Is there a cashier for an IP: a right or an obligation?

Currently, the rules for working with cash registers are undergoing major changes. The usual cash registers were replaced by online cash desks, which in real time send sales information to the Tax Service. Almost all business entities must either use cash registers in their work, or will be required to implement them very soon. Do I need a cash register for private entrepreneurs and when exactly should I start using it? We will figure out which individual entrepreneurs need to work with CCP today, who have a delay, and who can arrange the calculations differently.

General approach to solving the cash issue

The answer to the question “Do I need a cash register for a private entrepreneur?” Depends on several factors:

What kind of activity does an entrepreneur do. This refers to the division into trade and the provision of services.
Who are its counterparties. These may be individuals, that is, ordinary people, or may be business entities - other individual entrepreneurs or organizations.
What tax regime uses IP. This can be a basic (OCH) or a simplified (STS) tax system, “imputation” (UTII), a patent (PSN), a regime for agricultural producers (CES). The choice does not always depend on the desire of the individual entrepreneur - for each tax regime, except for DOS, there are conditions of application.

IP and cash desk: choose by type of counterparties

If the clients or buyers of the entrepreneur are other legal entities and individual entrepreneurs, then in general, he should not apply KCP. Such settlements are usually carried out in non-cash form - by transfer from account to account.

But sometimes business entities pay "live" money to each other. The law limits such calculations to 100,000 rubles, so they are not carried out too often. However, sometimes this happens - and in this case, the seller must give the buyer a check. If an individual entrepreneur wants to avoid setting up a cash register, he should not accept cash from legal entities and other entrepreneurs. In this case, it is advisable to carry out all payments through the bank.

As for cash payments, it is worth considering: payment by credit card is equivalent to them. That is, if the entrepreneur sells the goods of the organization or another individual entrepreneur, and the buyer pays off with a corporate bank card, then a cash receipt should be generated. We are talking about payments in the office or in the warehouse, when the buyer presents the card to the seller for payment.

If payment by a corporate card is carried out remotely (the card is not presented for payment), the seller does not have the obligation to use the cash desk. But this rule is valid only for a company card. If the buyer pays with a personal card via the Internet, it is necessary to apply CCP.

Do I need a cash register for IP: choose by type of activity

To solve the issue of the use of CCP, we divide IP into 2 groups:

selling goods;
providing services (performing work).

The essence of the division is that the first group transfers material values to the buyer, while the second - the results of their labor.

So, let’s say right away that in most cases, entrepreneurs in a trading sector must install cash registers for receiving cash and paying with a bank card. Deferral is given to entrepreneurs on UTII and a patent, provided that they do not use wage labor. We will return to these tax regimes.

Do I need a cash register for entrepreneurs if services are sold? Such entrepreneurs can be pleased - until 07/01/2019 they have no obligation to use CCV. However, there is an exception - these are all kinds of cafes, snack bars and other catering establishments. They are equated to outlets.

The ability to work without a CCP before the deadline does not depend on which tax system the individual entrepreneur has chosen and whether it attracts wage labor. However, there is a condition: instead of a CCP check, the buyer should write a strict reporting form. This is a fiscal document, which is equivalent to a cash receipt and has the same required details. It is necessary to issue BSO unconditionally, and not only at the request of the buyer.

The mentioned form cannot be formed on a personal computer. It must be formed using a special automated system. Usually BSO is ordered at printing houses or formed online using a special service. In such forms there are all the necessary details, including typographical data (year of execution, order number, circulation).

Paper BSO, which is currently in use, can be used by entrepreneurs until July 2019. After that, the procedure for the formation of forms will change - you need a special BSO-KKT. That is, the individual entrepreneur will either have to acquire such equipment, or install a regular online cashier and switch to working with checks.

However, if an individual entrepreneur accepts payment via the Internet, he cannot issue a BSO. In this case, you will have to apply CCP and send the buyer an electronic check.

So, entrepreneurs who provide services, despite the fact that they give buyers a BSO, may not yet set up a cash register. The exception is accepting payment online - here you need a cashier.

CCP Exempted Activities

Speaking about the types of activities, one cannot fail to mention those that, in principle, do not imply the use of CCP. All of them are listed in Section 2 of Law 54-FZ, which governs cash settlements. Among them are:

the sale of newspapers and magazines at newsstands under certain conditions;

sale of securities;

sale by a driver or a conductor in the vehicle cabin of travel documents (tickets) and coupons for travel in public transport;

providing meals for students and employees of educational organizations that implement basic general educational programs during training sessions;

trade in retail markets, fairs, in exhibition complexes, as well as in other territories reserved for trade;

the distribution of food and non-food goods in passenger train cars, from handcarts, bicycles, baskets, trays;

trade in kiosks with ice cream, soft drinks in the bottling;

trade in tankers with kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables, including potatoes, fruits and melons;

reception of glassware and scrap from the population, with the exception of scrap metal, precious metals and precious stones;

repair and coloring of shoes;

manufacture and repair of metal haberdashery and keys;

supervision and care of children, sick, elderly and disabled people;

manufacturer's implementation of folk art crafts;

plowing gardens and sawing wood;

porters' services at railway stations, bus stations, airports, airports, sea, river ports;

leasing (renting) of an individual entrepreneur by residential property belonging to this individual entrepreneur on the basis of ownership.

