The cash register perfectly copes with the function of accounting for cash deposited by the buyer or transactions using payment cards. For large enterprises there is no alternative. However, for individual entrepreneurs, who sometimes have not very impressive turnover and income, the purchase and further maintenance of rather expensive equipment, multiplied by the need to maintain special cash documents, can be an overwhelming burden. This article will talk about in which cases the cash register is not needed, the specifics of using it on the simplified tax system, changes in the rules for using the IP cash desk in 2018, as well as new requirements for such devices.
Changes in the rules for the use of IP cash desk
In 2018, for many individual entrepreneurs, there is a deadline for the introduction of online cash desks designed to make tax evasion more difficult. Companies operating under the simplified and general taxation system have already tested the novelty. The next in line are payers of the single tax on imputed income, enterprises providing services to the population and patent holders. All of them, except for the exceptional cases listed below, must migrate to the new system no later than July 1, 2018.
New requirements for cash registers
New cash registers should have the following features:
- the ability to generate fiscal documents and transfer them to the tax office through a fiscal data operator;
- save information on a fiscal drive;
- print new checks. New-style technology cannot work without a permanent Internet connection.
When is the checkout not needed?
All the nuances of the use of cash registers are regulated by Law N 54-FZ “On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means of payment.” There are only three factors that have a serious impact on the need to use a cash register. This is the field of activity and the taxation system chosen by the individual entrepreneur, and we are also talking about cash or cashless payments.
When it comes to cash payments, then an individual entrepreneur has the right to work without cash equipment if:
- An individual entrepreneur is a single tax payer on imputed income (except for those working in the field of trade and catering);
- uses strict reporting forms instead of checks;
- the scope of activity of the individual entrepreneur is included in the list for which it is allowed to conduct activities without a cash register in accordance with the current legislation;
- the enterprise operates in remote and hard-to-reach places (approved by the regional administration);
An individual entrepreneur is not obliged to use cash equipment if his company is engaged in:
- Selling ice cream at a kiosk.
- Retail trade of products in tanks.
- Retail trade in the territory of educational institutions.
- Retail trade in magazines and newspapers, provided that the revenue for these products is more than 50% of the total.
- Work at non-stationary outlets.
The specifics of using the cash register on the simplified tax system
Entrepreneurs using the simplified taxation system must use cash registers on a general basis. The following cases are exceptions:
- the enterprise operates in remote and hard-to-reach places;
- all settlements of the enterprise go through the current account, the use of cash is excluded;
- the type of activity of the individual entrepreneur requires the mandatory issuance of strict reporting forms;
- IP accepts various types of raw materials for disposal;
- provides medical services to the population in the village.
Conclusion
There are exceptions that allow an individual entrepreneur to work without a CCP, however, in all disputable situations, it is advisable to create a written request to the Federal Tax Service Inspectorate. The response received from them will help to prove their case in case of claims.