Do I need an online cash register on a patent for individual entrepreneurs: using a cash register on a PSN for individual entrepreneurs

Home • Blog • Online cash registers and 54-FZ • Cash register on patent in 2021

The cash register on the patent is used in accordance with Federal Law 54. But some categories of entrepreneurs received a deferment until 2021 and may not install an online cash register in 2021. Let's take a closer look at who needs CCP now, and who can use it later legally. We will also talk about what kind of apparatus is needed for a patent, what criteria it must meet, consider the main fines for violations, and give examples of cash registers broken down by type for each type of business.

Take the test “Find out what online cash register your business needs”

Who is required to use CCP and CRM when purchasing any patent?

The main characteristics of the production where it is necessary to install a cash register:

• there are subordinates;
• a businessman simply resells products, does not create them himself.

Some types of businesses will need to acquire software before the summer of 2021:

• hairdressers and cosmetologists;
• repair and maintenance of household appliances;
• computer and communications masters;
• maintenance and restoration of cars and motorcycles;
• transportation of people and goods;
• veterinary services;
• medicine and pharmacology, provided there is a license;
• retail trade;
• rental of any property;
• sports direction;
• public catering;
• milk - production and sales.

Other varieties have the right not to purchase equipment for now.

Where can you cut costs?

To support small businesses, tax incentives have been prepared. For example, for individual entrepreneurs on a patent, such benefits are available only in cases where the equipment was delivered before July 1, 2021.

The principles by which funds are provided:

• Up to 18 thousand rubles for each copy, but no more than the costs incurred by the owner of the establishment during installation. It is allowed to include here the amount of the fiscal registrar, implementation and training, software and related expenses.
• You can take into account the money spent on the contract.

Those who delayed the purchase are not entitled to this deduction.

How to run a company before purchasing a cash register?

Before the deadlines provided by law, cashiers of enterprises must issue standard documents to customers confirming payment for goods or services - checks, receipts or strict reporting forms.

This is a mandatory procedure, in case of violation of which a fine of 2,000 rubles is imposed on the organization for individual entrepreneurs, as well as officials.

An important nuance is that when installing a cash register, the details of standard payment documents must match the information on the receipt from the online machine.

Who has benefits this year?

To make it easier to understand who may not use calculation technology until the summer of 2021, we have prepared a table.

At the moment, by the end of 2021, all individual entrepreneurs must have the necessary things. Whether there will be additional extensions may change due to changes in legislation.

Specifications

Weight, kg: 1.4; Power consumption, W: No more than 55; Number of fiscalizations, re-registrations: 25; Dimensions, Shr-Dl-Vs: 140 x 200 x 140; Print quality, dpi: 203; Diagnostic voltage, Volt: 24; Black color; Tape threading method: Simple tape threading. Drop and print technology; Auto-cutting resource, operations: 1 million; Additional interfaces: RS232 for connecting DP, connector for connecting DU; Consumables: Thermal paper width 80+0/-1 mm, 58+0/-1 mm, roll diameter up to 83 mm, 1 roll; Tape width, mm: 80, 58; Availability of printer auto-cutting: Guillotine type + Comb for manual separation of receipt; Print head resource, km: 100; Power supply: 24V; PC connection interface: Multi-interface RS232 + USB; Printing speed, mm/sec.: 200; Printing mechanism: CAPD347E-E Seiko Instruments (Japan); Number of characters per line: from 40 to 48 (with 80 mm paper), from 24 to 36 (with 58 mm paper); Printing method: Thermal printing;

Choose your solution

What to do with labeled products

It is worth figuring out whether a certain individual entrepreneur operating on the basis of a patent needs a cash register if you plan to sell items with markings.

You cannot work for PSN only if you intend to sell medicines or shoes, as well as fur clothing. Excise products remain prohibited.

For example, it is allowed to sell:

• textiles;
• food;
• cigarettes and beer;
• lumber, subject to recommendations for the size of the sales area;
• jewelry products;
• outerwear.

To select equipment that will help you work with marked products, contact Cleverence. Our specialists will highlight the tasks that the software should handle, select the right models and tell you how to use the new equipment. It is worth optimizing the enterprise so as not to waste a lot of time on routine tasks.

Will such a cash register be needed if the individual entrepreneur operates on the PNS?

With the PNS, you do not have to send declarations, and taxes are paid according to a pre-thought-out and defined algorithm. Only those entrepreneurs who are engaged in certain subtypes of activity have the right to use the patent system. What does this include:

• some types of retail trade;
• public catering;
• private courses;
• repair of shoes, furniture, equipment;
• tutors, nannies;
• carriers.

These types may not set up online cash registers and limit themselves to issuing customers a sales receipt or a document that can fully replace it.

How much will it cost

The cost of an online cash register consists of two types of costs: one-time and permanent. The first category includes the costs of purchasing equipment or upgrading an existing cash register. A new cash register that meets legal requirements costs from 20,000 rubles.

Upgrading means installing a module for Internet connection, a fiscal drive and a special electronic board. After these steps, the equipment will also need to be re-flashed. All these services cost an average of 25,000 rubles.

