What does cash register mean? Cash. What information is sent to the tax office along with electronic checks? Name of the item sold? Or just amounts

Does an individual entrepreneur need a cash register?

When creating their own business, individual entrepreneurs in most cases are required to use cash registers (CCMs) or, as they are commonly called, cash registers. For individual entrepreneurs, the use of such devices is not always necessary, but if it is still necessary, then it is not enough to simply install the device - you must register it and use it correctly.

In this article we will answer the questions:

Does an individual entrepreneur need a cash register?
How to register a cash register for an individual entrepreneur.

When an individual entrepreneur does not need a cash register

The use of cash register equipment, including by individual entrepreneurs, is regulated by law 54-FZ. This law regarding cash registers for individual entrepreneurs states that when carrying out any work, trading goods and providing any services, individual entrepreneurs are required to use cash registers, both in cases of cash payments and when paying with plastic cards. This means that a cash register for individual entrepreneurs is almost always required, but it is possible to refuse to use it only in those cases when:

The individual entrepreneur uses UTII (tax imposed by the state for certain types of activities) and, if there is a corresponding request from the client, he can provide him with a document that confirms the fact of payment - a sales receipt, a receipt, a receipt from a printing machine.

Quite often, instead of cash registers, individual entrepreneurs use check printing machines (CHP), which are used to confirm to clients the fact of payment. PIMs are several times cheaper and do not require registration with the Federal Tax Service.
The scope of activity of an individual entrepreneur relates exclusively to the provision of services - in such cases, instead of cash receipts, strict reporting forms are used in mutual settlements with recipients.
The use of strict reporting forms is required in accordance with the government decree of May 6, 2008. .
Regardless of the taxation system used (even if OSNO is applied), certain types of activities allow not to use cash registers - these are:
- trade in magazines, newspapers and related products (it is necessary that the turnover of newspapers and magazines exceeds 50% of the total, and the list of related products sold corresponds to the list approved in the territory of the constituent entity of the Russian Federation);
- trade in lottery tickets;
- sale of tickets for travel on public transport;
- trading of any types of securities;
- provision of meals in educational institutions (only for students and employees of the institution, and only during school hours);
- trade in food products in markets and indoor pavilions, at fairs and exhibition complexes (this does not exclude the mandatory use of cash registers when trading in pavilions and closed kiosks installed inside indoor premises, as well as when trading any types of non-food products);
- small retail trade from baskets, trays and hand carts;
- sale of ice cream and soft drinks in kiosks;
- trading in melons and vegetables, as well as kvass, beer, vegetable oil, kerosene, live fish, and milk from tanks;
- acceptance of recyclable materials and glass containers (exception - acceptance of scrap metal);
- provision of various services of a religious nature, as well as the sale of religious objects;
Also, it is not necessary to use a cash register for individual entrepreneurs operating in hard-to-reach or remote areas, with the exception of cities, urban-type settlements and regional centers. The list of these localities is approved for each subject of the Russian Federation by regional authorities.

How to work as an individual entrepreneur without a cash register

In cases where an entrepreneur does not use a cash register, but instead of regular cash register receipts provides customers with sales receipts, strict reporting forms or checks from the private enterprise, then they must indicate:

name, date of issue and serial number of the document;
FULL NAME. entrepreneur;
TIN of the entrepreneur;
the name and quantity of goods (services) the fact of payment for which is confirmed by the document;
payment amount;
FULL NAME. and the signature of the person who issued the document to the client.

The use of strict reporting forms requires the execution of a liability agreement with the employee involved in their implementation. Forms are ordered from a printing house and handed over according to a certificate; it is mandatory to have a unique series and document number, as well as information about the manufacturer. You can also fill out the form by hand. It is mandatory to keep records of forms in a special Account Book containing data on available and issued documents. The pages of the book must be numbered, and the book itself must be bound and certified with the signature of the individual entrepreneur and his seal (if any).

How to register a cash register for an individual entrepreneur

The most important condition for successful registration of a cash register for individual entrepreneurs is compliance with the list of cash registers approved for use in the Russian Federation. This list is called the State Register of cash registers and cash registers; it is supplemented and updated annually. Also, the fact of compliance with the applicable standards is evidenced by a holographic sticker on the device’s body - “State Register, dates of the current year” - you can check its presence directly at the time of purchasing the cash register. Another immutable requirement for any cash register is the presence on the body of the name and unique identification number for each manufacturer.

