Existing opportunities for individual entrepreneurs to operate without a cash register
The laws “On the application of KKM” dated May 22, 2003 No. 54-FZ and “On amendments to the law No. 54-FZ” dated July 3, 2016 No. 290-FZ are quite difficult to understand, primarily because, although there are uniform standards, a lot of reservations.
Considering that for the first time in a long time the interests of individual entrepreneurs have been seriously affected, many are trying to figure out whether an individual entrepreneur can work without a cash register as before or whether they will have to allocate time and money to organize cash discipline. Unfortunately, most entrepreneurs will eventually have to come to terms with purchasing an online cash register, but at the moment there are a number of legal options that allow you to work without one.
So, is it possible for an individual entrepreneur to work without a cash register in 2022? Yes, provided that at least one of the conditions is met:
- engaging in specific types of trade or services;
- location of a retail outlet in a remote area;
- use of taxation systems such as PSN (until 07/01/2021);
- availability of hired workers.
To decide whether you need to use an online cash register, we recommend studying several opinions. See the authoritative opinion of ConsultantPlus experts in the Ready-made solution by receiving free trial access.
Let's look at the nuances of each of the listed categories.
Recommendation 1. Mobile cash register for tight spaces and work on the road
The photo on the left is the MSPOS-K model. It is suitable for cash payments. To pay by card, you can connect an acquiring terminal through the stand. If you don’t want to buy an additional terminal, there is another cash desk.
In the photo on the right is a modification of MSPOS-E-F, which can accept payments by bank cards - the terminal is already built-in.
There is no need to allocate a special place for such cash registers. You can simply put it in the table so it doesn’t interfere with your work, and take it out when the client comes to pay for the order. Convenient for craftsmen who work at home or on the client’s premises: you put it in a bag with materials and take it out when needed.
Mobile cash register in an advantageous package
Get a ready-made solution at a favorable price: cash register with FN, up to 60% discount on Kontur.Market and Kontur.OFD, tax registration service.
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Industries for individual entrepreneurs to work without an online cash register in 2021
Amendments to Law No. 54-FZ adopted in 2016 significantly limited the range of legal entities and entrepreneurs who can work with cash without using cash registers. Individual entrepreneurs without cash registers in 2022, according to clause 2 of Art. 2 of Law No. 54-FZ, has the right to sell the following types of goods and services:
- printed publications and related products;
- securities;
- tickets in the transport cabin;
- goods on trains;
- draft soft drinks and ice cream at kiosks;
- food products in educational institutions;
- kvass, milk, butter, kerosene, live fish from tanks;
- vegetable products on sale;
- goods at exhibitions, fairs, retail markets;
- products for religious purposes in places of worship;
- shoe repair and painting;
- acceptance of recyclable materials from the population, except scrap metal;
- transfer of residential premises for paid use;
- production and repair of keys and metal haberdashery;
- care for children, the elderly and the sick;
- plowing gardens and sawing firewood;
- services for carrying things at airports and train stations;
- handicrafts sold by the manufacturer.
Such exceptions will only apply if the business entity operates without automatic payment devices and does not trade in excisable goods.
Trade without a cash register in certain areas
A feature of online cash registers is the need for them to be constantly connected to the Internet in order to transfer information to the server of the fiscal data operator (FDO). The technical capabilities for this are not available everywhere in Russia. Therefore, for individual entrepreneurs and enterprises operating in rural areas, officials have provided an exception, according to which in areas remote from communication networks it is possible not to use cash registers (clause 3 and clause 7 of Article 2 of Law No. 54-FZ). A complete list of preferential territories related to the constituent entity of the Russian Federation where the entrepreneur works can be found on the official websites of executive authorities.
If, due to the territorial location, the individual entrepreneur enjoys such a preferential treatment, then instead of a check, the buyer, upon request, must be issued a document containing information about the seller, place, date, time, type, form and amount of payment, nomenclature and full name. official signatory.
Some areas may not be included in the approved list of hard-to-reach areas and may not have the technical ability to connect to the Internet. In this case, the individual entrepreneur needs to check whether his locality is on another list - a list of areas remote from communication networks, approved by local authorities. If the locality is recognized as such, then enterprises and individual entrepreneurs need to work at the online cash register and print checks with all the necessary details offline, without transmitting OFD data.
How to correctly generate a receipt with a marking code for online sales
If the buyer pays for the goods upon receipt, there are no problems. The individual entrepreneur simply punches a receipt with a marking code at the time of transfer of the goods to the buyer.
But often the buyer makes a payment on the website and the seller is obliged to give him a receipt, but the actual disposal of the goods has not yet occurred - the buyer will receive it later.
In this case, the Federal Tax Service recommends selling in two checks. After paying for the purchase on the website, the seller generates a receipt using the “prepayment” type. There is no need to scan the marking code at this stage.
Next, already at the stage of transferring the goods to the buyer, the operator of the point of issue or the courier must scan the marking code and generate a closing receipt (“prepayment offset”). It is at this moment that the Chestny ZNAK system will receive information about the disposal of the marked product.
