Who is obliged to use kkm. Who and what activities are exempted from online checkouts. Do I need a cash register for LLC

The seller (executor) disputes the prosecution for non-use of CCP

1. Cash registers are not used by credit institutions.

(see text in previous edition)

Cash registers are not used in devices for carrying out, with the participation of an authorized person of an organization or an individual entrepreneur, operations to transfer, using electronic means of payment, orders of a credit institution to transfer funds.

Credit institutions are required to maintain a list of automatic settlement devices owned or used by them and enabling operations to issue and (or) receive cash using electronic means of payment and to transmit instructions to credit institutions to transfer funds. The procedure for sending the said list to the authorized body and the form of the said list shall be established by the Bank of Russia upon agreement with the authorized body.

(see text in previous edition)

1.1. Cash registers are not used by organizations and individual entrepreneurs in automatic settlement devices when making payments made exclusively with the coin of the Bank of Russia, with the exception of automatic settlement devices powered by electrical energy (including electric accumulators or batteries).

2. Organizations and individual entrepreneurs, taking into account the specifics of their activities or the peculiarities of their location, can make settlements without the use of cash registers when carrying out the following activities and when providing the following services:

Sale of newspapers and magazines on paper, as well as sale of related products in newspaper and magazine kiosks, provided that the share of the sale of newspapers and magazines in their turnover is at least 50 percent of the turnover and the range of related products is approved by the executive authority of the subject Russian Federation. Accounting for trade revenue from the sale of newspapers and magazines and from the sale of related products is kept separately;

(see text in previous edition)

sale of securities;

(see text in previous edition)

providing meals to students and employees of educational organizations implementing basic general education programs during training sessions;

Trade in retail markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, mobile shops, auto shops, motor vans, container-type premises and other similarly equipped and ensuring the display and safety of goods of trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises in the sale of non-food products, except for the sale of non-food products, which are defined in the list approved by the Government of the Russian Federation;

Carried out outside the stationary trading network peddling trade in food and non-food products (with the exception of technically complex goods and food products requiring certain conditions of storage and sale, goods subject to mandatory labeling with identification means) from hands, from hand carts, baskets and other special devices for demonstration, ease of carrying and selling goods, including in passenger cars trains and on board aircraft;

(see text in previous edition)

sale of ice cream in kiosks, as well as sale of non-alcoholic drinks, milk and drinking water;

(see text in previous edition)

trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables, including potatoes, fruits and gourds;

acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;

repair and coloring of footwear;

production and repair of metal haberdashery and keys;

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

realization by the manufacturer of products of national art crafts;

plowing gardens and sawing firewood;

porter services at railway stations, bus stations, air terminals, airports, sea and river ports;

renting (renting) of residential premises by an individual entrepreneur, as well as residential premises together with parking spaces located in apartment buildings owned by this individual entrepreneur on the right of ownership;

(see text in previous edition)

retail sale of shoe covers.

2.1. Individual entrepreneurs applying the patent system of taxation, with the exception of individual entrepreneurs carrying out types of entrepreneurial activity, established by subparagraphs 3, , - , , , , , , , , - , , , 63 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation, can make payments without the use of cash registers, provided that a document is issued (sent) to the buyer (client), confirming the fact of the settlement between the individual entrepreneur and the buyer (client), containing the name of the document, its serial number, the details established by paragraphs four - of this federal law.

2.2. Cash registers are not used by individual entrepreneurs who apply the special tax regime "Tax on professional income" in relation to income subject to tax on professional income.

3. Organizations and individual entrepreneurs that carry out settlements in remote or hard-to-reach areas (with the exception of cities, district centers (except for the administrative centers of municipal districts, which are the only settlement municipal district), urban-type settlements) specified in the list of remote or hard-to-reach areas approved by the authority state power subject of the Russian Federation, has the right not to apply control cash registers subject to the issuance to the buyer (client) at his request of a document confirming the fact of settlement between the organization or individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details established by paragraphs four to twelve of paragraph 1 of Article 4.7 of this Federal Law, and signed by the person who issued the document.

(see text in previous edition)

The public authority of the constituent entity of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in the first paragraph of this clause, as well as the changes made to the specified list.

5. Pharmacy organizations located in feldsher and feldsher-obstetric stations located in rural areas settlements, and separate divisions medical organizations licensed for pharmaceutical activities (outpatient clinics, feldsher and feldsher-obstetric stations, centers (departments) of general medical (family) practice), located in rural areas where there are no pharmacy organizations, may not use cash registers.

6. Cash register equipment may not be used in the provision of services for religious rites and ceremonies, as well as in the sale of objects of religious worship and religious literature in religious buildings and structures and in territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises religious organizations registered in the manner prescribed by the legislation of the Russian Federation.

7. In areas remote from communication networks, determined in accordance with the criteria established by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of communications, and indicated in the list of areas remote from communication networks, approved body of state power of the subject of the Russian Federation, as well as on the territories of military facilities, facilities of bodies federal service security, state security agencies, foreign intelligence agencies, users can use cash registers in a mode that does not provide for the mandatory transfer of fiscal documents to the tax authorities and the operator information systems markings in electronic form through the fiscal data operator.

(see text in previous edition)

The state authority of the subject of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in the first paragraph of this clause, as well as the changes made to the specified list.

8. The provisions of paragraph 2 (except for the sale of bottled drinking water and retail boot covers), paragraphs 3 and this article do not apply to organizations and individual entrepreneurs who use an automatic settlement device for settlements, as well as trade in excisable goods.

(see text in previous edition)

8.1. The provisions of paragraphs two, six and seven of paragraph 2 of this article do not apply to organizations and individual entrepreneurs making payments for goods that are subject to marking with identification means in accordance with the legislation of the Russian Federation.

9. Cash registers are not used when making cashless settlements between organizations and (or) individual entrepreneurs, with the exception of settlements carried out by them using electronic means payment upon presentation.

(see text in previous edition)

10. Cash register equipment is not used by organizations exercising the powers of state authorities of the constituent entities of the Russian Federation and bodies local government on granting for a fee the right to use parking lots (parking spaces) located on highways general use of regional (intermunicipal) and local significance, as well as parking lots (parking spaces) created on land plots owned by the constituent entities of the Russian Federation, property municipalities or state property for which is not delimited, when such organizations make settlements for granting the said right, subject to transfer in full in the context of each settlement to an account opened with a territorial body of the Federal Treasury, within five working days from the date such organizations receive funds.

The state authority of the constituent entity of the Russian Federation shall bring to the attention of the authorized body information on the organizations specified in the first paragraph of this clause within five working days from the date of vesting such organizations with the powers specified in the first paragraph of this clause.

In the event of a change in information about the organizations specified in this clause, the state authority of the constituent entity of the Russian Federation, within five working days from the date of change in such information, brings the relevant changes to the attention of the authorized body.

11. When the insurer makes settlements with policyholders with the participation of insurance agents who are not organizations or individual entrepreneurs and act on behalf and at the expense of the insurer, as part of the insurance activities carried out in accordance with the Law of the Russian Federation of November 27, 1992 N 4015-1 "On the organization of insurance business in the Russian Federation", the insurer uses cash registers when this insurer receives funds from such insurance agent with the direction of a cash receipt (form of strict reporting) in electronic form to the insured.

Associations of real estate owners (including associations of homeowners, horticultural and gardening non-profit partnerships), housing, housing construction cooperatives and other specialized consumer cooperatives for providing services to their members within the framework of the statutory activities of these partnerships and cooperatives, as well as when accepting payment for housing room and utilities;

educational organizations in the provision of services to the population in the field of education;

physical culture and sports organizations in the provision of services to the population in the field of physical culture and sports;

houses and palaces of culture, houses of folk art, clubs, centers of cultural development, ethno-cultural centers, centers of culture and leisure, houses of folklore, houses of crafts, leisure houses, cultural and leisure and cultural and sports centers in the provision of services to the population in the field of culture.

