Fines for violations of the use of online cash registers in 2022

The requirements for installing online cash registers affected all areas of business activity: trade, services and catering. The Tax Service has the right to take administrative measures against entities that ignore this requirement: impose penalties and terminate their activities. An offense is the absence of cash registers, failure to provide fiscal documents and incorrect use of cash registers. The basis for imposing a penalty may be complaints from customers who purchased goods without a receipt. But to do this, you will have to prove that the products were sold without a cash register. What fine will you have to pay if you work without an online cash register, how to prevent violations and avoid penalties, read the article.

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Who does not face a fine for not having an online cash register?

The massive transition of business to cash registers was carried out in stages. Many categories of entrepreneurs were granted deferments and a moratorium was introduced on fines for the lack of online cash registers. Federal Law No. 129, which entered into force in 2022, gave another (this time the last) relief to “private traders” operating alone:

providing services: massage, cosmetology, transportation, etc.;
performing work: auto repair, installation of equipment, etc.;
selling homemade products: accessories, jewelry, baked goods, etc.

If an individual entrepreneur hires at least one employee, the benefit will no longer apply to him, and he will be obliged to make payments through the cash register. The same applies to entrepreneurs who, in addition to handmade products, sell goods from other manufacturers. Otherwise, tax authorities may impose a fine on individual entrepreneurs for trading without an online cash register. The deferment was given until July 1, 2022 - after this date, the listed categories are required to use cash register equipment on an equal basis with other businessmen.

Art. 2 of Federal Law No. 54 identifies a group of entities that are completely exempt from the obligation to conduct settlements through cash register systems. Fines for not having an online cash register do not apply to them either. The category of “beneficiaries” includes entrepreneurs:

shoe repairers;
those selling ice cream from a stall;
selling kvass from a tanker truck;
selling church goods;
providing nanny and nurse services;
trading at fairs;
persons renting out their apartment, etc.

Stores operating in hard-to-reach areas can trade without cash registers, but at the consumer’s request they are required to provide any document confirming the purchase (handwritten receipts are acceptable).

Organizations operating in places where there is no Internet can use cash registers without sending checks to the fiscal data operator (OFD), subject to the issuance of BSO. They are subject to the same fines for non-compliance with 54-FZ as for all other entities.

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How to avoid a fine for not having a cash register

If an entrepreneur has already violated 54-FZ, for example, by not sending OFD checks, he can legally protect himself from sanctions. To do this, he must submit a statement of violation to the Federal Tax Service and justify its reason, attaching supporting certificates, for example, from the management company about a power outage.

A fine for trading without an online cash register can be avoided if you issue a correction check with the “receipt” sign for each payment without a cash register. The application must substantiate the reason for the violation and attach all correction checks to it. If you send the application on time (until the Federal Tax Service has detected non-compliance with the standards), sanctions are not applied, as indicated in the Federal Tax Service letter No. ED-4-20/24899.

The pandemic situation forced the government to reconsider the procedure for conducting control and supervisory inspections. Thus, in relation to individual entrepreneurs and legal entities in 2022, the inspection can be carried out remotely (via audio and video communication). However, an inspection visit is also possible.

All this does not relieve businessmen from responsibility. Each offense committed before December 31, 2022 has a statute of limitations of 1 year. If in 2022 the tax service reveals that in 2020 the store was trading without a cash register, it has the right to impose a fine for the lack of a cash register retroactively.

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Penalty for missing items on a check in 2022

Nomenclature (product name) is a mandatory check detail for companies selling excisable products, as well as for organizations and individual entrepreneurs on OSNO. Since February 2022, this requirement has also affected entrepreneurs under special regimes: simplified tax system, PSN, unified agricultural tax. If previously a hairdresser could provide a receipt only with the price of the service, now they must also indicate the name (“haircut 400 rubles”).

Retail outlets with a small number of items can enter items manually and use budget push-button cash registers. If there are more than 100–200 items in the assortment, the use of “autonomous” products becomes problematic. In this situation, there are two solutions: download the directory completely before 02/01/2021 or purchase a smart terminal. In the second case, it is convenient to download product names via a cloud service, and the number of positions can reach several thousand. From the specified date for the absence of items, the following amount is charged:

1,500–3,000 rub. — officials (DL);
5,000–10,000 rub. — Individual entrepreneurs and organizations.