What to do if the goods are delivered by an intermediary? You can punch a receipt when transferring goods to the courier service. Next, the intermediary must punch the second check himself when delivering the goods to the buyer. In this case, the first check is stamped with a marking code of the “postpayment” (“credit”) type. And the second check is issued by an intermediary with the “advance payment offset” type.
What temporary benefits allow an entrepreneur to work without cash register equipment?
Law No. 290-FZ provides for the phased introduction of online cash registers for various categories of entrepreneurs, depending on the taxation system used and the type of activity.
Thus, from July 1, 2017, all individual entrepreneurs on the OSN, simplified tax system and unified agricultural tax had to switch to online cash registers. Exactly one year later - from 07/01/2018 - there was an obligation to use new cash registers for individual entrepreneurs on UTII and PSN engaged in retail trade and catering (except for individual entrepreneurs without employees). Also, until July 1, 2018, individual entrepreneurs engaged in vending could work without online cash registers (Clause 11, Article 7 of Law No. 290-FZ). From 07/01/2019, all individual entrepreneurs who do not fall under the exceptions specified in the previous sections were required to switch to online cash registers, except for individual entrepreneurs engaged in providing services, performing work or selling goods of their own production, who do not have employees (for the latter, the deferment is again extended, now until 07/01/2021).
Is it possible for an individual entrepreneur on the simplified tax system to use BSO instead of a cash register? ConsultantPlus experts told. Get free demo access to K+ and go to the Ready Solution to find out all the details of this procedure.
Separately, it is worth mentioning the temporary preferential measures indicated in paragraph 17 of Art. 7 of Law No. 290-FZ for individual entrepreneurs in special modes - until 02/01/2021 for all entrepreneurs, except those who use SOS, the opportunity was extended not to indicate item items on the cash receipt. Considering that indicating the names of goods on receipts significantly complicates commodity accounting and goes against the individual entrepreneur’s right not to keep accounting records, such a relaxation is very helpful.
How can an individual entrepreneur organize work without a cash register?
First of all, you need to understand that it is impossible to work at old-style cash registers after 07/01/2017 in the previous mode - the tax office automatically deregistered them. For failure to comply with this requirement, in accordance with paragraph 4 of Art. 14.5 of the Administrative Code, inspectors will issue a warning or impose a fine from 1,500 to 3,000 rubles.
If an individual entrepreneur belongs to categories exempt from the use of cash registers this year, then in order to comply with clause 2.1 of Art. 2 of Law No. 54-FZ, at the client’s request, it is necessary to issue him a sales receipt, receipt or other similar document, which must contain the following details:
- name, number and date;
- FULL NAME. entrepreneur, his TIN;
- the nomenclature of paid goods indicating the quantity;
- sum;
- Full name, position and signature of the official.
The form of such a settlement document has not been approved, i.e. it can be developed and approved independently.
As for individual entrepreneurs working in hard-to-reach areas, the requirements for the procedure for recording and issuing payment documents at the buyer’s request are determined by the rules approved by Order of the Government of the Russian Federation dated March 15, 2017 No. 296. They regulate the need to keep records of the issuance of receipts in a logbook with stitched and numbered sheets with the manager’s signature and seal, if available.
How to delegate the authority to issue a check and not buy an online cash register
There are such methods too.
1.Conclude an agreement with a payment agent.
Most often, this role is played by various courier delivery services, or companies that own a network of delivery points.
A commission agreement can be concluded between the parties, then the commission agent (intermediary) transferring the goods to the buyer punches a receipt on his cash register, or an agency agreement. In the second case, it is important that, under the terms of the contract, the agent acts at the expense of the principal (individual entrepreneur - seller of the goods), but on his own behalf. Further mutual settlements between the parties to the agreement take place by bank transfer, so an individual entrepreneur’s cash desk will not be required.
2.Sell products through the marketplace.
In this case, the task of the individual entrepreneur is to place his goods through his personal account on the marketplace website and deliver them in the required quantity to the collection point. Then the marketplace will take over all the work: it will collect the order, deliver the goods to the buyer, accept payment in any convenient way, issue a check, and then also transfer the money directly to the individual entrepreneur’s bank account.
In both cases, intermediaries will charge a commission for their services.
Results
From July 2022, almost all individual entrepreneurs had to switch to online cash registers, with the exception of those for whom the deferment was extended, as well as those who carry out certain types of activities or work in remote corners of Russia.
Sources: Law “On the use of cash register equipment when making payments in the Russian Federation” dated May 22, 2003 N 54-FZ
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Recommendation 2. Cash register on your work computer
The photo shows an ordinary laptop and an Atol 30F receipt printer connected to it. To turn your workplace into a stationary cash register, you need to install a cash register program on your computer and connect a printer. It works like this: you create a receipt on your PC, send it to the printer, it prints the receipt.
If customers have problems with cash, they need to purchase an acquiring terminal for non-cash payments, for example PAX D190 or PAX SP30. The terminal is connected to the computer via USB.
This solution is suitable if you constantly need a computer at home or in the workshop. For example, to maintain a calendar of orders in Kontur.Market, promote services on social networks, and share experiences on forums for craftsmen and needlewomen.