15. Municipal houses and palaces of culture, municipal houses of folk art, municipal clubs, municipal cultural development centers, municipal ethno-cultural centers, municipal cultural and leisure centers, municipal houses of folklore, municipal houses of crafts, municipal leisure houses, municipal cultural and leisure and cultural sports centers, municipal museums (with the exception of the specified municipal institutions cultures located in cities, district centers (except for the administrative centers of municipal districts, which are the only settlement of the municipal district), urban-type settlements) have the right not to use cash registers when making payments for the services they render to the population in the field of culture, the list of which is approved by the Government Russian Federation.

Cash registers (CCP) are cash registers, computers and software and hardware systems equipped with fiscal memory (fiscal storage). They are used for cash and card payments for goods and services. In particular, cash registers include cash desks, fiscal registrars, POS-terminals (POS-systems).

Here we have collected useful information for you on the registration of cash registers, its re-registration, the use of cash registers, as well as deregistration of cash registers:

A selection of legal documents on cash registers, including the main law No. 54-FZ on the use of cash registers;

Federal Law No. 290-FZ of July 3, 2016 On Amendments to the Federal Law "On the Use of Cash Registers in Cash and (or) Payment Card Settlements" and certain legislative acts Russian Federation

Explanatory letters of the Federal Tax Service of Russia on cash registers;

Practical articles on the use of cash registers and work with cash registers;

Information about the experimental application of cash registers and "smart cash registers".

Information on the application of CCP under the new procedure from 2017.

Information about cash registers is constantly updated and updated.

Regulatory legal acts, laws on the use of cash registers

Rules for the use of cash registers until July 1, 2017

The history of experimental testing of online cash registers from 2014 to 2015.

From August 1, 2014 to February 1, 2015, organizations and individual entrepreneurs in Moscow, the Moscow Region, the Kaluga Region, the Republic of Tatarstan could participate in an experiment on automatic data transfer from cash registers to the Federal Tax Service of Russia. According to the tax authorities, more than 4,000 units of cash registers, including cash registers, tablet devices, smartphones, web cash desks, participated in the experiment. As part of the experiment, the Federal Tax Service of Russia analyzed more than 17 million cash receipts, in the amount of more than 13 billion rubles.

Participants of the experiment from February 1 to December 31, 2015 were allowed to register and use experimental cash registers. The experiment led to changes in the mandatory rules for the use of cash registers.

The authorized organization that transmits to the tax authorities data on cash settlements and (or) settlements using payment cards with such a CCP is the Federal State Unitary Enterprise GNIVTs of the Federal Tax Service of Russia.

New rules for the use of cash registers from 2017.

From 07/01/2017, all cash registers will have to send electronic versions checks to the Federal Tax Service through fiscal data operators.
The electronic tape will need to be replaced with a fiscal drive, connect cash registers to the Internet and conclude an agreement with a fiscal data operator to send checks to the Federal Tax Service.

The obligation to apply CCP does not depend on the type of organization. By the way, non-profit organizations must use cash registers on an equal footing with everyone else. The fact that the activity does not bring profit does not play a role (letter of the Federal Tax Service of Russia dated July 30, 2012 No. AC-4-2 / ​​12617).

True, there are still a few exceptions when it is not necessary to use CCP. Only paying agents are required to apply the CCP in any case. There are no exceptions for them (clause 4, article 2 of the Law of May 22, 2003 No. 54-FZ).

Situation: is it possible to accept cash without punching a cash receipt if the cash register is not working due to a power outage?

No.

The mere fact that the CCP does not work for reasons beyond the control of the organization does not exempt from the obligation to apply the CCP. Including when there was a sudden power outage. The Law of May 22, 2003 No. 54-FZ does not provide for this. In addition, you cannot approve a special strict reporting form for such a case that would allow you to work without a CCP. You cannot use the strict reporting form, previously approved specifically for such cases by the Ministry of Finance of Russia in a letter dated March 12, 1999 No. 16-00-24-32. Now it doesn't work. Such instructions are also in the letters of the Ministry of Finance of Russia dated February 13, 2006 No. 03-01-15 / 1-32, the Federal Tax Service of Russia dated March 9, 2006 No. ShT-6-06 / 245.

If, after a power outage, you still continue to accept cash without using a CCP, then this will violate the established procedure. This means that your organization and responsible employees face fines:

• from 30,000 to 40,000 rubles. - for organizations;

• from 3000 to 4000 rubles. - for officials;

• from 1500 to 2000 rubles. - for citizens.

Such liability is provided for in Article 14.5 of the Code of Administrative Offenses of the Russian Federation.

This point of view is supported by some courts (see, for example, the decisions of the FAS of the Far Eastern District of April 1, 2008 No. F03-A51 / 08-2 / 884, the Volga-Vyatka District of July 16, 2007 No. A28-9391 / 2006- 349/27, West Siberian District dated March 14, 2006 No. Ф04-12/2006 (19170-А03-32)).

Advice: there are arguments that will help fight off fines for non-use of CCP due to a power outage. They are as follows.

Administrative liability can be brought only for those offenses in respect of which guilt has been proven (Article 1.5 of the Code of Administrative Offenses of the Russian Federation). That is, when the violator really had the opportunity to comply with the requirements of the Law of May 22, 2003 No. 54-FZ, but he still violated them (Article 2.1 of the Code of Administrative Offenses of the Russian Federation). Therefore, it must be confirmed that the power outage was unplanned. For example, submit a certificate from the energy supply organization. And then there will be no grounds for punishment. Such arguments helped some organizations to challenge the fines in court (see, for example, the decisions of the FAS of the Volga District of June 26, 2007 No. A65-3324 / 2007-CA3-43, of the East Siberian District of August 24, 2007 No. A10-6184 /06-F02-5574/07 and the Far Eastern District dated June 22, 2006 No. F03-A04/06-2/1949).

Situation: is it necessary to use cash registers in gambling establishments?

Yes need.

The activity of organizing and conducting gambling is a service. This is stated in part 6 of article 4 of the Law of December 29, 2006 No. 244-FZ (as amended, effective from January 21, 2014). And all organizations and entrepreneurs that sell goods, perform work or provide services must use cash registers and issue cash receipts (clause 1, article 2, clause 1, article 5 of the Law of May 22, 2003 No. 54-FZ). Therefore, from January 21, 2014, gambling establishments must use CCP on a mandatory basis. This conclusion is confirmed by the letters of the Ministry of Finance of Russia dated September 12, 2013 No. 03-01-15 / 37750, the Federal Tax Service of Russia dated February 24, 2014 No. ED-4-2 / ​​3213.

At the same time, it is necessary to use CCP not only when receiving money, but also in case of payment of winnings. To do this, you can use one device in two-section mode. In one section, reflect the operations for accepting bets, and in the second - the payment of winnings. It is advisable to use those models of applied cash registers that separately register issued and received amounts in fiscal memory. It is impossible to punch a check for a refund when paying out a win. Such clarifications are given in the letter of the Federal Tax Service of Russia dated March 4, 2014 No. ED-4-2/3657.

Situation: is it necessary to use cash registers when making payments with plastic cards?

Yes need.

It is obligatory to use CCP when paying with plastic cards. This is directly indicated in paragraph 1 of Article 2 of the Law of May 22, 2003 No. 54-FZ. Moreover, the cashier's check must contain a mark on the receipt of a non-cash payment (letter of the Federal Tax Service of Russia dated March 28, 2005 No. 22-12 / 19995). To do this, use a CCP that provides separate accounting for cash and non-cash revenue. In Z-reports, the total amounts of cash and non-cash receipts for the day should also be shown separately.

After the end of the shift, arrange the transfer of cash to the main cash desk. The surrendered amount is reflected in the journal and the certificate-report of the cashier-operator and in the cash book (based on the receipt order). It is not necessary to draw up incoming cash orders and reflect in the cash book the proceeds received from plastic cards.

When can CCT not be used?

