home Translator Which is better to buy a cash register for individual entrepreneurs? Cash analysis: how to choose the right cash register? When do you need a cash register for an individual entrepreneur?

Which is better to buy a cash register for individual entrepreneurs? Cash analysis: how to choose the right cash register? When do you need a cash register for an individual entrepreneur?

To date cash machine for individual entrepreneurs is a vital necessity, since it is the cash register (CCM) that allows you to carry out the process of accounting for cash turnover with maximum efficiency, and in accordance with regulations common system taxation (OSNO).

The state fiscal system is closely related to the mechanisms for controlling income and expenditure cash flows, and, in particular, is very interested in activating the segment of individual entrepreneurship, as one of the most promising sectors of the modern economy.

In view of this the legislative framework OSNO in 2019 involves significant liberalization in the field of control and organization of small business activities. In particular, this applies to the cash accounting system. Leading specialists and industry experts are conducting active research aimed at maximizing the simplification of the process, eliminating unnecessary bureaucracy, and increasing the efficiency of each individual cash transaction.

Basic principles of individual entrepreneurship: optimization of the financial segment

Very good for small businesses important factor development in 2019 will be the presence of free space for growth and the absence of excessive guardianship from the fiscal system. It is for this purpose that OSNO is being transformed in accordance with the challenges of the modern dynamic era of information and interactive technologies.
In 2019, leading financial analysts predict further liberalization of tax policy for individual entrepreneurs and their businesses - but this does not mean that the basic rules of the cash accounting process should be ignored.

Opportunity effective management financial income, as well as expenses, is one of the basic conditions high level financial transparency and profitability of the enterprise.

It is for this purpose that the mandatory introduction of cash registers for individual entrepreneurs was proposed - in order to simplify as much as possible the processes of financial interaction between an entrepreneur and his target audience, as well as with the tax mechanism presented by OSNO.

Unfortunately, many individual entrepreneurs have a rather conservative worldview and do not understand the benefits modern technologies management and marketing, as they do not want to provide active assistance to the fiscal apparatus. The implementation of a unified cash accounting system among small businesses in 2019 faced significant obstacles, among which an important factor is the lack of conscious perception of the effectiveness and feasibility of innovations.

For example, you find yourself as the owner of a small cafe and want to increase efficiency own business. The first steps to optimize activities, whatever they may be, should be the settlement of financial and monetary reporting and the drawing up of a step-by-step plan for cost-effective rehabilitation.

The logical continuation of the first stage of optimization is the formation of a clear cash accounting structure - if you have not done this before, you should immediately purchase cash register, and register it in the unified state register system.

If you use an unregistered device, you face a fine of 4 to 6 thousand rubles.

You also need to take care of the availability of an appropriate patent that regulates the legality of your activity and determines its main aspects, as well as a package of other documentation that approves you in legal rights owner of an individual enterprise. The patent in question also specifies the conditions for implementing cash accounting, registration number your cash register and other necessary details.

Certain provisions of OSNO suggest the presence of certain advantages for individual entrepreneurs operating within the framework of established legislation and in accordance with a unified package of recommendations for cash accounting adopted by the Central Bank Russian Federation in 2014.

For 2019 this package will include certain changes, allowing to simplify the system of deducting the tax rate for individual entrepreneurship.

Cash register equipment: design features and functionality

A cash register for individual entrepreneurs should be purchased based on the advantages technical requirements and range of functional applications, as well as conditions for further operation.

Today, manufacturers offer enough a wide range of the subject technical equipment, which differs in design features, functionality, dimensions and price range.

A clear understanding of the priority areas in the development of your business, as well as the features of its internal logistics structure, will help you choose the right cash register device for a small business.

For 2019, the following main types of cash registers are distinguished:

A cash register for individual entrepreneurs with an optimal configuration is a small, high-tech device that allows you to record the main stages of processing cash transactions and control the actions of service personnel. Choosing such a device means ensuring high efficiency operation and ergonomics, as well as ensure further market promotion of your business, which is facilitated by innovations in OSNO, some of which will begin to operate in 2019.

Regardless of the type of design, a modern cash register consists of the following basic components:

built-in memory unit;
display;
an integrated modem, which is used to connect to the Internet and connect to the unified database of the state fiscal registry;
a reading element that directly interacts with magnetic labels on products;
keyboards;
a printing device that reproduces the results of a commodity-money transaction onto a special paper tape.

For small businesses, the best option is a portable, stand-alone cash register that can perform basic functions without connecting to an external operating system.

As a rule, the more compact and ergonomic the design of a given device, the higher its cost. In 2019, several new models are expected to enter the market, featuring expanded functionality and a modern interface. No matter how much such devices cost, their high functionality and ergonomics in use compensate for the high costs.

Using KKM in the work process, care and maintenance

As a result of using a standard cash register, the buyer receives a receipt indicating the cost, volume and quantity of goods or services purchased, as well as the basic fiscal details of the commodity-money transaction performed.

It is worth noting that a number of violations related directly to the implementation of cash control operations are fixed at the legislative level. This list may be revised in 2019.

In particular, gross violation consumer rights is the failure to issue a cash receipt, or its destruction before the consumer/client has time to familiarize themselves with the data specified there.

