Who can work without a cash register in Russia?

For the functioning of the business, minimal state bureaucracy is only beneficial. One of the implementations of this approach is a situation where an organization does not need to acquire a cash register. After all, this is an additional waste and red tape with papers. So who can work without a cash register?

general information

So, is it possible to work without a cash register? Yes, but with a number of conditions. Both individual entrepreneurs (IPs) and a number of organizations of various forms of ownership can work in this mode. But specifically, who can work without a cash register? In what areas of activity is this possible? How is everything regulated from a regulatory point of view? All these questions deserve to be answered.

In which cases?

When is it allowed to not use this unit? Here is a summary list:

1. When services are provided to the public, which is accompanied by the issuance of strict reporting forms. All this should correspond to the order determined by the government of the Russian Federation.
2. Due to the specific circumstances of the activity or the particulars of residence during the implementation of the activity
3. When individual entrepreneurs and organizations are single tax payers. This may be claimed by entities that are engaged in a list of types of entrepreneurial activity established by regulatory documents. In addition, IP can work without a cash register also when it uses the patent system of taxation. He was given the opportunity to make cash payments in cash and use payment cards. In this case, only those who are not covered by the RF Tax Code can act.

For what types of activities is there a benefit?

So, we know that the situation when individual entrepreneurs and LLCs work without a cash register is quite real. But in what areas is this possible? Here is a short list:

1. The sale of printed materials and related products in special newspaper and magazine kiosks in cases where the share of periodicals in the turnover is not less than fifty percent of the total revenue, and the additional assortment is approved by the competent authority.
2. Trading in securities, lottery and travel tickets, coupons for movement in public transport.
3. Trade in exhibition centers, markets, fairs and other territories that are reserved for this activity. Only shops located on them, kiosks, pavilions, tents, grocery stores, container-type premises and other similarly equipped places are included in the exception, which allows for the display and preservation of goods.
4. Small retail distribution of non-food items from baskets, trays, handcarts. Even if they are protected from possible atmospheric precipitation by canvas, frames, tarpaulins or covered with plastic wrap.
5. Trade at kiosks for soft drinks in bottling and ice cream.
6. Providing food for workers and children in educational organizations that provide training.
7. The sale of tea products in passenger cars, but only in the range approved by the federal government, which is engaged in rail transport.

Other cases

But that is not all. So, the allowed areas include:

1. Realization of the nominal value of postage stamps.
2. Trade in milk, kvass, vegetable oil, kerosene, live fish from tanks, and vegetables and gourds was unleashed.
3. Reception from the population of recycled materials and glassware.The exception is scrap.
4. The sale of objects of worship, as well as religious literature, the provision of services in terms of ceremonies and ceremonies in the territory, which is provided to the relevant organizations for this purpose.

As you can see, the answer to the question whether an individual entrepreneur can work without a cash register, as in the case of legal entities, is positive.

Legislative issues

So, we have already figured out who can work without a cash register. Now let's get acquainted with the regulatory and legislative aspects. It should be noted the great bureaucratization of the enterprise. The situation is gradually improving, but rather slowly. So, for example, if the organizational structure or individual entrepreneur wants to deregister the old cash desks, then from 01.06.2017 they do not need to go through a bureaucratic hell. But if you want to modernize them, you will have to work with pieces of paper and public services. Constantly there are changes that are often controversial. It is not necessary to buy a cash register; it can be rented. But the fiscal drive will have to be purchased, because it must be stored at the enterprise for at least five years. In general, many aspects are considered in Law No. 290-FZ. In addition, attention should be paid to explanatory letters of the Federal Tax Service. One more important point should be noted here. Although this is not very noticeable, but now there is a campaign against the drinking and consumption of alcoholic beverages. Therefore, companies and individual entrepreneurs involved in its implementation must have a cash register. Although before it was not required.

The trends of new times

On July 3, 2017, the law on online booking offices was passed. What are they? At first glance, this is a very common mechanism. But its feature is the connection to the global network. Therefore, it is necessary to conclude agreements with fiscal data operators. They will collect, store and transmit data to the federal tax system. Since this is a new business, nobody obliges them to apply. What can be said about this approach? In the future they will ask: can an LLC work without a cash register, and in response - it is likely, but why? Indeed, this implementation will allow honest individual entrepreneurs and legal entities to breathe calmly and not worry about possible problems and unscheduled inspections. And those who snatch part of the income will deal with law enforcement. This is how the general scheme looks in theory. How to implement it in practice, we have yet to see.

Does it make sense to work like that?

Consider the situation on the example of an individual entrepreneur. We know that you can work IP without a cash register. But is it always justified? Gradually, the use of plastic cards is becoming more widespread, so at least you have to think about payment terminals. After all, it is potentially very likely that in ten to twenty years they will practically not be paid in cash. What is it for? The fact is that payment terminals are now often configured to work in conjunction with a cash register or even replace it. Therefore, if things are conducted somewhere in the outback, then it is possible to do without them. But in modern cities with a population of more than 100 thousand people, this conniving approach is a thing of the past. After all, if a person comes in who does not have cash, but has a plastic card, it is not a fact that he will go to withdraw money. It is likely that he will simply turn to more advanced business entities.

Frequently asked Questions

Let's look at a few of the most popular points regarding who can work without a cash register. So:

1. Is a cash register needed when using a simplified tax system? Yes, of course.
2. Do online stores need to own a cash register? Yes, of course.
3. Does an individual entrepreneur or limited liability company need a cash register? It all depends on the place and type of activity. You can do with strict reporting forms. Although if there are a lot of customers, then filling out a bunch of papers will be problematic and even ineffective.
4. An individual entrepreneur needs a cash register, what works on a patent tax system? No, it’s not allowed to use it here.
5. If the activity of an individual entrepreneur is the leasing of his property, should a cashier's check be issued? No, this is optional.

Conclusion

It is impossible to say that we have an optimal and perfect system of interaction. But what is, is an expression of modernity, albeit in a somewhat imperfect form. Therefore, if you do not like something, then you need to contribute to improving the situation and change your life for the better. In this case, through dialogue with the vertical of power. Indeed, instead of cursing, it is much better to look for ways to solve accumulated problems together. And ultimately everyone will benefit from this.