Cash register for individual entrepreneurs: the key to the successful development of your undertaking. Cash register for IP - how to choose, registration procedure and rules of use How to choose a new cash register

Choice theme cash register equipment sooner or later worries everyone who decides to do own business. How to choose KKM for IP? and is it needed at all? These are questions to which it is better to know the answers in advance. As you know, ignorance of the laws does not exempt from responsibility, and before you go on a "big voyage", you should find out about all pitfalls that could harm your business.

Do I need a cash register?

The Federal Tax Service of the Russian Federation strongly recommends the use of cash registers for all types of entrepreneurial activity, since it simplifies financial accounting for business owners, and also facilitates the procedure for compiling reporting documents for regulatory authorities. However, there are situations in which the use of cash registers is not a prerequisite and it is acceptable to use it, which does not require strict control by public services.

It does not matter how a legal entity is registered - an individual entrepreneur or LLC, what is important is the form of taxation on which the structure is located, as well as the type of activity and place. If an enterprise is registered with an individual entrepreneur who pays taxes under the simplified tax system and sells for cash, then the use of cash registers is simply necessary. There are exceptions for certain activities, which are described in federal law No. 54-F3 "On the use of cash registers".

Which KKM to choose for IP, so as not to be mistaken?

When choosing a self-employed business, you should be guided by the following criteria:

• Price.
• Functionality.
• The size.

For those whose business has already taken place, the cost of KKM may not really matter, but for those who have every penny in their account, it is worth looking at more budget options. Oddly enough, but for little money you can choose quite high-quality and fairly functional equipment. The most popular models in this category are cash registers of the Mercury line:

If you want to install a cash register in a pavilion or office space, you should take note of the Shtrikh-M cash registers, such as Shtrikh-MINI-K and Elves-MK.

Entrepreneurs who need a cash drawer should pay attention to AMC-100K KKM.

The company is an authorized representative of well-known trademarks, therefore, by purchasing KKM on the official website, you are guaranteed to receive high-quality and certified products. All cash registers are included in State Register and are acceptable for use on the territory of the Russian Federation.

Responsibility for non-use of CMC

You should not postpone the purchase of cash registers in a distant box, since this is fraught with consequences and, in accordance with the law, for the absence of a cash register at an IP outlet, administrative liability and a fine of several thousand rubles are provided.

Check printing machines for entrepreneurs

Individual entrepreneurs who are legally allowed to work without a cash register can use a check printing machine for their activities, which will allow them to keep internal sales records and provide buyers with a check document. Even though such a car does not need to be registered with the tax office, the check it issues can still be legally valid. Naturally, provided that it contains all the necessary information. This applies to entrepreneurs who are on the UTII system.

All the aforementioned models of KKM "Mercury" have similar check printing devices. The only difference is the absence of the ECLZ block and the letter "K" in the model name:

• "Mercury 180".
• "Mercury 130".
• "Mercury 115".

Receipt printing machines are an order of magnitude cheaper than their more official counterparts and, of course, do not require regular replacement of ECLZ. Maintenance of the FMM also does not incur large costs and is carried out exclusively at the request of the owner of the apparatus.

What to buy for IP - CPM or KKM? The choice is determined, first of all, by the taxation system. Remember one thing, only specialized enterprises can guarantee the quality of the purchased goods.

290-FZ of 07/03/2016 significantly changed the current law. The obligatory rule was the use of a new KKM format - online cash registers. It is understood that the equipment will transmit all information about sales to the fiscal authority in real time through an authorized registrar, while simultaneously providing the buyer with information about the contents of the check on e-mail or SMS notification. The changes apply to everyone who already applies control cash registers, and also prescribes the use of KKM by the IP previously released from this obligation on UTII and the patent. Formally, the accounting procedure has not changed significantly, but the algorithm of work has completely changed. cash register equipment and requirements for its selection.

When you need a cash register for IP

KKM is required when using all forms of payment - cash and non-cash, as well as transfer to the account. When providing services, a form must be issued strict accountability, formed and filled automated system. According to the amendments to the law, everyone should have a cash register, including bookmakers and lotteries, vendors, shops in villages, training and consulting centers, and not just retail.