Before registering a cash register, you need to enter into an agreement for its service with one of the certified centers (CTC). These are organizations that have the right to repair cash register equipment and bear full responsibility for any technical inconsistencies in its operation.

Since the service center is responsible for the operation of your device, under no circumstances should you try to repair it yourself - call a service engineer.

In addition to the agreement with the central service center, other documents will be required during registration:

Application for registration of KKM (you can download the application form).
Agreement with CTO.
A check, receipt or invoice for the purchase of a cash register, a KKM passport, a KKM version passport, as well as an additional sheet to it (the nuances of these documents can be clarified with the manager of the central service station where you will be served).
Certificates of ORGN and TIN and individual entrepreneur passport.
A document confirming ownership of the premises in which the registered cash register will be installed.
A stitched and certified individual logbook for technical specialist calls (form KM-8).
Accounting and tax balance sheet for the last reporting period, if the OSNO is used, and the Book of Income and Expenses, if the simplified tax system is used.

The prepared documents are submitted to the Federal Tax Service and after receiving them, the inspector sets a time and date for the fiscalization of the cash register.
The entrepreneur and the representative of the central service center, with whom he has a service agreement, deliver the cash register to the Federal Tax Service and undergo the fiscalization procedure.
Upon successful completion of the procedure, the cash register is registered with the Federal Tax Service in the KKM Accounting Book, and the individual entrepreneur is immediately issued a KKM registration card and the originals of documents submitted for registration.

Liability for violations when using cash registers

Each cash register used in business activities must go through the registration procedure with the Federal Tax Service. In addition, you can only use fully functional devices that have a seal and are approved for use in Russia (the cash register must be in the State Register containing a list of all cash registers approved for use).

Liability for violations when using cash registers for individual entrepreneurs is limited to a fine of 3 to 4 thousand rubles. In addition, a fine of 1.5 to 2 thousand rubles can be imposed on the employee who used the device. This relatively small amount is incomparable with the costs of registering and purchasing a device (about 20 thousand rubles), so many entrepreneurs violate the law. We strongly do not recommend that you do this, because the fine imposed on you is not everything. No one prohibits the Federal Tax Service inspector from imposing a fine again even half an hour after the initial penalty, which will force you to simply stop your activities until the violations are eliminated.

An online cash register is one that has a fiscal storage device with the help of which data about the transaction performed at the cash register is transmitted via the Internet to the fiscal data operator, who subsequently redirects the received information to the tax authority.

In accordance with the amendments made to Law No. 54-FZ of May 22, 2003, most entrepreneurs are required to switch to using the new cash register system from July 2017.

An online cash register is a cash register that has a fiscal drive built into the body, with the help of which data on transactions performed at the cash register is transmitted via the Internet to the fiscal data operator (hereinafter referred to as the FDO).

Let's conduct a comparative analysis of the main differences between online cash register machines and the old-style machine

Online cash register (after amendments to law No. 54-FZ	Regular cash register (before amendments to law No. 54-FZ)
Internet connection
Necessarily	Not necessary
Conclusion of an agreement with OFD
Necessarily		Not necessary
Data storage
Information about completed transactions is transferred to the fiscal drive	Sales data was stored on EKLZ
Transfer of data to the inspection authority
Data on transactions performed through the OFD are transmitted to the tax authority online	The data is stored on the EKLZ and the tax authority could access it only after the information was removed from the tape by specialists from the technical service center
Cash receipt
contains 24 required details	The cash receipt contained 7 mandatory details. Previously, there was no need to indicate the taxation system, check verification site, fiscal storage number, etc. on the check.
Cash receipt format
The receipt can not only be printed on paper, but also sent to the buyer electronically by phone or email	The check could only be printed in paper form
Cash register registration
Online cash register can be registered remotely, through the personal account of an individual entrepreneur or legal entity on the Federal Tax Service website or using the OFD	KKM could be registered only through a personal visit to the tax authority
Service center
Not necessary	Necessarily
Presence of a hologram on the KKM body
Not required	Of course, its absence would result in a fine.