Fixed costs for an online cash register include payment for the Internet (about 1,000 rubles per month), office data services (about 3,000 rubles per year), and storage drive upgrades (about 8,000 rubles per year).

Thus, in the first year, the cost of CCP will be from 43,000 rubles, in the future - about 23,000 rubles per year. If the entrepreneur does not have an electronic signature, another 1,500-3,000 rubles will be added to the costs for its registration.

Important! In an online cash register, you need to change the drive annually, but there are also models designed for 36 months.

Will equipment be needed if there is no staff?

For most retail entrepreneurs on a patent, the use of cash registers and varieties of online cash registers remains a difficult issue if they operate without hired workers. This point became controversial, since initially they were obliged to use CCP, even if they did not use someone else’s work. But later, in June 2021, changes were adopted that delayed the IP. You may not install the equipment if:

• sell products of your production;
• personally provide services;
• do the work yourself.

The laws contain information that such companies will not even have to send customers forms related to strict reporting. But all this is only if the client is given a sales receipt or its equivalent, which contains all the necessary details.

As soon as such a businessman hires staff, he is recommended to acquire a cash register within 30 days and register it in accordance with all the rules. Without registration, people should also not be in the enterprise.

If the company’s activities are not related to the options listed above, then it needs to buy an online cash register, even if it has no employees.

Indefinite exemption from online cash registers

Even in the first editions of Law No. 54, in Article 2, a list of types of activities was presented, when engaged in which legal entities and individual entrepreneurs are exempt from using online cash registers indefinitely.

Not only the specifics of the activity, but also the characteristics of the location are taken into account. If work is carried out in a hard-to-reach area, defined as such by law and included in the appropriate list, businessmen are exempt from the mandatory transmission of OFD data online as operations are carried out. But they still use cash registers with fiscal drives.

Please note that downloading information from the FN OFD must be carried out at least once every 30 days. Otherwise, the cash register is blocked.

Penalties for lack of cash register

Working as an individual entrepreneur on a patent without a cash register (cash register) is only possible in the cases that we discussed above.

In all other situations, you will have to bear responsibility for failure to comply with the law. It all depends on what exactly is broken. What sanctions may there be:

• absence or refusal to use cash register equipment - from ¼ to ½ of the purchase amount, the release of which was made without equipment, but not less than 10,000 rubles;
• repeat offense of the above - suspension of work for up to 90 days;
• use of broken, unregistered, with violations of the cash register - 1,500-3,000 ₽;
• failure to issue a check to a client - 2,000 rubles or an administrative warning.

For legal entities, the sanctions are much higher. There is no point in arguing with inspectors; it will be quite difficult to prove your case even in court.

Requirements for the operation of online cash registers by law

Cash registers for PSN and other tax regimes do not differ from each other. Their work is subject to the same requirements prescribed in Federal Law-54. The choice of a specific model depends on the specifics of the business, financial capabilities and preferences of the businessman himself.

The requirements for cash registers are set out in Article 4 of the current law. The cash register must have a compartment in the case for installing a fiscal drive, without which the operation of the equipment is prohibited. FN performs the functions of storing, encrypting and protecting fiscal data. Its model, like the cash register itself, must be included in the appropriate state register.

A mandatory requirement is to provide access to the Internet via wireless modules (Wi-Fi, 2G, 3G) or an Ethernet interface. This is necessary for transmitting data online to the OFD, which the entrepreneur connects in advance. Information about the transaction performed is encrypted on the FN and transmitted to the fiscal data operator. After which the cash desk receives confirmation from the OFD about the accepted information. Upon request, the operator transmits information to the Federal Tax Service.

Let's sum it up

We looked at whether a cash register is needed for an individual entrepreneur with a patent in different areas of business, and we studied which labeled goods can and cannot be traded in this tax regime. We figured out whether the cash register and employees are connected, whether equipment will be needed, if there is a deferment and when it will end. It is important to implement all updates in the enterprise in a timely manner in order to move with the times and in accordance with the law. This will help avoid unnecessary sanctions and speed up development.

Number of impressions: 843

Special patents for those who switch to PSN from UTII

The authorities pretended to care about the former private income officers and came up with special patents for the periods from January 1 to March 31, 2021 for four types of activities - retail trade, catering, parking lots and car services. Those individual entrepreneurs who applied UTII for these types of activities in the 4th quarter of 2021 will be able to buy them.

The fact is that the law with amendments to the chapter on PSN was adopted very late and regional authorities simply may not have time to take into account its innovations in their laws. And in those regions where legislators do not have time to make amendments, temporary rules for the above four types of activities will apply.

A patent will be calculated based on potential annual income, calculated using the following formula:

BD x 12 months X FP x K1×15/6×0.5, where

BD - basic profitability;

FP - physical indicator (sq.m., number of employees, etc.);

K1 - deflator coefficient for UTII, established for 2021 (2.005);

15/6 - conversion factor for the tax rate of UTII and PSN;

0.5 is a reduction factor.

The basic profitability for calculating a patent is specified in the same law. For retail trade 1800 rub. per sq.m., for catering 1000 rub. per sq.m., for car rentals 50 rub. per sq.m., for car services 12,000 rub. per employee (including individual entrepreneurs).