A printed document without nomenclature is considered invalid.

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.

What is the fine for not having a cash register?

If entrepreneurs or companies required to record sales through the cash register do not comply with this requirement and continue to conceal revenue, the Federal Tax Service has the right to apply a fine to them for failure to use cash registers:

for individual entrepreneurs and self-employed persons - up to half of the unaccounted profit, but not less than 10 thousand rubles;
for organizations - up to 100% of the amount of unaccounted sales, but not less than 30 thousand rubles.

In case of a repeated offense with unaccounted revenue of more than 1 million rubles, the entrepreneur faces tougher sanctions:

for authorized persons - disqualification for up to 2 years;
for individual entrepreneurs and enterprises - a ban on conducting activities for up to 3 months.

Let's look at the use of sanctions using a specific example. A cosmetics store registered as an LLC sells products without cash registers. Over the entire period of activity, cosmetics worth 500,000 rubles were sold. If a violation is detected, the Federal Tax Service inspector may impose a fine on the LLC for operating without a cash register in the amount of up to half a million rubles. If the store does not supply a cash register, the next violation may result in the business being suspended for 90 days. The fine for the absence of a cash register for individual entrepreneurs will be no more than 250,000 rubles. Sanctions apply even if the cash register is already registered with the Federal Tax Service, but for some reason is not used in trade.

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Possible actions in case of non-issuance of a check

Despite the fact that legal requirements do not establish the need for the buyer to have a cash receipt (as well as other payment documents) in the event of a claim regarding the quality of the goods (or services) purchased by him, in practice the absence of a receipt can significantly complicate the procedure for return, exchange or presentation of other justified claims.

Preventive measures

If, at the time of making a purchase, the seller, who is obliged to use a cash register in his business, for any reason refuses to issue a cash register or sales receipt, this fact should be recorded in any possible way. The easiest way is to enlist the support of witnesses to the seller’s unlawful actions (for example, by exchanging phone numbers).

You should also leave a corresponding entry in the book of complaints and suggestions. The record can be photographed (for example, on a phone) in case it is possibly destroyed by the store’s employees. In this case, it is advisable to photograph not only the record, but also, for example, the cover of a book next to the purchased product, yourself with a book in your hands against the background of the cash register, etc.

The buyer has the right to send relevant complaints to the territorial offices of the tax inspectorate and/or Rospotrebnadzor.

At the same time, the procedure for sending such complaints is generally similar to the template below (with amendments to addressees and requirements). You can also leave a complaint online – through an electronic form on the websites of the designated government agencies.

The maximum period for consideration of such complaints does not exceed thirty days from the date of receipt . Upon consideration of a complaint by employees of the responsible body, an unscheduled inspection may be carried out, the result of which (subject to the establishment of a violation) will be the issuance of a warning or an administrative fine to the business entity for cases of a single or multiple violation, respectively.

Procedure

In the event that a cash receipt has not been issued and the purchased product must be returned for any reason (provided the situation meets the legally established criteria), but the seller refuses to return the money or take other necessary actions based on the lack of a receipt, the buyer’s actions must be combined from the following stages.

Making a claim

First of all, measures should be taken to resolve the situation out of court. To do this, it is advisable to put forward in writing the requirements appropriate to the situation to the responsible business entity.

The claim is drawn up in a conditionally free form (by hand or electronically), and its text must reflect the following information:

addressee: legal form and name of the business entity (seller), legal address, position and full name of the manager;
applicant: full name, address and contact details of the buyer;
detailed description of: the circumstances of the purchase (date, time, place and address); purchased product (model, article, price); the nature of the identified deficiency (defects, inconsistency of characteristics, etc.); circumstances that prevented the receipt of a cash receipt (with the designation of the position and full name of the person responsible for non-issuance);
reference to witness testimony or other (direct or indirect) evidence of the seller committing illegal actions in this situation;
essence of the complaint: the seller’s refusal to carry out the procedure prescribed by law (return, repair or exchange of goods) without a cash receipt;
requirements: implementation of a procedure appropriate to the circumstances within the period established by law; timely notification of the applicant upon consideration of this claim;
notification of an economic entity about the filing of an appropriate lawsuit in case of ignoring or refusing to comply with the specified requirements after the expiration of the period established by law;
list of attachments: testimony of witnesses and/or other available materials;
applicant's signature and date of filing.

