All organizations and individual entrepreneurs selling retail for cash are required to use cash register equipment. According to Law No. 54-FZ of May 22, 2003, any cash register machine (CCM) is subject to mandatory registration with the territorial body of the Federal Tax Service. Responsibility for violating this norm is borne by: legal entities and individual entrepreneurs in the form of a fine of 30–40 thousand rubles, as well as directly by the head of the organization in the range of 3–4 thousand.
You need to understand that a cash register is not just a machine that knocks out receipts. KKM also maintains fiscal accounting, and the entire cash discipline of trading enterprises is completely regulated, starting from the moment of purchase of equipment. This is where the process of registering a cash register machine begins for an entrepreneur.
What are the consequences of violating the new rules?
Failure to comply with regulations regarding handling cash and electronic funds will result in administrative penalties. Article 15.1 of the Code of Administrative Offenses of the Russian Federation provides for fines in the amount (in Russian rubles):
- responsible specialists – 4000 – 5000;
- organizations - 40,000 - 50,000.
The Supreme Court of Russia spoke about certain aspects of the application of the norm in the third and fourth reviews for 2021. Municipal control bodies have been granted the right to draw up protocols on the commission of offenses. The highest authority clarified the procedure for classifying settlement participants as paying agents.
Severe penalties threaten merchants if they evade registering a cash register, or if they ignore the requirements for issuing a check. In such situations, the provisions of Art. 14.5 Code of Administrative Offenses of the Russian Federation. The supervisory authority has the right to make a corresponding decision within 12 months from the date of the commission of the offense.
| Item no. | Composition of the violation | Sanctions | Note |
| 1. | Failure to use CCP in accordance with current rules | Administrative fine (in rubles):
| A repeated offense, or accepting proceeds without a cash register of 1,000,000 rubles or more will result in the disqualification of the entrepreneur for 1 to 2 years. For organizations, a violation will result in a suspension of work for 90 days |
| 2. | Use of cash registers that do not meet approved standards | Warning or fine (in rubles):
| The fourth paragraph of Article 14.5 of the Code of Administrative Offenses applies to cases of working with outdated models of cash register equipment |
| 3. | Evading the issuance of an electronic or paper check | Warning or fine (in rubles):
| The norm is applicable to settlements with the preparation of strict reporting forms |
| 4. | Hiding information about cash transactions and ignoring requests from the tax authority | Warning or fine (in rubles):
| Sanctions are imposed upon refusal to execute a request, or upon delay in sending documents |
Article 14.5 of the Code of Administrative Offenses of the Russian Federation provides for the possibility of releasing a violator from administrative sanctions. The condition is to voluntarily inform the supervisory authority about the offense with the transmission of complete and reliable information. The clause does not relieve you from fulfilling the obligation.
Complex automation or autonomous cash register
The reform of the payment system has raised many questions for business representatives. In addition to offers to purchase online cash registers, full trade automation services have appeared on the market. It was proposed to turn the transition period into a new stage of the company's development. Creating a well-functioning mechanism allows you to:
- promptly receive reports on customer debts and advances received;
- analyze the effectiveness of various advertising methods;
- plan trading activities;
- study the details of cash transactions for a day, week, month or other period;
- control all cash flows in the organization;
- significantly simplify accounting and tax accounting;
- eliminate the risk of errors in primary reporting;
- exchange data with users of the global network via secure channels;
- quickly generate documentation for audits, inventories, and audits;
- create a convenient client base.
Complex automation consists of creating a local network of devices and installing special software. The solution is relevant for chain stores, large companies, firms with a large assortment, wholesalers with numerous warehouses, and manufacturing enterprises. The range of application of developments is constantly expanding.
Purchasing an autonomous cash register will save the entrepreneur money. However, for successful development and reaching a new level, structural changes will be required. Interest in complex automation is fueled by the policies of the Russian Ministry of Finance and the Tax Service. Departments insist on a gradual transition of business to progressive formats.
Who can work without a cash register?