Online cash registers have been a very hot topic lately. There is a lot of information on it, but the questions don’t seem to be getting fewer. Today our guest is Irina Feeva, the founder of the Expresso small business club. She helps entrepreneurs with finance, taxes, startups and strategic relaunch. Irina has prepared for us a large, very large material about online cash registers. In this part, we will learn what online cash registers are, why they need to be installed, and what will happen if this is not done.

The article turned out more like a book, which is not surprising, because it took me almost six months to write it. During this time, I attended seven professional seminars and conferences on cash reform and its implementation, and also read more than 100 articles and discussions from various sources. In them, by the way, I noticed that in the pursuit of uniqueness in order to increase traffic to their resources, the authors were often so keen on rewriting that they distorted important details beyond recognition. Therefore, I highly recommend taking the time to read this verified and completely time-tested article.

How to accept payments in cash, by cards, via the Internet?
Who is obliged to connect an online cash register, when and what is it?
Are individual entrepreneurs exempt from using online cash registers or not?

These are the most common questions that entrepreneurs ask me during consultations.

Indeed, since August 2016, the intensity of excitement and discussions related to cash registers, payments and all processes of monetary exchange between sellers and buyers has been growing in the business environment. After all, serious changes and amendments have been made to these issues.

The procedure for working with payments from individuals is regulated by Law 54-FZ “On the use of cash register systems” (the Federal Law is a federal law, cash register equipment is cash register equipment).

I will try to tell you as simply and clearly as possible what this law is about, who is affected by the changes to this law that have already entered into force in 2017, and how we can continue to live with it.

Online cash registers and online checks

The concept of “online” has been added to cash registers, since in accordance with Federal Law 54-FZ all cash registers must now have an Internet connection and transmit sales information through special secure channels in several directions at once: to the buyer (by email or SMS) and to server to the tax office.

At the same time, the cash register has hardly changed in appearance, and its original function (printing paper receipts) has been preserved, that is, when making a purchase, the seller punches a cash register receipt, as before, and hands it over, and the online cash register sends electronic copies of this receipt to tax office and to the client’s email or SMS.

An exception when you don’t have to print a paper check is accepting payments through Internet sites without the physical presence of the buyer. But not printing paper does not mean “not punching”! The check must still be passed through the cash register, recorded, signed and electronically transmitted to the buyer and the tax office. Yes, new technologies and the transition to them are not always easy, this is Internet acquiring, we will also talk about that.

The appearance of the paper checks themselves and their contents have also changed. New receipts must contain more information about the seller and the purchase itself, for example:

the name of goods and services, their quantity and cost (previously it was possible to punch receipts without indicating the contents of the purchase, only by amount);
seller tax form (USN or OSN);
a special QR code and a link to verify the authenticity of the receipt (this code looks like a black and white square filled with pixel dots in a unique order), and buyers will now be able to check the legality of their purchase and receive information about it using a special program for smartphones that recognizes such a QR code from checks and finds all the data on this check in a single database);
if the cash register is installed in a store, showroom, pick-up point, warehouse, etc., then the address of the premises must be indicated;
if traveling trade is carried out from a car, then the number and model of the car are indicated;
if payment for goods or services is made on the website, then the website address must be indicated on the receipt.

There are three more abbreviations often mentioned in connection with new cash registers: FN, FD and OFD. Let's deal with them too.

FN, fiscal storage- This is a small “box” built into the cash register. The so-called removable memory of the cash register is the same government agent in your store, which is designed to take into account all sales and the amount of your revenue for control by the tax authorities. The fiscal drive stores, encrypts and transmits fiscal data to the OFD. FN came to replace EKLZ. Without a valid and registered FN, any cash register turns into a simple calculator.

As before EKLZ, the fiscal drive must be replaced. On the OSN (general taxation system) - after 13 months, but on the simplified tax system, PSN, UTII - after 36 months.

FD, fiscal data- this is information about financial transactions carried out by the enterprise through the cash register of completed cash payments, subject to mandatory documentation and storage using cash register equipment.

