Fines for online cash registers in 2021
The Code of Administrative Offenses provides for several types of sanctions for violating the procedure for working with online cash registers:
For failure to use cash register equipment This is the most common fine in current practice. It is established in Article 14.5 of the Code of Administrative Offences. The store will have to pay from 75 to 100 percent of the transaction amount, but not less than 30 thousand rubles.
The tax office will issue such a fine in two cases:
- If a company or entrepreneur continues to use an old-style cash register without a fiscal drive capable of storing information about all issued checks and transmitting it to the tax office.
- If the online cash register is registered with the Federal Tax Service, but for some reason the store does not issue receipts to customers.
If, after receiving a fine, an enterprise continues to ignore the requirements of the law, it faces administrative suspension of activities for up to 3 months.
For using cash register equipment in violation of the established procedure
In such cases, the company will face a warning or a fine of 5 to 10 thousand rubles.
For failure to issue checks to customers
By law, checks are sent to customers electronically or printed on paper. For violation of requirements, tax officials will issue a warning or a fine of up to 10 thousand rubles.
For violation of the procedure for exchanging information with tax authorities
Those who provide the necessary documents or respond to the tax authorities’ request after the deadline established by law face a warning or a fine of 5 to 10 thousand rubles.
What does the future hold for us?
While all the innovations are under discussion, it’s worth getting ready for some radical changes:
- The Ministry of Finance plans that 54-FZ and the corresponding norms of the Code of Administrative Offenses will disappear, and the regulation of work with cash registers will be spelled out in the Tax Code;
- Federal Tax Service inspectors will begin to check cash register operations in a new way: through monitoring (they will collect and systematize information on the use of online cash registers from various sources) and operational checks (i.e. at the place of business of entrepreneurs). Tax officials will also be able to bring representatives of the FSB with them and will conduct test purchases.
- They want to change the size of fines (we think, not less), and also add new sanctions.
Do not allow violations of online cash registers, because the size of the sanctions is such that they can simply bankrupt a small business. It is better to immediately organize the work as required by law. The MyWarehouse service will help you with this: trade, warehouse and CRM in the cloud. Everything you need in one system: sales, purchasing, warehouse, finance, customers and suppliers.
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Fines and sanctions for online cash registers in 2021
From January 1, 2021, Federal Law No. 54-FZ will cease to apply, and the rules for working with cash register equipment, which are set out in it, will be transferred to the Tax Code.
The fines will be changed
- For not using cash register equipment, you will now have to pay the entire amount of the check, but also not less than 30 thousand rubles.
- A fine of 5 thousand rubles will no longer be applied if a company uses cash register systems in violation of the established procedure or submits documents to the Federal Tax Service with delays.
Sanctions will be introduced for imaginary and feigned payments
Now they will be fined for registering imaginary or feigned payments.
Imaginary, according to the project, are operations that were registered only for appearance. And the purpose of feigned payments is to disguise other transactions.
In such cases, an individual entrepreneur will pay 50% of the check amount, but not less than 50 thousand rubles, and legal entities - not less than 100 thousand rubles.
They will monitor the accuracy of sales of labeled goods
Responsibility arises for failure to indicate the name of a labeled product on the receipt or for displaying data in a distorted form: the individual entrepreneur will pay 50 thousand for such an offense, and the company 100 thousand rubles.
No nomenclature on the check
Now this is the question of the day - how to enter the name of the goods on the receipt? This is mandatory from February 1, 2021 for individual entrepreneurs in special modes, who previously were not required to enter a specific name.
And here the fines are not small:
- for an official - up to 3,000 rubles,
- Individual entrepreneurs or organizations - up to 10,000 rubles.
The free Cash Desk MySklad application will help you set up your cash register so that the name is displayed correctly on the receipt. It not only supports the nomenclature in the check, but also other requirements of 54-FZ. Included is an accounting system for managing goods and prices. With its help, you can monitor product balances in real time.
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New ways to control your business
Strict methods of influence
Starting in 2021, in addition to the appearance of new fines and an increase in old ones, tax inspectors will receive broader powers.
It will be possible to apply additional penalties to violators:
- suspend transactions on a bank account,
- restrict access to the company’s website and social networks,
- suspend the activities of a stationary retail facility.
Measures will be applied to sellers who ignore the obligation to record payments through online cash registers.
Operational tax audits
This is a new type of activity; this has never happened before. Federal Tax Service employees will be able not only to carry out test purchases, but also to monitor the work of cashiers, control the recording of payments and accounting of the enterprise’s revenue.
Results
Failure to comply with the regulations for the use of cash register machines, including a blank check, is an offense that threatens to impose a fine on both the organization and its officials or individual entrepreneurs.
Try to prevent this from happening, and if a violation has occurred, try to convince the controllers that your actions were unintentional and that you want to avoid this in the future. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
What can replace a check?
A sales receipt can replace a cash receipt . If an organization exercises the right not to issue cash receipts, it must issue another document - this is a sales receipt (as well as a receipt or any other document). Although the form of such a document is not approved by law, it must contain the same information as in the cash receipt - that is, the document must reflect the fact and details of your purchase. In addition, the sales receipt also displays the full name of the person who issued it and his signature confirming the fact of purchase of the service or product. Sometimes the company seal is also affixed.
