What are the fines for online cash registers in 2022?

The concept of cash discipline

The rules for conducting cash transactions in an organization are enshrined in the instructions of the Central Bank of Russia No. 3210-U.
The regulatory document provides for the procedure for handling cash in an institution. For any deviation from the established requirements, liability is provided for violation of the procedure for conducting cash transactions. But this is not the only standard for working with cash. All organizations and individual entrepreneurs that accept cash payment for services and work provided or goods sold from individuals are required to use online cash registers. It is prohibited to work without a new generation cash register (Law No. 54-FZ and Law No. 290-FZ). If a company or merchant carries out a transaction “bypassing the cash register”, then fines cannot be avoided.

The key rules for organizing work with cash transactions are in the article New in cash discipline: how to avoid fines.”

Fine for non-use of cash registers corresponding to Federal Law No. 54

In Art. 4 Federal Law No. 54 establishes the requirements for the online cash register, including:

• the ability to install a fiscal drive (FN) in the cash register case;
• sending fiscal data to the FN and OFD;
• printing checks.

For failure to use a cash register that meets these requirements, a fine is charged under Part 4 of Art. 14.5 Code of Administrative Offences. Reasons for penalties:

• The cash register does not meet at least one condition;
• the cash register is not registered;
• cash discipline is not observed.

All modern devices included in the state register of cash registers comply with the requirements established by law, and the most common violations are usually associated with improper operation of the equipment and inattention of employees:

• the user did not fiscalize the cash register after registration;
• the receipt contains an incorrect amount (often occurs when several goods of the same type are issued);
• errors in the fiscal document: incorrect date, sales address, etc.;
• there is no agreement with the OFD, the data has not been delivered to the tax office;
• the channel for interaction with the OFD is not configured;
• no network access and others.

Fines for improper use of an online cash register in 2022 (thousand rubles):

• for employees and individual entrepreneurs - from 1.5 to 3;
• for legal entities - from 5 to 10.

The listed fines are also assessed for untimely re-registration of cash registers. If a company has violated the law for the first time, the Federal Tax Service may issue a simple warning. In case of repeated violation, penalties are inevitable.

Procedure for organizing a cash register

To comply with established standards, an institution needs to complete five key steps:

1. Appoint a responsible employee for conducting cash transactions. Familiarize the employee with the provisions of instructions No. 3210-U and Law No. 54-FZ in the latest edition against signature.
2. Ensure the safety of the cash register and documentation. It is necessary to equip the office with a safe in which to store money, orders, cash books and a checkbook.
3. Set a limit on the cash balance in the cash register. This amount is calculated by calculation, based on receipts or departures from the cash register. Do not exceed the limit at the end of a work shift or day, otherwise penalties for violation of cash discipline are guaranteed. Deposit the surplus into the company's bank account. On paydays the balance may be greater than the limit.
4. Record all transactions using special cash documents. For incoming transactions, write out an incoming order, and for expenses, write out an outgoing order. Record transactions in the cash book. If you accept cash payment for goods, work, services, use online cash register.
5. Spend proceeds only for permitted purposes. The list of approved expenses is given in the instructions of the Bank of Russia dated October 7, 2013 No. 3073-U.

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What violations are allowed

Controlled organizations are required to understand and understand what cash violations are fined for, and under what conditions penalties are unacceptable. In total, there are five categories of offenses for which administrative liability is provided:

IMPORTANT!
The imposition of administrative liability measures provides for a statute of limitations for violations of cash discipline - only two months from the date of the offense. For example, the cash balance limit was exceeded on 01/10/2019. The institution will be punished only if the misconduct is revealed before March 10, 2019. It is unlawful to apply penalties later.

The exception is ongoing crimes. This is a category of offenses in terms of violations of the provisions of Law No. 54-FZ. For example, if an organization does not switch to an online cash register for a long time.

Operations with cash register equipment

Issuing receipts for purchases

There are two types of checks: cash receipts and sales receipts.

A cash receipt is a fiscal document required for reporting to the tax office. The information recorded in the cash receipt is stored on a fiscal drive and transmitted via the Internet to the tax service.

Changes in 2022

From August 1, 2022, the technical standard for the formation of fiscal documents has changed and their new format has been introduced - FFD 1.2. It mainly concerns the rules for the sale of labeled goods, but all entrepreneurs are required to switch to the new format. Read all about the new [M] prefixes and tags in the receipt in our article about FFD 1.2.

A cash receipt must be issued to the buyer when selling a product or service, with the exception of a number of cases, which we discussed in detail in the article When an individual entrepreneur can accept money into an account without an online cash register.

It must be remembered that if an organization receives funds into its bank account from buyers (clients) - individuals (not individual entrepreneurs) for goods, work and services, then this organization is obliged to use cash register equipment and issue cash receipts. This must be done no later than the moment the goods are issued to the buyer, work begins or services are provided.