The correctness of the information specified on the check form is also strictly controlled. Having received the check in your hands, you must check whether the data indicated on paper corresponds to the actual facts of your purchases or services used. Whatever the mistake, the cashier or manager is obliged to adequately respond to the client’s statement.

There is also a list of other violations related to cash accounting, the sanctions for which are less severe, but can also reach significant limits. For 2019, the amount of a standard fine ranges from 4 to 6 thousand. rubles

However, in some cases, if the situation is controversial, or no preliminary violations have been recorded for the entrepreneur, the fiscal authorities may limit themselves to a written warning.

It is also worth noting that caring for a modern cash register does not require special technical skills and is limited to the basic rules for operating modern technological equipment.

However, from time to time such equipment needs preventive examinations, and it is recommended to carry them out in specialized service centers. They will also clean the device’s keyboard, replace worn-out parts, and recommend useful software updates.

The price of service in such service centers is quite high, but no matter how much the services of the segment in question cost, it is better not to save on them. Cash registers are high-tech and complexly designed equipment, the repair of which can only be entrusted to professionals. Ideally, it is not recommended to allow serious complex breakdowns of this equipment at all, since replacing individual parts and blocks of the device’s structure can be very expensive.

No similar entries found.

Special regime officers who have not yet started using online cash registers will have to do so by July 2018. Except for those who were given a reprieve. Organizations involved in trade and public catering did not receive it, as well as entrepreneurs from these areas who attract hired labor. This means that from mid-summer they will be required to use online cash registers. Which device should I choose? How to organize work? In this article we will deal with these issues.

general information

Online cash register - modern cash register equipment, mandatory for use on July 1, 2017. Any cash payments, with rare exceptions, must be made through an online cash register The fundamental difference What distinguishes this device from the old-style models is the presence of a fiscal drive (FN). This is a memory module that stores sales information. In addition, it serves to fulfill the main purpose of the online cash register system - transferring this information to the Tax Service. There are two types of FN - for 13 and for 36 months. The latter are intended for special regime workers and service sector entities.

Another new concept is the fiscal data operator (FDO). This is an intermediary company that ensures the secure and uninterrupted transfer of fiscal information to the Federal Tax Service server.

Criteria for choosing an online cash register

When selecting a device, a business owner must answer three questions:

Does a specific model meet legal requirements?
Is it suitable for the activities carried out by a company or individual entrepreneur?
Will she be able to interact with others? software and equipment.

Legal requirements for online cash register systems

Check the registries

The Tax Service maintains a register on its website cash register equipment, which can be used in Russia. The very first thing you need to do before making a choice is to check this registry and make sure that the options in question are allowed to be used. It would also be useful to check the register of fiscal drives and fiscal data operators.

If you purchase equipment that is not included in the register, as well as enter into an agreement with an unaccredited operator, a fine will follow. Its range is from one and a half to 10 thousand rubles. Although for the first time you can get off with a warning.

Use cash register at your registration address

When registering a cash register with the tax office, the address of its installation will be indicated. The use of equipment is permitted only at the specified address. The place of settlement is printed on the check - it must coincide with the registration address. If this compliance is not met, then a violation of Law 54-FZ occurs, namely Article 4.2. For the same reason, you should refrain from using one cash register at two points of sale if they have different addresses.

It happens that a cash register is not used for stationary trade. In this case, when registering the device with the Federal Tax Service, it is necessary to indicate that it will be used for differential or distribution trade. The check should indicate the payment address.

Type of business and choice of cash register

The Federal Tax Service has approved a fairly large list of cash registers for use. The variety of devices can be divided into groups, and according to different criteria.

Depending on the type of trade, cash registers can be:

Autonomous. They are also called monoblocks. They have a built-in power supply and can do without electricity for a certain period of time. They are convenient to use when making payments at the buyer’s location, for example, when delivering goods by courier.
Mobile. This is a more advanced device. It can be purchased together with FN, or without it. Such a device has touch screen and is equipped with a barcode scanner.
Stationary. This is a cash register that is installed at the point of sale without the possibility of transfer. It can be equipped with checkout scales, a scanner, and a cash drawer.

Depending on how you work with the item source, online cash registers can be divided into simple and advanced. The first perceive information in the form of tables in xml and xlsx format. More advanced cash register systems work with commodity accounting systems and services, for example, with. The purpose of such services is not only to transfer items to the cash register, but also to receive sales data back. Based on this information, commodity accounting systems recalculate balances and compile various analytics.

Interaction of CCP with other devices and programs

CCT is not only a device, but also software. Moreover, each manufacturer has its own. Depending on what software the cash register uses, it may or may not support peripheral devices. This is a barcode scanner, checkout scales, and a terminal for processing plastic cards. Thus, when choosing a particular model, you should also take into account the ability to work with peripheral devices. So, if when selecting a device for selling services, the ability to connect a barcode scanner does not play a role, then in trade you cannot do without it.

The name and quantity of goods in the receipt is necessary conditions for organizations and individual entrepreneurs on OSNO. Therefore, such entities need to either enter this data into the receipt manually each time, or use an item source, for example, a commodity accounting system.