Exceptions are:

• pharmacies in rural areas and medical aid points;
• stall trade in non-equipped places, including sale from a car, in train cars, acceptance of salvage materials and some other activities, mainly of a temporary or seasonal nature;
• organizations operating only by bank transfer, even in retail trade;
• provision of religious and ritual services;
• private services, including manual production of handicrafts, shoe repair, key making, plowing gardens, etc. with the registration of a “sale” with the issuance of a BSO;
• companies operating in remote areas without Internet access.

It should be noted that for a number of entrepreneurs, the introduction of online cash desks has been postponed until July 1, 2018. These include geographically remote retail outlets, owners of vending machines and payment terminals. The easing is due to the technically complex process of integrating cash registers into stationary payment systems and the lack of physical ability to regularly exchange data with fiscal data registrars. Companies trading in excisable goods and conducting activities requiring a license must install a cash register.

Is it possible to delay the installation of the cash register

Partial concessions are possible if the equipment is not available. If the supply contract is concluded and the seller of the equipment cannot fulfill its obligations, local tax authorities may not impose fines if the cash desk is not installed. The procedure for applying the right is individual, and depends on the situation. In order not to take risks and not be afraid of checks, we recommend ordering cash registers via the Internet with a guarantee of delivery in a short time.

How to choose a cash register for IP on the simplified tax system

The choice of a cash register for an individual entrepreneur should take into account the specifics of the company, turnover, and the level of automation. Let's consider the points in more detail.

1. Company specifics. If the company is engaged in activities that do not require the presence of cash registers, but the owner needs the equipment to automate accounting and internal control, you can choose any type of cash registers that are functionally and cost-effective. For example, Orion equipment is suitable - the module is supplied without a fiscal, supports integration into accounting systems, allows you to issue checks for each purchase, and is inexpensive. If by law you need an online cash register, you will need to buy equipment and software to upgrade an existing cash register or install a complete turnkey kit from scratch. You can choose only a fiscal machine, only a cash register or 2in1.
2. Turnover. Stress on cash register depends on the turnover of the outlet. For the sale of excisable goods large chains allocate a separate cash register with the EGAIS system installed, which allows you to somewhat reduce the cost of modernization and separate reporting. For small companies, we can recommend equipment "Atol", "Mercury" at a price of up to 16,500 rubles. They support integration with a fiscal drive or are already equipped with it, can operate on battery power, are compact, and connect to a PC via wireless and wired protocols.
3. level of automation. The need to connect cash registers to one or more computers for centralized access to reporting data, as well as the requirement for integration with a payment terminal bank cards, receipt printer, fiscal registrar requires the selection of the most “advanced” model. At a higher cost, a multifunctional online cash desk performs all the necessary functions with little or no participation from you. It prints checks, sends sales information to the tax authority, sends notifications to customers about purchases made, and at the same time allows you to monitor all processes through Personal Area, manage discounts and product balances.

Also, in order to choose which cash desk to buy for an individual entrepreneur on the simplified tax system, it is worth considering the “physical” parameters:

• dimensions and weight;
• possibility of battery operation;
• cash register width;
• the ability to print a QR code.

For courier delivery services, online stores and other companies involved in sales outside permanently equipped places, the module must have the ability to connect to wireless networks and GPRS channels, run on battery power.

The procedure for registering cash registers

A cash register for an individual entrepreneur cannot be used arbitrarily, except in cases where the law allows activities without the use of cash registers. It must be registered before use. You can do this in person by contacting the tax authority at the place of registration, or through your personal account on the website of the Federal Tax Service. For online registration, you must have a personal identifier - an EDS key and an agreement with the data operator for the transfer of information to the tax office. If you have one type of activity and you keep records according to the STS-Income scheme (6%), draw up digital signature may not be appropriate.

Registration procedure for cash registers

• purchase a CCP or a module and software for upgrading existing equipment;
• buy a fiscal drive if it is not included in the standard;
• sign an agreement with OFD (fiscal data operator)
• submit an application to the Federal Tax Service in person or via the Internet;
• the tax office assigns a renomer to your cash register;
• you enter the data of the organization's organization and the received number into the memory of the fiscal officer;
• generate the first report, send it to the tax office (it is possible through the OFD or the personal account of the cash register, if it is provided);
• The tax office issues a registration card for your cash register.