For failure to issue a check, Article 14.5 of the Code of Administrative Offenses of the Russian Federation provides for a fine of 2 thousand rubles for an employee and 10 thousand rubles for the head of an organization or individual entrepreneur.

A fine is also provided for incorrect execution of a check, for example, the absence of the required details in it.

Innovations in 2022

From February 2022, all organizations and entrepreneurs must indicate in the receipt detailed information about goods sold or services provided - their names and quantities. Previously, you could only get by with the total purchase amount on the receipt.

How to enter items into a check, and what mandatory details should be there, read our material.

A sales receipt is a document that is issued either together with a cash receipt or instead of it, if the entrepreneur has the right not to use cash register equipment.

Issued at the buyer’s request if it is necessary to specify the nature of the service or the characteristics of the goods sold for cash. A sales receipt is not a strict reporting form and is issued at the buyer’s request.

Example of a sales receipt

Read all the rules for registering and issuing cash and sales receipts in our material

Types of penalties for violations

For violations of cash discipline, the violator will face administrative liability. Part 1 art. 15.1 of the Code of Administrative Offenses of the Russian Federation and letter of the Federal Tax Service dated 07/09/2014 No. ED-4-2/13338 provide for the following types of penalties:

• warning;
• a fine against the responsible employee (manager or other employee of the organization);
• fine against the offending company.

With regard to offenses in terms of compliance with law 54-FZ (Article 14.5 of the Code of Administrative Offenses of the Russian Federation), the penalties are as follows:

• warning;
• fine on the responsible person;
• fine for the organization;
• disqualification of an official;
• suspension of company activities (up to 90 days).

Cash desk equipment

When purchasing cash register equipment, entrepreneurs often pay attention to only one parameter – the cost of the device.

Such acquisitions may subsequently “delight” their owners with the impossibility of updating to current software or require additional investments for the upgrade. Which certainly hinders compliance with cash discipline.

Such incidents will definitely not happen with cash registers from MTS. The MTS Cash Desk has a free program of its own design, which the developers regularly update to accommodate any changes in legislation.

Our cash desks are already ready to work with the new format of fiscal data and meet all legal requirements.

Read more about MTS Cashier.

Fines and punishments for violations of cash discipline

Let us present in the form of a table what fines are provided for violation of cash discipline. In accordance with Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, violators will be punished:

Penalty for failing to clear a receipt at an online cash register

Sellers are required to provide a paper document and, at the client’s request, send its digital counterpart by e-mail or mobile phone. According to Federal Law No. 54, individual entities can use cash registers remotely, that is, outside the place of settlement:

• online stores;
• automatic devices (vending machines);
• delivery services;
• cleaning, repair and other organizations that provide on-site services to the client;
• enterprises in the housing and communal services sector;
• taxi services, buses, trams, etc.

Instead of classic checks, they can provide the client with a form with a link to the OFD website, where the document is available for download, or demonstrate a QR code on the screen of a mobile device. Other methods of issuing a check are described in Art. 1.2 54-FZ.

Regardless of which method of fulfillment of the obligation the seller chooses, the same sanctions apply. The fine for failing to clear a receipt at an online cash register is RUB 2,000. for officials and 10,000 rubles. - for legal entities. If the customer asked for an electronic copy and did not receive it, the store will be fined the same amount. The size of the penalty does not depend on the form of ownership, tax regime and sales volume.

1. Ask our specialist a question at the end of the article. 2. Get detailed advice and a full description of the nuances! 3. Or find a ready-made answer in the comments of our readers.

Internal control

Full-time employees of the organization are authorized to conduct internal audits. For example, the chief accountant or the head of the organization has the right to conduct a sudden audit of the cash register.

The procedure for conducting an audit, as well as the list of authorized persons, should be established in the accounting policy of the institution. Or issue a separate order. Please note that a sudden audit of the cash register is carried out by a group of people. That is, a specially created commission.

A check of cash discipline in an organization should also be carried out when changing the cashier (the employee responsible for accepting and issuing cash and processing documents).

Incoming and outgoing cash from the cash register. Cash orders

A specially appointed employee works with the cash register. He is also responsible for maintaining cash control discipline. If such an employee is absent, then his role is assumed by the individual entrepreneur or the head of the legal entity.

Any incoming cash , other than payments from customers, is recorded using a cash receipt order (CRO). The following cases are considered as arrival:

• receipt of money to the cash desk from the entrepreneur;
• daily receipt – the amount received from clients per day;
• receipt of money from other entrepreneurs;
• return of the balance from the issue against the advance report.

For a cash receipt order, form 0310001 is used. Forms can be filled out by hand or using special programs:

For the order to be considered valid, the signatures of the cashier, chief accountant or authorized representative are required.

In 2022, cash payments are limited to the amount received from the bank account. Moreover, this restriction affects payments from the cash register not only to individual entrepreneurs and organizations, but also to individuals. There are a number of exceptions that are not subject to restrictions:

• payment of wages to employees;
• payments for returned goods.