In some cases, CCT may not be used. Namely:

• when providing services to the public. Only if, instead of a cash receipt, a strict reporting form is issued (clause 2, article 2 of the Law of May 22, 2003 No. 54-FZ);

• in the conduct certain types activities. A complete list of such exceptions and the conditions for their application are given in paragraph 3 of Article 2 of the Law of May 22, 2003 No. 54-FZ. At the same time, it is not necessary to issue any payment documents to the buyer.

Situation: whether it is necessary to apply CCP when selling agricultural products (farm products) ?

The answer depends on how the products are sold and what system of taxation is applied.

AT general case agricultural producers when selling their products are required to use cash registers (CCT). After all, they conduct payments in cash or accept for payment bank cards. It does not matter who the buyer is and for what goods, works or services he pays. Such a rule is established in paragraph 1 of Article 2 of the Law of May 22, 2003 No. 54-FZ.

However, in some cases, CCP may not be applied if the seller sells agricultural products:

• at markets, fairs and exhibitions (paragraph 7, clause 3, article 2 of the Law of May 22, 2003 No. 54-FZ). But this right applies only to sale from open counters, and not sale from kiosks, shops, tents and other equipped trading places (letter of the Ministry of Finance of Russia dated August 20, 2010 No. 03-01-15 / 7-187);

• from handcarts, baskets, trays (paragraph 8, clause 3, article 2 of the Law of May 22, 2003 No. 54-FZ);

• from tanks (beer, kvass, milk, vegetable oil, etc.), on breakups (vegetables, watermelons, etc.). This is stated in paragraph 12 of paragraph 3 of Article 2 of the Law of May 22, 2003 No. 54-FZ;

• in remote or hard-to-reach areas (except for cities, regional centers, urban-type settlements). That is, only in rural settlements assigned to the indicated territories (paragraph 16, paragraph 3, article 2 of the Law of May 22, 2003 No. 54-FZ, paragraph 4, paragraph 6, article 16 of the Law of November 22, 1995 No. 171-FZ). The list of such territories is approved at the regional level.

Besides, valid for UTII payers and those who apply the patent taxation system. Organizations and entrepreneurs only on these special regimes may not use cash registers and, at the request of the buyer, issue another document confirming the receipt of money (BSO) instead of a check. Organizations and entrepreneurs on other taxation regimes (for example, simplified taxation and unified agricultural tax) cannot use this right. This follows from paragraph 2.1 of Article 2 of the Law of May 22, 2003 No. 54-FZ.

Situation: is it necessary to apply CCP when transferring property rights (for example, when assigning the right to claim a debt under an assignment agreement) for cash?

No, it doesn `t need.

The organization is obliged to apply CCP only when it receives payment for goods, works or services sold. Any other cash payments not related to the sale of goods, the performance of work or the provision of services do not require the use of a cash register. This follows from the provisions of paragraph 1 of Article 2 of the Law of May 22, 2003 No. 54-FZ.

The transferred property right (for example, the right to claim a debt assigned under an assignment agreement) is neither a product, nor a work, nor a service. This conclusion follows from Article 38 of the Tax Code of the Russian Federation. Therefore, if the organization receives payment for the transferable right, it does not have an obligation to apply the CCP. A similar conclusion follows from the letter of the Federal Tax Service of Russia for Moscow dated October 27, 2004 No. 11-17 / 69171.

Situation: Do I need to use CCP on UTII when selling jewelry at retail?

No, it doesn `t need.

UTII payers have the right not to use CCP, provided that the buyer is issued a sales receipt instead of a cash receipt. Well, or another document that confirms the receipt of money. There are no restrictions on the sale of jewelry under this rule. Wherein retail jewelry can be transferred to UTII ( OKVED codes 52.48.2, 52.48.22). Therefore, organizations and entrepreneurs on UTII have the right not to use cash registers in the retail trade in jewelry.

This follows from the provisions of paragraph 2.1 of Article 2 of the Law of May 22, 2003 No. 54-FZ, subparagraphs 6, 7 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation and the letter of the Ministry of Finance of Russia of August 28, 2009 No. 03-01-15 / 9- 431.

Situation: should the commission agent use the cash register if he sells goods belonging to the committent for cash?

Yes, it should. Except for those situations where CCP can not be used.

After all, it is the commission agent who is the seller under the sales contracts concluded on his behalf (Article 990 of the Civil Code of the Russian Federation). Therefore, he is obliged to use cash registers when receiving cash from buyers (clause 1, article 2 of the Law of May 22, 2003 No. 54-FZ). A similar point of view is reflected in the letters of the Ministry of Finance of Russia of June 11, 2009 No. 03-01-15 / 6-310 and the Federal Tax Service of Russia of June 20, 2005 No. 22-3-11 / 1115.

It is possible not to use CCP only in strictly established cases. A closed list of situations where cash can be accepted without the use of CCPs is given in paragraphs 2-3 of Article 2 of the Law of May 22, 2003 No. 54-FZ. This rule also applies to the commission agent who participates in the calculations.

Situation: should the committent apply the cash register receipt, having received cash proceeds from the commission agent for goods sold under a commission agreement?

No, it shouldn't.

This is explained by the fact that when transferring money from the commission agent to the committent, the sale of goods (works, services) does not occur. In this case, the committent can accept money by issuing an incoming cash order. A similar point of view is reflected in the letters of the Federal Tax Service of Russia dated June 20, 2005 No. 22-3-11 / 1115 and the Federal Tax Service of Russia for Moscow dated November 22, 2007 No. 22-12 / 111076.

Situation: is it necessary to use CCP when selling goods through vending machines?

Yes need.

All those organizations and entrepreneurs who make cash payments or accept bank cards for payment are required to use cash register equipment (CCP). it general rule, prescribed in paragraph 1 of Article 2 of the Law of May 22, 2003 No. 54-FZ.

According to the Federal Tax Service of Russia, the sale of goods through vending machines is not included in this list of exceptions. Therefore, it is imperative to use CCT in such a situation. To do this, you can equip cash register vending machines by analogy with payment terminals and ATMs. Such clarifications are also contained in the letter of the Federal Tax Service of Russia dated December 17, 2013 No. ED-4-2 / ​​22765.

It should be noted that earlier representatives of the financial and tax departments took a different position. It is as follows. Vending machines are related to the means of delivery and peddling trade (paragraph 24 of GOST R 51303-99). Therefore, taking into account the provisions of paragraph 3 of Article 2 of the Law of May 22, 2003 No. 54-FZ, when selling goods through vending machines, it is not necessary to apply CCP. Such clarifications are contained in the letters of the Ministry of Finance of Russia dated April 14, 2008 No. 03-01-15 / 4-110, the Federal Tax Service of Russia dated November 22, 2010 No. AC-37-2 / 16021.

It is not safe to be guided by the previous explanations of the departments, since they contradict the later recommendations of the Federal Tax Service of Russia. At the same time, there are examples in arbitration practice when organizations successfully defended in court the right not to use cash register equipment when selling goods through vending machines (see the rulings of the Supreme Arbitration Court of the Russian Federation dated October 29, 2007 No. 13018/07, dated April 11, 2008 No. 4038/08, resolutions of the Federal Antimonopoly Service of the Volga District of June 19, 2007 No. A55-19207 / 06-5, of the Moscow District of December 6, 2007 No. KA-A40 / 12553-07, of the Volga-Vyatka District of January 24, 2008 No. A43-5902/2007-45-122).

Situation: is it possible, when receiving scrap metal from the public, not to use CCP, but to use strict reporting forms in the form No. BSO-11?

No.

Form No. BSO-11 was approved by the letter of the Ministry of Finance of Russia dated April 11, 1997 No. 16-00-27-14. That is, until the entry into force of the Law of May 22, 2003 No. 54-FZ, which introduced the obligation to use cash register equipment when executing transactions for the sale of scrap metal from the public (paragraph 13, clause 3, article 2 of the Law of May 22, 2003 No. 54-FZ). This form is currently not valid. Therefore, when accepting scrap metal from citizens, the organization is obliged to apply CCP.

