Proper organization of settlements with customers is one of the key points of the company’s activities. Legislation requires cash registers to be used when accepting cash. This is a general rule from which there are a number of exceptions. This topic is especially relevant today. Indeed, just recently, the rules for the use of CCP have undergone significant changes.
Box Office Act and its reform
The main regulatory act governing the use of CCP is Law No. 54-FZ “On the Use of Cash Register Equipment”. Since the beginning of July 2017, it has been completely reformed. For mandatory use, a new model of equipment has been introduced. It is also allowed to use old devices that can be upgraded.
New devices (online cash desks) are equipped with fiscal drives (FN) instead of EKLZ. And they are called "online" because they not only record data about all the broken checks, but also send them via the Internet to the tax office. The Federal Tax Service promptly receives information about the company’s work with the cashier, which should simplify the verification process. That’s why the government’s cash reform was launched.
There is a plus for businessmen - a reduction in the reporting burden and the number of visits of inspectors. More precisely, they can be completely avoided if everything is done according to the rules. And only those companies promise to check the specialists of the Federal Tax Service that admit violations in working with the cash register.
The use of KKM new sample gives an advantage for the buyer. Under the new rules, he may ask the seller to send an electronic check to him by e-mail. Such a fiscal document is unlikely to be lost or become worthless. In addition, you can scan a paper check with a mobile device directly in the store using a special application and verify its authenticity. If violations are found in the check, the buyer will be able to report this to the Federal Tax Service.
What determines the need for the use of cash?
Changes in the law on CCP have expanded the range of entities that are obliged to use cash registers in their activities. However, the opportunity to work without them remains today. The types of activities exempted from the application of the CCV are listed in paragraph 2 of Article 2 of the above law. Here are the most popular ones:
- sale of newspapers and magazines;
- trade at fairs, exhibitions, markets;
- providing meals to schoolchildren;
- selling ice cream and soft drinks in kiosks;
- sale of draft kvass and milk from tankers;
- seasonal trade in vegetables and fruits;
- shoe repair, key making;
- sale of handicrafts.
Thus, if an organization, for example, is engaged in the seasonal sale of kvass or watermelon, then for these operations it will not need a cash desk. But this does not mean that engaging in other activities without fail implies the use of CCV. So, when is a cash register necessary for an LLC? It depends on the following circumstances:
- who are the customers of the company - individuals or legal entities;
- what it sells - goods or services;
- what tax regime applies.
And now, first things first.
For whom is the company operating?
Clients of LLC can be persons of two categories:
- Ordinary citizens, they are individuals (in the interpretation of lawmakers - the population).
- Companies and entrepreneurs.Although individual entrepreneurs are legally individuals, for the purposes of making settlements, they are equated with organizations.
With counterparties from the second group, cash settlements are extremely rare. Firstly, in our digital age, this is simply inconvenient. Secondly, these operations are limited to the amount of 100 thousand rubles - such a limit is set by the Central Bank of the Russian Federation. Larger funds between the two organizations, as well as between the company and the individual entrepreneur, must move strictly through bank accounts. And this is non-cash payment, and the cash register is not used with it. Therefore, if the LLC does not work with the population, then it does not need KKM either.
And it’s a completely different matter if the buyers of goods or services of the company are citizens. Or she works with both individuals and legal entities. In most cases, at the same time, a cash register is necessary for the LLC, since settlements are also carried out in cash. But this rule does not yet apply to everyone.
What does the company get paid for?
An LLC may sell goods to the public, that is, engage in trade, and may provide services. In the latter case, it is allowed to work without a cash register, but subject to the following conditions:
- services are provided strictly to citizens - no legal entities and individual entrepreneurs;
- instead of a cash receipt, the buyer is issued a strict reporting form (BSO).
Such forms are produced in a printing way - you cannot print them on a printer. Usually they are bought in specialized stores or ordered at printing houses.
However, the law 54-ФЗ “On the use of cash registers” in its new edition changed this rule. From July 1, 2018, forms should be made using special machines called BSO KKT. So the LLC, which provides services to the public, from the indicated date will have to acquire either a special cash register for printing a BSO, or purchase a regular cash register and issue checks to customers. But until July 1 of next year, companies selling services to the public can use the old BSO and work without a cash register.
If the organization sells goods, then it does not have the right to issue a BSO. It turns out that in this case, for the LLC, a cash register is needed without fail? Mostly yes, but there are exceptions.
Impact of taxation regime
For LLC, several taxation systems are now available to choose from: basic (OSNO), simplified (USN) and “imputed” (UTII). There is still payment of the agricultural tax (UPC), but it is quite specific and is rare. We leave the essence of these systems and the problems of choice outside the scope of the article. Now we are only interested in their attitude to cash registers when selling goods.
Subject to a number of conditions, retail trade falls under the “imputation”. And if LLC on UTII, is a cash register needed in this case? The good news is that this special mode allows you to accept cash without cash register. Instead, the seller should give the buyer a document that contains the necessary details, such as a sales receipt. So, in many cases, even stores can operate without a cash register.
The bad news is that the opportunity to trade on UTII without CMC will remain until July 1, 2018. After that, payers of “imputation” will be required to use cash registers - this is the requirement of Law 54-FZ. As for LLC on USN or OSNO, which sell goods, no preferences are provided for them. So, they are obliged to use cash registers.
About the work of online stores
Changes in the law on CCPs were a big surprise for many online stores. Prior to their entry into force, the cash desk was not needed if the store did not accept cash from customers. To accept payment and issue goods, such stores often collaborate with delivery services and pick-up points. If the buyer pays for his order online, such an operation was not considered cash payment.