External control

External control of the cash register refers to checks and audits of compliance with cash discipline, which are carried out by government bodies, services and departments.

The Federal Tax Service is authorized to control representatives of commercial structures. The Inspectorate develops and approves special plans for on-site tax audits. In accordance with the plans, risks from violations of cash register operations are identified. The Federal Tax Service has the right to conduct an unscheduled audit. Please note that the absence of a company from the Federal Tax Service inspection plan is not a guarantee that inspectors will not come with an audit. The inspectorate is authorized to order unscheduled control in the presence of compelling reasons and even without them.

The budget sector is controlled not only by the Federal Tax Service. Cash desk audits have the right to be carried out by:

• Accounts Chamber;
• the audit department of the financial authority in which the institution is served;
• Ministry of Internal Financial Control;
• Ministry of Finance;
• founder or relevant ministry and department;
• bodies of the prosecutor's office and the investigative committee;
• other representatives of government agencies.

State employees can be checked for violations in cash transactions at least every day, so large is the number of controllers and auditors.

When initiating an external audit of the cash register, the controller is required to provide:

• controller's certificate;
• order of the department that initiated the control event;
• audit plan;
• subject of inspection;
• timing of the control event.

IMPORTANT!

The documents are certified by the signature and seal of the head of the department. If there are not enough papers or signatures or seals are missing, ask for correct documentation. Until then, do not allow the auditor to check.

How to avoid penalties?

If an entrepreneur violates the requirements of federal law, for example, by not sending checks to the fiscal data operator, there is a possibility of not receiving fines based on the law. In this case, the businessman can write to the Federal Tax Service an application about the violation committed, justifying the reason, as well as attaching supporting certificates. For example, certificates from the management company about the lack of electricity due to repair work.

Fines for working without a cash register may also not be paid if you issue a correction receipt based on “receipt” for each purchase sold without using cash register equipment. In the explanatory note submitted to the Federal Tax Service, it is necessary to justify the reasons for the violations that occurred, attaching correction receipts. If the application is sent before the tax service identifies violations, fines will not be assessed in accordance with Federal Tax Service letter No. ED-4-20/24899.

Due to the current situation in the country and the pandemic, audits by tax officers can be carried out remotely, but this does not relieve entrepreneurs from their obligations under federal law. All offenses have a statute of limitations of one year. Therefore, having discovered violations, tax authorities can impose a fine on an individual entrepreneur working without a cash register, even if this violation was for the previous year.

How violations are recorded

Identified errors, deviations and misconduct are documented in a special act. Otherwise, it is impossible to bring the offender to justice. Check whether all required details are reflected in the report of violations when checking cash transactions. These include:

• name of the document, date of preparation, number;
• name of the controlled organization;
• members of the commission (full name, position) - for internal verification;
• position, full name auditor, name of the department - for an external form of control;
• cashier or other materially responsible person (full name, position);
• a list of valuables in the cash register at the beginning of the audit (this is not only cash, but also stamps, securities, strict reporting forms);
• the amount of cash and the value of other valuables according to accounting data;
• last numbers of incoming and outgoing orders (if available);
• a detailed reflection of the fact and content of the violation.

Documentation and reporting of transactions

In addition to the documents already mentioned (PKO and RKO), reporting on the financial movements of the enterprise is recorded in the cash book. The cashier enters orders there, the balance at the beginning of the day and receipts for the day. At the end of the shift, the data in the book is compared with the actual availability of funds in the cash register using a Z-report.

Reports are made only for the amount of cash received; non-cash funds received from purchases (including amounts transferred through acquiring) are not reflected in receipt orders and the cash book.

The cashier fills out the cash book and certifies it after the work shift, and the accountant can check the book for a certain period of time, for example, once a week.

Responsibility for the cash book rests with the chief accountant, or whoever performs his role.

The cash book can be maintained in paper or electronic form. In the first case, all reporting documents are printed and filed in the cash book. In the second case, most reports are generated automatically, and the cashier and accountant will need to certify the data in the book using an electronic signature.

About the features of accounting for individual entrepreneurs and LLCs.

Pitfalls when checking cash discipline and cash register systems

From July 1, 2017, the Federal Tax Service of Russia tightened control over cash transactions and compliance with cash discipline. As a result, organizations that make payments to individuals and provide services to the public are required to use online cash registers. At the same time, there are companies and individual entrepreneurs that received a deferment until 07/01/2018, and some even until 07/01/2019. In this article, we will look at errors that occur in practice when working with an online cash register, as well as the main points that representatives of the Federal Tax Service pay attention to when checking compliance with the Law on CCP No. 54-FZ.

