working on the new system. We will tell you in more detail below how and where to buy a new cash register.

Which individual entrepreneur can work without a cash register: exceptions

• Shoe repair shops
• Trade in non-alcoholic drinks on tap
• Selling ice cream
• Selling vegetables in markets
• Kiosks with printed materials: newspapers, magazines, etc.
• Trading on the market
• Renting your own home
• Trade and services of a religious and ritual nature
• Individual entrepreneurs conducting payments only to the current account
• Canteens in educational institutions
• Conductors
• Entrepreneurs of geographically remote regions in places where there is no Internet (the list of regions can be found in the law)

*A more detailed list of exceptions can be found in the law on CCP.

Is it possible for an individual entrepreneur to work without a cash register?

Is a cash register required for individual entrepreneurs now? Yes, required. Working without a cash register for an entrepreneur can result in a fine or suspension from work for a long period of time. The state has all the necessary data about those who must install a cash register and about those who have not yet installed it. Therefore, a tax audit is only a matter of time.

The essence of the changes in CCP

The reform was carried out in two directions:

1. Old cash registers were gradually replaced by modern ones that have a fiscal drive as a memory module. This device can not only store a huge amount of information in electronic form, but also transmit data online to the Federal Tax Service server. As a result, the tax service always has up-to-date information on sales and other transactions.
2. The circle of people who must use CCP has expanded. First of all, entities using the basic and simplified tax systems began to use online cash registers. Payers of UTII and entrepreneurs on PSN received a deferment. It was supposed to end from mid-2022. However, the Government decided to accommodate small businesses and introduced new relaxations, but not for everyone.

So, who needs online cash registers in 2022? Cash registers are required to be used by everyone who makes payments to individuals for goods, work or services. Moreover, settlement means not only the receipt of money, but also its issuance, as well as the receipt or return of prepayment (advance payment), sales on credit, provision and repayment of loans, settlements of winnings (bet, lottery).

There is another very important change that the cash reform introduced. CCT was previously used only in settlements involving cash. Now the rules are:

• In business payments, that is, when both parties to the transaction are an organization or individual entrepreneur, the cash register is used for cash payment and when using a bank card and presenting it to the terminal. If an organization pays by transferring funds from account to account, there is no need to use a cash register.
• In settlements with individuals for goods, services and work, cash register is used regardless of the payment method. That is, you need to knock out a check when accepting cash from a citizen, a bank card, a transfer to an account through an online bank or through an operator in the office, as well as when paying using an electronic wallet.

What if an individual entrepreneur works without a cash register: fines

Due to the insufficiently serious attitude of entrepreneurs to the transition to new equipment, the state has developed a number of corrective measures for the purpose of coercion and control.

At the moment, there are the following fines for individual entrepreneurs for a cash register:

• Up to half of the proceeds (about 10 thousand rubles) for work without a cash register;
• Repeated violation (work without a cash register) - suspension from work for a period of about 2 years;
• If unaccounted revenue exceeds 2 million rubles. — suspension from work for up to 2 years;
• If the cash register does not comply with the legislation, then a fine of up to 3 thousand rubles is issued;
• For an incorrectly registered cash register, the fine is 3 thousand rubles;
• If the individual entrepreneur does not issue a check or does not send its electronic version upon request - a fine of 2 thousand rubles, or at best - a warning.

Thus, trading without a cash register for an entrepreneur can result in very serious consequences with losses or cessation of work. So it’s better not to postpone the question of purchasing a cash register.

What kind of cash register do you need?

When they talk about an online cash register, they mean modern, technologically advanced cash register equipment with constant access to the Internet and connected to the OFD with fiscal memory, which prints checks. When choosing a cash register, it is important to check the presence of the model of interest in the Federal Tax Service register of cash registers, since if it is not registered, then you will not be able to use it, and you will waste your money. It is important to purchase a cash register with the correct fiscal storage device that supports the valid format of fiscal data, and also has the correct validity period in relation to your business area and taxation system. FN can be for 15 or 36 months. You cannot choose the storage expiration date on your own. The fiscal accumulator assigned to you is established by 54 Federal Laws.

An online cash register for individual entrepreneurs generates fiscal documents and fiscal indicators, storing them on the drive in a form encrypted with a cryptographic key. The data is not subject to correction and cannot be falsified. All attempts to deceive the cash register will not be successful. FN should be stored for 3 years from the end of its service life and replaced with a new one. If an error occurs when sending data to the OFD, the cash desk will notify you about it.

Buying a new cash register has not only negative consequences in the form of material and time costs, but also positive aspects.

Advantages of online cash registers for individual entrepreneurs

• Conducting business using a new system using modern technical equipment and software functionality allows you to achieve increased profit margins and make high-quality management decisions. Thanks to smart software, it becomes possible: remote management of cash registers, control of cashiers and revenue remotely in real time; competent pricing, maintaining a single product catalog from one system, cloud data storage, simplifying work with documents, reporting and analytics, tracking products that are in high demand, and vice versa, and much more.
• Sending data through the OFD to the Federal Tax Service of Russia helps reduce actual tax audits.
• Automation of many business processes due to more detailed statistics and accurate understanding of demand.
• A simpler procedure for registering equipment with the tax office. Now registration can be carried out online in the personal account of the Federal Tax Service.
• It is not necessary to enter into a service agreement with a service center and pay extra money.
• Easier installation and configuration, integration with commodity accounting systems and Internet sites.
• A simple and intuitive interface does not require large amounts of time to train cashiers.
• Simplified work with the product catalog.
• The ability to keep track of goods directly at the checkout and other functions.

The functionality of the cash register depends directly on the cash register model. According to statistics, smart terminals are especially popular among cash registers with online data transfer.

Registering a cash register for individual entrepreneurs: what's new?

With the transition to online cash registers, the process of registering cash registers with the tax office for individual entrepreneurs is simplified. Now the procedure can be done in several ways:

At Multikas you can order the service “Registration of a cash register with the Federal Tax Service” on favorable terms. Quick cash register registration with guaranteed results.

Which cash register for individual entrepreneurs is better to choose?

The choice of cash register equipment directly depends on the type and scale of the entrepreneur’s business, his budget and the required functionality. Today, there is a wide variety of devices of all formats, from compact mobile ones to full-fledged POS systems with a whole range of equipment. Prices for devices vary significantly. How to save money and not make a mistake by purchasing equipment with limited functionality or inappropriate and problematic?

Multikas specialists with extensive experience have been researching the demand and preferences of entrepreneurs throughout Russia for a long time. Both positive aspects of the equipment and disadvantages were identified. Based on statistics, models recommended for various business sectors were identified.