Cash register equipment and software for various activities

The specific choice of equipment depends on the applicable taxation regime, types of activities and even the availability of employees (for individual entrepreneurs). Let's look at typical options and tell you what equipment you need to purchase.

Situation 1: Organization on OSNO or simplified tax system, trade and catering

Equipment needed:

the device itself;
FN for the validity period of the fiscal attribute:
13 months - for OSNO;
36 months - for simplified taxation system;
barcode and stamp scanner.

The following software must be installed:

commodity accounting system for the transfer of items (if alcohol is traded, then with the support of the Unified State Automated Information System);
Software for the cash register (for the sale of strong alcohol - with access to the Unified State Automated Information System).

Situation 2: Individual entrepreneur on the simplified tax system or OSNO, trade and catering

You will need similar hardware and software. An exception will be the goods accounting system for individual entrepreneurs on the simplified tax system - you can do without it until February 1, 2021. The fact is that until this date, individual entrepreneurs in special modes do not have the obligation to indicate on the receipt the name and quantity of goods sold.

Situation 3: a company on UTII trading or providing catering services (without strong alcohol)

Obligation to use online cash register: from July 1, 2018. Until this time, at the buyer’s request, a document confirming receipt of funds, for example, a sales receipt, must be issued.

online cash register;
fiscal accumulator with a validity period of 36 months (a 13-month accumulator is permitted when combining a special regime with OSNO and in some other cases).
cash register program;
commodity accounting system.

Situation 4: Individual entrepreneur on UTII or patent with employees, trading or providing catering services

You will need the following equipment and software:

online cash register;
fiscal accumulator valid for 36 months;
program for cash register operation.

Situation 5: Individual entrepreneur on UTII or patent without employees, trading or providing catering services

If an individual entrepreneur concludes at least one employment contract, he will have to supply a cash register within 30 days and register it with the Federal Tax Service. He also does not have the obligation to print the item on the check until February 1, 2021, so the accounting system does not need to be connected.

To work you will need:

online cash register;
FN for 36 months;
Cash register software.

Situation 6: LLC or individual entrepreneur providing services to the public, regardless of the taxation regime

Such entities are exempt from using a cash register provided that strict reporting forms are issued to customers. BSO should be issued unconditionally, and not at the request of the buyer. However, from July 1, 2019, the mentioned forms can only be generated using a special BSO-KKT.

Note! Subjects in the service sector are not obliged to work with BSO, but only have the right to do so. If desired, they can use cash register technology.

Situation 7: LLC on UTII, individual entrepreneur on UTII or patent, which are not engaged in catering and trade, regardless of the presence of employees

You will need:

online cash register;
fiscal accumulator for a period of 36 months;
Cash register software;
optionally - a commodity accounting system (for individual entrepreneurs - from February 1, 2021).

Selecting the appropriate type of CCP

The costs of implementing CCP can be divided into one-time and periodic ones.

The first includes the cost of purchasing a cash register. Many will have to spend extra money on installing and configuring equipment, although it is possible to do this on their own.

Recurring costs include:

purchase of a fiscal drive (it needs to be changed every 13 or 36 months) - 6,000–9,000 rubles per year;
agreement with OFD - 3000 rubles per year;
access to the goods accounting service - 3,000–15,000 rubles per year.

Recurring costs are approximately the same regardless of the cash register chosen. But the cost of CCP varies, and very much. The final costs of implementing an online cash register will directly depend on the chosen model, as well as the need to purchase additional equipment.

Table 1. Cash registers for different types of business

Cash desk type	Cost of CCP, rubles	Who is it suitable for?	Note
Monoblock cash register without nomenclature support	8000–10000	Individual entrepreneurs who may not indicate the name and quantity of goods on the receipt until February 1, 2021	Until February 1, 2021
Monoblock cash register with simple item support (entered manually)	10000–15000	Individual entrepreneurs, organizations with a small number of sales
Mobile cash register with support for items without FN	20000–25000	Small retail	Excluding the cost of FN. You will need a commodity accounting service
POS terminal and cash register with FN	30000–50000	Stores with a constant flow of customers	You will need a commodity accounting service. Additionally, you can purchase a scanner, scales, box

Total costs for individual entrepreneurs and organizations different types are given in the following table.

Table 2. Total costs for implementing CCP

Cash desk type	Cost of CCP, rubles	Additional costs, rubles	Total, rubles
Monoblock without nomenclature support	8000–10000	OFD - 3000	11000–13000
Monoblock with simple nomenclature support	10000–15000	OFD - 3000	13000–15000
Mobile cash registerwithout FN	20000–25000	OFD - 3000. FN - 6000-9000.	32000–52000
POS terminal and cash register with FN	30000–50000	OFD - 3000. Goods accounting service 3000-15000	36000–68000

According to changes in legislation (FZ-290, Federal Law-54, Federal Law-171), it is necessary to think about which cash register to choose for use. Now, in order to choose the right cash register, it is not enough to just come to the store and just point your finger “I want this one”.

Let's talk about exceptions: New law about cash registers has exceptions for certain types of activities that may not use a cash register when paying customers. These include: sale of securities; sale of public transport tickets; trade in kiosks of ice cream and soft drinks on tap; shoe repair and painting; seasonal trade in waddling vegetables; acceptance of glassware and waste materials from the population, with the exception of scrap metal; leasing to individual entrepreneurs, residential premises owned by him by right of ownership, and others.

