Cash register equipment is an indispensable attribute of almost any person or organization that is engaged in entrepreneurial activity. Many questions arise for these individuals when it comes to fiscal apparatus. Some aspects of the use of such technical means are described in this article.
Legislation
Any individual entrepreneur, and even more so an organization engaged in commercial activities, before starting their work, should study the laws and other regulatory acts of the state that govern the application of CCV. This is due to the fact that not so long ago a law was passed in the country that stipulates that if businessmen make settlements with cash during their work, then they are obliged to use fiscal equipment for this. But even if cash payments do not occur, and they are made by transferring through bank cards, this is also a condition for installing a fiscal apparatus. Another regulatory document governing the legal relationship under consideration is the Federal Law on cash registers.
Strict reporting forms
Of course, exceptions are established by law. So, for some categories of entrepreneurs, the purchase, registration and use of cash registers are not required. This primarily concerns entrepreneurs who purchase and sell their goods using strict reporting forms. The latter are a legitimate argument for the tax service, representing a confirmation of the transaction. The requirements for strict reporting forms are established by special legal acts.
Other exceptions
Another category of private entrepreneurs and commercial organizations are people who work and engage in activities that complicate the use of cash registers. Among these, for example, one can note retail outlets in the markets. The installation of CCP in them is very difficult, since usually electricity is not connected to such points, not to mention the Internet. Speaking of the network. Recently, control machines that directly transmit readings to tax authority.
Another person exempted from the application of the CCP by law is the single tax payer, as well as those who carry out their business on the basis of a patent.
This list is not complete. A detailed list of them can be found in the law itself, which regulates their relationship. This regulatory act is called "On the implementation of cash settlements by entrepreneurs and organizations." In addition to him, other state documents regulate certain issues.
Types of equipment
Cash registers are diverse. In the country there are a huge number of manufacturers who constantly produce these tax accounting tools. However, in general, these machines can be divided into three categories:
- Cash register machine.
- Electronic machines.
- Software complexes.
These three types differ in complexity and functions. If simple cash registers are a technique the size of a little more than a calculator (the smallest instance), then computers are already a more advanced machine with a large number of various functions.
Software and hardware systems already speak for themselves - this is a huge set of not only hardware, but also a variety of software.Depending on the type of activity, what the businessman will do, the number of tasks that he wants to solve in the production process, the type of cash equipment that he will need to use depends on all this.
check in
Buying a cash register is only half the battle. After its acquisition, registration with an authorized body will be required. That is the tax service. To register the device, you need to submit a statement to this body in the form prescribed by law. A form of this application can be obtained directly from the tax authorities. The document must be accompanied by a passport of cash register equipment, an agreement concluded with an organization that will continue to service it and carry out service repairs. Having handed over these documents to a tax specialist, you will need to wait a few days, and then pick up the cash register.
Register of equipment
In order for the registration of control equipment to be successful, you need to know some points. So, in accordance with a government decree, not all cash registers are subject to registration, and indeed can be used by entrepreneurs. The state represented by the tax service maintains a special list of devices that can be used in Russia. It is called the State Register. The tax authority introduces relevant information on cash register models that can be used into this list. Only after familiarization with this registry is it recommended to purchase a CCP, and then register it.
The named register serves simultaneously three subjects of entrepreneurial relations. The first ones are entrepreneurs who can learn from it whether the purchased device is relevant, whether it can be used. The second is the manufacturers of KKT, who, before selling their products, are required to take measures to include their model in this register. Well, the third is actually the state bodies themselves, including tax services, which use the registry to carry out monitoring and verification.
Use of cash registers
Having registered the cash register in the prescribed manner, the taxpayer assumes other responsibilities. One of them is the use of fiscal technology. The law establishes a list of cases in which an individual entrepreneur or other person engaged in business activities must use it. So, the regulatory act expressly states that cash registers must be used if a businessman makes any payments using money or bank cards.
But that is not all. After using the CCP, the business owner or the person who is responsible for using the cash register must give his client a check that will confirm the purchase.
The third important condition for the use of the fiscal apparatus is the filling out by the cashier or other person of all documents related to this. So, they are obliged, for example, to keep a book of accounting for cash receipts, which reflect all payments made, their amount and other nuances.
A responsibility
Violation of legislative norms related to the use and application of fiscal technology will be the basis for bringing to administrative responsibility. In the tax service there is a special unit that is authorized to conduct the necessary inspections. Specialists ensure that all businessmen use cash registers in accordance with established requirements.
So, one of the powers of these employees is to conduct sudden inspections, as well as so-called test purchases. In practice, this is as follows. A specialist of a tax authority in civilian clothes buys some goods in a store.If the cashier does not give him a check, the fiscal will issue the corresponding act, and the store employee will be held administratively liable. The punishment is a rather big fine.
You should be aware that the act of the tax service to commit the above misconduct can be challenged both in court and through the organization’s management.
Removal from the register
The use of CCP is directly related to the implementation of activities by entrepreneurs or organizations. Therefore, if they cease their activities, then the fiscal apparatus is subject to mandatory deregistration. This procedure is quite simple and does not require large material and time costs.
It is enough for the businessman to bring the fiscal registrar to the authorized body, where, again, write a statement on the corresponding form. Documents are attached to it: passport for the device, registration card. After five days, the tax authority will have to remove the equipment from registration. If the deadline has passed, but the procedure is not completed, then it is advisable to contact the deregistration department. It is possible that the businessman will be denied this action if the cash register has been damaged or other malfunctions. In any case, if this state service is delayed, it is necessary to find out the reason, and in certain cases to write a complaint to higher persons (the head of the tax authority) or apply to the court.
Summarizing
Thus, there are not so many types of CCP. Any fiscal registrar that an entrepreneur plans to buy must first be checked for compliance with the requirements established by the State Register. Next, you should correctly use this equipment to avoid possible sanctions. But in any case, before starting an entrepreneurial activity, it is better to consult with knowledgeable people, including tax officials. It is also recommended to read all legal acts on the use of cash registers.
