Purchase cash register Today the matter is not only costly, but also troublesome. You need to purchase an expensive modern device that meets the requirements of the 2016 legislation, register it properly, and enter into an agreement with a service organization. Not every aspiring entrepreneur can afford such expenses. However, the liability for non-use of cash register equipment provided for by law is very serious.

An individual entrepreneur very often chooses a business area such as a beauty salon, hairdresser, cafe, car service center, hostel or mini-hotel, taxi or other type of service for the population. It is reasonable that a business owner might ask whether it is possible to carry out entrepreneurial activity with accepting cash from the population without a cash register or the device must be purchased in any case. And if this option is possible, then under what conditions and who can work without a cash register.

There are several options when an individual entrepreneur and legal entities have the right not to use cash register systems to accept payments. It depends on the tax regime applied by the entrepreneur or organization, the type of work performed, the area where the work takes place.

On UTII and Patent

To date, all UTII payers are exempt from the mandatory use of cash registers. Using a cash register is a right of such taxpayers, not an obligation. The list of types of businesses where UTII is applied is approved at the regional level. That is, a situation is possible when, for example, a beauty salon, cafe or restaurant in one city will be considered an object of UTII taxation, but not in another.

In Moscow, UTII is subject to the following types business:

• Retail. That is, this is all trade in stores, pavilions, shopping centers. Where cash is accepted and bank cards among the population.
• Catering. These are cafes and restaurants. In Moscow there is no need to install a cash register there.
• Household and veterinary services. Under such services except veterinary clinics There are hairdressing and beauty salons, ateliers and workshops.
• Providing car wash and car service services.
• Advertising activity.
• Services for leasing land and retail spaces.
• Providing services to help the population live. These are hotels, hostels, hostels.
• Services for the transportation of passengers and goods by road. This may include both entrepreneurs transporting multi-ton cargo and taxi companies. Taxis work much more often with the population, however, installing a cash register in a taxi can be very problematic.
• Parking services.

Taxpayers on a patent are similarly exempt from the need to use cash registers. The list of areas of activity where a patent can be used is also established at the regional level, the only caveat is that this applies only to individual entrepreneurs. Organizations do not have the right to apply such a taxation system, and, therefore, will not be able to avoid the need to use cash registers using it.

In Moscow, the list of types of businesses where individual entrepreneurs have the right to apply a patent is quite wide. These include car services, taxi services, beauty salons and salons, hairdressers and a very wide range of activities. The only caveat is that the number of employees working for an individual entrepreneur should not exceed 15 people for each type of activity for which a patent has been obtained.

Those entrepreneurs and organizations that do not use cash registers due to UTII taxation need to carefully monitor changes in legislation in this area, since in 2016 it is planned to adopt a law depriving them of the right not to use cash registers.

On simplified and basic taxation systems

The simplified tax system does not have such advantages as the ability not to use cash registers in work. However, these entrepreneurs and organizations also have the opportunity in some situations not to use this technique.

• First of all, this is an activity to provide a wide variety of services to the population, subject to the mandatory use of BSO. Such services may include private transportation and taxi companies, beauty salons and salons, hairdressers, hotels, cafes and restaurants, car service centers and car washes, and others. Instead of cash register checks, the population should be issued BSOs of the standard accepted by the organization. For example, tickets, travel checks, receipts, vouchers, vouchers. In a taxi, this is the meter receipt.
• Carrying out activities in remote and hard-to-reach areas. For example, pharmacies, cafes and hotels in populated areas that are objectively difficult to get to. Pharmacies that are located on the basis of paramedic and midwife stations, and cafes in places of rotational work or global construction sites. In such situations, accepting money from the public is possible using the provided sales receipt or a copy of the receipt. They are issued upon request, that is, their issuance is not mandatory.

Individual entrepreneurs and organizations on OSNO, in the case of carrying out a number of activities, also have the opportunity to avoid those cases when the use of cash register is necessary.