In addition, when accepting scrap metal from the public, the organization is obliged to draw up an acceptance certificate in the form approved by Decree of the Government of the Russian Federation of May 11, 2001 No. 369. In the act, reflect the personal data of the citizen who delivers the scrap, including the data of the document certifying him personality. This is stated in paragraph 10 of the Rules, approved by Decree of the Government of the Russian Federation of May 11, 2001 No. 369.

This procedure is confirmed by the letters of the Ministry of Finance of Russia dated October 29, 2010 No. 03-01-15 / 229, dated April 14, 2010 No. 03-01-15 / 2-65, dated November 14, 2007 No. 03-01-15 /15-409, Federal Tax Service of Russia for Moscow dated September 12, 2007 No. 22-12/86707 and arbitration practice (see, for example, resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 8, 2005 No. 12126/04 and FAS Severo- Caucasian District of August 22, 2006 No. F08-3691 / 2006-1589A).

Situation: is it necessary to use CRE when selling goods (exhibits) for cash at an exhibition in which an organization or entrepreneur participates?

The answer to this question depends on a number of circumstances: in what place is the trade carried out, how it is equipped, what product and how it is sold.

There are two reasons for refusing to use the CCP.

Firstly, trade at the exhibition is carried out outside stores, pavilions and other similarly equipped trading places that ensure the display and safety of goods (paragraph 7, clause 3, article 2 of the Law of May 22, 2003 No. 54-FZ).

And secondly: in relation to the sale of goods at the exhibition, the organization pays UTII or the entrepreneur received a patent (clause 2.1, article 2, article 2 of the Law of May 22, 2003 No. 54-FZ).

In all other cases, when selling goods for cash at the exhibition, punching cash receipts is mandatory. This procedure is established in paragraph 1 of Article 2 of the Law of May 22, 2003 No. 54-FZ.

And what trading place is considered to be equipped so that you can bring your case under the first ground and not apply CCP? There is no clear definition in this regard in the legislation. The authorities explain that the arrangement of a trading place implies its suitability not only for the display and preservation of goods, but also for a permanent trading regime.

For example, a stand in an exhibition space and a nearby table that serves as a counter can be considered a stationary trading place, that is, equipped. After all, this method of placement allows you to show the product, as well as ensure its safety - the trading place is protected from adverse climatic influences. And so, in this case, you will have to apply CCT.

This conclusion follows from the letters of the Ministry of Finance of Russia dated June 11, 2008 No. 03-01-15 / 7-228, dated March 21, 2008 No. 03-01-15 / 3-77 and the Federal Tax Service of Russia for Moscow dated May 8 2007 No. 22-12/042249. This is also confirmed by arbitration practice (see, for example, the decision of the Federal Antimonopoly Service of the North Caucasus District of August 25, 2008 No. F08-4957 / 2008). And vice versa, if the trading place cannot be recognized as equipped, there are no conditions for storing goods, then it is possible to sell at the exhibition without CCP.

But what is important: to prove that a trading place belongs to one or another type must tax inspections. This follows from the provisions of Article 26.2 of the RF Code of Administrative Offences. A similar point of view is reflected in the decisions of the FAS Ural District dated August 27, 2008 No. F09-6097 / 08-S1, dated August 27, 2008 No. F09-6148 / 08-S1, Volga District dated December 27, 2006 No. A12-14397 / 06 and dated December 27, 2006 No. A12-14398/06.

Advice: when trading at an exhibition from an open counter, CCP may not be used. But this approach can lead to disputes with controllers. In this case, you can use the following arguments.

Cash register equipment may not be used when trading in exhibition complexes, with the exception of shops, pavilions, kiosks and other similarly equipped premises located in these places (paragraph 7, clause 3, article 2 of the Law of May 22, 2003 No. 54-FZ). From the literal interpretation of this norm, it follows that for the obligation to use cash register equipment to arise, a trading place must be equipped similarly to a store, kiosk or pavilion. That is, it must be isolated and isolated from other places and objects, which ensures the safety of goods. Thus, if the trading place is not isolated, but is an open counter, it cannot be attributed to equipped trading facilities that ensure the safety of goods. Therefore, it is not necessary to use CCP in retail trade with it.

However, if the organization uses this point of view, then, most likely, it will have to defend its position in court. In arbitration practice, there are examples of court decisions made in favor of organizations (see, for example, the decisions of the FAS of the Ural District of January 11, 2008 No. F09-10906 / 07-C1, of the Far Eastern District of March 21, 2007 No. F03-A59 / 07-2/345, Volga District dated April 7, 2008 No. А72-8409/07-9/404, Moscow District dated March 31, 2008 No. КА-А41/2372-08, East Siberian District dated March 11, 2008 No. А74-2646/07-Ф02-748/08).

You can refuse CCP on the second basis. That is, if you pay UTII from the sale of goods or apply the patent taxation system. Then one more condition must be fulfilled. Namely: at the request of the buyer, issue a document confirming the receipt of money. For example, a sales receipt or receipt. The document must contain mandatory details. Please note: this procedure can be applied only if there are no other grounds for refusing the CCP. This follows from the provisions of paragraph 2.1 of Article 2 of the Law of May 22, 2003 No. 54-FZ.

Situation: is it necessary to use cash registers for distance selling (sale of goods via the Internet, teleshopping, etc.)? Goods are delivered to customers by couriers

Yes need. But keep in mind that it is impossible to punch cashier's checks in advance.

A closed list of transactions in which cash can be accepted without the use of CCPs is given in paragraphs 2-3 of Article 2 of the Law of May 22, 2003 No. 54-FZ. Distance trading is not included in this list. The sale of goods via the Internet, teleshops, etc. does not apply to retail small retail trade. This follows from the definition of a small retail distribution network, which is given in paragraph 24 of GOST R 51303-99.

Therefore, it is necessary to use cash registers and issue cash receipts to customers. This conclusion is confirmed in the letters of the Ministry of Finance of Russia dated September 27, 2013 No. 03-01-15 / 40098 and the Federal Tax Service of Russia for Moscow dated April 24, 2012 No. 17-26 / 037701.

At the same time, it is not allowed for the cash receipt to be printed in advance. discrepancy between real time purchase and the time indicated on the cash receipt should not exceed five minutes. Such clarifications are contained in the letters of the Ministry of Finance of Russia dated May 24, 2013 No. 03-01-15 / 18769, the Federal Tax Service of Russia dated July 10, 2013 No. AC-4-2 / ​​12406. Representatives of the tax service substantiate their position by the decision of the Supreme Court of the Russian Federation dated May 11, 2012 No. 45-AD12-4 and technical requirements to the KCT. The point is that the CCP included in State Register, must have a built-in clock, the error of which should not be more than five minutes (section 2 of the protocol of the State Interdepartmental Expert Commission on Cash Registers dated June 15, 2000 No. 2 / 56-2000). Large discrepancies are considered a violation for which administrative liability is provided (Articles 2, 4 and 5 of the Law of May 22, 2003 No. 54-FZ, Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

It should be noted that earlier the tax department had a different point of view. The letters of the Federal Tax Service of Russia dated May 6, 2013 No. AS-4-2/8265 and dated February 1, 2012 No. AS-4-2/1503 stated that you can print a cash register check in advance: on the day of purchase, but before receiving payment for the delivered goods. An offense for which the seller could be held administratively liable does not arise in this case. The legitimacy of the previous position of the tax service is confirmed by arbitration practice (see, for example, the decisions of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 26, 2005 No. 2858/05, the FAS of the Far Eastern District of August 1, 2007 No. -Western district dated June 19, 2007 No. A13-2100/2007, North Caucasian district dated February 7, 2007 No. F08-136/2007-71A). Nevertheless, in order to avoid possible litigation, it should be borne in mind that when selling remotely, cashier's checks must be punched directly at the moment the goods are transferred to buyers.

It is also necessary to use cash registers and issue a cash receipt when paying for goods with payment cards:

• via POS-terminal;

• if the payment using a bank card is made via the Internet.