The procedure and features of checking cash discipline

In practice, it is rare, but there have been cases when sellers did not use cash registers when making payments to individuals when selling goods. The buyer, due to his ignorance, accepted ordinary sales receipts, and the seller, taking advantage of this, did not show the proceeds and did not pay taxes. Therefore, the tax authorities have tightened control over the completeness of revenue accounting in organizations and individual entrepreneurs (Article 7 of Law No. 54-FZ). The Ministry of Finance of Russia assigned the responsibility for monitoring the use of cash registers to the Federal Tax Service on the basis of orders No. 132n and 133n dated October 17, 2011 (hereinafter referred to as the Regulations on compliance with the requirements for cash register systems, Regulations on compliance with revenue accounting). When exercising control and supervision, tax authorities: - check compliance by organizations and individual entrepreneurs with the requirements of Law No. 54-FZ; — exercise control over the completeness of revenue accounting in organizations and individual entrepreneurs; — check documents related to the use of cash register systems, receive the necessary explanations, certificates and information on issues arising during inspections; conduct checks on the issuance of cash receipts; — impose fines in case of cash violations. Tax authorities have the right to conduct test purchases. Such a purchase is carried out by tax authorities in order to check whether the cash register user complies with the legislation on the use of cash register equipment. At the same time, it is checked whether he correctly draws up and issues (sends) cash receipts to customers or clients. Companies and individual entrepreneurs that carry out cash payments (settlements using payment cards), but without using cash registers, are also checked. In this case, it is checked whether they issue strict reporting forms or other documents required by law (Clause 2, Article 7 of the Law on the Application of CCP). The maximum period during which a test purchase is carried out is 5 working days from the date of the order to conduct an inspection (clause 19 of the Administrative Regulations, approved by Order of the Ministry of Finance of Russia dated October 17, 2011 No. 132n). The provisions of Law No. 294-FZ of December 26, 2008 on the protection of the rights of legal entities and individual entrepreneurs do not apply to test purchases when checking cash registers. Therefore, to carry it out, for example, there is no need to attract witnesses and coordinate it with the prosecutor’s office, as required by parts 4 and 5 of Article 16.1 of the said Law. During a test purchase, employees of the Federal Tax Service, like ordinary buyers, purchase goods, check the issuance or non-issuance of cash receipts when making cash and non-cash payments. The form of control is based on visual observation, as well as using video and audio methods of recording the facts of purchase and payment of goods by buyers (clients) (clause 23 of the Regulations on compliance with the requirements for cash register systems). The maximum period for completing this administrative procedure cannot exceed one business day from the date of assignment to a tax officer for this function (clause 24 of the Regulations on compliance with the requirements for cash register systems). After checking the issuance of a check, specialists from the Federal Tax Service Inspectorate provide the inspected entity with an order to carry out a test purchase by presenting their certificates (clause 28 of the Regulations on compliance with the requirements for cash register systems). The head of the organization being inspected records the fact of presenting an order to perform a state function with a signature indicating his position and the date of presentation in the order to perform the inspection. The result of the administrative procedure is recorded in the order for execution. If the head of the inspected organization refuses to sign the order, the Federal Tax Service employees will make a note in it indicating refusal to review it (clauses 28, 31 of the Regulations on compliance with the requirements for cash register systems). In the absence of an authorized representative of the organization or individual entrepreneur at the time of carrying out control activities and recording this fact in the order to carry out the inspection, the tax authority official has the right to acquaint any employee of the organization with the specified order, for example, a cashier-operator, a seller who made cash payments for goods sold (service provided or work performed), while simultaneously sending instructions to the inspected object through postal organizations, which does not contradict the provisions of these Regulations (Letter of the Federal Tax Service of Russia dated March 19, 2013 No. AS-4-2/4547). The maximum period for completing the administrative procedure cannot exceed two business days from the date of the order (clause 29 of the Regulations on compliance with the requirements for cash register systems). Tax inspectors check, among other things (clause 41 of the Regulations on compliance with cash register requirements): - serviceability of cash register equipment; — correspondence of the time on the cash receipt to the real one; — details on the check to identify corrections or falsification of information on it; — compliance of the actual location of the CCP installation with that indicated in the documents. In addition, tax officials may demand an explanation from you and involve specialists to conduct an examination (clause 41 of the Regulations on compliance with CCP requirements). This check must be carried out no later than five working days from the date of the order to conduct a test purchase (clause 42 of the Regulations on compliance with CCP requirements). As a result of such a purchase, an inspection report is drawn up. It is drawn up in two copies and signed by both the tax inspectorate and the cash register user (clauses 46, 52 of the Regulations on compliance with cash register requirements). If the user (his representative) is absent or refuses to sign it, tax authority employees will mark this in the act and send a copy of it to the organization by mail (clause 49 of the Regulations on compliance with CCP requirements). If violations are detected, tax officials initiate an administrative case. Therefore, if you have any comments or objections regarding the test purchase, reflect them in the act itself or in a separate explanation (clauses 48, 53 of the Regulations on compliance with CCP requirements). The act must be drawn up and transferred to the cash register user no later than five working days from the date of the order (clause 50 of the Regulations on compliance with the requirements for cash register systems). Inspectors have the right (clause 2 of article 7 of the Law on the application of cash registers, clause 7 of the Regulations on compliance with requirements for cash registers): - receive unhindered access to cash registers and fiscal data contained in the database of the fiscal data operator; — receive for verification documentation related to the acquisition, registration, re-registration and operation of cash registers; — receive the necessary explanations, certificates and information on issues arising during the inspection, including through the CCP office; — carry out checks on the issuance (direction) of cash receipts and BSO. If the inspected organization or individual entrepreneur has the right not to use cash register systems, inspectors check documents confirming the fact of settlements with buyers (clients). Inspectors can carry out such inspections through a test purchase, purchasing and paying for goods (work, services); — receive information about BSO generated by automated systems, filling out forms and issuing documents equivalent to cash receipts by an automated system; — interact with the internal affairs bodies of the Russian Federation; — bring to administrative responsibility for violations in the field of application of cash register systems. Most often, inspectors identify the following offenses: - non-use of cash registers; — the use of a cash register that does not meet the established requirements, or the use of a cash register in violation of the procedure for registration, re-registration and use; — failure to provide information and documents at the request of tax authorities (submission in violation of established deadlines); — failure to send (failure to issue) a cash receipt to the buyer (client). The imposition of an administrative penalty does not exempt one from fulfilling the obligation for non-fulfillment of which it was imposed (Part 4 of Article 4.1 of the Code of Administrative Offenses of the Russian Federation). The statute of limitations for bringing to justice for offenses related to the use of cash register devices is one year (Article 4.5 of the Code of Administrative Offenses of the Russian Federation). This period begins to be calculated from the day the offense was committed, and in case of a continuing offense - from the day it was discovered by the inspector (Parts 1, 2 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation). A continuing offense should be understood as a long-term systematic violation of the procedure for applying the CCT (clause 14 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 24, 2005 No. 5 “On some issues that arise for the courts when applying the Code of the Russian Federation on Administrative Offenses”).