These types include:

• Retail trade in periodical literature (newspapers and magazines). The right to not use cash registers arises when the income from such a sale exceeds 50% of the total income of the organization or entrepreneur.
• Sales of travel tickets, tickets for cultural and entertainment events. Sale lottery tickets and securities. When carrying out such activities, a cash register is not needed.
• School-based cafes for meals for schoolchildren and teachers.
• Trade at fairs and exhibitions. This can be not only direct trade, but also the sale of services within these buildings, for example, beauty salons.
• Trade in kiosks with or without ice cream alcoholic drinks, trade from tanks and carry-out. For all these activities, a cash register is not needed.
• Sale of religious objects and provision of services in this area.

As can be seen from the above, the use of a simplified and basic taxation system is also not an absolute ban on the lack of cash register equipment.

When purchasing a cash register cannot be avoided

Despite the fairly extensive list of activities when it is possible not to use cash registers, there are still those who absolutely need a cash register.

Such moments include:

• In cities in retail network The sale of alcoholic products without the use of cash registers is prohibited. That is, if alcohol is sold to the population, a cash register is required and a cash register receipt must be punched for each such purchase. In case of violations, the entrepreneur or organization faces significant fines, and even the risk of complete suspension of activities. In addition, from 2016, in the case of such an implementation, the cash register must be of a new generation. Connected to the Internet and transmitting in real time all sales directly to the Federal Tax Service server.
• All cases not covered by the above exceptions. Despite the fact that the law provides for a number of exceptions when the use of cash registers is not necessary, they still do not cease to be exceptions. In all other situations, a cash register is required, because failure to clear a cash register receipt when accepting cash from the public is gross violation current legislation in the field of regulation of cash discipline.

In 2016, it is planned to consider a bill that would abolish the ability of UTII payers not to use cash register equipment. Hundreds of thousands of organizations and entrepreneurs will be required to purchase and use cash register systems in their work. The introduction of such a law was planned for the beginning of 2016, but its consideration was repeatedly postponed and is now expected to be adopted in 2016. All enterprises on UTII throughout 2016 need to carefully monitor changes in legislation in the field of cash discipline, laws that have come into force and regulations. And if the law is adopted, they need to purchase and install cash registers as soon as possible.

As for the use of cash registers, the law regarding them came into force in 2019 new law. These changes will be aimed at the work of those entrepreneurs whose activities can take place without the use of cash registers. Next, we will look at these innovations in more detail and try to answer the most main question: Can an LLC operate without a cash register?

Do you need a cash register for an LLC or simplified tax system if registration has already taken place in 2019?

Based on the new law “On the use of cash registers”, which will be considered next year, entrepreneurs working under UTII, simplified tax system, as well as a patent, can switch to cash registers in a mandatory mode. Despite this, many experts who work at the Ministry of Economic Development believe that such requirements are a little unnecessary. But on this moment It is not yet known whether such a decision will be made on this issue.

Regardless of how your enterprise is registered, whether it is an LLC, individual entrepreneur or OJSC, the leading role in this matter is decided by the type of activity.

Let's look at those individuals for whom equipping their workplace with cash registers is considered mandatory:

1. Entrepreneurs who work on UTII and provide services for other companies.
2. Entrepreneurs operating under the simplified tax system, namely the simplified taxation system. But it is worth considering the fact that if cash payment is not necessary, then the presence of a cash register is necessary.
3. The category of entrepreneurs that operates under the patent system is not required to work using a cash register.

There are also other exceptions to this law. Let us now consider the categories that will not be affected by these changes.