OFD, fiscal data operator- an important organization responsible for receiving and transmitting fiscal data to the tax office. I didn’t mention it above so as not to confuse you right away. But all data is transmitted not just “via the Internet”, but in a special secure manner through special operators. The register of registered and licensed OFDs is also available on the tax website.

You need to conclude a separate agreement with this OFD organization and connect your cash desk to them. The cost of operator service at the moment is about 3,000 rubles per year. Without an agreement with the OFD, the online cash register, as well as without a fiscal drive, will not be able to work.

The operator also stores fiscal information for 5 years and ensures that copies of electronic receipts are sent to clients.

Well, the last, most important abbreviation, which unites all these complex definitions.

Important! Not all old-style cash register models are subject to disposal in the trash due to these changes. Some of the cash registers already in circulation can be modernized by adding an additional FN and setting up an Internet connection.

Old-style models that are subject to modification are included in a special register of modernized cash register models and approved by the Federal Tax Service. The register also lists all new accredited cash register models released into production specifically for the new law.

You can view these registers and other important information on cash registers on the tax website.

A PDF catalog with brief instructions and prices for modernization and new cash registers can also be downloaded from the Federal Tax Service (but it is slowly filling up and not all models are included yet).

Many have not yet noticed, but the official tax website is changing a lot and already contains clear and visually convenient information for taxpayers and useful interactive services, I highly recommend visiting it! On this page The Federal Tax Service has specially created an online service for selecting and selecting cash registers and checking for the possibility of modernization.

Let's sum it up

A new cash register or online cash register equipment can be either the usual type with buttons, or new modern ones with a touch screen, or they can generally be just “black boxes” without a screen or buttons at all, connected to a computer, laptop or tablet (on which they are installed). special cash register programs supported by cash register manufacturers).

Most importantly, they must be provided and configured: 24/7 Internet connection, a valid fiscal storage device, a valid agreement with the OFD, registration of the FN with the tax office through the taxpayer’s personal account.

Who should install new online cash registers

The following types of businesses are required to work with an online cash register:(actually almost everything):

entrepreneurs and firms that have used CCP before;
sellers of excise goods;
online stores;
entrepreneurs providing services to the public and who have not previously used cash registers;
including individual entrepreneurs on UTII, simplified tax system and PSN, which previously had an exemption from cash discipline;
owners of vending machines, vending machines and payment terminals.

Those categories that previously might not have even thought about it, and often chose these tax regimes for the opportunity to avoid cash discipline, also lost their exemption from the mandatory use of cash registers. These are individual entrepreneurs - taxpayers of UTII and PSN. Until July 1, 2018, they also have to purchase and learn to use cash registers on an equal basis with everyone else, and until that moment they are required to issue confirmation of payment upon the buyer’s first request.

Vending or vending machines selling candy bars, coffee and various goods do not require a salesperson, but will now require a built-in cash register - also from July 1, 2018.

Payment terminals are also subject to modernization, because they work with cash and bank cards, and from July 1, 2018, along with all newcomers, they are preparing to join the ranks of cashiers.

The most unexpected area of the reform is the requirement to introduce cash registers from July 1, 2018, services to the population: personal services (hairdressers, ateliers), passenger transportation services, postal and mobile communications, housing and communal services, ticket sales, sporting events, excursions and tourism vouchers, etc.

For now, it is enough for individual entrepreneurs and companies in the service sector to issue BSO - strict reporting forms - to customers. You can buy forms at a stationery store, order them from a printing house, or use the online service for printing BSO.

But from July 1, 2018, they will be able to continue issuing BSO, but no longer “manually”, but in fact, BSO will become one of the types of cash receipts; they will have to be “punched” using a new type of equipment - an “automated BSO system”. This device will be a type of cash register and the requirements for it are the same - with registration and connection to the Internet and OFD.

Who doesn't need online cash registers?

Among entrepreneurs, a rumor is being spread over a “damaged phone” that small businesses are exempt from cash reform and can operate without a cash register. Yes, this is true, but this does not mean the whole business, but a very specific and very small business.

Why online cash registers are good

We all understand the disadvantages of this news, but let's see if the changes will bring at least something pleasant?

Remote registration

Now registration (registration) of a cash register takes place online through the taxpayer’s personal account without a visit to the tax office.

