Entrepreneurs are faced with a new dilemma: to install or not to install CCV? Is it mandatory to have an IP cash register? Does this requirement concern you personally? If you need to install it, you will have to figure out some other issues. For example, when will cash registers for IP be introduced? Is it difficult to register them? What is required from the entrepreneur for this? How much does a cash register for IP cost? Who will cover the costs? How far in advance should an entrepreneur plan an upgrade? Where to buy a cash register for IP? You can find all the information you are interested in in this article.
New law
Is it mandatory to have an IP cash register? What does the law say about this?
The need to revise existing legislation regarding the operation of cash registers by individual entrepreneurs has long been discussed. This can easily be explained both by the changing circumstances in the market and by technical progress that has stepped far forward. The law, which, in fact, was planned to be revised, was adopted back in 2003, which means that, obviously, it is incredibly outdated. Indeed, today there is a huge variety of opportunities for modernizing the process of accounting for goods sold. This initiative began to be implemented in 2014 in an experimental form. In certain areas of the Russian Federation, new rules for the use of cash registers have been introduced. Thus, their rationality and expediency were investigated. About a thousand companies supported the state initiative, and four thousand cash registers underwent modernization. They were equipped with a special module, which is necessary for transmitting information directly to the Federal Tax Service. The experiment was successful, and the new system of using cash registers has demonstrated its effectiveness in practice. This became the basis for the creation of the bill considered in this article.
However, some controversial issues arose. The key was the one that talked about the security of data that is sent to the Federal Tax Service. However, this problem was resolved as soon as possible. So, now all operators who will take part in the transportation and processing of information (the so-called fiscal data operators) will be required to obtain an individual license to carry out such activities from the Federal Security Service. But they did not stop there. Each cash register now has a built-in fiscal drive, which is a cryptographic non-volatile memory.
Innovation Purpose
Why are cash registers introduced in 2017 for entrepreneurs? This will be required both in order for the tax collection process to proceed more rationally and accurately, and in order to simplify the process of operating the CCP for all entrepreneurs as much as possible. What does this mean in practice? That the very procedure of registering individual cash registers will become easier both for the heads of enterprises and for the tax service in particular. Already, a tremendous unloading of a huge number of departments of the fiscal service is being felt due to a significant reduction in workflow.
The control system has also undergone certain changes. Even buyers will benefit from these changes.So, paper check is no longer the only possible alternative. This is very convenient, because such a document is easy to lose or forget. And from now on, all checks can be received on a mobile phone using SMS messages or by e-mail.
All the measures described above will entail positive consequences. So, the trading business will become much more transparent. After all, now it has become almost impossible to conceal any information from the tax service.
Of course, installing new cash registers from 2017 for IP will bring a lot of difficulties. The main consider additional costs. After all, no one compensates for the costs of modernization. However, this will not be avoided. So, is it mandatory to have an IP cash register? The answer is yes.
CCP application procedure
So, how will the system of using cash register equipment considered in this article be implemented in practice? The new mechanism provides for the transfer of data on products sold to the Fiscal Service using an Internet connection immediately at the time of sale of the goods. However, the entrepreneur will not be able to cope on his own. You will need to use the services of an intermediate link - the operator, which will transmit information to the tax authorities (the so-called fiscal data operator). An agreement on cooperation with him must be concluded in advance.
The lack of a cash register for an individual entrepreneur will be punished by a fine. To avoid this, it is important to know exactly which cash register equipment you need to use. So, it is important that the new device is equipped with a module that allows access to the Internet. It should also be able to collect, store and transmit the necessary data. Where to buy a cash register for IP, the entrepreneur can choose for himself. This is especially important.
Registration of such devices is also greatly simplified. Now personal visits to Technical Service Centers have become absolutely unnecessary. Indeed, the very existence of such centers is now completely abolished. Registration of cash registers will now be carried out remotely. However, before this, an agreement with the fiscal data operator should already be concluded.
But the requirements for reporting forms, as well as for cash receipts have become much tougher. The information they now contain is much richer. So far, cash registers for IP on a patent are not mandatory. However, they also need to send sales information to the appropriate authorities. And from July 1, 2018, individual entrepreneurs on a patent, as well as on UTII, will also be required to use a new generation of cash registers.
However, a number of groups of entrepreneurs are still freed from the need to use CCV. Who exactly are we talking about?
New concepts
Given that since 2017, each individual entrepreneur is required to have a cash register, it is important to consider some new concepts that have arisen in connection with the use of a new type of cash register equipment.