1. These are primarily those entrepreneurs whose activities are carried out in open, specially designated areas. These include markets, fairs, exhibition complexes and other similar places. One of mandatory conditions is considered to be trade in non-food products. Using an example, it will look like this - your type of activity is trading women's clothing On the market. With this type of trade, you can sell your goods without breaking the law. If there are special premises nearby intended for the preservation and display of goods, then you will receive a ban on sale. Such premises include shops, tents, kiosks, premises in the form of containers, markets and other similar places. If, however, sales are carried out in them, then the presence of a cash register is considered mandatory.
2. These include those who sell soft drinks, as well as ice cream, which is produced at kiosks.
3. Businessmen who sell products in small retail, namely sell food and non-food products that do not require special conditions for your storage. Usually this is the sale of such goods from trays, baskets and hand carts.
4. Persons who sell products from tanks for bottling. This is the sale of beer, kvass, milk or live fish.
5. These could also be dealers in newspapers, lottery tickets, coupons or securities.
6. This category also includes sellers of various products produced in train cars and electric trains.
7. Sellers of religious products also have the right not to use cash registers. Such goods include icons, crosses, candles, and religious literature.
8. Those who sell postal products in special post offices.
9. Services related to the collection of glassware and waste, except scrap metal.
10. Those who provide a variety of religious services, namely, perform baptisms or weddings in a church, and whose services cost a certain amount of money. In this case, the presence of cash register equipment is not considered mandatory.
11. Entrepreneurs working in the car service industry can also carry out their activities without a cash register.
12. These include the tourism and beauty industry; they may not issue checks, but for reporting purposes they must maintain strict reporting forms.

Pros of using a cash register for an LLC, even if it is not required by law

Please be advised that you can use a receipt printing machine instead of a cash register.

But in order to make the right decision on whether your business needs a cash register, you should think it over carefully and carefully weigh the pros and cons.

Let's look at the main advantages of using a cash register for an LLC:

• a significant relief in summing up the work done. Thus, you can clearly monitor how sales are progressing and funds are received for a specific period of interest to you;
• the inventory process is facilitated;
• it becomes possible to issue checks that set out full information about the company, its employees and the goods sold;
• if you have receipts, the company can conduct various promotions, discounts, sell out gift coupons for a particular product, and much more;
• the presence of receipts helps to analyze the client base, distinguishing those who are regular and those who are not;
• It becomes possible to pay by bank card;
• the risks of abuse of duties by service personnel are reduced;
• the cash register itself can be connected to electronic scales, a personal computer, a printer and other similar equipment;
• requirements for personnel selection are minimized;
• the use of a cash register allows you to speed up the process of customer service, as it eliminates the need to fill out receipts manually;
• with the use of cash register equipment, the quality of the services provided improves, and the business itself begins to develop at an accelerated pace;
• The device does not require large financial costs. As noted by experts, the monthly cost of operating and maintaining a cash register does not exceed 50 rubles.

But despite all the above advantages, the most important of them is the trust of their customers, which is very important. And for the buyer, the presence of a receipt is a certain guarantee that he will not be deceived, and that the goods can be exchanged or returned if necessary.

Fines for incorrect or non-use of cash registers

If the rules for using a cash register are violated or if there is no cash register, the tax authorities have the right to impose a fine. Such cases include:

• the entrepreneur, carrying out activities that require the presence of a cash register, does not use it;
• a device is used that has not been registered with the tax authorities;
• a cash register is used in a non-fiscal mode;
• during the sale, the cashier does not provide the client with a receipt or does not punch it at all;
• the presence of a counterfeit device (to avoid this, cash register equipment must be purchased in specialized stores or directly at the factory where they are produced);
• checks are issued without the required text or the information on it is not true;
• lack of necessary documentation for this device.

When equipping a new trading enterprise, the question arises about choosing equipment that will record the fact of receipt or return of money. Such equipment includes cash registers and fiscal recorders.

The general name for them is KKM - cash register machines (or KKT - cash register equipment). They are equipped with means for storing information - fiscal memory and EKLZ (electronic control tape protected).

When choosing cash register equipment for your business, you need to make sure that the chosen model is suitable for the area of ​​your business (trade, catering, service provision). This information can be found from the State Register of CCPs.

All models of cash register equipment perform basic operations - recording the fact of sale and printing a receipt. What to choose: cash registers or fiscal recorder? After all, these devices differ not only in appearance, but also in their capabilities.

A cash register consists of a screen, a keyboard and a printing device. It can be used independently, without connecting to a PC. The receipt is printed based on the data entered by the cashier from the cash register keyboard.

The choice of cash registers is very wide: they differ in size, printing speed, receipt tape width, application conditions, etc. Some models have additional features:

• built-in battery;
• the ability to connect additional equipment (printer, scanner, PC);
• keeping records by type of product;
• setting a password for each cashier, etc.