Without an agreement with the central service center

A mandatory agreement with the cash register technical service center is no longer a prerequisite: in order to register the cash register, you can do everything yourself, and conclude an agreement with specialists at your own discretion.

Service life of the fiscal drive

The fiscal drive, an analogue of the EKLZ (electronic control tape is protected - a device necessary for full accounting of income for the purpose of correct calculation of taxes), is now subject to replacement for the smallest businesses (patent payers, UTII, simplified tax system for the service sector) once every 3 years (previously EKLZ changed everything under equal conditions every 13 months).

Reducing inspections

Tax authorities announce their goal - to create an environment of trust between entrepreneurs and control services, and indeed, in conditions when all sales of a company are available online to regulatory authorities at any time, trust becomes a forced and self-evident consequence.

Simplify documentation

The cashier-operator's logbook no longer needs to be certified by the tax office and you no longer need to keep it manually, filling it out every day. Now all information is automatically generated in the personal account of the online cash register and is available to both the entrepreneur and the inspectorate.

Tax deduction

For individual entrepreneurs on UTII and the patent taxation system, the news about the use of cash registers still sounds like a bolt from the blue, because these are additional costs and unnecessary difficulties for those who already have difficulty managing all business processes alone! There will be no compensation for them, and hopes for concessions were justified only in the form of a small “discount”: a tax deduction will be provided for the expenses spent on the purchase of an online cash register, subject to its registration in 2018 - i.e., for the amount of the cost of the purchased cash register it will be possible reduce your tax payment for 2018.

	From this moment on, the sale and registration of old-style cash registers are not carried out, and EKLZ is not being replaced. Newly opening stores and those whose EXCL are expiring can now only purchase and register a new online cash register. Those companies and entrepreneurs who still have a working old-style cash register and the replacement period for EKLZ has not expired continue to use them. Those companies and entrepreneurs who were exempt from cash registers, but lost their exemption with the new amendments, also still live without cash registers, but are already actively preparing and studying the issue.

	Sellers of any alcohol Another law that has received changes is 171-FZ. Any sellers of any alcoholic beverages must begin using CCP from March 31, 2017, even if they previously had an exemption. The changes affect all types of alcohol (beer, cider and mead included).

	First day X The final day of the complete transition: all LLCs, all online stores, online entrepreneurs (except for individual entrepreneurs on PSN and UTII and services to the public), everyone who previously used the old cash register in their work must switch to new online cash registers before this day. Including those who did not use CCP at all, but during the reform received this responsibility.

	Second day X The rest are catching up with special taxation regimes that received a one-year deferment for the implementation of online cash registers, namely: entrepreneurs on UTII and PSN, entrepreneurs and organizations providing services to the population or performing work, vending and vending machines, payment terminals.

Fines and punishments for breaking the law

Use of CCP that does not meet the requirements(old cash register, unregistered, incorrectly configured)

Fine for individual entrepreneurs: 3,000 rubles.

Fine for LLC: 10,000 rubles.

No online cash register, no receipt

Fine for individual entrepreneurs: 25–50% of the sales amount, but not less than 10,000 rubles.

Fine for LLC: 75–100% of the sales amount, but not less than 30,000 rubles.

If the buyer is not sent a receipt upon request

Fine for individual entrepreneurs: 2,000 rubles.

Fine for LLC: 10,000 rubles.

For the first violation, in some cases, a verbal warning is possible, but for a repeated violation, a fine plus suspension of activities for up to 90 days is possible, and for many enterprises this is tantamount to bankruptcy.

Irina Feeva, business consultant for small businesses

Business club for small businesses "Expresso"

How will Law 54-FZ change in the near future? How to properly issue correction checks? Do I need to use an online cash register if payment comes through Yandex-Money? The head of the Operational Control Department of the Federal Tax Service answered these and other questions from 1C users Andrey Budarin.

Andrey Vladimirovich, let’s remind you who should switch to using online cash registers in 2018, and who has a deferment until 2019.

legal entity and individual entrepreneur when performing work, providing services (except for public catering services).
Individual entrepreneurs without hired employees when selling goods and providing services.

Continuing the educational program - who has the right to tax deductions?