This follows from paragraph 1 of Article 2 of the Law of May 22, 2003 No. 54-FZ and is confirmed by the letter of the Federal Tax Service of Russia of December 31, 2013 No. ED-4-2 / ​​23721.

Advice: There are several safe ways to make settlements with buyers in distance trading, so as not to violate the requirements for the use of cash registers.

First way. Buy and issue cash registers to employees who deliver goods and accept payments. For convenience, these can be portable cash registers. The main requirement is that the CCP must be:

• included in the state register;

• registered with the tax office.

To ensure the safety of the issued portable cash register, conclude an agreement with the employee on full liability.

Second way. Open pickup points. Then it will be possible to set a smaller number of cash registers for settlements with buyers.

Third way. Arrange payment for orders in the following ways:

• through a bank (non-cash payment);

• e-wallet (via electronic payment system).

With such payment methods, a payment order or a special document on paper or in electronic form will be a confirmation of a trade transaction. Therefore, punching a cashier's check in this case is not required.

Situation: is it possible to use strict reporting forms instead of cash registers in a taxi?

Yes, you can. And in some cases, applying strict reporting forms (BSO) is a duty.

The need to issue a BSO depends on how the taxi works. There are three options for transporting passengers and baggage:

• on a regular basis;

• passenger taxi;

• by orders.

Transportation according to the schedule and route with stopping points is considered regular (subject to other requirements established by Section II of the Rules approved by Decree of the Government of the Russian Federation of February 14, 2009 No. 112) (clauses 3 and 11 of the Rules approved by Decree of the Government of the Russian Federation of February 14, 2009 city ​​No. 112).

A taxi driver who transports people and luggage on a regular basis (for example, a minibus driver), having received payment, is obliged to issue a ticket to the passenger. Moreover, even if it applies the CCP (Article 20 of the Law of November 8, 2007 No. 259-FZ, clause 42 of the Rules approved by Decree of the Government of the Russian Federation of February 14, 2009 No. 112). Mandatory details of tickets (depending on the period of use and type of message) are set out in Appendix 1 to Decree of the Government of the Russian Federation of February 14, 2009 No. 112 (clause 43 of the Rules approved by Decree of the Government of the Russian Federation of February 14, 2009 No. 112). You can generate a ticket both in a typographical way and using automated means (clause 11 of the Procedure approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359). For example, a cash receipt can be considered a ticket if it contains all the details of such a document (clause 3, article 20 of the Law of November 8, 2007 No. 259-FZ). And if not, then it is impossible to replace the ticket with a KKT check.

A passenger taxi is called a taxi, in which, in addition to the driver, no more than eight passengers can fit. At the same time, it is necessary to comply with other requirements established by Section IV of the Rules approved by Decree of the Government of the Russian Federation of February 14, 2009 No. 112. This follows from paragraph 2 of the Rules approved by Decree of the Government of the Russian Federation of February 14, 2009 No. 112.

In this case, instead of a CCP check, a passenger can be issued a strict accountability form in the form of a receipt with the required details specified in Appendix 5 to Decree of the Government of the Russian Federation of February 14, 2009 No. 112 (clause 5 of Article 31 of the Law of November 8, 2007 No. 259-FZ, clause 111 of the Rules, approved by Decree of the Government of the Russian Federation of February 14, 2009 No. 112). A similar point of view is reflected in the letter of the Federal Tax Service of Russia dated December 30, 2011 No. AC-302/4415.

When transporting by order (for example, an organization hires a vehicle to deliver employees daily to their place of work), neither a cash receipt nor a strict reporting form will have to be issued. Provided that passengers do not pay for their travel, but, for example, present certificates confirming their right to travel in this transport. This procedure follows from Article 27 of the Law of November 8, 2007 No. 259-FZ and section III Rules approved by Decree of the Government of the Russian Federation of February 14, 2009 No. 112.

Situation: is it necessary to use CCP when providing medical services for cash? The organization plans to open a medical office for therapeutic massage, as well as for consultations with specialist doctors

No, it doesn `t need. But only if instead of a cashier's check, when making payments, issue a BSO to the buyer.

By general rule when paying in cash, as well as using payment cards for goods, works, services, it is mandatory to use cash registers (clause 1, article 2 of the Law of May 22, 2003 No. 54-FZ). An exception to this rule is the cases established by the Law of May 22, 2003 No. 54-FZ.

So, when providing paid services to the population, instead of a cashier's check, it is possible to issue strict reporting forms and not apply cash registers (clause 2, article 2 of the Law of May 22, 2003 No. 54-FZ). This procedure also applies to medical services. This possibility is provided for in clause 24 of the Rules approved by Decree of the Government of the Russian Federation of October 4, 2012 No. 1006.

In addition, in the All-Russian classifier of services to the population (OKUN OK 002-93), group 080000 "Medical services, sanatorium and health services, veterinary services" includes consultations and treatment by specialist doctors and specialist surgeons (code 081103 - in hospitals, code 081203 - in polyclinics), as well as services provided by secondary medical workers(code 081105 - in hospitals, code 081206 - in polyclinics). At the same time, according to the All-Russian classifier of products by type economic activity(OK 034-2007) services of paramedical personnel include therapeutic massage services (code 85.14.13.122). Thus, consultations of specialist doctors, as well as therapeutic massage procedures that the organization will carry out in the opening medical office, can be qualified as the provision of paid medical services to the population. Therefore, when providing these services for cash, the organization will have to issue customers either cashier's checks (use cash registers), or strict reporting forms equivalent to cashier's checks.

The procedure for the development and approval of strict reporting forms is determined by Decree of the Government of the Russian Federation of May 6, 2008 No. 359 and is explained in information letter Ministry of Finance of Russia dated August 22, 2008 From these documents it follows that the organization can independently prepare (develop) strict reporting forms necessary for making payments for the medical services provided. Representatives of the tax service give similar explanations (see, for example, the letter of the Federal Tax Service of Russia for Moscow dated March 2, 2009 No. 17-15 / 19792).

If an organization does not have strict reporting forms that meet the requirements of Decree of the Government of the Russian Federation of May 6, 2008 No. 359, it is obliged to use CCP when providing paid medical services.

Situation: is it necessary to break through the CCP check, receiving cash advances from buyers for goods (works, services)?

Yes need. Except for those situations where CCP can not be applied.

When making cash payments for goods (works, services), it is mandatory to use CCP. It is possible to refuse CCP only in strictly established cases. A closed list of situations where cash can be accepted without the use of CCPs is given in paragraphs 2-3 of Article 2 of the Law of May 22, 2003 No. 54-FZ. Receipt of prepayment for goods (works, services) is not included in this list. A similar point of view is reflected in the letter of the Ministry of Finance of Russia of December 8, 2005 No. 03-01-20 / 5-231 and the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of March 21, 2006 No. 13854/05.

Thus, if cash is received for activities for which it is not necessary to apply CCP, and all the necessary conditions, then upon receipt of an advance, it is also not necessary to issue a cash receipt. In all other cases, the use of CCP is mandatory.

Online cash registers are necessarily used by most business entities. But part of the IP and legal entities have the right to deferment or are not obliged to apply the innovative CCP at all. Who and what types of activities are we talking about? Who is exempted from the online cash register until 2019 or indefinitely, we will understand in this article.

What is meant by "exemption" from the use of cash registers?

Indeed, the "exemption" from the use of CCP in this case may involve several interpretations. Namely:

1. "Exemption" - as a legal requirement not to use online cash registers.

That is, we are talking about the fact that an economic entity should not apply CCP. Even if in principle he is ready to apply it, it is impossible, the “release” is of a “forced” nature.

1. "Liberation" - as a legislative permission not to use online cash registers.

At the same time, such permission can be established for one or another type of economic entity:

• on an ongoing basis;
• on a temporary basis.

At the same time, “voluntary” exemption from online cash registers may be characterized by the presence or absence of an obligation of an economic entity to issue documents replacing a cash receipt to its customers. Such documents can be, for example, a sales receipt or a strict accountability form.