When purchasing in an online store, an electronic form of a cash receipt is also acceptable if you purchased an electronic service that does not involve physical transfer of the item to you (for example, you bought an e-book or subscription).
Who will receive a deferment from penalties?
First, let’s figure out who shouldn’t worry about the introduction of fines. In connection with the gradual mass transition to online cash registers, deferments were provided for some categories of business activity and a moratorium on penalties for the lack of cash register equipment was adopted. According to Federal Law No. 129, which has come into force, the last deferment is given only to businessmen who operate alone. Eg:
- Specialists providing massage services, cosmetology, transportation services, animal care, cleaning services and more.
- Specialists performing certain types of work: car repair, construction and installation work, repair of machinery and equipment, etc.
- People involved in the sale of goods or homemade products: homemade jewelry, accessories, confectionery, decorative and interior items, and much more.
If your business falls into this category, then you still have time to prepare for innovations without unnecessary haste.
Do not forget that in this case, if an individual entrepreneur officially registers another employee, the relaxation will cease to apply to him. In this case, he will have to immediately purchase cash register equipment and count customers through it. The same rules apply to businessmen who sell not only their own products, but also the resale of other people’s goods purchased for profit. In case of violation of these instructions, the tax service has the right to impose penalties on the entrepreneur for failure to use the online cash register when selling goods or services.
Note!
This deferment is valid only until July 1, 2021.
After this date, all of the above categories of entrepreneurs must use the online cash register when selling their products, just like all other businessmen. Also, let us recall that Article 2 of Federal Law No. 54 contains a list of entrepreneurs who are completely exempt from the requirement to have cash register equipment when selling and providing services. This category will not be affected by fines for non-use of CCP in 2021. This list includes the following businesses:
- providing shoe repair services;
- those engaged in the sale of ice cream in stalls;
- selling kvass from tank trucks;
- selling goods for the church;
- people working as nannies or caregivers;
- engaged in the sale of goods at fair exhibitions;
- tenants who rent out their property, etc.
Retail outlets located in hard-to-reach areas also have the right to sell without using cash register equipment. However, if the customer wishes to receive a receipt, the employee must issue a receipt that confirms the purchase, even if it is filled out manually.
If the store is located in an area where the Internet is poorly accessible, then you can purchase cash register equipment and use it without sending OFD receipts. A mandatory condition in this case is the issuance of a strict reporting form. In this case, all fines for online cash registers provided for non-compliance with Federal requirements also apply.
Conclusion
In this article, we looked at what fines entrepreneurs of any type of activity can receive for online cash registers, as well as how to avoid receiving penalties. However, the presence of a cash register is mandatory for almost all types of activities at the moment, with the exception of only small categories of entrepreneurs. That is why you should carefully consider the choice of cash register equipment in order to avoid unnecessary costs for paying fines and unnecessary troubles.
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How to avoid penalties?
If an entrepreneur violates the requirements of federal law, for example, by not sending checks to the fiscal data operator, there is a possibility of not receiving fines based on the law. In this case, the businessman can write to the Federal Tax Service an application about the violation committed, justifying the reason, as well as attaching supporting certificates. For example, certificates from the management company about the lack of electricity due to repair work.
Fines for working without a cash register may also not be paid if you issue a correction receipt based on “receipt” for each purchase sold without using cash register equipment. In the explanatory note submitted to the Federal Tax Service, it is necessary to justify the reasons for the violations that occurred, attaching correction receipts. If the application is sent before the tax service identifies violations, fines will not be assessed in accordance with Federal Tax Service letter No. ED-4-20/24899.
Due to the current situation in the country and the pandemic, audits by tax officers can be carried out remotely, but this does not relieve entrepreneurs from their obligations under federal law. All offenses have a statute of limitations of one year. Therefore, having discovered violations, tax authorities can impose a fine on an individual entrepreneur working without a cash register, even if this violation was for the previous year.
When it becomes easier to free yourself from responsibility
In what cases can you count on exemption from administrative liability under Article 14.5 of the Code of Administrative Offenses of the Russian Federation, the notes to this article say. Need to:
- the application to the tax office about the non-use of cash registers was voluntary and in writing;
- at the time of his appeal, the tax authorities did not know about the administrative offense committed;
- the information and documents provided are sufficient to establish the event of an administrative offense.
The third requirement involves preparing a separate package of documents for each violation. This is labor-intensive and slow.
Therefore, legislators came up with the idea of reducing it to a minimum.
The State Duma is considering bill No. 818206-7 “On amendments to Article 14.5 of the Code of the Russian Federation on Administrative Offenses” (in terms of simplifying the procedure for independently correcting mistakes made by taxpayers in order to be exempt from administrative liability).
After the amendment is adopted, it will be enough for the violator to send to the inspectorate a correction check for the calculation that was not registered by the online cash register.
If you are generating a correction check for a settlement for which the check was not punched, in addition to the required details of the correction check itself, indicate the details of the “unpunched” settlement. In particular, the settlement date, name of the product (work, service), settlement address, etc.
Read in the berator “Practical Encyclopedia of an Accountant”
How to form a cash correction receipt (CSR)