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.

Fine for not using an online cash register

For non-use of cash registers you can be fined under Part 2 of Art. 14.5 Code of Administrative Offences:

Individual entrepreneurs and officials - in the amount of ¼ to 1/2 of the amount of the payment made without a cash register. But the fine cannot be less than 10 thousand rubles.
Legal entities - from ¾ to one size of the settlement amount without using a cash register. The fine cannot be less than 30 thousand rubles.

Romashka LLC opened a clothing store in the center of Lipetsk. We started working without a cash register, although we should have immediately used cash registers. Before the tax audit, they managed to clear three checks totaling 160 thousand rubles. The company was fined ¾ of the amount - 120 thousand rubles.

If this violation was committed again, and the total settlement amount was 1 million rubles or more, they will be punished under Part 3 of Art. 14.5 Code of Administrative Offenses of the Russian Federation:

Officials are disqualified for a period of one to two years.
The activities of individual entrepreneurs and legal entities will be suspended for up to 90 days.

At the same time, companies and individual entrepreneurs that are classified as small and medium-sized businesses can replace the fine with a warning. This can be done if the violation was committed for the first time, and there was no threat to the life and health of citizens, emergency situations, property damage and other conditions under Part 2 of Art. 3.4 Code of Administrative Offences.

Penalty for not posting money to the cash register

The movement of cash in an organization is regulated by the instructions of the Central Bank of Russia No. 3210-U (03/11/2014) - any deviation from the norm is subject to administrative liability in accordance with Part 1 of Art. 15.1 Code of Administrative Offenses of the Russian Federation. Fine for exceeding the cash register limit in 2021 (thousand rubles):

DL and private owners - 4-5;
enterprises - 40-50.

The same sanctions apply to other violations of cash discipline:

wasted cash;
“cash” payments in excess of the limit (in 2022 it remained unchanged - 100 thousand rubles);
failure to receive money to the cash register.

To avoid a fine for failure to comply with the cash limit, it is enough to meet 5 basic conditions:

Appoint an employee responsible for the cash balance.
Ensure the safety of cash and documents. It is recommended to use an automatic cash drawer for this.
Determine the maximum allowable cash balance in the cash register. This value is calculated individually for each specific organization - based on the volume of cash receipts or cash disbursement. The surplus must be deposited into the business bank account. The balance can only exceed the limit on paydays.
Reflect transactions with incoming and outgoing orders.
Spend income only on permitted purposes (the list of allowable expenses is determined in the instructions of the Central Bank No. 5348-U dated 12/09/2019).

Administrative penalties have a statute of limitations of 2 months. That is, a fine for failure to receive funds to the cash register, recorded on September 15, can be collected only until November 15.

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Informing tax authorities about adjustments

Taxpayers are required to transfer information and documents to the Federal Tax Service offices in electronic form through cash register offices in accordance with the legislation on the use of cash register equipment (Article 5 of Federal Law No. 54).

But legislative norms do not contain obligations for cash register users to inform the tax authority about self-made adjustments to fiscal data. All fiscal documents, including adjustments, are subject to transfer to the tax structure through a special fiscal data operator (Article 1 of Federal Law No. 54). In this way, the tax authority accumulates information about all corrections made to the online cash register.

Attention! The taxpayer is exempt from liability for violations in the area of using cash registers (Federal Law No. 290, 07/03/2016) if he voluntarily notified the Federal Tax Service about the use of a cash register that does not meet the established requirements, or about violation of the terms and procedure for registration/re-registration/application of cash registers established by Federal Law No. 54. Simultaneously with notifying the tax authorities, the organization must provide confirmation that the alleged violation has been eliminated (before a decision on an administrative offense is issued).

How the fine for not using an online cash register will change in 2021

In the current 2022, Federal Law No. 54 is expected to be repealed and sanctions for non-use of cash registers will be tightened. The rules for operating cash registers are planned to be transferred to the Tax Code. The bill was developed by the Ministry of Finance and is currently under consideration. If adopted, the law will come into force on 01/01/2021. Then among the most significant changes that await businessmen in the near future will be the following:

tax authorities will conduct operational audits of revenue accounting for CCP;
electronic checks can be created in your personal account on the Federal Tax Service website;
a new term “fixation of settlements” will be introduced instead of “application of cash register systems”.