1. "Exemption" from the "full use" of online cash registers - in fact, partial exemption, in which CCP is used according to one or another "simplified scheme".

A vivid example of such a “simplified scheme” is when an online cash register can be used in the mode without data transfer to the OFD (and, as a result, save on) in the manner specified in paragraph 7 of Article 2 of Law No. 54-FZ. There are other "simplified" options for using cash registers - related, in particular, to the possibility of not issuing a cash receipt to a buyer or client.

But in essence, all these options and others like them reflect the fact that it is necessary to use an online cash register in principle, and they can hardly be called a full-fledged “exemption” from cash registers.

Let us consider in more detail how Russian entrepreneurs can use this or that scheme for exemption from the use of CCPs in the context of the above interpretations - having agreed that we will talk about the possibility not to apply in principle (without adjusting for the need to use them in a "preferential" regime - as in the case with the possibility not to conclude an agreement with OFD).

Exemption as a ban on the use of CCP

“Forcibly exempted” from the use of cash registers (paragraphs 1, 9, 10, 11 of Article 2 of Law No. 54-FZ - LINK):

1. Banks.

In addition, online cash desks are not used by authorized representatives of banks who carry out payment transactions in accordance with instructions from a financial institution.

1. Individual entrepreneurs and legal entities selling through automatic devices that do not consume electricity in any way (through a socket, battery, battery).

For example, through candy vending machines equipped with a scroll lever, which can be turned after placing a 5-ruble or 10-ruble coin in a special slot.

1. Individual entrepreneurs and legal entities that make cashless payments with each other.

However, if a representative of an individual entrepreneur or a legal entity (employee, trustee) came to pay the counterparty in cash, he must issue them a cash receipt upon receipt of funds as payment for goods or services.

1. Business entities that exercise the powers of state or municipal authorities activities for the provision of paid parking to citizens and organizations on public roads and on land owned by the authorities.

Actually, so far this is all a case of “forced” exemption from the use of online cash registers. Next, we will consider a “softer” exemption option, in which an economic entity is endowed with the right to choose whether to use an online cash register or not.

Let's start with those users for whom the law establishes an unlimited (valid until the law establishes otherwise) right to refuse to use CCP.

Who and what types of activities are exempted from online checkouts indefinitely

They can decide at their own discretion whether to use the online cash register or not (paragraphs 2, 2.1, 3, 5, 8, 12 of Article 2 of Law No. 54-FZ):

1. Individual entrepreneurs and legal entities that carry out the types of activities named in paragraph 2 of article 2 of the law.

In particular, these activities include:

• sale of newspapers and magazines in paper form (and related products, the list of which is determined by the law of the constituent entity of the Russian Federation);
• sale of tickets in the salon of public transport (but only until July 1, 2019, after - it will be necessary to use an online cash desk for this type of activity);
• provision of food for students of educational institutions;
• retail trade in the markets (if only it takes place outside the store, kiosk, tent), unless such trade is related to the sale non-food items according to the list reflected in the order of the Russian government dated April 14, 2017 No. 698-r;
• retail (in the open air, on trains, on planes) trade in goods that are not technically complex and require special conditions for storage and sale, as well as those that are not related to those goods that are subject to labeling;
• sale of ice cream, soft drinks (including kvass and milk from tanks);
• sale of vegetable oil in bottling, live fish, vegetables, fruits;
• sale of kerosene;
• reception from individuals glass containers, scrap materials (except for scrap metal);
• various household services;
• renting out their own residential premises (only individual entrepreneurs, legal entities must use CCP when carrying out this type of activity).

Important nuance: if an individual entrepreneur or legal entity sells excisable goods (for example, alcohol or tobacco products), then the preference in question cannot be used. The same - if the calculations are carried out in automatic mode(for example, through a vending machine, in which in this case an automatic online cash register should be built in).

Business entities that carry out the above activities, has the right not to issue to the buyer or client any documents confirming the purchase, instead of a cash receipt. But still, it is useful to do this - consumer confidence will increase. An alternative document to a cash receipt can be the same sales receipt, BSO - as an option, printed using a receipt printer.

1. Individual entrepreneurs on the PSN, carrying out activities that are not related to those named in subparagraphs 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56, 63 of paragraph 2 articles 346.43 of the Tax Code of the Russian Federation- LINK .

It should be noted that among those activities where there is an indefinite exemption from CCPs, such large segments as retail trade and public catering are not included. There, in the general case, an online cash register should be used.

Individual entrepreneurs on PSN, who may refuse to use online cash registers, in turn, need to issue clients with a document that is an alternative to a CCP check. This document must have the details specified in paragraphs 4-12 of paragraph 1 of Article 4.7 of Law No. 54-FZ.

Namely:

• the name of the document, its serial number from the beginning of the cashier's shift;
• date, time, place of receipt of funds from the buyer or client;
• the name of the economic entity (or full name of the individual entrepreneur), TIN;
• the tax regime that the company applies;
• information about the content of the payment transaction (income, expense);
• a list of goods or services for which the buyer or client pays;
• the price for the selected goods or services with VAT (or with the allocation of those goods that are sold without VAT) - the final price, taking into account discounts and markups;
• information about the method of receiving payment - in cash or through acquiring (with a breakdown of the amounts accepted by each of the methods);
• Name and position of the person who accepted the payment.

The document replacing the cash receipt must be signed by the seller.

From a technical point of view, the document in question can be generated in any way convenient for the seller - on a receipt printer, computer, or even manually.

The IP document in question on the PSN must be issued to the client or buyer without waiting for a request from him.

1. Individual entrepreneurs and legal entities that operate in hard-to-reach areas.

What kind of areas these are, in each region, the authorities themselves determine and publish the relevant regulations(more details about this can be found in). These areas do not include:

• cities;
• district centers (unless they are the only settlements in their municipality);

At the same time, it is necessary to take into account the same rule as in the case of “exclusive” activities above - preference is not available when selling excisable goods or using automatic devices.

As in the case of the exemption from the use of CCP entrepreneurs on a "patent", those firms that operate in hard-to-reach areas are required to issue customers and buyers with a document that is an alternative to an online cashier's check.

In the scenario under consideration, this document a number of special requirements are established in terms of the procedure for issuing and accounting. These requirements are determined by the Decree of the Government of Russia dated March 15, 2017 No. 296.

Note that “hard-to-reach” firms have the right to issue an alternative document to a CCP check only if the client or buyer asks for it.

1. Pharmacies operating as legal entities located in feldsher and obstetric stations in rural areas (and separate units of medical institutions located in rural areas).

Note that in the scenario under consideration, it is also necessary to use an online cash register when using vending machines or selling excisable goods.

There are no requirements for the use of documents alternative to cash receipts for pharmacists and rural hospitals.

1. Religious organizations.

There are no requirements for the use of alternatives to cash receipts for such organizations.

1. State, municipal, owned by the Russian Academy of Sciences (and other academies, institutes, educational institutions) libraries - when providing paid services as part of the main activity.

At the same time, the list of such services should be established by the Government of Russia.