How to correctly reflect retail revenue?

According to paragraph 2 of Article 4.3 of Law No. 54-FZ, before the start of settlements using cash register systems, a report on the opening of a shift is generated, and upon completion of settlements, a report on the closure of a shift. In this case, the cash receipt cannot be generated later than 24 hours from the moment the report on the opening of the shift is generated. At the beginning of the shift, the accountant gives the cashier small change money according to the cash register. The cashier accepts money from customers and issues checks to them throughout the day. The buyer may request an electronic receipt. It must be sent in addition to the paper one. At the end of the shift, the cashier generates a Z-report and submits it, along with all the cash, to the accountant. The accountant accepts money under two PCOs: one for revenue, the other for the return of the exchange amount. And then records all settlement and cash settlements for the day in the cash book (clause 4.6, clause 4 of Directive No. 3210-U). If there are several cashiers, the accountant gives change money to one of the cashiers - the eldest. He distributes them to cashiers-operators, and at the end of the shift collects them back along with the proceeds. The transfer of money between the senior cashier and the others is recorded in book KO-5 (clause 4.5, clause 4 of Directive No. 3210-U). Revenue received at the cash desk without proper documentation or not processed on time (not on the same day) is considered unrecorded. Reflection in the cash book of not all cash documents executed during the day is an incomplete posting of cash, including revenue. This conclusion follows from the provisions of Bank of Russia Instruction No. 3210-U, according to which: - complete posting of cash to the cash register is the reflection in the cash book of incoming and outgoing transactions on the basis of each PKO and each cash register (clause 4.6, clause 4 of Instruction No. 3210- U); — the balance of cash in the cash register must be recorded in the cash book daily (clause 4.6, clause 4 of Directive No. 3210-U). The exception is those days on which cash transactions were not carried out (clause 4.6, clause 4 of Directive No. 3210-U). The fact that revenue is reflected in the cash book in an amount less than cash actually received using cash register is also recognized as incomplete recording of revenue (Resolution of the Supreme Court of the Russian Federation dated May 30, 2016 No. 306-AD16-1520 in case No. A72-7820/2015). Non-receipt or incomplete receipt of cash proceeds to the cash desk is one of the violations of the procedure for working with cash and the procedure for conducting cash transactions, for which the tax authorities may impose an administrative fine (Part 1 of Article 15.1, Part 1 of Article 23.5 of the Code of Administrative Offenses of the Russian Federation). IMPORTANT! Previously, when closing a cash register shift, the cashier, based on the Z-report data, had to fill out the cashier-operator log. During the audit, tax officials checked all the indicators reflected in the journal with the information in the Z-report. With the use of online cash registers, such an obligation has disappeared. If the cash register equipment was registered after February 1, 2017, then the organization is obliged to ensure the transfer of all fiscal data in the form of fiscal documents generated using the cash register equipment to the tax authorities through the fiscal data operator at the time of calculation (clause 6 of Article 1.2 Federal Law of May 22, 2003 No. 54-FZ). The online cash register already at the time of payment for goods, work and services transmits information about the calculations made to the tax authorities, and the organization does not have the obligation to keep a register of the cashier-operator and a register of meter readings. Documents intended for working with a regular cash register (cashier-operator's journal, KM-6 certificate) are currently not required for an online cash register (letter of the Ministry of Finance of Russia dated June 16, 2017 No. 03-01-15/37692, Federal Tax Service of Russia dated March 31 .2017 No. ED-4-20/6050). Thus, tax inspectors check the completeness of revenue reflection based on correctly completed cash documents and electronic cash receipts. Let us dwell in more detail on possible errors that occur among users of online cash registers.