After that, the activity can begin.

Is it possible not to use the checkout

No. If your type of activity falls under the requirements of the law, fines will be imposed on you in the absence of equipment. Their size depends on the degree of the offense, form of ownership, taxation regime and is prescribed in Article 14.5 of the Code of Administrative Offenses of the Russian Federation.

How to save money on buying a cash register for individual entrepreneurs on the simplified tax system

To buy equipment that meets your requirements and not overpay, correctly assess the resources and needs of your company. Read the description of cash registers, receipt printers, cash terminals, fiscal registrar ov, evaluate what exactly you need, and from what you can refuse. In some cases, it is more convenient to buy a POS system. The equipment is supplied in different configurations and can be equipped with a cash drawer, a cashier's monitor, cash register equipment with and without FR, a terminal for accepting bank card payments, and a receipt printer.

Also compare the specifications of different manufacturers. When choosing, remember that cheap equipment has a smaller resource (for example, the number of keystrokes of the keyboard, movements of the cutting knife of the cash tape, etc.), and may also be less functional - it does not print a QR code, does not support Internet connection. Many bank card terminals financial institutions issued for free - check the commission for operations and transferring money to an account in another bank, if your bank does not provide a terminal.

Be sure to contact the consultant of the store where you plan to purchase equipment for trade automation: the specialist will offer basic and more functional models for your tasks.

Where to buy a cash register for IP

KKT sell in specialized stores your city, as well as via the Internet. When buying, pay attention, the cash desk must have a serial number and be entered in the register, just like the fiscal apparatus.

There is no point in buying "old" cash registers today. If you are just opening an individual entrepreneur or a new outlet for an existing company, purchase new equipment. This will help:

• set up accounting and reporting in accordance with the law;
• save on refurbishment if you chose "old cash registers";
• avoid fines.

You can buy cash registers from Elites. We offer a full range of equipment for trade automation, software, consulting and service support for companies of all forms of ownership and scale.

Control over the implementation of trading operations both on the scale of companies and in the activities of individual entrepreneurs with the development electronic technology is being improved. And 2018 in Russia became the starting point for the transfer of specialized cash registers to new format. Now, thanks to modern online communication, control devices can issue not only paper checks, but also electronic ones.

This method of mutual settlements in a pair of seller / buyer for both has a number of positive aspects:

• easier for the seller to work with tax office, as the process of processing data by the fiscal authority is accelerating and the possibility of errors is approaching zero;
• for the buyer, a chance is created to create an online database or archive of receipts for long-term storage, control their expenses and predict future expenses;
• for all participants, this is a great way to avoid misunderstandings in the trading process, to form a reliable and, most importantly, not taking up much evidence electronic base if they do arise, the matter will reach different levels of proceedings. In addition, paper checks issued in parallel in any store additionally ensure the safety of each purchase and sale.

The new type of equipment is well protected from information leakage, has a design that allows not to use cash tape and promptly, without the need for a personal visit tax service registered online with the assignment of a serial number. Absolute transparency and convenience in conducting trade transactions are undoubted advantages of working cash registers.

In the review-rating, you are offered best models brands included in the TOP-5 consumer demand for Russian market. This technique is in the lead in the list of the most actively sold, taking into account the price category.

The best cash registers worth up to 15,000 rubles.

3 Agat 1F Wi-Fi with FN

The best cost of a QC device with a fiscal drive
Country Russia
Average price: 11,000 rubles.
Rating (2019): 4.7

Despite the fact that the equipment belongs to the budget, it fully provides a set of tasks that have to be performed in the process of conducting cash register customer service. The available two COM ports are quite suitable for connecting to a PC, a barcode scanner, a terminal for receiving bank cards. In addition, the manufacturer has provided a built-in internal database for 10,000 products that can be downloaded using the 1C system. At the same time, prices are indicated both fixed and free. It is possible to change the goods data both from the PC and from the KKT keyboard. The functional keyboard of the device is protected by a moisture-proof shell, which increases its practicality. Silent printer outputs 8 lines/sec.