There are three types of cash desks for 54FZ

push-button online cash registers
online recorders (connect to a computer and work through the program)
online POS terminals (miniature computers, usually already with a program and a built-in printing device)

Appearance of the check according to the new procedure

What do you need to know when choosing a cash register?

taxation system (UTII, simplified tax system, patent, OSNO)
form of ownership (individual entrepreneur or other - LLC, CJSC, OJSC, PJSC, etc.)
the number of items of your product (up to 250 or more) and whether there are excise goods (alcohol, including weak alcohol such as beer, tobacco, motor oils, motor fuel)
approximate throughput (average number of receipts per day) in order to correctly estimate the life of the print head and the number of cuts of the auto-cutter (if available), the number of touches to the sensor (if available)
what type of Internet access will be available at the point for transmitting data to the Federal Tax Service (WiFi, Ethernet cable, GSM - SIM card of a telecom operator or simply through a personal computer already connected to the Internet)
make sure that the cash register you have chosen is in state register published on the Federal Tax Service website

Let's take a closer look at the first 4 points, since they are the most important and depend on each other

Points 1-2 when choosing Cashier

It is important to know the tax system and form of ownership, since the first step in choosing a cash register depends on this. If you do not have the main taxation system (OSNO with VAT) and the form of ownership is individual entrepreneur, then you can opt for a push-button online cash register (cost about 19,000 rubles, for more detailed information see the section “push-button online cash registers”), since Federal Law-290 only for individual entrepreneurs, until August 1, 2021, you do not have to transfer the name of goods and services to the Federal Tax Service, however, the use of new online cash registers is mandatory for everyone when making payments in cash or electronic money (card, online payments, electronic wallets, etc.)

from April 1, 2017 for everyone who sells low-alcohol drinks, including beer, mead, etc.
from July 1, 2017 for everyone except UTII and patent payers
from July 1, 2018 for all UTII and patent payers
from August 1, 2021, absolutely everyone must submit the names and VAT rate to the Federal Tax Service. In addition, the taxation system and VAT rate are now required to be indicated on all receipts.

With a little modification, these cash registers can be used in conjunction with a personal computer, this is important, since in August 2021 you will not have to change the cash register to start transferring the names of goods and services if you have a lot of them.

Point 3 when choosing Cashier

Smoothly moved on to next point CCP selection - number of items of goods/services. We do not recommend push-button online cash registers at points of sale where the price is higher 100 checks per day and more than 50 items sold. Although the cost of a push-button online cash register is quite low, working with it will be difficult. First, you will need to upload a list of items with unique codes and prices from your computer into it, and when selling you need to enter the product code, and not just the amount as before. If you often change the price of a product/service or add a new assortment, it will be difficult to constantly load your items into the cash register and print out a list of product codes to the cashier; this takes time

As for excise goods: they are usually accounted for anyway, since a report on them is submitted to the relevant supervisory authorities (Federal Tax Service, RAR, RPN, etc.), which means it makes no sense to keep financial records in two devices: a computer and a push-button online checkout.

In these two cases, it makes sense to either connect the online registrar to an existing program (1c, AZS-Rodnik, ALPHA-AZS, etc.), or purchase the program and still connect the online registrar, especially if you already have a computer, then the programs and There are very budget recorders, for example 1C Retail basic version costs about 3,000 rubles and there are recorders with a cost commensurate with the cost of push-button cash registers (up to 25,000 rubles).

We recommend paying special attention to the following models of budget recorders:

For those who do not yet have a computer and a program and do not need to buy them, there is the option of budget online POS terminals (miniature computers usually already have a program and a built-in printing device with a cost of up to 35,000 rubles), as a rule, in such systems there is no limit on the number goods used.

We recommend paying special attention to the following models of budget POS terminals:

Point 4 when choosing Cashier

You need to know the average number of receipts per day so as not to overpay for the service, because the cheaper the cash register, the less load on the printer and cutter it is designed for (usually up to 100 receipts per day). If on point of sale If the traffic volume of more than 150 checks per day is planned, then it is worth considering the options of more expensive registrars (up to 35,000 rubles) or POS terminals (up to 65,000 rubles), as a rule, they are designed to serve a larger number of customers: most of cash registers have an automatic cutter and a thermal head designed to print more kilometers receipt tape, as well as printing speed, and POS terminals have an even higher processor and sensor speed, a greater number of touches on the touch panel of the sensor (industrial hardware), which speeds up customer service and reduces service costs.

The myth about saving money when printing on 57mm ribbon rather than 80mm. We took several devices with a printing width of 57 and 80 mm, entered the same details, printed several checks, and took down reports. On a narrow tape, checks are twice as long, but the tape costs 2 times cheaper; on a wide tape, checks are shorter, but more informative, and the tape is more expensive. When calculating the relative cost of the tape, it turns out that there is no difference - use cash registers with the tape width that you like best. To save tape, most cash register systems have settings that allow you to compress the font, reduce line spacing, and remove expanded data from reports - this is real tape savings of up to 15%.