The advantage of a cash register is that it can be used independently, without connecting to a computer. This is convenient for small retail outlets with a limited range of goods or services.

Fiscal registrar device

Fiscal registrars (FR) according to appearance similar to - they do not have a screen or keyboard. The fiscal registrar is designed for accurate and complete accounting of sales, printing receipts and reports. It is equipped with fiscal memory and operates under the control of a computer system, receiving data via a special communication channel.

Fiscal registrars differ in the volume of fiscal memory, type and speed of printing, the width of the receipt tapes used, and the range of functionality.

The main advantages of a fiscal registrar, compared to cash registers, are:

• unlimited memory for entering any number of product names (depending on the FR model);
• visual control of product information on the computer screen before breaking a receipt;
• the ability to correct product information and add new items during the day without interrupting the cash register;
• comprehensive information about the availability of goods in the warehouse, sold and expired goods;
• printing not only checks, but also other documents;
• keeping records in the warehouse, etc.

Fiscal registrars and EGAIS

According to the new rules for trade in alcoholic beverages, which come into force in 2016, fiscal registrars used must print QR codes on receipts. In this case, it is not necessary to buy a new RF; you can upgrade the existing one.

Equipment manufacturers have released kits equipped with detailed instructions. For some models of fiscal recorders, it is enough to use the developed drivers; other models will have to be reprogrammed.

For questions regarding modernization and modification of your existing fiscal registrar, you can contact the specialists of the Polysystems company.

Connecting a 1C fiscal registrar

To create a full-fledged automated trading enterprise management system, an appropriate one is used, which must be installed on the computer and connected to it with the necessary trading equipment.

To connect the fiscal registrar to 1C, you will need drivers with which the fiscal registrar is tested. Then it connects to 1C using the menu: Service – Trade equipment – ​​Connecting and setting up trade equipment. Select the Fiscal Registrars tab and the model of your financial institution.

After setting up users and setting parameters, click the Check button. If everything is done correctly, a message will appear indicating that the equipment is configured correctly.

If you are not sure about own strength, then to connect commercial equipment to 1C it is better to use the help of specialists.

Fiscal registrar's check

After successfully connecting the fiscal registrar, the input parameters are filled in in the 1C configuration module. To print a check, three tables are sent to the financial institution:

• product table;
• payment table;
• table of general parameters.

The table of goods contains the following parameters, which are displayed on the receipt:

• Name;
• barcode;
• vendor code;
• department number;
• price without discount;
• quantity;
• name, percentage and amount of the discount;
• discounted amount.

The receipt may also indicate the percentage and amount of two different taxes for each item of goods. The payment table displays amounts grouped by type of payment - cash/non-cash.

The table of general parameters controls the printing of the check and recording of the total amounts in the fiscal memory, including in the printing of the check the date and document number, the cashier's name and password, the check header and footer texts, and the check template number.

An online cash register is a device that issues a cash receipt and transmits information about the sale to the tax office via the Internet. Since the middle of last year, most retailers have switched to such equipment. In 2018, further changes were made to the law on the use of cash register systems.

Cash register and tax regimes

The new procedure for using online cash register systems in 2018 for different categories of taxpayers accepting payment in cash and by card depends on the tax regime of the seller.

Until 2017, many entrepreneurs and organizations could operate without cash registers. When paying for services to the population, instead of a check, they issued (a strict reporting form). In addition, all traders on and PSN had the right to accept payment for goods without any documents. Only if the buyer requested a sales receipt was issued to him.

The reason for such relaxations is that PSN and UTII for tax purposes take into account:

• potential annual income for PSN;
• income that is imputed (i.e. assumed) for payers of the single tax on imputed income (UTII).

But on simplified system taxation, as well as on OSNO and Unified Agricultural Tax, indicators of actually received income are used to calculate the tax base. No more was required from old-style cash registers; information on sales volumes was recorded in the EKLZ (electronic control tape).