Erroneous application of the CCT exemption

CCPs are required to use all organizations and individual entrepreneurs that use cash and (or) electronic means of payment in payments related (Article 1.1, paragraph 1 of Article 1.2 of Law No. 54-FZ): - with their sale of goods, works, services ; — with the organization and conduct of gambling and lotteries. Payments mean not only the receipt, but also the payment of funds. Electronic means of payment are, in particular: - bank cards; — electronic wallets; — bank transfers via online banking. Until July 1, 2022, CCP could not be used by organizations and individual entrepreneurs who: - performed work, provided services to the public with the issuance of BSO to customers (Parts 8, 9, Article 7 of Federal Law No. 290-FZ of July 3, 2016); — paid UTII or applied PSN (parts 7, 9, article 7 of the Federal Law of July 3, 2016 No. 290-FZ); — sold goods through vending machines (Part 11, Article 7 of Federal Law No. 290-FZ dated July 3, 2016, Letter of the Ministry of Finance of Russia dated December 19, 2017 No. 03-01-15/84966); - were not required to use cash registers in accordance with the Law on the Application of Cash Registers as amended on March 8, 2015 (Part 9, Article 7 of Federal Law No. 290-FZ dated July 3, 2016). But there is a circle of people who, at the legislative level, received a deferment on the use of online cash registers until 07/01/2019. These include organizations and individual entrepreneurs paying UTII, as well as individual entrepreneurs using PSN, subject to the issuance of a sales receipt, receipt or other document to the buyer instead of a cash receipt, as well as: - individual entrepreneurs who sell goods through vending machines and do not have employees, with by which employment contracts were concluded (Part 11.1, Article 7 of Federal Law No. 290-FZ dated 07/03/2016); — organizations and individual entrepreneurs that perform work and provide services to the public with the issuance of BSO to customers. However, when providing public catering services, they cannot refuse to use cash registers (Part 8, Article 7 of Federal Law No. 290-FZ dated July 3, 2016); — Individual entrepreneurs who have employees with whom employment contracts have been concluded. In practice, there have been cases where companies and individual entrepreneurs incorrectly interpreted the legislation on exemptions from the use of online cash registers. Most often, controversial situations arose due to the qualifications of the services provided. Services to the public mean services: - named in the collective classification group “Paid services to the population” based on OKVED2; — named in the collective classification group “Paid services to the population” based on OKPD2; - not directly named in collective groupings, but by their nature being services to the population (Order of Rosstat dated 05.23.2016 No. 244 (as amended on 07.03.2017) “On approval of collective classification groupings “Paid Paid services to the population” based on the All-Russian Classifier of Products by types of economic activities (OKPD2) OK 034-2014 (CPES 2008)"). IMPORTANT! When receiving payment for services from an individual to a current account by non-cash payment, you are required to use an online cash register as early as 07/01/2018 (letters of the Ministry of Finance of Russia dated 02/02/2018 No. 03-01-15/6172, dated 08/15/2017 No. 03-01- 15/52356, dated 03/12/2018 No. 03-01-15/15016). Many companies, for example, think that during distribution trade they can avoid using CCPs at all or use one CCP at different retail outlets. Of course, this is incorrect, since when registering an online cash register, you must indicate the address of the place of payment (Order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20/484). The buyer can always check on the tax website the authenticity of the receipt received during calculations and, if there is the slightest discrepancy, report this to the Federal Tax Service employees. As mentioned above, an individual entrepreneur operating on the basis of a patent may not use online cash registers. But it should be borne in mind that if the right to use PSN is lost, the individual entrepreneur switches to another taxation system, and in this case the individual entrepreneur is already obliged to use online cash registers and comply with all the requirements of the Law on Cash Register!