The history of online cash registers began back in 2014, when, during an experiment, the Federal Tax Service introduced new generation cash registers connected to the Internet in Moscow and the region, in Tatarstan and Kaluga regions.

The experiment was considered successful, so on June 14, 2016, the State Duma adopted changes to the law on cash registers No. 54-FZ, which significantly tightened the requirements for cash registers. From this article you will learn which cash registers in 2019 for individual entrepreneurs should be used when making payments to customers.

Who is required to use the new cash registers?

In 2019, more and more entrepreneurs are required to use cash registers, but the changes will be gradual. Do I need a cash register for individual entrepreneurs working on PSN and in the new year? Until what date do you need to connect? Which of the payers of the simplified tax system and OSNO in 2019 can still work without a cash register?

In this table, we have collected information on the timing and categories of taxpayers required to install new cash registers.

The new law not only established a cash register, but also a list of organizations and individual entrepreneurs who still have the right not to use a cash register when paying in cash and by card (Article 2 of Law No. 54-FZ of May 22, 2003):

sale of newspapers, magazines and related products in kiosks, provided that at least half of the turnover is made up of newspapers and magazines (revenue accounting for this group of goods must be kept separately);
sale of securities;
catering services for employees and students educational institutions, if they happen to be during training sessions;
trade on retail markets, fairs, exhibition complexes (except for such retail places, such as shops, pavilions, kiosks, tents, auto shops, containers and others that ensure the safety of goods), except for sale non-food products, approved by the Government of the Russian Federation;
sale at ice cream kiosks and soft drinks on tap;
trade in kvass, milk, vegetable oil, live fish, kerosene from tank trucks;
seasonal sale of vegetables, fruits, melons;
peddling trade in food and non-food products, except those that require certain storage and sale conditions;
acceptance of glassware and waste materials from the population (except for scrap metal, precious metals and precious stones);
sales of folk art products by the manufacturer themselves;
shoe repair and painting;
production and repair of metal haberdashery and keys;
plowing gardens and sawing firewood;
services for the supervision and care of children, the sick, the elderly and the disabled;
porter services at train stations and ports;
rental of housing by an individual entrepreneur, if it is his property;
pharmacy organizations located in rural areas;
IP on PSN for some.

Organizations and individual entrepreneurs conducting payments in remote or hard to reach areas(except for cities, regional centers, urban-type settlements), if these settlements are indicated in the list approved regional authorities authorities. In addition, 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 settlements with a population of up to 10,000 people instead of online cash registers.

But even when the activities of an entrepreneur fit into these relaxations, they do not apply if excisable goods are traded or when automatic payment devices are used ( vending machine). Without any reservations, cash payments without a cash register are provided only for the sale of religious objects (religious literature) and the provision of services for religious rites and ceremonies.

We received an individual entrepreneur without employees if they provide services or sell products own production. This category of entrepreneurs has the right to work without a cash register until July 1, 2021. However, if the individual entrepreneur hires an employee before this date, then within 30 days after the conclusion employment contract you need to register and start using the cash register.

How do online cash registers work?

An additional difficulty in implementing the new procedure is due to the fact that online cash registers operate on a completely different principle than cash registers with a fiscal drive. Cash registers with data transfer to the tax office send information about each purchase made in real time to the Federal Tax Service server. Moreover, first this information from the online cash register is transferred to an intermediary - the fiscal data operator (FDO).

After receiving them, the intermediary sends confirmation that the sales data has been accepted and the check has been assigned a fiscal tag. Without operator confirmation, a check will not be generated. Next, the OFD transmits information about the payments made to the Federal Tax Service, where it is accumulated and systematized in a special data storage system.

In addition, at the request of the buyer who leaves his data, the seller is obliged to send him an electronic check. If the buyer, having compared the details of the paper check and the electronic one, finds a discrepancy between them, then he can report this to the tax office, and an audit will be carried out on this fact.

New cash registers with Internet connections have been operating since July 2017 in many retail outlets, and quite successfully. But, as practice has shown, it paralyzes the work of millions of sellers at once. But after all payers of UTII and PSN begin to use cash registers, the number of online cash registers will be almost 3.5 million units.

We should also add here those who currently provide services to the population by issuing printing forms to them. strict reporting(BSO). From July 2019, to issue a BSO you will need to use a new automated system, which is also recognized cash register equipment. Whether cash register manufacturers and fiscal data operators will be able to ensure uninterrupted operation of these devices is a big question.

Total, online cash registers in 2019 in mandatory must:

transmit purchase information in real time to your fiscal data operator;
generate checks in in electronic format;
provide printing of fiscal documents.

How much will it cost to install new equipment?

Of course, entrepreneurs are concerned about the question: how much does it cost? online cash register and its service for individual entrepreneurs? What will matter here is how well the existing cash register corresponds to the ability to install new software and a fiscal device. If the cash register model allows it, then you can simply upgrade it, spending from 10 to 15 thousand rubles. The cost of acquisition new technology ranges from 25,000 rubles and above.

Please note: you must buy new devices only from the list of models approved by the Federal Tax Service. Cash register sellers are interested in its implementation, so you should not trust their word that a specific model is included in the list of the Federal Tax Service. See for yourself.