The model is equipped with a fiscal drive for 13 months and works without recharging up to 2 days. However, no matter how attractive the product for the sphere of trade, a fly in the ointment was found. The lack of a USB port that has already become habitual for some causes more emotional than practical discomfort. However, this lack of equipment is compensated by high-quality assembly and versatility of the device.

2 Atol 91F with fiscal storage

The most functional novelty of the year
Country Russia
Average price: 14000 rubles.
Rating (2019): 4.8

This innovative generation cash register features a streamlined, rugged design, versatile design, and light weight (390g), so it fits in any mobile point of sale. This novelty has already been included in the CCP register in accordance with the relevant order, which guarantees the absence of problems with its use. The model, in fact, is a continuation of the predecessor 90F with an improved appearance design and corrected deficiencies in technical equipment. The most commonly used functionality is displayed on separate buttons, which are made of indelible rubberized material, are smoothly pressed and naturally dampened. In the store, the fixture works productively for up to 8 hours, the integrated indicator light will tell you in time the need to charge the battery.

Among the advantages of the product, IP and company employees call:

• convenience at different types trade, including exit trade;
• complete set with a fiscal drive for 13/15 months;
• high-quality thermal printing;
• the presence of a large LCD display with backlight and brightness control;
• low cost of spare parts;
• simple replacement of the drive;
• options for working with paper 44 or 58 mm wide;
• the ability to transfer data to the OFD via Wi-Fi, 2-3 G, Bluetooth, Ethernet;
• support for USB, microUSB.

The disadvantage of the device, according to its owners, is the lack of a connector for connecting a cash drawer.

1 Mercury-185F with fiscal drive

The best equipment
Country Russia
Average price: 12000 rubles.
Rating (2019): 4.9

The control equipment is designed and manufactured by Incotex in accordance with the latest legal requirements about KKT (54-FZ). Despite the debut role in the market, the car received components that have shown themselves well in previous models. With its help, work in trade is carried out both through wired and wireless Internet connections. The connection is made in one of 4 modes: GPRS only or Wi-Fi; GPRS (backup Wi-Fi); Wi-Fi (backup GPRS). A registered operator acts as an intermediary in the transfer of fiscal data. Information is sent to the OFD immediately after it enters the memory of the fiscal drive.

The necessary information can be recorded on an SD card up to 32 GB. One of the advantages is the function of fixing individual upper and lower clichés at the rate of 6 lines each. The option allows you to place the name of the store, IP data and other useful information. The backlit LCD display increases the durability of the device and comfort of use. The device itself withstands a temperature range of -20 - +45 degrees, is powered by a conventional network, a built-in battery (up to 30 hours without recharging), which has a buffer mode. Of the relative disadvantages, users note the difficulty of replacing FN in the absence of skills. In some cases, this can lead to its fatal failure.

The best cash registers worth over 15,000 rubles.

2 Pioneer 114F with fiscal drive

Excellent color display
Country Russia
Average price: 18,000 rubles.
Rating (2019): 4.8

The Pioneer Engineering company staked on best technology and accessories High Quality when developing an online cash register. You don't have to stare at a dull monochrome screen all day long, which is what so many competitor models are equipped with. The multi-line color display will not allow the eye to blur. In addition, through the settings, you can set the time for its automatic transition to economy mode when the equipment is powered by battery. A moisture and dust-resistant touch keyboard makes it easy to enter a large amount of information. Users note the possibility of adding more than 90,000 products to the database being formed.

Connection to the OFD occurs via Wi-Fi or Ethernet, and the device is compatible with any operators. Electronic versions of checks are sent to buyers via SMS, E-mail. Thanks to the USB port, a barcode scanner as well as a PC/POS keyboard can be easily connected. At the same time, users call the lack of a slot for SIM-cards a significant disadvantage.

1 Evotor 7.2 with high-capacity FN

Perfect compatibility with external devices
Country Russia
Average price: 20,000 rubles.
Rating (2019): 4.9

A young brand with a promising name (TORgovli EVOLUTION) powerfully burst into the CCP segment in the leading positions, which confirms the high consumer demand for products. Evotor 7.2 is a universal smart terminal designed for the complex organization of the work of service enterprises, catering, and shops. As for individual entrepreneurs, the device also meets their expectations: it promptly accepts both cash payments with a check printout, the formation of an electronic version, and bank cards, and supports loyalty programs.