No receipt for non-cash payments and online transactions

The most important and significant mistake when receiving payment for goods (services) is the failure to clear an online check, since, according to officials, when making payments on the Internet using electronic means of payment, the organization is obliged to use cash register systems from the moment the execution of the order to transfer electronic means of payment is confirmed by the credit institution . From July 1, 2018, it is necessary to use cash register systems even when the buyer pays by payment order, that is, directly through a banking operator (letters of the Ministry of Finance of Russia dated August 15, 2017 No. 03-01-15/52356, dated April 28, 2017 No. 03-01-15 /26324, Federal Tax Service of Russia dated July 6, 2017 No. ED-3-20/4592). At the same time, they emphasize that to use when paying for goods or services on the Internet using electronic means of payment, excluding the possibility of direct interaction between the buyer and the seller, a special online cash register is required (letter of the Ministry of Finance of Russia dated May 5, 2017 No. 03-01-15/ 28069, dated 03/16/2017 No. 03-01-15/15260, dated 03/01/2017 No. 03-01-15/11618, dated 02/10/2017 No. 03-01-15/7516, dated 01/25/2017 No. 03-01- 15/3480). In case of payment through the seller’s website or using the Yandex.Money service, the user is also required to use cash register, but the check (or BSO, if we are talking about work or service) is not issued in paper form. It is sent electronically to the buyer’s subscriber number or email address at the time of payment. As in the case of regular trading, data is also transmitted to the Federal Tax Service of Russia through the fiscal data operator. Moreover, there are already special cash register models designed for conducting settlements using ESP (electronic means of payment) on the Internet, taking into account the specifics of such operations. They are integrated into the business process of online trading and generate a receipt at the time of settlement. Information about such models is in the cash register register, posted on the official website of the Federal Tax Service of Russia (clause 1, article 4, clause 5, article 1.2 of the Law on cash registers). In cases where the buyer pays on the Internet with a bank card, as a rule, a special online cash register is used, which is intended only for payments by electronic means of payment on the Internet. Such a cash register does not print checks, but ensures their transfer to customers in electronic form to the email address or subscriber number they specified (clause 1, article 4, clause 5, article 1.2 of the Law on the Application of Cash Register Systems). The receipt must indicate the address of the seller’s website (Clause 1, Article 4.7 of the Law on the Application of CCP). A special online cash register for payments on the Internet is not suitable for those online stores that, in addition to trading via the Internet, also conduct regular trading. The fact is that the cash register for payments on the Internet is not used for other payments (clause 1, article 4.3 of the Law on the use of cash register systems). Therefore, it is more convenient for them to purchase a regular online cash register, which can be used for any calculations. When making payments with a bank card on the Internet, checks must be issued in electronic form (Clause 5, Article 1.2 of the Law on the Application of Cash Register Systems). For failure to fulfill this obligation, fines are provided (Part 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation). Therefore, we recommend that the online store provide fields in the order form for the buyer to indicate a telephone number and (or) e-mail. If payments are received by the seller from a payment aggregator, which acts as a payment agent and transfers buyers’ funds through a special bank account, then the online store has no obligation to use cash register systems. The cash register system uses the aggregator (clause 12 of article 4 of the Law on accepting payments, clause 1 of article 1.2, article 1.1 of the Law on the application of cash register systems, Letter of the Ministry of Finance of Russia dated March 14, 2018 No. 03-01-15/15693). If payments are received by the seller directly from the buyer, and the aggregator is an operator of payment infrastructure services, then the cash register must be used by the online store.

Lack of receipt when processing return transactions

Inspectors of the Federal Tax Service of Russia can hold organizations and individual entrepreneurs accountable for not using online cash registers when returning money to the buyer for purchases made (Part 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation). The cashier is obliged to punch the receipt, which is also reflected in real time thanks to the fiscal drive (Article 1.1, paragraph 1 of Article 1.2 of the Law on the Application of Cash Register). Moreover, when making a refund to the buyer, the cash register receipt must indicate the calculation indicator “return of receipts”. Before accepting the goods from the buyer and returning the money to him, obtain a return statement from him. Such a statement is the basis for the return of low-quality goods (clause 10.3 of the Methodological Recommendations for accounting and registration of operations for the receipt, storage and release of goods, approved by the Letter of Roskomtorg dated July 10, 1996 No. 1-794/32-5). However, in order to avoid claims from the tax authorities, we recommend that you obtain a similar statement when the buyer returns a quality product. The Federal Tax Service of Russia issued a letter stating that sellers who switched to online cash register systems may not use the unified forms KM-1—KM-9, including the KM-3 act on returning money to buyers. The argument is this: the new version of the Law on CCP provides for the application of only those by-laws that are adopted in accordance with it. And the resolution of the State Statistics Committee, which approved these unified forms, does not apply to them (Letter of the Federal Tax Service of Russia dated March 31, 2017 No. ED-4-20/6050). Please note that the letter does not say that it is possible not to draw up a report when returning money to customers. The point is that it is not necessary to use the KM-3 form. In addition, the execution of the act is presupposed by the regulations for inspections of cash registers and the posting of cash proceeds: they oblige the organization (IP) to submit this act to the inspectors upon their request. So if you are not comfortable with the shape of the KM-3, then you can either modify it or develop your own shape. But remember that your form must meet all the requirements for primary documents established by the Law on Accounting (Article 9 of Federal Law No. 402-FZ dated December 6, 2011 (as amended on December 31, 2017)). The new version of Law No. 54-FZ provides for a correction check, which is issued if it is necessary to correct sales data submitted to the Federal Tax Service. A correction check can be issued as directed by the tax inspector. For example, the 1C program provides the document “Correction check (Finance -> Correction cash receipts)”. The correction check does not change the state of the registers. When making adjustments to calculations that were made earlier, by virtue of paragraph 4 of Article 4.3 of Law No. 54-FZ, a correction cash receipt is generated after the generation of the report on the opening of the shift, but no later than the generation of the report on the closure of the shift. An online cash register correction check is issued when the seller needs to correct an error. If the check has not yet been punched at the time of returning the goods and the purchase is in the process of being processed, the cashier can make an adjustment or cancel the check and continue working. An already corrected check will be transferred to the fiscal data operator, and through him to the Federal Tax Service. If the check has already been punched and you need to make a return, you will need to issue a correction check (the so-called return of receipt). Such a check is also a fiscal document, and data about it is transmitted to the tax authorities in the same way as data about a regular check. If the buyer returned the goods not on the day of purchase, the buyer must pay the cost of the returned goods and issue a regular cash receipt with the sign “return of receipt”, and the money can be returned from the cash drawer of the online cash register. That is why it is important to take into account all the difficulties that cash register users encounter in practice in order to avoid liability for violation of cash discipline and the procedure for conducting cash transactions. Let us consider in detail what liability organizations and individual entrepreneurs can bear in this case.