However, the matter will not be limited to the costs of purchasing or modernizing cash registers. The entrepreneur will need to pay for high-quality Internet communication services at the rates of his provider, as well as the services of a fiscal data operator.

Please note that the OFD must also be selected only from the official list. The lowest operator tariffs for the first year of service are 3,000 rubles, in subsequent years the price will be higher - up to 12,000 rubles per device. Accordingly, the total cost will depend on how many cash registers the operator will connect to. Besides, new cash register must be registered with the Federal Tax Service. This can be done through the OFD (2,000-3,000 rubles) or free of charge on the website tax service if you already have electronic signature.

*(free if you already have an electronic signature or from 3 thousand if you want to order an electronic signature)

Total minimum costs for one year of operation of new cash registers will be from 25 thousand rubles for one device, provided that you do not buy it, but upgrade the existing one.

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Fines for violating legal requirements

In addition to all these tightening technical specifications KKM and a significant expansion of the categories of entrepreneurs required to issue cash receipt, the law increased the amount of fines for individual entrepreneurs under Article 14.5 of the Code of Administrative Offenses of the Russian Federation:

non-use of cash registers - from ¼ to ½ of the purchase amount, but not less than 10,000 rubles;
repeated violation, if it is proven that the cash register was not used in calculations for purchases exceeding 1 million rubles - administrative suspension of the activities of the individual entrepreneur for up to 90 days;
using old-style cash registers or violating the procedure for their registration/re-registration - a warning or a fine of 1,500 - 3,000 rubles;
refusal to issue a paper check to the buyer or send it electronically - a warning or a fine of 2,000 rubles.

Let's summarize - is a cash register needed for an individual entrepreneur and in what situations:

For individual entrepreneurs using the simplified tax system, OSNO, and unified agricultural tax, the requirement to work only with a new type of cash register came into force on July 1, 2017.
Individual entrepreneurs working in the field of trade and catering on PSN and on UTII and without employees must use CCP from July 1, 2019.
The same transition period - July 1, 2019 - is set for those individual entrepreneurs that provide services to the population and at the same time have employees.
The right to a temporary deferment from cash registers (until July 1, 2021) is enjoyed only by individual entrepreneurs without employees who provide services to the public or sell products of their own production.
Before purchasing or upgrading a device, make sure that the model is included in the list of the Federal Tax Service.
Enter into an agreement for the provision of services only with those fiscal data operators that are listed on the official website of the tax service.
List of taxpayer categories for which new order does not apply, specified in Article 2 of the Law “On CCP” No. 54-FZ.

Content

Owners of their own business know firsthand how many difficulties are associated with opening or developing their own business. Just look at all the legal subtleties concerning the use of means of recording the receipt and expenditure of funds. For most individual entrepreneurs, the question of whether a cash register is required and whether it is possible to conduct business without using it is particularly acute.

Do I need a cash register for individual entrepreneurs in 2019?

To begin with, it is important to clarify what is meant by this concept. Cash registers (hereinafter referred to as KKM, KKT) are equipment that helps tax and other government agencies carry out supervision and control. With the help of cash registers, the movement of funds received by an entrepreneur when providing services or selling goods is monitored. The devices help keep records and collect information for reporting.

The legislation provides for the abolition of cash registers for individual entrepreneurs. It is allowed to refuse to use cash registers, but in this case, at the buyer’s request, the seller is immediately obliged to provide an equivalent payment document, which is the building reporting forms. BSO - and these, for example, receipts, tickets, subscriptions, etc., must contain the full details of the entrepreneur.

Until recently, implement commercial activities Individual entrepreneurs could do so without using cash registers. With the adoption of a new law in 2016, the situation changed. According to it, all entrepreneurs who use cash registers when making payments to customers are required to use cash or bank cards for non-cash payments. Control over the implementation of the program is entrusted to the tax authorities.

Since February 2017, registration of cash registers for individual entrepreneurs of the old format ceased; such devices could not transmit information online. Not all individual entrepreneurs were happy with this decision. The authorities took this point into account, so they allowed a gradual transition to the new type of equipment. The dates were determined based on the taxation regime used by the individual entrepreneur and the type of services provided to him.

Purpose of cash register

There are two main types of cash registers. The first is portable devices. They are small devices with limited functionality. The basic kit includes components such as an electronic format control tape, a built-in GSM or GPRS modem, and a reader electronic card and built-in keyboard. The devices are ideal for beginner entrepreneurs. The second type is stationary devices used in large retail outlets. They consist of many modules (keyboard, monitor, card readers, printing devices).

The process of working with cash registers for individual entrepreneurs is simple and does not cause difficulties. With their help you can perform a number of operations:

Transfer of purchase information in real time to your fiscal data operator (hereinafter referred to as the operator, OFD). Representatives of tax and other inspection authorities, as well as the business owner, can receive information about all payments made online.
Generating checks electronically. The usual paper check can be supplemented with an electronic version. It can be sent by e-mail or SMS.
Ensuring printing of fiscal documents. Cash registers are equipped with a special fiscal drive, thanks to which you can print any necessary document upon request.

As for the direct operation of cash registers, it is worth mentioning the standard capabilities of the devices, which increases the speed of customer service and eliminates seller errors:

entering product data;
synthesis of information about the parameters of each unit;
entering the amount of money received from the buyer;
instant counting of change;
printing a receipt;
display and printing of reporting information on financial transactions with the client.