- You are an individual entrepreneur and rent out your apartment.
- You repair shoes.
- Making keys.
- Trade at markets and fairs.
- You sell from trays, carts, baskets.
- You sell newspapers and magazines through kiosks.
- You sell ice cream, drinks and drinking water through kiosks.
- If you work in hard-to-reach areas, their list is established by local laws.
- Trade through mechanical machines that do not have a battery or power supply and only accept metal coins. For example, a machine with shoe covers, toys, chewing gum.
- Are you engaged in another business from Art. 2 54-FZ.
How to register a cash register with the Federal Tax Service
If the owner still wants to register the cash register through the federal tax office, then this is also possible. To do this, you must submit an application in two copies. The second copy remains with the owner. The cash register registration number that the entrepreneur receives will be valid until the cash register is deregistered. Even when purchasing a device from a third party, the number remains the same as that which was issued before the purchase. Therefore, it is important to save documents for cash register equipment. A separate application must be submitted for each device.
It is necessary to register a cash register with a passport of the cash register equipment, as well as with a document confirming the authority of the businessman as the head of the organization.
The CCP registration code is issued to the owner the next day after submitting the application.
If previously, according to the law, an entrepreneur had to register a cash register at his place of residence, that is, go to the branch according to the owner’s registration, now registration of the device is possible at any branch of the federal service. The processing time for a cash register is 5 working days. If the deadline has expired and the card is still not issued to the owner, then the Federal Tax Service is obliged to issue a document confirming the registration of the cash register. On the day appointed by the employees, the entrepreneur will need to bring a cash register to fiscalize the equipment.
This procedure has not changed since the law was issued, but it is worth remembering the possibility of registering a cash register online and thereby saving money, time and nerves.
Coming Changes
In conclusion, we will briefly talk about the planned regulatory changes.
1. In letter dated January 25, 2018 No. 03-01-15/4026, the Russian Ministry of Finance announced a bill to clarify the concept of “calculation” for the purposes of using cash registers (draft No. 344028-7, adopted in the first reading on February 21, 2018). In this project, the concept of settlements is complemented by the offset of prepayments or advances, as well as the provision and repayment of loans to pay for goods, work, and services. For such operations it will also be necessary to use CCT.
2. The Federal Tax Service of Russia is preparing an order to adjust the application forms used for registration (re-registration) of a cash register and its deregistration. For example, information from the report on the closure of the fiscal drive is added to the application for deregistration of a cash register. Now the public discussions and independent anti-corruption examination have been completed, we believe that we can expect the signing of the order and its submission to the Ministry of Justice for registration in the near future.
Cash Register Laws
The basic law is 54-FZ of May 22, 2003, with major amendments in 2017-2021.
Additionally:
- orders and information letters of the Ministry of Finance of the Russian Federation;
- orders and registers of the Federal Tax Service of the Russian Federation;
- regional government lists;
- judicial practice (“My Arbitrator” and “Justice”)
- regulatory and documents of federal departments (State portal of legal information)
Since with the introduction of online cash registers, entrepreneurs have a need to process clients’ personal information, they should also adhere to the law on personal data (152-FZ of July 27, 2006).
Who is required to use cash register equipment?
Persons who carry out only non-cash payments with commercial entities have the right to refuse to purchase a cash register.
You need to register a cash register in the following cases:
- cash payments with individuals, firms and entrepreneurs;
- receiving money from clients to electronic wallets, including through the Yandex.Money and QIWI systems (Part 5, Article 1.2 of Law 54-FZ);
- receipt of payment for products, services or goods from ordinary citizens to an account through an online bank (letter of the Ministry of Finance of the Russian Federation No. 03-01-15/11618 dated 03/01/2017).