Equipped with a fiscal drive for 36 months, the device can additionally be connected to a barcode scanner, cash drawer, weights. 6 USB-connectors will help to solve all tasks. The security of its work is guaranteed by encryption of transmitted data. The machine has many advantages due to the technical ability to connect to many programs based on 1C. The remark is only caused by a non-alternative power supply from an external network adapter and weight, which even without the latter is 1 kg.

As of 2018, in the register of the Federal Tax Service of cash register equipment (CCP) is registered over 100 models. How to choose the right CCP? What criteria must be taken into account?

To select the optimal model, decide on necessary requirements to the KCT. Obviously they will be different for retail store with high traffic, itinerant trade or a company providing services.

CCP selection criteria

Conventionally, all cash registers can be classified into three categories: autonomous cash registers, smart terminals and fiscal registrars.

1. Autonomous cash desks (push-button online cash desks)- this is an analogue of the "old" cash registers, put into circulation even before the adoption of amendments to 54-FZ. At present, they have been modernized - supplemented with a fiscal drive and a communication module.

Pros.

A budget option for an online cash register for small businesses: small shops without selling alcohol, off-site sales and delivery services. Prices from 9,000 rubles without the cost of a fiscal drive (plus 6,000 rubles).

Minuses.

• to enter product names connection to a computer is required;
• You can't enter data directly into the checkout., which is very inconvenient;
• no way to control weights- Automatically, the cash desk does not add the cost of goods to the check based on weight;
• there is no function to search for goods by name;
• there is no way to work with selected products, and it can be very convenient when you can quickly select popular products (bread, milk, etc.) on the checkout panel and thereby increase the speed of customer service;
• not suitable for the sale of alcohol;
• there is no possibility of automating the business as a whole, and as a result, extracting additional profit from this.

If you have a question: "Which online cash register to buy for individual entrepreneurs" - then you should consider this option.

Store Owner Comments stationery, Svetlana Igorevna:

"There are a large number of product names in the store and the first inconvenience of work is associated with entering product names into the cash register. Firstly, the cash desk must be connected to a computer; secondly, the input process is complicated by the fact that each product must be assigned an individual code and matched with the name , barcode, price, taxation system, tax rate.And it's all in manual mode. As the product range expanded, there was a problem with limiting the number of input commodity items. Although in general, the cash desk operates in accordance with 54-FZ, the inconvenience of using it pushes you to choose a more modern model, for example, a smart terminal."

"Currently, the quality and speed of customer service are important to increase their loyalty. Competition is high and customers choose convenience. In addition, growth is shown by those enterprises that automate business processes, optimize inventory and effectively manage the assortment, analyze key trade indicators, implement loyalty systems for customers. Autonomous cash desks are not designed for this, so it will not be surprising that they will not be on the market soon.

2. Smart terminal ("smart" cash desk, smart cash desk)- This is a new generation cash register. Represents tablet terminal, with a built-in printer for printing checks and installed cash register software. Some smart terminals support battery life without recharging from 10 to 48 hours (depending on model).

Additional retail equipment can be connected to smart cash registers. For example, a barcode scanner, checkout scales, an acquiring terminal (a device for accepting payments with payment cards). But there are also models with an already built-in barcode scanner and an acquiring terminal, that is, they print checks, scan a barcode, and accept payment by bank cards.

Smart terminals suitable for maintaining a full-fledged inventory and in general for automating trading processes. Due to ease of use, ease of use and reasonable price, smart cash registers have quickly gained popularity among entrepreneurs.

The specialist of the trade automation company under 54-FZ in Ulyanovsk "Simbirsk-service" - Sergey Petrovich K., comments:

“The functionality of smart terminals is largely determined by software that is installed on it. Let's focus on Lightbox smart terminals:

1. To smart terminal Lightbox easy to add goods to the nomenclature. It is enough for the cashier to scan the barcode of a new product and the cashier instantly finds it in his global directory ( own development company Lightbox, has more than 200 items) and “one click” adds to the nomenclature.
2. With such a cash register, it is easy and quick to serve customers. For example, in order to sell running position, simply click on its icon in the favorites panel.
3. Cashier accepts mixed payment. Customers can pay for purchases both by card and cash at the same time.
4. With the Lightbox checkout, you can sell both at a fixed price and set an individual price for the product for each customer. As well as providing discounts, you can both for the general purchase and for a specific product in the check.
5. The cash register supports the sale of goods by weight. Connect the cash register to the scales, and it will automatically calculate the price of the weighed goods and automatically add it to the receipt.
6. The following functions are available at the checkout: “deferred check” and “carrying out returns”.