Individual entrepreneurs on UTII and a patent, who previously did not have the obligation to use CCP, can reduce the amount of tax payable by the amount of expenses associated with the implementation of CCP. The deduction limit is 18,000 rubles per cash register, the number of cash registers is unlimited.

Amendments to Law 54-FZ are currently being prepared. Please tell us about their essence.

The bill has already been submitted to the State Duma and is expected to be adopted in the spring session. Among the amendments, for example, is the exemption of vending from receipt printing and the possibility of installing one cash register on several vending machines.

For repeated failure to use an online cash register for an amount exceeding 1 million rubles, an alternative sanction is introduced - a significant fine (now, as is known, only suspension of activities is provided for).

There will be an obligation to use cash register for all types of payments, incl. when money arrives to the current account through a bank operator.

There is direct responsibility for recording fictitious transactions at the cash register. That is, the cash register is increasingly becoming not just a means of recording revenue, but a means of calculating the tax base. And sometimes the only tool for determining it.

The amendments also provide for a change in the essence of the correction check. Now this is a super-simple document (the amount is adjusted plus or minus). The new correction check will be more complex and no less informative than the usual one. He will answer all the questions: what, where, when something went wrong, and how it should be “so.”

Finally, additional liability is introduced for CCP manufacturers for the supply of low-quality products.

The letter of the Federal Tax Service N ED-4-20/24899 dated December 7, 2017 states that when making calculations without using a cash register (including due to its breakdown), the user must generate a cash correction receipt for each transaction performed. However, the subsequent letter N ED-4-20/25867 dated December 20, 2017 states that in the event of a massive failure, it is allowed to issue one correction check for the entire amount of unaccounted revenue. Does this mean that one check can only be issued in the event of a massive failure?

In short, yes. The current check formats - 1.0 and 1.05 - do not provide for the detailing of the correction check by product range. Format 1.1. details the nomenclature, but it will only be implemented. It’s better for you if you split the correction checks at least by day - there will be fewer questions on our part. If you make a correction check with one total amount, then there will be no complaints against you, but there may be clarifying questions.

How to properly report a correction check?

For now, this is any written request - by Russian Post, by e-mail. For example, on such and such a date a transaction for such and such an amount was not reflected, and here are the details of the correction check for such and such an amount. From the end of February it will be possible to do this through the taxpayer’s personal account. But in the upcoming amendments, everything is simplified: the correction check itself is equated to a proper tax notification.

The individual entrepreneur’s main activity according to OKVED 88.91 is “Providing day care services for children.” When is an individual entrepreneur required to start using an online cash register, or is he completely exempt from it?

All services to individuals (except for catering) are in 2019. But Article 2 of Law 54-FZ directly names the types of activities exempt from CCP. And child care is listed there.

If the software installed on a PC does not allow the buyer to send electronic receipts by email upon request, is this critical?

The question arises about the compliance of the technology used in this case with the law. Based on the current priorities of control work, and unless there is a complaint from the buyer, I cannot say that this is critical today.

If there was a return from the buyer not on the day of purchase, but the money was issued from the operating cash register, is it necessary to issue a cash receipt order? What if on the day of purchase? For what amount should a cash receipt order be issued in these cases - taking into account the funds returned to the buyer or without taking them into account, based on the Z-report?

We have been communicating with the Bank of Russia for some time regarding a joint explanatory letter on this topic. It is currently in the approval stage. The Central Bank’s approach is this: you can accept money via cash register and issue it from the cash register as many times as you like during the operating day. And you can issue a refund not on the day of purchase. But when you deposit this money into the organization’s cash desk, then a PKO is issued - and it indicates the balance of transactions made at the cash desk under 54-FZ.

Until July 1, 2017, the organization used cash registers, while using UTII and the simplified tax system for excisable goods. Does she now have the right to use cash register only for sales related to the simplified tax system, and to issue a sales receipt for sales related to UTII?

You may not use the cash register for UTII payments until July 1, 2018. And if there are no employees, then until July 1, 2019.

What to do if you incorrectly entered the cash register as cash? In fact, there was a non-cash payment.

Main scenario: we do the reverse operation. That is, there was a receipt of 100 rubles in cash - we return 100 rubles in cash, and we do a new operation - the receipt of 100 rubles in electronic form.