The list of cases when you can not use the online cash desk is listed in the table (the table does not indicate the situations when a temporary exemption is valid):

In what cases it is possible not to use cash registers	Base
Sale of newspapers, magazines on paper and related products* Exempted from CCP: - sale of newspapers and magazines on paper - regardless of the place of sale; - related products - in newspaper and magazine kiosks. General condition for exemption from CCP - the share of newspapers and magazines in sales is more than 50% of the turnover and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. In addition, trade revenue from the sale of newspapers and magazines must be accounted for separately from related products. The place of sale of newspapers, magazines on paper does not matter	paragraph 2 of clause 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ; Ministry of Finance letters dated December 17, 2018 No. 03-01-15/91868, dated 02.08.2018 No. 03-01-15/54568, dated 25.07.2018 No. 03-01-15/52308
Sale of securities*	paragraph 3 of clause 2 of article 2 of the Law of 05.22.2003 No. 54-FZ
Sale by driver or conductor in the cabin vehicle travel documents (tickets) and coupons for travel to public transport*	paragraph 4 of clause 2 of Article 2 of the Law of 05.22.2003 No. 54-FZ; paragraph 2 of Article 4 of the Law of July 3, 2018 No. 192-FZ
Providing meals to students and employees of educational organizations during training sessions* Only if these organizations work on common basic educational programs. That is, organizations of preschool education and primary, basic and secondary general education	paragraph 5 of clause 2 of article 2 of the Law of 05/22/2003 No. 54-FZ; part 3 of article 12 of the Law of December 29, 2012 No. 273-FZ
Trade in retail markets, fairs and exhibitions or other places designated for trade* In addition to trade in shops, pavilions, kiosks, tents, car shops, auto shops, vans, containers and other similar trading places, ensuring the display and safety of the goods. CCPs will have to be used when selling non-food products from open stalls inside covered market premises according to the List, which was approved by Government Decree No. 698-r dated April 14, 2017.	paragraph 6 of clause 2 of article 2 of the Law of 05.22.2003 No. 54-FZ
Random trade outside the stationary trading network* In addition to technically complex goods and products requiring certain storage and sale conditions, as well as goods subject to mandatory labeling with identification tools. Including trade in train cars and on board aircraft	paragraph 7 of paragraph 2 of Article 2 of the Law of 05.22.2003 No. 54-FZ
Sales in kiosks of ice cream, soft drinks*, milk and bottled drinking water. Exempted from CCP including sale of drinking water in bottling through vending machines, including in seller's containers	paragraph 8 of clause 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ; letter of the Federal Tax Service dated 05.09.2018 No. ED-4-20/17285
Sale of kvass, milk, vegetable oil, live fish, kerosene from tankers*	paragraph 9 of paragraph 2 of article 2 of the Law of 05.22.2003 No. 54-FZ
Seasonal trade in vegetables, including potatoes, fruits and gourds*	paragraph 9 of paragraph 2 of article 2 of the Law of 05.22.2003 No. 54-FZ; letter of the Ministry of Finance dated 09.08.2018 No. 03-01-15/56516
Reception of glassware and salvage* Excluding scrap metal, precious metals and stones	paragraph 10 of clause 2 of Article 2 of the Law of 05/22/2003 No. 54-FZ
Shoe repair and dyeing*	paragraph 11 of clause 2 of article 2 of the Law of 05.22.2003 No. 54-FZ
Manufacture and repair of metal haberdashery and keys*	paragraph 12 of clause 2 of article 2 of the Law of 05.22.2003 No. 54-FZ
Supervising and caring for children, the sick, the elderly and the disabled*	paragraph 13 of clause 2 of article 2 of the Law of 05.22.2003 No. 54-FZ
Realization by the manufacturer of products of folk art crafts*	paragraph 14 of paragraph 2 of Article 2 of the Law of 05.22.2003 No. 54-FZ
Garden plowing and firewood cutting*	paragraph 15 of clause 2 of Article 2 of the Law of 05.22.2003 No. 54-FZ
Porter services at railway stations, bus stations, air terminals, airports, sea and river ports*	paragraph 16 of clause 2 of article 2 of the Law of 05.22.2003 No. 54-FZ
Leasing (renting) of residential premises by an individual entrepreneur that belongs to him by right of ownership *	paragraph 17 of clause 2 of Article 2 of the Law of 05/22/2003 No. 54-FZ
Parking payment machines, if they transfer the collected funds in full to the budget	paragraph 10 of Article 2 of the Law of May 22, 2003 No. 54-FZ
Libraries and educational organizations, which provide additional paid services in librarianship. The list of paid services is approved by the Government	paragraph 12 of Article 2 of the Law of May 22, 2003 No. 54-FZ
Any activity in remote or hard-to-reach areas that are included in the list approved at the regional level* CCP may not be applied, including in the administrative centers of municipal districts, which are the only settlement of the municipal district, if they are classified as hard-to-reach areas Excluding activities: in cities, district centers, urban-type settlements; organizations that in rural settlements sell at retail alcoholic products(except beer and beer drinks, cider, poiret, mead). This exception does not apply to peasant (farm) holdings. At the same time, at the request of the buyer, it is necessary to issue a document that confirms the fact of settlements	paragraph 3 of Article 2 of the Law of May 22, 2003 No. 54-FZ; paragraph 2 of clause 6 of article 16 of the Law of November 22, 1995 No. 171-FZ
Sale of medicines in rural settlements through*: Pharmacy organizations located in feldsher and feldsher-obstetric stations; Separate subdivisions of medical organizations licensed for pharmaceutical activities. Such units may include: outpatient clinics, feldsher and feldsher-obstetric stations, centers (departments) of general medical (family) practice. Provided that there are no pharmacies in the area	paragraph 5 of Article 2 of the Law of May 22, 2003 No. 54-FZ
When rendering services for conducting religious rites and ceremonies, as well as when selling objects of religious worship and religious literature in religious buildings and structures and in territories related to them, in other places provided to religious organizations for these purposes, in institutions and at enterprises of religious organizations	paragraph 6 of Article 2 of the Law of May 22, 2003 No. 54-FZ
When making non-cash settlements between organizations and (or) individual entrepreneurs, with the exception of settlements carried out by them using an electronic means of payment with its presentation.	paragraph 9 of Article 2 of the Law of May 22, 2003 No. 54-FZ
Trading using vending machines (vending), but on the condition that trading is carried out through mechanical vending machines that are not connected to the power supply and accept only coins of the Bank of Russia	clause 1.1 of article 2 of the Law of 05.22.2003 No. 54-FZ
The activity of an individual entrepreneur on a patent, if, at the request of the buyer, a document is issued confirming the calculation: – repair and tailoring of clothing, fur and leather products, hats and products from textile haberdashery; – repair, tailoring and knitting of knitwear; – repair, cleaning, coloring and tailoring of footwear; – dry cleaning, dyeing and laundry services; – production and repair of metal haberdashery, keys, license plates, street signs; – furniture repair; – services of a photo studio, photo and film laboratories; - repair of housing and other buildings; – services for the production of installation, electrical installation, sanitary and welding work; – services for glazing balconies and loggias, cutting glass and mirrors, artistic processing of glass; – services for training the population in courses and tutoring; - leasing (hiring) of residential and non-residential premises, summer cottages, land plots owned by an individual entrepreneur on the basis of ownership; – production of products of folk art crafts; – other production services; – production and restoration of carpets and rugs; – repair of jewelry, bijouterie; – chasing and engraving of jewelry; – monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD; – re-recording of musical and literary works on magnetic tape, CD; - residential cleaning and maintenance services household; – residential interior design and decoration services; – services of paid toilets; – services of cooks for cooking dishes at home; - services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packaging and transportation); - services related to the maintenance of agricultural production (mechanized, agrochemical, reclamation, transport work); – green farming and decorative floriculture services; - private detective services provided by a licensed person; – excursion services; - ceremonial services; – funeral services; – services of street patrols, security guards, watchmen and watchmen; - services for slaughter, transportation, distillation, grazing; – production of leather and leather products; – collection and harvesting of food forest resources, non-timber forest resources and medicinal plants; – drying, processing and preservation of fruits and vegetables; – production of fruit and berry planting materials, growing seedlings of vegetable crops and grass seeds; – production of bakery and flour confectionery; – forestry and other forestry activities; – activities of translation and interpretation; – collection, processing and disposal of waste, as well as processing of secondary raw materials; – cutting, processing and finishing of stone for monuments; – provision of services (performance of works) for the development of computer programs and databases (software and information products computer science), their adaptations and modifications	paragraph 2.1 of article 2 of the Law of 05.22.2003 No. 54-FZ
Sole proprietors who pay tax on professional income. Such entrepreneurs generate checks through the application "My tax"	Art. 3, 14 and 16 of the Law of November 27, 2018 No. 422-FZ; Art. 4, part 2, art. 7 of the Law of November 27, 2018 No. 425-FZ
Retail sale of shoe covers, including through vending machines	Subparagraph "a" of paragraph 2 of Art. 1 of the Law of 06.06.2019 No. 129-FZ
Associations of real estate owners, including associations of homeowners, horticultural and horticultural non-profit partnerships Housing, housing construction cooperatives and other specialized consumer cooperatives. Non-cash payments are exempt from CCP, except for payments with the presentation of a card for: – rendered services to its members within the framework of statutory activities; - housing and utilities provided to its members
Educational organizations Non-cash payments are exempt from CCP, except for payments with the presentation of a card for educational services	Subparagraph "c" of paragraph 2 of Art. 1 of the Law of 06.06.2019 No. 129-FZ
Physical culture and sports organizations Non-cash payments are exempt from CCP, except for payments with the presentation of a card for services in the field of physical culture and sports	Subparagraph "c" of paragraph 2 of Art. 1 of the Law of 06.06.2019 No. 129-FZ
Houses and palaces of culture Houses of Folk Art Clubs, cultural development centers Ethnocultural centers Cultural and leisure centers houses of folklore Non-cash payments are exempt from cash registers, with the exception of payments with the presentation of a card for services to the population in the field of culture	Subparagraph "c" of paragraph 2 of Art. 1 of the Law of 06.06.2019 No. 129-FZ
* With the exception of organizations and individual entrepreneurs who use an automatic device (payment terminal) for settlements, and also trade in excisable goods. This follows from paragraph 8 of Article 2 of the Law of May 22, 2003 No. 54-FZ.