However, now everything is different.According to the new rules, payment by credit card, as well as electronic means of payment (WebMoney, Yandex.Money and others), is equated to cash payment. And now the online store should generate a cashier's check whenever the buyer pays for his order via the Internet.
Thus, if an LLC has an online store, then it should work through a cash register. This also applies to companies that accept payment for their services online. The only exception is if the purchase is paid directly from the buyer's bank account to the bank account of the company (online store). For example, through an online bank or mobile application. Interestingly, payment by payment order, when the client arrives with a receipt at the bank, is considered cash payment.
When exactly can an LLC work without cash register?
So, it turns out that in most cases the cash register for LLC since 2017 has become a necessity. Or it will become one from the middle of next year. There are not so many situations where a company may not apply CCP:
- the implementation of the activities listed in paragraph 2 of Article 2 of Law 54-FZ;
- work strictly with organizations and individual entrepreneurs;
- sale to citizens subject to payment from their bank account to the company account;
- until July 1, 2018:
- The implementation of services to the population (regardless of the tax regime) with the issuance of BSO.
- The use of UTII.
How to choose a cashier?
In other cases, LLCs are required to have a cash register. Thus, sooner or later, most businessmen will have to worry about installing a cash register.
On the website of the Federal Tax Service there is a register of KKT, which corresponds to the updated legislation and is approved for use. It has a lot of equipment, in addition, it is constantly updated. What cash register is needed for LLC from the presented variety? There are some nuances when choosing.
The first of them concerns the period during which the fiscal drive will work. After its completion, the fn needs to be replaced. There are two such periods - 13 and 36 months, and the choice does not depend on desire, but on the requirements of the law. For LLC on USN, UTII and ESHN, as well as those involved in the sale of services, drives are intended for a period of 36 months. In the current version of the CCP registry, in the column on the name of the model of FN for such devices, “FN-1 version 2” is listed.
There are also special cash desks for online trading - they do not support the print function. The fact is that with remote payment, a check is sent to the buyer electronically, and the store is not required to print it. Due to the simpler design, the cost of such CMCs is slightly lower.
Device connection
The installation of a cash register for LLC is carried out in several stages.
- Registration of electronic digital signature. You can do this at any of the certification centers.
- Internet access to the premises where the ticket office will be installed. Any option is suitable - wired Internet, wi-fi, 3G / 4G. But if there will be many operations, it is better not to save on the Internet channel.
- Entering into an agreement with an operator company that will transfer fiscal data to the Federal Tax Service. The tax service places the full list of accredited operators (OFD) in a special registry on its website.
- Cash desk installation in the room where the trade will be carried out, in accordance with the manufacturer's instructions.
- Connect the device to the Internet to interact with the OFD server. How to do this, the operator must explain.
- Registration of CCP in the tax service. Her order will be described below.
And a little about the costs of the cash register for LLC since 2017. The simplest KKT models cost from 20 thousand rubles, although there are more expensive ones. You will also need to pay a registration fee to the Federal Tax Service - this is 3 thousand rubles. The contract with the OFD for a period of one year will “pull” the same amount. About 2 thousand rubles will have to be paid for issuing an electronic digital signature. Total: minimum costs for the implementation of CCT are 28 thousand rubles. And this does not include the cost of the Internet.
But this is only in theory, in fact, there are usually more costs.After all, you still need to solve the technical issues of connecting the cashier, to connect its software with the accounting system. And for this, you may need the help of specialists. In addition, do not forget that the fiscal drive will have to be changed periodically. This is done once a year or at 3 years, depending on its type. And this one is another 7-8 thousand rubles.
How to register a cash register for LLC?
Under the new rules, it is possible to register KKM remotely, that is, you will not have to attend an inspection. The self-registration process is as follows:
- enter your personal account on the website of the tax service or the OFD operator, if it provides such an opportunity;
- fill out an application for registration, indicating in it:
- address where the cash register will be installed;
- name of the place, for example, the store "Rainbow";
- model and serial number of KKM and the fiscal drive;
- the mode in which the cash desk will work (several will be offered for choice);
- CRF data - name and TIN;
- Sign a digital signature and send it to the Federal Tax Service;
- wait for an answer, which will contain the registration number of the device;
- print the registration report on the cash register, as indicated in the manufacturer's instructions (you will need the number assigned by the Federal Tax Service);
- transfer the report parameters to the tax service website through the taxpayer’s office;
- wait from the Federal Tax Service for a cash register registration card, which must be signed by the EDS of the tax authority.
After completing these steps, the LLC cash desk will be considered registered.
What will happen if I work without a cash register?
If the company must install a cash register, but neglected this, sanctions may be imposed on it in accordance with Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation. The fine for the lack of a cash register of LLC will amount to 75-100% of the amount of settlements that were carried out “by the cash register”, while its minimum size is 30 thousand rubles. If the company is caught for the same violation again, and the amount of settlements exceeds 1 million rubles, then its activity may be suspended for 90 days.
In addition, along with the introduction of new technology, a fine has appeared for the use of old CCPs. The company will pay for its indiscretion in the amount of 5-10 thousand rubles. Although theoretically it can get off with a warning. The same threatens for violation of the procedure and term for registration (re-registration) of the device or the rules for its use. If the buyer does not receive a check, this may be a reason for a fine of 10 thousand rubles.
So it is better not to neglect the requirements of the law, because in the long run it can be much more expensive. And even if your organization is not yet obliged to apply CCP, you should not delay until the last day. Get ready for the changes in advance and work calmly!