The price of the terminal varies from 19,000 rubles. (with FN 15 months).

Pros and cons of smart terminals




Pros.

• Unlimited Memory for the number of imported items. In KKM - restrictions depend on the fiscal memory of the device and the model itself.
• There is no need to purchase additional trading equipment. For example, at the box office "Lightbox 5" and "Lightbox 7 with acquiring" there is already a built-in barcode scanner, receipt printer and acquiring terminal.
• Convenience of visual control of information, knocked out by the cashier on the check, which eliminates any errors in the check.
• Sale of goods excluded out of stock. It is enough just to scan the barcode, and information about the goods in stock, sold or placed in the warehouse will be displayed on the monitor. KKM does not provide such information.
• Settlements with buyers are automated as much as possible, so they pass quickly, reducing the likelihood of queuing.
• It is possible to keep inventory records, loyalty programs, automate the processes of purchasing and generating documents, etc.
• Adding new items and updating the database is possible during the working day. KKM does not have these capabilities.

Minuses.
Cost of smart terminals more expensive than stand-alone cash registers- the difference is about 3000 rubles. However, the existing advantages make "smart cash desks" the most popular.

3. fiscal registrar can be used in trade and service enterprises of various sizes. Its main function is to print receipts. Works only when connected to a control device: computer, laptop, tablet or phone. The higher the technical indicators of the fiscal registrar, the more expensive it is.

If you have small shop, you can choose an inexpensive fiscal registrar - for example, LitePrint 57 F. Fiscal registrar + phone or tablet as a control device (the fiscal registrar is compact, fits in the palm of your hand), and for any small trade and service enterprises.

Pros.
It has the same advantages as smart terminals.

Minuses.
It is more expensive than previous models of cash registers, since it requires the purchase of an additional control device and sales equipment.

Additional selection criteria:

4. The number of checks that the cashier issues per minute. Check printing speed can be high, medium and low.

High speed printing - over 150 mm/sec.
Average printing speed - from 90 to 150 mm/sec.
Low print speed - up to 90 mm/sec.
High speed receipt printing is important in outlets with high traffic - a category of supermarkets. In retail outlets with medium traffic, there are enough cash desks with a print speed of up to 90 mm/s. Various equipment options can be viewed. Generally, sale of cash registers is carried out in conjunction with the software. If you approach the issue of choosing a cash desk more globally, then you should pay attention to functionality programs for cash desks and choose the option that meets the requirements of the enterprise in terms of trade automation. In addition, if the company maintains accounting and tax records in 1C or Kontur programs, then consider the possibility of their integration with the supplied cash register software.

One of the cheapest on the market today is turnkey solution

"On the use of cash registers" regulates mandatory application such equipment for all types of business activities that sell various goods or provide certain services.

When performing such actions, the individual entrepreneur must issue to the consumer check confirming payment for the purchased goods or services.

Concept, purpose and choice

Cash registers (KKM) are an electronic mechanism that allows tax and other regulatory authorities to carry out constant supervision for the movement of cash received by the company from the sale of goods or services.

In addition, KKM helps to collect the necessary information for reporting and keep accounting records of the organization.

When purchasing a cash register, a businessman or his authorized representative must clearly know which operations are necessary for the normal functioning of the enterprise and which are not. Main differences any model range are:

• price, which depends on the model of the device, as well as on the place and method of its sale;
• the number of printed checks for a certain period of time, respectively, the higher the print speed, the more expensive;
• auxiliary functions that any cashier can do without, especially if the company's budget does not have large expenses for the purchase of cash equipment;
• the presence of connectors that make it possible to connect various devices, such as barcode scanners, bank cards, electronic balance and the like;
• the presence of a rechargeable battery that allows you to carry out mobile sales without a permanent electrical source;
• the ability to operate equipment with large temperature fluctuations.