What if the error was discovered now, but the transaction was performed last quarter? Now the Federal Tax Service has neither the goal nor the ability to completely verify all the data between your accounting records and the data passing through online cash registers. There will always be discrepancies, the question is their amount. If it is above a certain threshold, then we will ask what happened. But in the new 1.1 format this operation will be corrected correctly.

What information is sent to the tax office along with electronic checks? Name of the item sold? Or just amounts?

All information is lost, there are about 30 details, including those automatically filled in at the cash register.

Should organizations now keep a register of cash register registers?

No, they shouldn't.

The cash register did not work, but there were sales through acquiring for non-cash payments. The money fell into the current account, but it is not in the OFD, because by the time the cash register was restored, the buyer with the card had already left. What to do?

It is precisely for such cases that a correction check is needed. If it is not there and the tax authorities notice, it will be considered a violation.

If an organization has changed its taxation system, does it need to re-register its cash register?

No. When the cash register was initially registered, all available tax regimes were entered into its settings. If a new mode appears, you also need to load it into the ones available for the cash register. At the checkout, a report is made on changes in registration parameters - there is such a fiscal document. You don’t need to do anything in your personal FTS account.

Is it necessary to connect an online cash register for an online store if an agreement has been signed with Yandex. Money" and "Robokassa"? Cash is not accepted, payment only through the terminal with bank cards.

Yes, it is necessary, since the buyer used an electronic means of payment. And from the point of view of the law, what account the operator credited them to before sending them to you is not important.

Do I need to punch a check in ruble equivalent when currency is received into my account?

Yes, there are no options on this topic.

The atelier provides repair and sewing services for clothes and shoes, using online cash register technology. The atelier wants to enter into an agreement with a courier service to deliver repaired and manufactured products to customers. It will be the principal, the courier company will be the agent. The courier will accept money from customers and issue a cash receipt from his machine. With such a scheme, how should the principal work with his online cash register?

The atelier organizes the work correctly: we are not always obliged to use the cash register ourselves, we can entrust this to our agent. If there is a courier, then he has a cash register and should be used, payment is carried out there. But he uses the cash register precisely as an agent. That is, when punching a check, he will not read out this revenue to the agency service, but will assign it directly to the TIN of the principal (in the subject of payment). And put a tag that he is an agent. In this situation, the studio itself may not use the online cash register at all. If it also accepts payments itself, then a cash register will be required, but it will not reflect the operations that the agent performed on its own behalf. They are immediately sent to the Federal Tax Service. However, the principal can see in his personal account how much money his agents accept and with what frequency.

Can the same cash register be used for online sales and in-office cash sales?

When will taxpayers be required to switch to check format 1.1?

Formats will change gradually, outdated ones will be phased out. This is more of a market stimulation for convenience, but it should be a natural movement.

When can I switch from 1.0 to 1.05 without changing the fiscal drive?

As soon as the order to change the format of fiscal documents is signed. Expected at the end of February. As for the transition from 1.05 to 1.1 without replacing the fiscal drive, this possibility has not yet been confirmed by the drive developers.

Can an organization providing additional vocational education services accept money from individuals on the website? In order not to write out a BSO and, especially, not to connect a cash register, since it works with individuals extremely rarely.

In this situation, it is better to hire an agent. But the right to use BSO will remain with the organization until July 1, 2019.

How long should cash receipts be kept?

There is no need to store them. Unless you don't need them, of course.

How to process returns of goods from retail customers, through cash register or cash register?

It can be done either way.

Is it necessary to use an online cash register when receiving payments to an organization’s current account from individuals without using acquiring payment systems (for rental services and utility bills in a residential building)?

If you are sure that electronic means of payment were not used, then there is no need.

The non-profit organization accepts membership fees and charitable donations from individuals for its activities. Is it necessary to issue cash receipts in this case?

No no need.

How detailed should a receipt for the sale of services be? The company provides repair services for household appliances and televisions. In the receipts we indicate: household appliances, power tools, digital equipment. Is this enough or do I need to indicate the name of the repaired product?

The name on the receipt must correspond to the name in the price list or on the price tag, or on the packaging.

Is it necessary to use online cash registers if a legal entity issues an invoice to an individual entrepreneur, and he pays it from his current account?