What does an online cash register look like for individual entrepreneurs?

The legislation does not define the concept of “online cash registers”. This is the name of all cash registers that record information on a fiscal drive. This is a special device that encrypts and protects fiscal data that is transmitted in real time to the operator. The device gives tax authorities the opportunity not to check cash registers, since all information is received automatically. In addition, the buyer can always request a copy of the receipt, and the business owner is freed from the need to fill out numerous reports on accepted payments.

Cash registers come in several varieties. Each of them has its own characteristics, but all of them have a fiscal drive installed:

POS terminals. No connection to a personal computer is required to operate. They have a powerful processor, a color touchscreen display and are equipped with a printer for printing receipts.
Autonomous cash registers. Small devices that work independently without connecting to a computer. They are a device with a small screen and a button panel. They print receipts on a narrow ribbon thanks to a small built-in printer.
Fiscal registrars. Stationary devices that do not have a storage device or display in their design. They connect to computers and tablets with special software and act as a printer for printing receipts.

Currently being developed the new kind online cash register, which would allow it to be used in online stores. With its help, when paying for goods online, data on the transaction performed would be sent, on the one hand, to the tax authorities, and on the other, to the buyer (by analogy with a stationary store). Smart terminals are also becoming widespread - mobile devices that are easy to use and can be used everywhere for payments in accordance with tax legislation.

Legal regulation

Issues related to the use of cash registers are clearly stated in Federal law No. 54-FZ (05/22/2003). Changes are periodically made to it, the most recent of which date back to the end of 2017. Mostly they relate to the start time of the mandatory use of cash registers. Every time for certain groups IP it is shifted to a later date. Thanks to the adopted document, the main points regarding the cash registers themselves are clearly defined:

there must be a serial number on the case;
there should be a real time clock inside;
it is possible to install a fiscal drive inside the device (when upgrading an old device);
there must be a printing device (built-in or plug-in);
it is possible to generate fiscal documents in electronic format and transmit them instantly;
accept confirmation that the operator has (has not) received fiscal data;
Possibility of printing barcodes on fiscal documents.

Who is required to use cash registers?

When making payments for goods and services in Russia, an individual entrepreneur must have a cash register, with the exception of some cases provided for by law. The implementation of cash register systems is carried out in stages and depends on the chosen taxation system by the individual entrepreneur:

Date of introduction
	Sellers of alcoholic beverages (including beer), regardless of taxation regime.
	BASIC. Unified Agricultural Sciences.
	Taxpayers using PSN and UTII, but on the condition that they have hired workers engaged in trade or catering. When paying by card or using special services(for example, Yandex Cashier) online in online stores.
	Individual entrepreneurs providing services to the population (the tax system used is not taken into account). Entrepreneurs without employees using PSN or UTII.

According to the law, there is a list of individual entrepreneurs who are exempt from using cash register equipment. They will be discussed below, but they also have their limitations. The relaxations will not apply if excisable goods are traded, for example, alcohol or tobacco. The preferential treatment does not apply to individual entrepreneurs who use automatic devices for making payments (vending machines).

Types of activities of individual entrepreneurs without a cash register

It is not forbidden to accept cash and use old-style cash registers in hard-to-reach areas and populated areas with a population of less than 10 thousand people (with the exception of district and regional cities, urban-type settlements). Here we need to add entrepreneurs working under the patent or imputed system, because the basis for calculation tax payments income received is not considered. When customers request, they simply issue a check.

The exact list of areas of activity that are not subject to the mandatory use of cash registers is given in Law No. 54-FZ. It wouldn't hurt to contact your local tax authority, since separate acts may be adopted locally regarding the possibility of not using a cash register, taking into account OKVED ( All-Russian classifier types of economic activity).

The following types of activities will not entail a fine for working without a cash register:

Sale of magazines, newspapers and related products at kiosks. The volume of their sales should be at least half of the total turnover. Required condition– revenue accounting is carried out separately for this group.
Sale of securities.
Sale of coupons (tickets) for city public transport provided that their sale takes place inside the vehicle.
Catering services provided in organizations general education during educational process, and they are used only by the students themselves and employees of this institution.
Trade carried out at fairs and exhibitions.
When selling soft drinks and ice cream for bottling at kiosks.
Trade from tank trucks with milk, kvass, vegetable oil, live fish, kerosene.
Seasonal trade in vegetables, fruits, melons.
Acceptance of recyclable materials from the population. The exception is scrap metal, precious metals and stones.
Repair work and coloring of shoes.
Distribution of goods if they do not require special storage conditions.
Sawing wood.
Making keys and repairing metal haberdashery.
Plowing gardens.
Sale of self-made folk art products.
The work of pharmacies if they are located in rural areas.
Porter services at airports and train stations.
Renting out personally owned housing.
Supervision and care for the sick, disabled, elderly people and children.
Activities of religious institutions when providing services to the population or selling literature and paraphernalia.