Who is exempt from online checkout until 2019

Temporarily exempted from the use of online cash desks - until July 1, 2019, the following business entities:

1. Individual entrepreneurs on PSN and UTII, legal entities on UTII, who, having employees in the state, carry out activities not related to retail and catering- here sellers and restaurateurs are again "in flight").
2. Individual entrepreneurs on PSN and UTII who, without employees, carry out any activities permitted under the relevant tax regimes(including in retail and catering - there is a loophole here, but the business owner will have to rely on his own strength).

A complete list of permitted activities in which you can not use online cash desks in both cases is given in paragraph 7.1 of Article 7 of Law No. 290-FZ of 07/03/2016 - LINK.

1. Individual entrepreneurs and legal entities providing services, having employees, in any field of activity, except for catering(with any system of taxation - if not on a special regime, then on DOS, USN, ESHN).

1. Individual entrepreneurs and legal entities performing work and providing services to the population without employees - in any field of activity(and regardless of the applicable tax regime).

It should be borne in mind that a legal entity without employees in practice will most likely not be able to function, since at least a director must be appointed for a business company to enter into legal relations. Even if he doesn't have employment contract(that is, if the director is the founder himself), then he, nevertheless, can be considered as an employee - since he will be considered an insured person in the pension, social and medical insurance system.

The specified categories of business entities providing services are required to issue strict reporting forms to customers instead of online cash register receipts - in the manner determined by Decree of the Government of Russia dated 06.05.2008 No. 359.

1. Individual entrepreneurs and legal entities that, without having employees, conduct sales through vending machines.

There are no requirements for the issuance of documents alternative to checks.

Postponement of application of CCP until July 1, 2021 for individual entrepreneurs without employees

Federal Law 129-FZ dated 06/06/2019 On Amendments to the Federal Law "On the Use of Cash Registers in Making Settlements in the Russian Federation" gives exemption from the use of online cash desks until July 1, 2021 for individual entrepreneurs without employees when selling goods own production, performance of work, provision of services. Comments on this topic are given in.

Summary

Business entities may be exempted from the use of cash registers:

1. On an ongoing basis.

The list of such firms is defined in paragraphs 2, 3, 5, 6 of Article 2 of Law No. 54-FZ.

1. Temporarily.

The list of such firms is established in the provisions of Article 7 of Law No. 290-FZ.

Now the period until which the exemption from CCP under Law No. 290-FZ is valid is July 1, 2019. But its extension is not ruled out - if the appropriate federal law is adopted.

Separately, it is worth highlighting business entities that the law does not just exempt from the use of cash registers - it directly orders them not to use online cash registers.

By analyzing the offers from the payment aggregator, you can understand what is more suitable for online stores.

All models of cash registers permitted for use in the relevant register of the Federal Tax Service.

What models of cash registers and inventory software are offered in the My Business online accounting service.

Video - who can not use the online cash register:

Note, Since July 15, 2016, the law on online cash registers (FZ No. 290 of July 3, 2016) came into force, according to which most companies and individual entrepreneurs must switch to new cash registers from 2017.

It is possible to register a cash register without the online transfer function, according to the rules specified in this article, only until February 1, 2017 (with the right to work at such a cash register until July 1, 2017).

From February 1 to July 1, 2017, only an online cash register can be registered. During the specified period, LLCs and individual entrepreneurs must switch to new devices. At the same time, re-registration (deregistration) of old cash registers is allowed.

Do I need a cash register for IP and LLC

The use of a cash register in business activities is regulated by the rules Federal Law of May 22, 2003 No. 54 - FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards".

In accordance with Federal Law No. 54 dated 05/22/2003, IP and LLC that carry out settlements in cash in cash or accepting bank cards are required to use cash registers (CRE).

However, there are a number of exceptions that allow some individual entrepreneurs and organizations to conduct business without the use of a cash register:

According to the results of the experiment, the "experimental" really did not have time to feel anything useful or negative from this undertaking, in turn, the "experimenters" made the decision that our country was ready for such a practice, they made quite quickly.

Thus, from April 2016, businessmen could voluntarily start registering cash registers with the tax authorities with the online data transfer function. It is mandatory to make the transition to modern cash desks before July 1, 2017.

note that this reform did not bypass those entrepreneurs who are currently exempt from the use of a cash register (payers of PSN and UTII). They are also required to apply online cash registers without fail. This will happen on July 1, 2018.

Penalties for violations of the use of the cash register

Supervision over the correct use of cash registers is carried out by employees of the Federal Tax Service, who also have the right to issue fines.

Non-use of CCP:

• For officials - from 25% to 50% of the purchase amount, but not less than 10,000 rubles.
• For legal entities - from 75% to 100% of the purchase amount, but not less than 30,000 rubles.

Repeated non-use of CCP:

• For officials - disqualification from 1 to 2 years;
• For individual entrepreneurs and companies - suspension of activities for up to 90 days.

Reporting on CCP and cash discipline

In the process of using the cash register, it is necessary to draw up the following documents:

1. Act on the translation of readings and registration of meters ( form KM-1) - is issued when a new cash register is put into operation, as well as in situations when cash register meters have been reset to zero (when replacing fiscal memory or other repairs at the central heating station).
2. The act of taking meter readings ( form KM-2) - is issued during the repair of the cash register or when it is transferred for work to another organization.
3. Reimbursement letter ( form KM-3) - is issued upon the return of funds to customers on unused cash receipts (including erroneously punched checks).
4. Journal of the cashier-operator ( form KM-4) - is issued to record all operations on the cash register. Entries in the journal are made by the cashier based on the readings of the Z-reports. A separate magazine is started for each cash machine.
5. Magazine by uniform KM-5- issued in organizations that work without a cashier-operator (in cases of installing cash registers on store shelves or for the work of a waiter).
6. Help report of the cashier-operator ( form KM-6) - is issued by the cashier on the basis of the Z-report every working day (shift). It reflects the readings of KKM meters and revenue per day. The cashier submits the report together with the proceeds according to the receipt cash order to the head of the organization. AT small organizations the cashier hands over the money directly to the collector of the bank.
7. Information about the readings of KKM counters ( form KM-7) - is used to compile a consolidated report on the readings of KKM meters and earnings for the working day (is an annex to the certificate-report of the cashier-operator).
8. Technician call log ( form KM-8) - is conducted by a CTO specialist who makes records of the work performed. The journal is kept by the head of the organization.