The use of cash register systems for processing cash payments for UTII in 2018, as well as for individual entrepreneurs with a patent, depends on whether they have employees. If there are workers in the trade or catering industry, then new cash desks for these modes are needed from July 1, 2018. Moreover, real income on UTII and PSN will still not be taken into account when calculating taxes. New cash registers for these special regimes are being introduced in order to ensure consumer rights.

Although more businessmen are now using new cash registers, there are still situations when cash registers do not need to be used for cash payments. This limited list is given in Article 2 of the Law of May 22, 2003 No. 54-FZ on the use of cash register equipment. Among them:

• sale of newspapers, magazines and related products in specialized kiosks;
• sale of tickets in public transport;
• trade from tanks in kvass, milk, vegetable oil, live fish, kerosene;
• sale of seasonal vegetables, fruits, melons;
• peddling trade of certain goods;
• sale of medicines in rural pharmacies, etc.

With regard to trading in markets, the requirements have been tightened - both for trading places and categories of goods. Thus, the Government has developed non-food products that cannot be sold in markets without cash registers. Regardless of the type of retail outlet, you will have to use cash register systems when selling clothing, leather goods, furniture, wooden products, carpets, rubber and plastic products and other things (17 product groups in total).

Order No. 616 of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 allows the use of old cash register models in populated areas with a population of up to 10,000 people instead of online cash registers.

An important innovation for online stores - from July 1, 2018, it will be necessary to use cash registers in cases of online payment by card or through services such as Yandex Cashier. The buyer receives only an electronic receipt. Previously there was no such requirement. For online fiscalization, you can use the Yandex.Checkout solution with a partner cash register or your own option, for example, sending checks using a CMS or CRM system. Yandex.Checkout will transmit information about orders and payments to your cash register and inform the store about successful payment and receipt registration.

If you provide remote services/sell goods and have not yet connected Yandex.Checkout, we advise you to do so right now. Today, this is the payment service most adapted to the new law. By submitting a request using the button below, you will receive 3 months of service on a premium tariff with a minimum percentage (the connection itself is free):

When to switch to a new cash register

The timing of the transition to online cash registers depends on the taxation regime and the type of activity. Let us remind you that those who trade on the simplified tax system, OSNO and unified agricultural tax have been using online cash registers since mid-2017. If you are engaged in trade or catering on UTII and PSN and at the same time have employees, you need a cash register from July 1, 2018. If there are no employees in these modes, that is, you trade or provide catering services yourself, then the deadline for switching to cash registers is July 1, 2019.

During the same period - from July 1, 2019 - everyone who provides services to the public under any taxation regime must switch to online cash registers with the issuance of a printed strict reporting form. For clarity, we present the features of using CCP in the table.

Requirements for the online cash register

What is an online cash register? The simplest explanation is a cash register that operates online, i.e. connected to the Internet. Information about the purchase is transmitted to the fiscal data operator, who sends confirmation that the information has been accepted, and the receipt is assigned a fiscal attribute.

New cash registers must meet the requirements given in Article 4 of Law No. 54-FZ.

• have a case with a serial number;
• there must be a real time clock inside the case;
• have a device for printing fiscal documents (internal or external);
• provide the ability to install a fiscal drive inside the case;
• transfer data to a fiscal drive installed inside the case;
• ensure the formation of fiscal documents in electronic form and their transfer to the operator immediately after entering the data into the fiscal drive;
• ensure printing of fiscal documents with a two-dimensional bar code (QR code no less than 20 x 20 mm in size);
• receive confirmation from the operator of receipt of data or information about the absence of such confirmation.

In addition, separate requirements are established for the fiscal drive itself (Article 4.1 of Law No. 54-FZ), which must:

• have a case with a serial number and manufacturer's seal and a non-volatile timer;
• ensure information security of fiscal data and their encryption;
• generate a fiscal attribute of no more than 10 digits in length for each fiscal document;
• ensure authentication of the fiscal data operator and verification of the reliability of his confirmations;
• create records in the memory of cash register equipment;
• comply with the information exchange protocols established by Article 4.3 of Law No. 54;
• have a document key and a message key of at least 256 bits in length;
• provide the ability to read fiscal data recorded and stored in memory for five years from the end of operation.