Of course not.

The individual entrepreneur has a stationery store on UTII. A commodity accounting program is not used; only the purchase amount is recorded online, and if necessary, a sales receipt is issued manually. Is it possible to trade like this and until when?

Individual entrepreneurs on UTII (retail and catering with employees) by law must use the cash register from 07/01/2018, and household services and retail/catering without employees - from July 1, 2019. The name and quantity of goods in the receipt may not be indicated until February 1, 2021. But only if there are no excisable goods. If there is at least one, then all names are indicated on the check.

We registered an online cash register with the simplified tax system of 15%. But when the first two checks were punched, it turned out that the simplified tax system was 6% (the company that installed the cash register had set something wrong in the drivers). Then they corrected it. What to do with checks? The amount is correct.

In this situation, it is better to issue a refund within one tax period, and then a new receipt.

If the operation of the online cash register system of an online store (payment on the website by card) fails, and the checks are not punched, or are punched on a different date (both for receipt and for return), how to make corrections correctly?

If the check is not cleared (cash register is not applied), make a correction check. If there is an error, then return and subsequent arrival.

LLC on OSN (wholesale trade). The Ministry of Finance says that when a payment is received from an individual to a bank account, a cash receipt must be issued. But doesn’t this result in doubling of revenue (both to the current account and according to the cash receipt)?

If an electronic means of payment was used, you need to use cash register. There won't be any confusion, we'll figure it out ourselves.

How to properly issue a check in case of prepayment? An individual, as a rule, makes 40% as an advance payment, the rest of the payment in the amount of 60% after two months.

First a check for an advance payment of 40%. Then the payment is 100%, including 40% in advance.

The organization entered into an agreement with Russian Post to provide courier services for the delivery of parcels to the population (online commerce). Buyers pay for the parcel upon receipt, and Russian Post then transfers the payment to the organization. Is a cash register needed in this case?

If Russian Post is an agent of the organization, then no. She has the appropriate technology.

The company services video surveillance systems for individuals for cash payment. There are 8 foremen in the organization, the nature of the work is traveling. Strict reporting forms are now used. Will every master really have to buy a cash register?

You need to either organize payment online on the website, or buy each one at the ticket office - if all 8 travel at the same time.

What threatens an individual entrepreneur if there are errors in issuing a check?

1500-3000 rubles fine for each case. One third of this amount if simplified procedure.

How much does a license for the right to sell and service cash register machines cost?

There is no such license in nature.

If a farmer sells at the market, where you can hardly find an outlet, what to do with the use of online cash registers in this case?

You can trade at markets and fairs without a cash register.

CASH

CASH, cash register, cash register. adj. To cash register . Cash booth. Cash in hand. Cash transaction. Cash register (cabinet where boxes with fonts are stored; typ.). Cash book (book for recording cash transactions, all cash issues and receipts; accounting).

Ushakov's Explanatory Dictionary. D.N. Ushakov. 1935-1940.

Synonyms:

See what "CASH" is in other dictionaries:

Profitable, profitable, profitable, profitable Dictionary of Russian synonyms. cash see profitable Dictionary of synonyms of the Russian language. Practical guide. M.: Russian language. Z. E. Alexandrova. 2011… Synonym dictionary

CASH, y, w. Ozhegov's explanatory dictionary. S.I. Ozhegov, N.Yu. Shvedova. 1949 1992 … Ozhegov's Explanatory Dictionary

Adj., used. infrequently 1. A cash book is a book that records transactions made on a special machine that punches checks. 2. A cash receipt is a ticket indicating the cost of the goods. 3. Box office collection is the amount... ... Dmitriev's Explanatory Dictionary

Adj. 1. ratio with noun cash desk I, associated with it 2. Peculiar to the cash desk [cash desk I], characteristic of it. Ephraim's explanatory dictionary. T. F. Efremova. 2000... Modern explanatory dictionary of the Russian language by Efremova

Cash, cash, cash, cash, cash, cash, cash, cash, cash, cash, cash, cash, cash, cash, cash, cash, cash, cash, cash, cash, cash, cash, cash, cash,... ... Word forms

cash- to ace... Russian spelling dictionary