It turns out that a cash register with a sufficiently large number of additional functions will cost much more expensive conventional and compact "KKM".

Who is required to use

The current legislation provides compulsory use control equipment for all enterprises, regardless of the form of ownership, which receive or provide services.

USN

Individual entrepreneurs using the simplified taxation system (STS), required to use cash.

There are special computer programs that allow you to make the necessary records, as well as print checks. To do this, you just need to install the program on a personal computer located at the workplace of the seller. Thus, the owner can save almost half as much financial resources as when buying.

However, taxpayers under the "simplification" have the legislative right not to apply the CCP, if:

1. All financial calculations with the population or other clients are carried out by bank transfer. The only big disadvantage of the exception is that such financial transactions are problematic and almost impossible to carry out with individuals.
2. An individual entrepreneur provides a service to a consumer. But in this case, the businessman is obliged to issue a certain receipt to the client, which displays the amount and date of payment, the name of the company, information about the owner, his signature and the wet seal of the company.
3. The businessman carries out his production activities in remote places that are approved by law. At the same time, the condition for issuing an act on accepting cash from the consumer is mandatory.
4. sale medicines pharmacies sell, services are provided by paramedical institutions located in the countryside.
5. Entrepreneurship is based on freight or passenger traffic. A prerequisite is the provision of tickets to passengers.

BASIC

Individual entrepreneurs on OSNO have legal right not to use cash registers in case of mutual settlements with the population to whom a certain service was provided.

But in this case, the client must provide BSO(form of strict reporting), which is purchased in specialized stores or printed by order in printing houses.

Such an act of mutual settlement should indicate the following information:

• detailed information about the taxpayer;
• actual and legal address firms;
• clear name of the service provided;
• series and number of circulation;
• date of issue of the form;
• the cost of the service provided;
• profession and signature of the person issuing the BSO.

The system without cash payments can only be used when receiving cash from individuals. Mutual settlements with legal entities must be made by bank transfer or only through KKM.

In the event that the taxpayer, under the OSNO, uses exclusively non-cash forms of payment, including with individuals, checkout is not required.

UTII

In the event that a businessman pays a state duty on a single tax on temporary income () and carries out retail, then the decision on the presence of a cash register undertaken individually.

Thus, in the absence of a CCP, the entrepreneur must hand over to the buyer, instead of a cash receipt, another document confirming the calculation. This may be a receipt, or other typed or handwritten acts. The main thing is that the necessary information is displayed on them, and the seller's signature is on them.

However this rule valid only until 07/01/2018, since the regulatory legal act No. 54-F3 regulates after this period availability of cash registers. At the same time, the cash desk must be connected to the Internet for uninterrupted transmission. necessary information to tax authorities.

Therefore, from the middle of 2018, individual entrepreneurs will face considerable financial costs:

• purchase of equipment and software;
• conclusion of agreements with the operator of fiscal data;
• workplace equipment for a cashier (cashier).

Registration

For you need to resort to specialists located in the technical service center.

Exactly there legal entities sell and service cash registers.

To register newly purchased equipment, you must collect and provide to the service center the following acts:

1. Application with a request to register a specific model of the device. Such a document is drawn up in two copies, one of which is provided to the legal maintenance authority, and the second with the resolution of the organization remains with the applicant.
2. , which is formed by the operator of the enterprise.
3. Magazine "KM-8"- this document reflects all calls to cash desk service specialists.
4. registration certificate registered device.
5. Confirmation document on the availability of a specific room for the location of cash equipment.
6. Holographic label, confirming the availability of service.

Among other things, a businessman is carried out in a tax institution at the place of business. In this case, employees public institution require evidence of the right to own equipment.

To do this, the owner or his authorized representative must present a fiscal receipt for the purchase of the device or other documentary act that can prove the purchase.

After the application has been accepted tax authority, in one week specialists service center install "KKM". This action must be carried out only in the presence of employees of the tax authority.

The checkout process includes the following actions:

• sealing the cash register;
• formation of the necessary details;
• checking for correct operation.

At the end of the installation process, the businessman is awarded package of documents, which certifies the registration with the relevant authority.

Here, a very important aspect is the need to check the entry of equipment into the base of the cash register office (CCO). If all the paper nuances are met, the specialists proceed directly to the installation of the equipment in its permanent place.