Sanctions for non-compliance with requirements when working with cash registers will be transferred from the Code of Administrative Offenses to the Tax Code of the Russian Federation. For some offenses, the amount of penalties will be adjusted. What fine will you have to pay for not having an online cash register in 2022?

for individual entrepreneurs - 50% of turnover without cash register, but not less than 10,000 rubles;
for an organization - the entire amount of the transaction, but not less than 30 thousand rubles.

What fine will be charged for the absence of a cash register that meets the requirements of the Tax Code of the Russian Federation (recording of payments in violation of the requirements):

for private entrepreneurs - 3,000 rubles. (no minimum threshold has been established);
per enterprise - 10,000 rubles.

For failure to issue a cash receipt, the penalties will not change. Failure to provide documents at the request of the Federal Tax Service is fraught with penalties:

for individual entrepreneurs - 3,000 rubles;
for legal entities - 10,000 rubles.

It is planned to supplement the Code of Administrative Offenses of the Russian Federation with new articles establishing administrative liability in the form of a monetary penalty (thousand rubles):

Offense	For individual entrepreneurs	For legal entities
Recording imaginary and feigned calculations	50% of the transaction amount, but not less than 10	Full sale amount, but not less than 30
Absence of the name of the product to be marked on the receipt	50	100
Failure to provide (or untimely sending) FD to the tax authority	100	200

Imaginary transactions are understood as operations that were carried out “for show,” for example, to eliminate a cash gap. In addition to monetary penalties, the Ministry of Finance proposed applying additional restrictions to violators:

suspension of transactions on bank accounts;
restricting access to the website, social networks and blogs - for companies selling goods on the Internet;
ban on trade through stationary retail outlets.

Sanctions in the form of a warning may remain only for small businesses. In case of a primary violation, they will be able to avoid a fine for trading without a cash register if they first send a petition to the Federal Tax Service.

Refund if a document is entered incorrectly at the online checkout

Using the online cash register, return transactions are processed:

If a violation is detected before the shift of the cashier on duty is completed (before the summary Z-report is completed) using a return check. The completed document for the return of receipts along with the Z-report containing indicators of the enterprise’s revenue for the day or day (24 hours) of work is sent by the operator to the tax structure department. The transmitted report contains an explanation indicating the original erroneous document; as a result, the amount indicated in the document is subject to deduction from the total revenue for the day.
When returning money not on the day of purchase of the product, but within 14 days from the date of purchase, in accordance with the law on the protection of consumer rights, when the cashier on duty issues a cash order for expenses (RKO) and issues money from the main cash register. First, the cashier accepts from the buyer the application he has drawn up outlining the problem and checks the compliance of the passport data specified in the application with the document presented by the citizen.

For your information! A return receipt can only be issued on the day of purchase when a new model of cash register is used. For all return options, it is recommended to draw up a statement on the return of funds (similar to the KM-3 form on the return of money to customers for unused or erroneously punched cash register receipts), which, together with erroneous cash register receipts (glued to a blank paper sheet), an explanation and documents for Z- The report is sent to the company's accounting department.

Form KM-3 can be compiled only in the form approved by the Resolution of the State Statistics Committee of the Russian Federation (No. 132, December 25, 1998). The enterprise has the right to develop another document for processing a refund, but the use of KM-3 will not be a violation, despite the optionality of the form (letter of the Ministry of Finance of the Russian Federation No. 03-01-15/54413, 09.16.2016).

If the buyer paid for the purchased goods using a payment card, then the funds are also returned in cashless form to the card (CBR instructions No. 3073, 10/07/2013). When transferring money not on the day of purchase, the buyer must fill out an application and present his own passport, and the cashier returns the funds and transfers a package of documents to the accounting department (act, explanation, Z-report).

Attention! Failure to eliminate violations related to the return of money at the online cash register entails the application of sanctions against the enterprise under the Code of Administrative Offenses of the Russian Federation (Article 14).