Responsibility for non-use of CCP in calculations

Failure to use CCT in cases established by the legislation of the Russian Federation entails a fine (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation): - on officials (IP) - in the amount of 1/4 to 1/2 of the settlement amount without the use of CCT, but not less than 10,000 rub.; - for an organization - in the amount of 3/4 to one of the calculation amounts without using cash registers, but not less than 30,000 rubles. For small and medium-sized businesses, an administrative fine is replaced with a warning if their non-use of cash registers is discovered for the first time (part 1 of article 4.1.1, part 2 of article 3.4 of the Code of Administrative Offenses of the Russian Federation). The use of a cash register after July 1, 2022 without a fiscal accumulator, including one unilaterally deregistered by the tax authority, is considered as non-use of a cash register (Letter of the Federal Tax Service of Russia dated January 31, 2017 No. ED-4-20/1602). Repeated violation (non-use of cash register), if the amount of settlements without the use of cash register was, among other things, a total of 1,000,000 rubles. and more, entails (part 3 of article 14.5 of the Code of Administrative Offenses of the Russian Federation): - disqualification of officials for a period of 1 to 2 years; — administrative suspension of activities for up to 90 days in relation to individual entrepreneurs and organizations. The use of a cash register that does not meet the established requirements, or the use of a cash register in violation of the procedure for its registration, the terms and conditions of re-registration, as well as the procedure and conditions for its use entails (Part 4 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation): - on officials (IP) - warning or administrative fine in the amount of 1,500 rubles. up to 3,000 rubles; - organization - warning or administrative fine in the amount of 5,000 rubles. up to 10,000 rub. Organizations and individual entrepreneurs must, at the request of the Federal Tax Service, provide information and documents related to the use of cash register systems (clauses 2, 4, article 5 of the Law on the application of cash register systems). Their failure to submit, as well as submission in violation of the established deadlines, entails (Part 5 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation): - for officials (IP) - a warning or an administrative fine in the amount of 1,500 rubles. up to 3,000 rubles; - organization - warning or administrative fine in the amount of 5,000 rubles. up to 10,000 rub. Failure to issue a cash receipt or BSO to a buyer (client) or failure to send these documents in electronic form to the buyer (client) at his request entails (Part 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation): - for officials (IP) - a warning or an administrative fine in the amount of 2 000 rub.; - organization - warning or administrative fine in the amount of 10,000 rubles. A fine for non-receipt (incomplete receipt) of cash to the cash desk can be imposed: - on officials (IP) - in the amount of 4,000 to 5,000 rubles; - for organizations - in the amount of 40,000 to 50,000 rubles. (clause 1 of article 15.1 of the Code of Administrative Offenses of the Russian Federation). The cashier is not an official who may be subject to a fine, since he does not perform organizational, administrative or administrative functions. A fine can be imposed, for example, on the chief accountant or the head of an organization (note to Article 2.4 of the Code of Administrative Offenses of the Russian Federation).

*** As we see, tax authorities have tightened control over the use of cash registers. Almost all companies and individual entrepreneurs are required to use online cash registers from July 1, 2022. Only a few received a deferment until 07/01/2019. Even in the case when the buyer pays with an online store by bank transfer or using an electronic wallet, it is necessary to use cash register systems from July 1, 2018 (Part 9 of Article 7 of the Federal Law of July 3, 2016 No. 290-FZ, letters from the Ministry of Finance of Russia dated 02/02/2018 No. 03-01-15/6180, dated 08/15/2017 No. 03-01-15/52356). We recommend that sellers responsibly comply with the Law on CCP No. 54-FZ.