The register of cash registers that meet the requirements of online cash registers and are allowed for use is published on the official website of the Federal Tax Service. Before you decide on your own which cash register (cash register) you can use, be sure to make sure that the selected model is in this registry.

Costs for online cash registers

The new CCP, as well as the implementation of changes, adopted by law about cash registers will require certain expenses from sellers. Moreover, here it is necessary to take into account not only how much it costs online cash register, but also costs for the services of a fiscal data operator (FDO).

OFD is an intermediary that receives data from an online cash register via the Internet and then transmits it to the tax office. The operator can only be a specialized commercial organization that fulfills the technical and information requirements of the Federal Tax Service. For violation of the procedure for data transfer, their safety and security, the OFD may be fined for a large sum(from 500 thousand to 1 million rubles).

Naturally, operator services will cost money. To attract customers, most operators offer low tariffs for the first year of service - from 3,000 rubles for one device, i.e. The cost of services depends on the number of cash desks. In the future, it is expected that the service will increase to 12,000 rubles per month.

Please note: the fiscal data operator must be selected only from the official list posted on the Federal Tax Service website and having permission for such activities.

As for the costs of the device itself, if you already have one, it is possible that you can upgrade it rather than buy a new one. You can find out to what extent your cash register equipment complies with the mandatory requirements and the ability to install a fiscal drive instead of an ECLZ from the manufacturer or operator.

In the table we have given the approximate cost of expenses for an online cash register and the first year of their operation.

Thus, the replacement of cash registers occurs gradually. The final transition to online cash registers is expected to be completed in mid-2019.

To pay insurance premiums, taxes and non-cash payments, we recommend opening a current account. In addition, many banks provide preferential terms of service. Thus, for users of our website, Alfa-Bank provides 3 months of completely free service and free connection to online banking.

If you are just starting your business, then you probably already know how difficult it is to understand all the legal subtleties and rules, because any violation of them is punishable by fines. So, a simple question - is a cash register needed for an individual entrepreneur - can lead to a dead end. In this article we will tell you what types of activities give an individual entrepreneur the right to work without a cash register and not be afraid of tax audits. If in your case the use of a cash register is mandatory, then we will give recommendations on how to choose and register it correctly.

Before we talk about whether an individual entrepreneur can work without a cash register without fear of fines, let’s discuss what is meant by this concept. Many novice entrepreneurs mistakenly classify any equipment that prints checks as cash register equipment (cash register equipment), although this is not the case.

A cash register (cash register, cash register, fiscal registrar) is a type of office equipment, the principle of operation of which is clearly regulated federal law 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) payments using payment cards.” This is the main tool with which the tax office monitors the completeness and correctness of an entrepreneur’s payments to clients.

The main feature of cash register systems, which allows regulatory authorities to carry out inspections, is the presence of a fiscal memory in the equipment, access to which is password protected. This code is known only to tax office employees, so the entrepreneur will not be able to independently delete or change the data registered by the cash register.

An alternative to a cash register is SSO (strict reporting forms), for example, tickets for transport, cinemas, receipt books for paying for housing and communal services. Such “manual” checks must have a unique series and number, have a number of attributes that allow identifying the place of issue (name of the legal entity and address of the retail outlet), date, type and amount of the transaction. The development of technology has led to the emergence of not only printing BSOs, but also hardware rooms made with special equipment. IN Lately BSO -123 are becoming increasingly widespread, for printing which all you need is a printer, a computer and access to an online system.

Is an individual entrepreneur required to have a cash register?

So, you are opening your own business and want to find out whether an individual entrepreneur is required to have a cash register, or whether you can get by with strict reporting forms. Mentioned earlier 54-FZ obliges all organizations that provide for settlements with clients to use cash register systems:

Cash register equipment is used on site Russian Federation V mandatory all organizations and individual entrepreneurs when making payments, except for cases established by this Federal Law.

In general, it does not matter what form of ownership is chosen for the organization: LLC or individual entrepreneur; it is mandatory to keep records of your transactions using cash registers. However, if we talk about exceptions to this rule, then individual entrepreneurs have more opportunities not to purchase expensive cash register equipment and register it.