At the moment, amendments to the mentioned norm of the law are being adopted, which provide for the exemption from the application of the CCP of some more activities. The package has already been adopted by the State Duma and sent to the Federation Council. So with a high degree of probability we can say that in the near future the list of activities carried out without the use of CCP will be expanded. In particular, exemptions will apply:

on the sale of newspaper and magazine products (previously without KKD it could be sold only at kiosks);
to libraries;
paid municipal parking lots;
for sale through mechanical vending machines (which work without electricity) and some other activities.

The amendments also exempt from the use of IP cash registers for PSNs when they carry out certain types of activities. We will come back to this when it comes to whether an IP cash desk is needed on a patent.

Hard-to-reach and remote areas from communication networks

Russia is a large country, and the Internet connection does not work stably everywhere. And it’s still difficult to reach some settlements. It was for them, and more precisely, for business entities located in such areas, that the legislators made an indulgence in the application of CCV. Lists of specific settlements where such special conditions apply are compiled and published by regional authorities on official resources.

Some areas, according to certain criteria, are classified as remote or inaccessible. If the entrepreneur lives in such a locality, then he may not use the cash desk.

Other settlements are considered remote from communication networks. In such areas it is necessary to install CCPs, but it is not necessary to send fiscal information to the Tax Service. That is, the cash desk can be used offline. The question arises: is a new cash register needed for an IP in this case, or can an old-style apparatus be used? The answer is simple - since 2017, only modern devices (online CCP) should be installed. But this does not mean that you need to buy a new device - many models of old cash registers can be upgraded.

Do I need a cashier for IP on USN?

The law does not establish any preferences for individual entrepreneurs on “simplified”. They should be guided by a general rule. This means that for the sale of goods, cash should be used (except in certain cases described in Article 2 of Law 54-FZ). So if an individual entrepreneur at a USN has a sales outlet, then he cannot do without a cash register.

But do you need an IP cash desk at Simplified when providing services? As mentioned above, in the service sector, you can do without a cash desk and write to buyers of BSO until July 1 of next year. This fully applies to entrepreneurs on the "simplified" if they do not accept payment via the Internet.

Does KVT require an entrepreneur at UTII?

Now we will consider what the law says about IP on UTII - do these business entities need a cash register? The solution to this issue depends on what the IP is specifically doing.

The deadline for the beginning of the use of cash registers at the "impute" is July 1, 2018, if the entrepreneur is engaged in trade or catering, and at the same time there are hired employees. Will I need a cash desk for entrepreneurs on UTII from the sphere of trade and public catering, if he does not have workers? Yes, but a little later - from the beginning of July 2019. The same period is set for entrepreneurs who provide any services, and the presence of workers does not affect anything.

IP on a patent - is a cash register mandatory?

With entrepreneurs on a patent, the situation is the same as with entrepreneurs at the “impute”. Whether a cashier is needed, or rather, from what time it will be needed, depends on the availability of workers. But this is when it comes to trade and catering. If the IP is engaged in services, then it may not have to worry about the cash register until mid-2019.

In addition, changes are coming for patent owners. Let us return to the already adopted amendments to the 54-FZ, which we mentioned above. Among other things, they introduce in article 2, which describes the features of the use of cash registers, a new paragraph 2.1. It is dedicated to individual entrepreneurs who acquire a patent. When the law is approved and signed, IP on PSN will not be able to use KKM, except for those who carry out certain types of activities. Here is a list of activities in which the box office is still needed:

retail trade in objects of a stationary trading network with a sales area of not more than 50 square meters. m for each object of the organization of trade;

retail trade in objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network;

rental;

catering services provided through catering facilities with an area of the customer service hall of not more than 50 square meters. m for each catering facility;

catering services provided through catering facilities that do not have a visitor service hall;

dairy production;

repair and maintenance of household electronic equipment, household appliances and household appliances, watches, repair and manufacture of metal products;

maintenance and repair of motor vehicles and motor vehicles, machinery and equipment;

repair of computers and communication equipment;

transportation of goods and passengers by road;

transportation of passengers and goods by water;

hairdressing and beauty services;

medical or pharmaceutical activities (with a license for these activities);

conducting classes in physical education and sports;

veterinary services;

hunting and hunting management;

commercial and sport fishing and fish farming.

