Each novice entrepreneur will certainly be faced with the question of whether he needs to buy a cash register for IP for activities. If such a technique is mandatory for him, then he will ask another important question: "Where and how to register a fiscal machine?" This and another is described in this article.
What is a cash register
The concept of cash registers, as many probably believe, is well known. However, not everyone knows that cash registers are not just “cars” that are in stores and other places. According to clarifications of the legislation, in addition to these devices, cash registers also include electronic computers. The same personal computer can become under certain conditions of KKM. Software and hardware systems equipped with special equipment are also such equipment.
The main requirement for any unit that entrepreneurs plan to use in their activities is the presence of fiscal memory. In the absence of such a device will not be registered, and, accordingly, it will become simply impossible to work on it.
Legislation
Relations arising from the use of cash registers are regulated by many regulatory acts. So, the Tax Code states the requirements for the use of control equipment by business entities. However, the main law from which you can learn about the need for an entrepreneur to use a cash register is the Federal Law "On the use of control cash registers." It establishes that all entrepreneurs (with the exception of certain cases) and enterprises are obliged to use fiscal equipment in their work if they work with cash settlements or accept bank cards for payment. In addition to this normative document, relations are regulated by certain by-laws, including acts of the Federal Tax Service, which is the authorized body in the field of entrepreneurial activity.
Who needs a cash register, and who does not
Is a cash register for IP needed or not? The issue is relevant for most entrepreneurs. Depending on the type of their activities, the legislation determines whether or not the installation of cash registers is required.
So, an individual entrepreneur without a cash register can work freely if instead he uses the so-called strict reporting forms. They, as their name speaks for themselves, are in the account of the authorized body, so it will be very difficult to write out an extra or fictitious one.
The following categories of individual entrepreneurs, to whom the state has granted a labor benefit without KKM, are persons (SP) who are registered with the tax service as carrying out work in places where the use of KKM will be complicated. These include, for example, sellers in the markets.
There are also so-called IP on UTII. Do they need a cash register? The answer is unequivocal: if a businessman appears to be a payer of a single tax on imputed profit, then he does not need fiscal equipment. This is expressly enshrined in the above federal law.
There is another category of cases in which the acquisition of control equipment is not required - if the IP has a patent. The cash register is also optional for them, which is approved at the legislative level.
Need to use
What caused the need to use a cash register? First of all, so that the supervisory authorities, in this case the Federal Tax Service, are able to verify the compliance of the businessman’s income and the amount of taxes paid by him. In addition, the operation of cash register equipment protects the rights of customers who are issued with the relevant cashier's checks upon purchase.
In connection with this law, certain obligations are established for business entities. So, in addition to issuing cash receipts, an entrepreneur is obliged to use cash register in all cases when payment is made in cash. Cash registers are also used when the buyer uses a bank card.
Another obligation of the entrepreneur related to cash registers is the maintenance of expendable and other documents on cash register. Such papers, for example, include a book of records of transactions, a journal of receipts, etc. These documents must be filled out by the entrepreneur daily.
Sales receipt for an individual entrepreneur without a cash register (if such an opportunity is provided by law) is considered a substitute for a cash receipt.
KCT State Register
Before you purchase a cash register machine, it is advisable to find out if it is possible to register it with the Federal Tax Service. To do this, a special list has been created and is being maintained by state bodies, which includes fiscal machines, which, in turn, can be used and, accordingly, registered. This list is called the State Register of cash registers.
Registration Authorities
As mentioned above, the authorized body for registration of cash registers in Russia is the Federal Tax Service. This is where the purchased equipment will need to be carried in order to register it. You should contact the territorial body in which the individual entrepreneur himself is registered.
Documents required for registration
To register a cash register machine, an application should be submitted to the authorized body for registering a cash register. This is a document of the established form, it can be obtained directly from the tax authority. There, most likely, there is a filling pattern.
The prospective entrepreneur will have to attach the cash register equipment that he has acquired to the completed application. Also, employees of the Federal Tax Service will require the applicant to provide them with documents for the device, that is, a passport and other technical documentation.
The last document you need to submit to the tax office for registration of KKM, is an agreement concluded with a third-party technical organization that will repair and service the device.
Registration procedure
Having collected all of the above documents, an individual entrepreneur can safely hand over his cash register for individual entrepreneurs under the simplified tax system to the tax service. If all the papers are in order, then in five days the equipment will be registered, and the business entity will be able to use it for its intended purpose.
It should be noted that registration of a cash register for an individual entrepreneur occurs if the applicant has submitted a technically sound device. This technique must be sealed. If such requirements are not met by the entrepreneur, then he may receive a waiver from the tax authority.
Responsibility for breaking the law
It is important to know that doing business without fiscal technology is punishable by law (of course, in cases where such use of cash register is mandatory). A person who violates the law will be held administratively liable. As a rule, this responsibility involves a fine on the perpetrator.
Administrative offense for not using cash registers is provided for by Article. 14.5. CAO. Employees of the Federal Tax Service are entitled to carry out the necessary checks to determine whether businessmen comply with the requirements of laws.And it should be noted that such checks are carried out by them regularly and unexpectedly.
Most often, individual entrepreneurs are subjected to such administrative penalties when they do not issue a cashier's check to customers or use a faulty cash register.
Thus, the question of whether a cash register is needed for an individual entrepreneur is determined by what this entrepreneur does, by what tax system he works and where.
In any case, before starting a business in this regard, you should consult with tax specialists. If this is not done, then there is a risk of being subjected to administrative penalties. Having found out that a cash register is still necessary, a businessman is required to contact the tax authority and register this equipment. Without such a procedure, again, a fine by the fiscal authorities is possible.