Legal reasons not to purchase cash registers

There are many situations when using a cash register is difficult for an entrepreneur. It’s hard to imagine a sales tent at a fair equipped with everything necessary to connect a full-fledged cash register, or a repair team carrying a cash register with them. Moreover, the inconsistent income of small entrepreneurs may not even cover the costs of maintaining fiscal equipment.

On the other hand, some types of taxation make it unnecessary for the tax inspector to strictly control the receipts to the organization’s cash desk. These include UTII and the patent system, since income is not the basis for calculating tax payments in these cases.

Taking all this into account, 54-FZ stipulates a number of cases when The absence of fiscal equipment at an individual entrepreneur or organization is absolutely legal and will not entail fines:

• An individual entrepreneur without a cash register pays taxes according to the PSN (patent system);
• The organization trades through machines (payment terminals, etc.);
• An entrepreneur or LLC works on UTII (in some regions, authorities do not allow using this opportunity);
• Individual entrepreneurs operate without a cash register in remote areas where there is no access to communication networks;
• When making payments by electronic means of payment;
• When selling religious attributes, newspapers and magazines, selling from trays and peddling, on trains, from tank trucks, selling seasonal products (for example, melons);
• When providing services to the population (repair work, plowing and sawing, making keys, repairing shoes, jewelry, porter services, etc.).

The sale of excisable goods deprives the entrepreneur of the right to work without a cash register: in this case, the use of a cash register is mandatory.

And if the individual entrepreneur is simplified, do you need a cash register?

STS (simplified taxation system) is perhaps the most popular form of tax payment among Russian entrepreneurs. UTII and PSN (imputed tax and patent system) are more profitable, but they impose strict restrictions on the types of activities of individual entrepreneurs, the size of the retail space (UTII) or the number of employees (PSN).

When choosing a simplified tax system, the number of employees and annual income play a role, but the established restrictions (less than 100 people and 80 million rubles, respectively) allow the majority of Russian entrepreneurs to use a simplified system. And many of them, when registering, have a question: if the individual entrepreneur is simplified, is a cash register needed?

We have already said that only individual entrepreneurs working under the patent system or located on UTII do not need to use cash registers. Entrepreneurs in other taxation systems (OSNO, simplified tax system, unified agricultural tax) do not have such concessions. However, exceptions that relate to the types or place of activity apply to organizations of all types of taxation, including simplified ones.

Which cash register to choose for an individual entrepreneur and how to register it correctly?

If you answered positively to the question whether in your case an individual entrepreneur is required to have a cash register, then you need to understand: it is not enough just to purchase and connect a cash register, you also need to register it correctly and carry out timely maintenance. Without these procedures, the tax office will consider that you are violating the law and have the right to issue a fine.

To avoid unpleasant consequences, you should carefully consider the installation of the CCP:

• First stage- selection and purchase of the device. There is no clear answer to the question of which cash register to choose for an individual entrepreneur. You can buy new or used equipment, a fiscal recorder or a full-fledged cash register, with or without a cash drawer. The main requirement is that the purchased model must be included in the “State Register of Cash Register Equipment”. If your cash register is not on this list, the tax office will not give permission for registration, and you will only lose money. That is why you should purchase the device only from certified service centers, who will not only sell the equipment, but also provide service.
• Second phase- registration of cash register with the tax authorities. To do this, you will need a device passport, an application and an agreement with the central service center. A tax officer will inspect the device, protect it from hacking with a secret code, and put a seal on the case. Only after this the equipment can be considered registered.
• Third stage- correct use of cash registers. In addition to printing a check, the entrepreneur is required to keep a number of journals, make reports, open and close shifts. In addition, the service center is required to carry out annual maintenance of the device.

So, can an individual entrepreneur work without a cash register? Yes, it can, if its activities qualify for the exceptions specified in federal law. However, abandoning expensive fiscal technology does not allow an entrepreneur to make calculations in an arbitrary manner. The organization is obliged to issue clients checks, receipts of a certain form (BSO), which confirm the fact of purchase or payment for services. In addition, the use of check printing machines makes it easier for an entrepreneur to record transactions and control income.