Once again, we draw attention to the fact that in the implementation of the above activities, CCP is necessary to apply. If the IP on PSN carries out other activities, then he should not use the cash desk. Note that this list includes the most popular activity, in relation to which IPs buy patents.

How to determine if you need a cash register: examples

Suppose a person decided to register as an entrepreneur and provide hairdressing services. Do I need a cash register in this case?

First you need to make sure that the activity is not included in the number of types exempted from the use of CCP. To do this, you need to carefully study the repeatedly mentioned article 2 of Law 54-FZ. We must say right away that hairdressing services are not mentioned in this norm. So, a cash register is needed.

However, since the activities of the hairdresser are related to services, there is a delay. That is, until the middle of next year, the IP from the example can organize calculations using BSO, which should first be purchased at the printing house. The advantage of the form is low cost and ease of use. The IP will only need to be filled out and handed over to the client, as well as an appropriate record of the issued fiscal document in the BSO accounting book.

Another example - IP decided to engage in trading activities. He is going to work independently, without hiring assistants.

At the first stage, you should also check with the list of activities for which you do not need to apply CCP. Among them there are certain types of trade (for example, fair, distribution, draft non-alcoholic drinks, newspapers). But if we are talking about our own stationary point, the cash desk is needed - this is a matter of time. And if the IP decided to open an online store and accept payment online, then you will have to set up a cash register right away.

Now let's deal with the tax system. “Preferential” ones are suitable for trade in terms of the use of PSN and UTII cash registers, but only on condition that these tax regimes are introduced in the region where the entrepreneur resides in relation to retail trade. If not, then you have to choose between OCH and USN. Do I need a cash register for IP on these systems, if it is trading? Definitely, yes - such an obligation was introduced in 2017.

If the individual entrepreneur can choose UTII or PSN, then he will be required to use the cashier only from 07/01/2019, since he does not have workers. However, in this case, you should remember: if you hire at least one person before July 1, 2019, you should establish a cash desk within 30 days and register it with the Federal Tax Service.

Tax deduction for cash register equipment

So, for most entrepreneurs who make settlements with the population, the costs of cash registers cannot be avoided. You still have to install it.But there is good news - it is an opportunity to apply a tax deduction for the introduction of CCV. True, he relies only on those IPs that use UTII or PSN, while other entrepreneurs are deprived of such preference.

The deduction is provided in the amount of 18 thousand rubles per each cash register that the IP will establish. At the same time, with the acquisition and registration of the cash register, it is necessary to meet the deadline established by law. So, if an entrepreneur at the "impute" or PSN, who trades and engages in hired labor, sets up a cash register after July 1, 2018, he will not be able to count on a deduction.

Entrepreneur and cash accounting

Speaking of cash, one cannot fail to mention one more aspect. The concept of “cash register” has a double meaning. We already figured out one thing - this is the device that you need to use to receive payments in cash and with a card. Call it CCP. But in addition, cash is called the totality of cash, so to speak, the "wallet" of the entrepreneur. Let's call it the operating cash desk. It includes funds from the cash register, as well as other cash that is currently available. Let us explain with an example what it is.

The entrepreneur at the USN has a store in which KKT is installed. Every day he withdraws the proceeds from the sale and puts it off to a bank account. With these funds, he purchases goods, pays for the rental of the store, and makes other obligatory payments.

IP employs employees who get paid in cash. To give them money, the entrepreneur goes to the bank and withdraws the required amount from the account. At this moment, the amount of cash at the cash desk of the store and the money in the hands of the entrepreneur to pay salaries make up his operating cash desk. Salary paid - operating cash balance decreased. Now suppose that the individual entrepreneur received a loan in cash for household needs - his operating cash desk increased. At the same time, neither the issuance of salaries, nor the loan affected the balance of funds in the CCP.

Business entities must keep records of cash transactions or, as they say, keep a cash register. In the general case, the movement of cash is made out by orders (incoming and outgoing), and these orders are recorded in the cash book. But is it necessary to keep the cash register of SP on the USN from our example? Entrepreneurs have been indulged - they keep cash records in a simplified form. This means that PKO and RKO can not fill out, and also do not fill out a cash book.

In addition, in the classic version of cash discipline, a cash limit is set. This is the cash limit at the end of the day. It is calculated by a certain formula. You can not exceed it - a fine will follow. Do I need a cash register limit for IP? No, IP does not have an obligation to install it. He can do this at will, but no sanctions are applied for violation of this limit.

Thus, there are significant preferences for individual entrepreneurs in maintaining cash records.

To summarize

So, we figured out if you need an IP to have a cash register. As you can see, the need for entrepreneurs to use cash registers depends on many factors. But in most cases, the rule is fulfilled: if the essence of the activity is in retail trade, then CCP is needed now. However, there are exceptions. As for services, under certain conditions, you can wait another year with the cash register.