- Fiscal data operator. This concept describes organizations whose activities began in 2017. Their purpose is to process the data that they receive from cash receipts and transmit this information in encoded form to the Federal Tax Service. In order to function legally, such companies must have specialized permission from the tax authorities.
- Fiscal drives. They replaced the previously used electronic tapes. Such drives encode information from checks, and then store it. Replace them not too often: once every thirteen months.
- Registries. Registers are called special databases, information in which is entered by the Federal Tax Service.They contain information about those cash registers that are currently allowed to be used on the territory of the Russian Federation.
Practical Application: Registration
So, what exactly needs to be done, we found out, but how to put it all into practice? The first and important condition is the need to register a new cash register with the fiscal authorities. What might an entrepreneur need for this? He will have to visit the site nalog.ru, register on it. An obligatory preliminary step is the conclusion of a personal contract with the fiscal data operator. When this is done, you can proceed directly to the registration procedure. To do this, on the above site you will need to leave a personal application for the registration of cash registers. The entrepreneur must certify this document with a personal electronic signature. When the application is reviewed by the relevant tax authority, the head of the company will receive a special cash register registration number. The entrepreneur will have only one working day to enter it into the specified cash register. This will be the last step in the registration process.
Who is exempted from CCV?
The use of cash registers is not mandatory for all entrepreneurs. For which IPs you need a cash register, and who can not worry about it?
Interestingly, the list of those who do not need CCP has now become much wider. So, who is not affected by the new legal requirements? These are the following groups of entrepreneurs:
- rent a living space, which is their personal property;
- sell ice cream;
- repair various types of shoes;
- sell any type of soft drink;
- engaged in the manufacture or repair of keys;
- they sell diverse products of various kinds;
- sell a variety of products from tankers;
- sell products in natural, retail markets, as well as fairs or exhibitions;
- sell products made by oneself (handicrafts or crafts);
- work in remote areas;
- sell food characteristic of a particular season;
- sell printed matter at designated kiosks;
- make and repair metal haberdashery;
- work in pharmacies in the village.
However, if the client requires, then he needs to provide a strict reporting form. Such a document will contain data confirming the fact of acquisition.
Who needs CCP again?
What can be said about IP on a patent? Do such entrepreneurs need a cash register? No, not necessarily. Moreover, as we managed to consider, there are a number of groups of entrepreneurs who can legally do without it. At the same time, some were stripped of this privilege. Who exactly are we talking about? The following groups of entrepreneurs are distinguished:
- Taxpayers PSN, UTII and USN. Although at the moment they can operate unhindered without using cash registers, from July 1, 2018 they will be equal in rights with other entrepreneurs (the availability of a new generation cash register will also become a prerequisite for the legitimate implementation of their professional activities). Nevertheless, even today they are obliged at the request of the consumer to issue him official confirmation of the operation.
- Vending machines. As a rule, these units are installed in public places and their successful functioning does not require the personal presence of the seller. Accordingly, such checks do not issue any checks. Starting from July 1, 2018, such trading platforms should also be equipped with online cash desks, otherwise fines will be imposed on individual entrepreneurs for a cash register of the wrong type or its complete absence.
- Payment terminals. In this case, the presence of the entrepreneur is also not necessary for the successful operation of the terminal. Nevertheless, such an entrepreneur will nevertheless have to equip them with online cash desks specially designed for such situations.
Public services
An essential block of small business is the provision of various services to the population. This is true for the Russian Federation as well. What specific areas of professional activity are we talking about? Among them are the following:
- Passenger Transportation;
- housing and communal services;
- postal service;
- household services of various nature;
- mobile connection;
- sale of tickets to various events.
All these services must be taken into account, that is, recorded in the tax system. Thus, entrepreneurs must have cash registers. As a supporting document, they can issue a strict reporting form. However, this will not last long. Starting July 1, 2018, the considered groups of entrepreneurs will also have to update their cash registers.
BSO changes
Now, among the details you will need to specify more data. For example, the speech will now be conducted not only about the date and time when this or that purchase was made, but also about the following information:
- the legal address of a particular outlet or the literal name of the online store that participated in the operation;
- the exact amount of the tax rate (VAT);
- specified type of tax system;
- the number of the fiscal drive that was specified at the time of its registration.
But what if some data was entered incorrectly? In this case, you can create a check or correction form. However, this is possible only in relation to those calculations that were carried out on this particular day.
Conclusion
In this article, we tried to maximize the issue of whether it is mandatory to have an IP cash register. In short, in most cases it is mandatory. It’s important to know exactly what legal requirements apply to you and to follow them exactly.