Purchase and maintenance costs

An additional expense item is the purchase of new equipment and its service maintenance. There are several options to save money. Firstly, it is not always necessary to replace an old device with a new one. Before purchasing a device, you should find out whether it is possible to upgrade an existing device (installing a fiscal drive instead of an electronic control tape - EKLZ). If this is not possible, you must purchase a cash register only from the list of models approved by the Federal Tax Service (hereinafter referred to as the Federal Tax Service).

Secondly, before using the service for setting up and servicing online cash registers, check with your bank whether an additional discount is offered as a client of the institution. Don’t forget about choosing a fiscal data operator. The list of OFDs that have the right to do so is approved by a special commission, after which it is posted on the official website of the Federal Tax Service. In the table below you can see the approximate costs that you will incur when using a cash register:

Where and how to buy a cash register for individual entrepreneurs

According to Russian legislation, individual entrepreneurs have the right to use only those devices that have been certified and state registration. Since each device has an expiration date, it needs periodic firmware updating, and if this is impossible, replacement. It is preferable to purchase cash registers in special stores, and with detailed list devices approved for use can be found on the Federal Tax Service website. When choosing a suitable model, you can independently study the CCP configurations or seek help from a specialist.

Depending on the requirements, the cost and versions of the devices may vary. So, for example, for beginning entrepreneurs with a small turnover, it is better to use inexpensive portable portable devices, for example, Mercury-180 or Orion-105. For those who trade in small pavilions, it is recommended to take a closer look at models equipped with cash drawers (AMC-100) or a barcode reader (Shtrikh-M).

In charge of equipment maintenance service company, with which the individual entrepreneur must enter into an agreement. According to it, the company carries out repairs, maintenance and periodic inspection of the cash register. The service technician conducts a monthly preventive inspection and, if necessary, replaces spare parts. Upon completion, a work completion certificate is drawn up. If the device fails, the individual entrepreneur is given a similar device for the duration of the repair.

How to choose

Before purchasing cash register equipment, an individual entrepreneur must determine the criteria that will serve as the main ones when choosing the optimal model for doing business:

Design. On modern market devices of different configurations are presented - from small portable devices to massive devices. The most simple models, which weigh about 900 g, are perfect for representatives courier services. They will also be indispensable for beginner entrepreneurs. Serious machines that are equipped with additional functions are a profitable solution for owners of large retail spaces.
The location where the device will be installed. If the room area is small, compact or medium-sized CCPs are suitable.
Ability to work offline. The criterion is important when choosing mobile devices. For stationary cash registers, this indicator is not so important, since they constantly operate from an alternating current source.
Identification. This option is used if there are a large number of sellers working at the outlet. In this case, each user can log in to the system using their own login.
Availability of a memory base. Majority modern models equipped with this capability, which helps create a database of goods or services for detailed reporting.
Print speed. An important function for large customer flows, for example, in large retail facilities. Average – 8 lines per second – best option for small and medium-sized representatives retail. Fiscal registrars have the highest speed - about 40 lines per second.
Connecting peripheral devices. Various types of devices are connected to such cash registers, for example, scales or a barcode reader. The function helps to facilitate the cashier’s work and save service time.
Temperature work. It is important to pay attention to this indicator when you plan to use the device outdoors or in rooms with special temperature conditions.

How much does a cash register cost for an individual entrepreneur?

The official website of the tax service contains a register of cash register manufacturers and models that have passed state registration and are approved for use by individual entrepreneurs. For your reference, the table below provides information on the average price of popular models sold in Moscow:

Product Manufacturer	Model name	Cost of CCP, rubles


	7.2 Standard FN13
	7.2 Alko FN36

Dreamkass	Dreamkass-F


	Elwes-MF Wi-Fi
	MPAY-F stroke
	Stationary
	Online store

Registering a cash register for individual entrepreneurs

According to Law No. 54-FZ, from February 1, 2017, it was determined one system registration of cash register equipment. You can register a cash register only with the tax office, following this algorithm:

Selecting a suitable model taking into account the specifics of doing business.
Purchasing a cash register from a specialized supplier or in a center where it will subsequently be serviced.
Collection and preparation necessary documents:
- registration application in 2 copies;
- KM-4 magazine;
- KM-8 magazine;
- KKM technical passport plus reference sample;
- lease agreement or certificate of ownership of the premises where the cash desk will be located;
- a special holographic sticker confirming service.
Submission of documents to the tax office at the place of registration of the individual entrepreneur(!). If the entrepreneur has an electronic signature, you can register a new device remotely.
Receive a registration card. It must be issued by the tax office no later than five working days after the documents are submitted.
Fiscalization of the cash register by a tax inspector.

Penalties for the work of an individual entrepreneur without a cash register

Not all individual entrepreneurs are required to purchase cash register equipment, but those citizens for whom this point is mandatory must remember that for them, as for official, administrative liability is provided for violation of the law:

evasion of using cash register systems – from 10 to 30 thousand rubles;
repeated violation, if the amount of unaccounted turnover is above 1 million rubles - suspension of activity for up to 90 days;
use of unaccounted for or faulty equipment (including without Internet access and fiscal storage) – 1.5-10 thousand rubles;
evasion of issuing a check (paper and/or electronic) – 2-10 thousand rubles.

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Cash register for individual entrepreneurs - how to choose, registration procedure and rules of use