The reform involves a gradual transition of existing companies to the use of modern devices. Online checkouts have already become mandatory for most businesses. Some groups of turnover participants received a deferment. These included PSN payers.
| Item no. | Criterion | Conditions for exemption from the use of CCP | Note |
| 1. | Status | Credit institutions may abandon cash register equipment when processing payments using electronic systems and automatic devices. It is legal to refuse CCT from rural pharmacies that have received a pharmaceutical license. The condition is the location of the organization on the basis of a medical center | clause 1 and clause 5 of Art. 2 laws 54-FZ |
| 2. | Specifics of commercial activity | The sale of periodicals, securities, travel documents in public transport, and food products in educational institutions does not involve the use of cash registers. The rules for exemption from duty apply to fair traders, with the exception of persons from the government list No. 698r dated April 14, 2017. Distributors of food and non-food products, sellers of ice cream and bottled soft drinks can refer to the exception. There is no requirement to issue cash receipts when providing household services (chopping wood, shoe repair, accepting glass containers, caring for disabled citizens). The exemption applies to trade from tank trucks and the sale of vegetables in bulk. A cash register is not needed when entrepreneurs rent out their own real estate properties. A simplified regime is provided for the provision of religious services, the sale of relevant paraphernalia and literature | clause 2 and clause 6 of Art. 2 laws 54-FZ |
| 3. | Location | Carrying out activities in remote areas that do not have constant access to the global network allows you to refuse to register online cash registers. However, you will still have to issue checks to customers. For this purpose, it is prescribed to use special forms. The list of zones is approved by the regions | clause 3 art. 2 laws 54-FZ |
The obligation to issue cash receipts is often influenced by the nature of the payments. In letter No. 03-01-15/87058 dated December 26, 2017, the Russian Ministry of Finance deviated from the principles of total control. The agency recognized the legality of refusing cash registers when processing loan repayment operations. In addition, clause 9 of Article 2 of Law 54-FZ exempts from the need to issue a check when making payments between companies and entrepreneurs by electronic means. Let us remind you that the regulations include digital wallets in registered payment systems.
According to the letter of the Federal Tax Service of the Russian Federation No. ED-4-20 / [email protected] dated December 20, 2017, in cases of massive network failure, liability for failure to use the cash register does not occur. The rule applies to sellers of alcoholic beverages. After troubleshooting, you are instructed to generate checks for the entire amount of unaccounted revenue.
Rules for working with cash registers
The procedure for processing transactions with cash, cards and electronic means of payment is established by the Central Bank of Russia. The regulator has determined the requirements for accepting payments, spending proceeds, and storing cash. The main regulations are Directives No. 3210-U dated March 11, 2014 and No. 4416-U dated June 19, 2017. The situation of entrepreneurs and legal entities is not the same.
| Cash discipline requirement | Organizations | IP |
| Cash limit | Must be established by internal order | Not required |
| Transferring excess cash to the bank | Mandatory, with the exception of days of payment of wages, personnel incentives or provision of support measures | All proceeds go to the full disposal of the entrepreneur |
| Carrying out operations | Manager, cashiers, accountants authorized by the relevant order | Entrepreneur and responsible employees |
| Registration of orders | The use of electronic expenditure and receipt documents is permitted if there is an electronic signature. It is allowed to combine traditional paper and progressive digital options. You can draw up primary reporting using fiscal data | |
| Accounting for receipts in registers | All payments and returns are recorded in the cash book. Cash flows between accounting employees are subject to reflection. | If income and expenses are recorded according to the rules of the tax system, a cash book is not required |
| Acceptance of proceeds from employees | A receipt order is issued and a receipt is issued | |
| Cash withdrawal | An expense cash order is drawn up | |
| Calculations with accountable persons | The basis for issuing money is the order of the head of the company or entrepreneur. The instructions are given in writing. It is not necessary to take an application from the employee, and the lack of a report on previous advances is not considered an obstacle to | |
The Central Bank of the Russian Federation has established a rule according to which not only the operator but also the chief accountant must sign cash documents. The flourish of a manager or entrepreneur is needed only when working directly with cash register systems. Clause 4.4. The instructions oblige payment participants to provide cashiers with special stamps. This requirement conflicts with the rules on freedom of use of seals. Experts recommend following the instructions to avoid disputes with the tax office.