A significant section is the constant maintenance of the cash register, which should be carried out:

• once a quarter– inspection of the external state of the device;
• once a year – full check the serviceability of the device and its compliance with all stipulated standards.

The service life of a cash register, according to legal documents, should not exceed 7 years. However, if this device is in good working order and after the expiration date is on the list of the register, then it can be operated further until the tax state agency excludes it from the database.

Upon expiration of the period of use, a tax service specialist must personally exclude such equipment from the register and deregister. Before that, he is obliged to notify in writing the owner of the cash desk, that is, an individual entrepreneur

Work principles

When using cash register equipment, such processes:

• printing of a tear-off check;
• drawing up an imprint on the control tape;
• entering financial calculations into the memory of the device;
• entry in the fiscal memory of the cash register.

To perform the above actions, the cashier only needs to break the check, after which all further operations will be performed automatically by KKM. To impact on automatic operation system can only be operated by a service technician, as other persons have no access to such interventions.

Accounting for proceeds Money carried out automatically and occurs after the cashier has punched the check. If the check does not break through, and the product or service is sold, then accounting for finances at the KCP is not performed.

The basic principle of operation of the device is aimed at constantly breaking through the check after the perfect sale of a product or service. The process of punching a receipt at the checkout occurs in the following way:

• the consumer, when making a purchase of goods, transfers a sum of money to the seller;
• after taking cash, the seller recalculates the correctness of the transferred amount and accepts them at the cash desk;
• the cashier punches the check and together with sold goods passes it on to the client.

As a result, the mutual settlement between the cashier and the consumer was carried out.

Depending on the CCP model, information can be entered using:

• built-in keyboard;
• the connected recognizer of bar codes and plastic cards;
• connected personal computer or laptop;
• electronic scales.

Need to know what the client has full right require when making a purchase cash receipt, and the seller, after accepting the funds, is obliged to issue it, since non-issuance of a check or non-use of existing cash equipment entails penalties and other unpleasant consequences for the entrepreneur.

Changes for 2018

In 2018, there is smooth transition use of old modifications of the cash desk for new ones, which have the ability not only to record cash settlements, but also at any time of the day to instantly transfer all completed transactions via the Internet to a specialized department of the tax service.

Thus, in order to ensure fast and uninterrupted communication with customers and government agencies, individual entrepreneurs need to purchase, register and install new and improved devices to replace the old ones.

The exceptions are those businessmen who:

• the service life of the old unit has not expired, since it is produced for improved equipment after the expiration of the service life of used cash registers;
• there are problems with the Internet connection or its absence at all (however, the businessman must prove the existence of this problem).

Price

The price of new models of electronic cash registers primarily depends on the fact that it contains most of the details. foreign production. Therefore, the price will differ significantly from the old modifications.

Also plays an important role currency market, on which the dollar exchange rate and, accordingly, the cost of imported parts depends. But taking into account the fact that such cash desks will be assembled by domestic design enterprises, therefore, one should hope for a small price difference.

Innovations will affect individual entrepreneurs, which are on a patent and on a single tax from temporary income. Since it is they who will be able to receive a tax deduction of up to 18,000 rubles for the purchase of a modernized cash register.

Limit

The limit of cash income in 2018 for businessmen is not regulated, in this regard, entrepreneurs have every right to choose personally need and install it.

If the business owner has refused the limit, then he is obliged to form an appropriate order about this and put it into effect.

fines

This year, the activities of individual entrepreneurs and cash registers are experiencing impressive changes, which are aimed at increasing the amount of administrative penalties in the form of fines. Thus, the minimum fine in 2018 is 3,000 rubles.

Legislative act of 15.01.2016 introduced the following fines for violation in the application or use of cash registers:

• non-use of accounting equipment by a businessman - a fine ranges from 10,000 to 30,000 rubles;
• repeated detection of violations or the amount of funds not passed through the cash desk is more than 1 million rubles, the suspension of the activity of the owner of the company is provided for up to 3 months or 90 calendar days;
• use of unregistered or non-working equipment - the administrative penalty will be from 3,000 to 10,000 rubles.

When can you not use a cash register? Details are in this video.