An important rule of working with CCP is efficiency. A cashier's check must be completed and issued at the time of receipt of funds. In this case, you will need to comply with the conditions of Art. 4.7 of Law 54-FZ. The norm establishes the required details:
- document name, number and date;
- exact time, address of the transaction (company address or website);
- name and TIN of the seller;
- tax regime;
- calculation sign;
- designation of products, services, works;
- cost of a unit of goods indicating discounts, markups, VAT;
- the amount of payment received, including VAT, bonus, markup;
- calculation form showing the amount;
- position, surname of the cashier, if the funds were not received through an automatic device;
- unique registration code of the cash register;
- serial number of the fiscal drive;
- fiscal sign;
- state website to verify the authenticity of a document;
- email or phone number of the recipient of the digital check;
- sender's virtual mailbox address;
- number assigned to the fiscal document;
- shift code;
- message sign (when storing information in a storage device or transmitting it to the OFD).
Lawyers recommend that online store owners supplement application forms with special columns. It is better to request data for sending a check at the stage of completing the transaction. Otherwise, there may be problems with sending the document and the risk of administrative liability.
Step-by-step instructions for registering an online cash register at the tax office
Previously, registering an online cash register took several steps:
- An agreement was signed with the technical service center.
- The necessary documents were collected and notarized.
- The documents were submitted to the federal tax service inspectorate.
- The Federal Tax Service carried out inspection and fiscalization of the device.
- The entrepreneur was issued a KKM registration certificate.
Now the order has been simplified down to one point. All you need to do is sign an agreement with the OFD online and receive a registration number for the cash register.
If previously it was necessary to go through all five points, while spending time and money on paperwork, now a business owner can simply fill out an online form and register a cash register.
The first point has become optional, and you no longer need to interact with the central control center. The most important positive aspect of registering cash register transactions through the OFD is that everything happens remotely. It is no longer necessary to bring the device for technical inspection, and the registration process will generally take much less time.
If an entrepreneur opens an online cash register this year, then the following steps should be taken:
- Online application submission on the website nalog.ru. At the time of submitting the application, the owner receives a CCP registration number. To submit an application, you need to go to your personal account on the tax website.
- Modernizing a cash register with a fiscal function or purchasing one from the state register.
- The Federal Tax Service issues a registration card.
- The cash register itself is registered in your personal account.
After completing these four steps, the company receives an online cash register with a fiscal accumulation function. From this moment on, information about any transactions will be stored and transmitted to the tax authorities
The following instructions will help an entrepreneur determine the procedure for registering an online cash register with the tax office:
- User authorization in the taxpayer’s personal account. Registration requires installation of software components or an electronic signature. Without an electronic signature and a PC, it will not be possible to register a cash register online.
- Registration of the device itself after authorization of the entrepreneur. This operation can also be carried out by an authorized person if he has identification data.
- Your personal account on the tax website provides a section “My cash desks”, you need to click on it and go to the “Register cash register” section.
- When proceeding, you must click on “fill out application parameters manually.”
- The application must indicate: the address of the CCP installation, model and information about use. It is important to indicate the fiscal data operator, as this is a mandatory condition for registering an online cash register.
- The business owner signs the report. This occurs immediately after submitting the application and receiving the device registration number. The report must indicate the equipment number and owner's full name. The report can be sent either in paper OFD form or sent online through operators.
- After checking all the data, the cash register is registered and the equipment can already be used.
When entering data, it is important to remember that the federal address information system, which works together with the tax service, does not have all the addresses of retail outlets. Therefore, before sending a request to the Federal Tax Service, you need to make sure that the service has such data.
Online registration of the cash register with the tax office must be completed by generating a report. This is an extremely important step, since the tax service will look at the operation of the cash register based on the report. After receiving the registration number of the cash register and consent to register the fiscal equipment, the following data must be entered into the electronic form:
- Date the report was issued. This will be indicated on the receipt.
- Exact time.
- Number of the form received from the OFD.
- Fiscal sign.
